bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Penggunaan EPA (Evaluasi Penyuluhan Agama) Pada Kementrian Agama Provinsi Aceh Kabupaten Bener Meriah
Authors: Khasnita Sari  , Laylan Syafina
Published: January 2025

This study aims to determine the role of Islamic Extension Workers in empowering the economy through the basic food business carried out by the Ministry of Aceh Province, Bener Meriah Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. In determining research subjects, the authors use purposive sampling technique with informants one taklim board of directors, one person in charge of the basic food business and three worshipers.The results of this study are: Islamic religious instructors carry out informative/educational and consultative roles as well as the implementation of expected roles and actual roles and Result of the economic empowerment is the formation of financial independence of the taklim assembly and the creation of the congregation's ability to meet basic needs.
Efektivitas Penggunaan Aplikasi PLN Mobile Pada Bagian Pelayanan Pelanggan Di PLN UP3 Binjai
Authors: Annio Indah Lestari Nasution  , Ayu Lestari Sitio  , Cai Siregar  , Leni Lastrian Nahulae
Published: January 2025

PLN (Persero) UP3 Binjai is one of the PLN units responsible for the electricity distribution function. In the electricity business, its position is as an interface with customers. The aim of this research is to determine the effectiveness of using the PLN Mobile application in the customer service section at PLN UP3 Binjai. In collecting research data, a qualitative method was used consisting of interviews and observations as well as literature review, interviews were conducted to PLN employees in the customer service department and PLN mobile users. The results of the research are that the PLN Mobile Application is quite good and very useful for UP3 Binjai customers to fulfill electricity needs, complaints and grievances, however, socialization is not yet evenly distributed so that there are still PLN customers UP3 Binjai who have not used the PLN Mobile application. Apart from that, the PLN Mobile application also has a positive impact on both customers and PLN employees because it will be more effective and save time and energy for both customers and employees in resolving customer complaints.
Pengaruh Intellectual Capital, Inventory Turnover dan Profitabilitas Terhadap Financial Distress
Authors: Riyana Eka Sapitri  , Dirvi Surya Abbas  , Sriyanto Sriyanto
Published: January 2025

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.
Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Corporate Social Responsibility
Authors: Sonia Nadia Muslimah  , Dirvi Surya Abbas  , Januar Eky Pambudi
Published: January 2025

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility.
 
Keywords: company size, sales growth, corporate social responsibility
Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Islamic Social Reporting (ISR)
Authors: Riesta Ayu Delia  , Dirvi Surya Abbas  , Eko Sudarmanto
Published: January 2025

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).
Pengaruh Kinerja Lingkungan , Umur Perusahaan, dan Dewan Pengawas Sya’riah Terhadap Islamic Social Reporting (ISR)
Authors: Puput Patmawati  , Dirvi Surya Abbas  , Imas Kismanah
Published: January 2025

The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.
Pengaruh Business Strategy Dan Corporate Social Performance (CSP) Terhadap Return Saham
Authors: Indalisti Indalisti  , Dirvi Surya Abbas  , Dewi Rachmania
Published: January 2025

The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.
Peran Perangkat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Gerry Hamdani Putra  , Frengki Iksa Novendri
Published: January 2025

The purpose of this study is to examine the effect of the role of village apparatus and community participation on accountability of village fund management (Nagari Bidar Alam, Sangir Sangir Jujuan District, South Solok Regency). This type of study uses quantitative methods, data collection through the distribution of questionnaires to 40 respondents The sampling technique used is the Saturated Sampling Technique, which is a sampling technique when all members of the population are used as samples, using instrument test testing, (validity test and reliability test), classical assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and test hypothetical with the help of SPSS application. The results of the study show that the role of village apparatus has a positive and significant effect on the accountability of village fund management, and community participation has a positive and significant effect on the accountability of village fund management.
Pengaruh Independensi, Komitmen Organisasi, Dan Ambiguitas Terhadap Kinerja Auditor Di Kantor Akuntan Publik Kota Padang
Authors: Fitriani Sabelau  , Dewi Zulfia
Published: January 2025

This research aims to knowing the effect of Independency, Organizatinal commitment  and role ambiguity on Performance of Auditor in Public Accounting Firm, Padang City. This study uses a quantitative approach. The data collected from the study were based on interviews and questionnaire distribution with sampling technique is simple random sampling. Data analysis techniques in research.
This is a linear multiple regression analysis with the help of computer SPSS program. Results this study can conclude that role ambiguity has a negatice effect on the performance of auditor,lndependency has a positive effect on the performance of auditor, and organizational commitment has no effect on performance of auditor  in Public Accounting Firm, Padang City
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Efektivitas Penjualan Pada Perusahaan Dagang Di Kota Padang
Authors: Agung Setia Budi
Published: January 2025

The purpose of this study was to determine and analyze the effect of accounting information systems and internal control on the effectiveness of sales at a trading company in the city of Padang. The population in this study were all trading companies in the city of Padang, amounting to 34 companies.Determining the number of samplesusing total sampling,then the number of respondents as a sample in this study were as many as 102 respondents, consisting of the Director/Manager, Supervisor and Treasurer. The data analysis technique used is multiple linear regression analysis and for hypothesis testing using statistical t test. The results showed that: the accounting information system variable had a partial significant effect on the effectiveness of sales at a Trading Company in Padang City, because it had a sig value. is 0.000 < 0.05. The internal control variable has a significant partial effect on the effectiveness of sales at a Trading Company in Padang City, because it has a sig value. its value is 0.019 < 0.05.
Pengaruh Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Terhadap Efektivitas, Kinerja Pengguna Dan Dampak Pada Kualitas Laporan Keuangan Balai Guru Penggerak Indonesia Timur
Authors: Rinna Rinna  , Rusman Soleman  , Suwito Suwito
Published: January 2025

The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.
Analisis Pelaporan Keuangan Segmentasi Pada PT Unilever Tbk dan Entitas Anak Tahun 2021-2022
Authors: Wulandari Wulandari  , Mia Audina  , Ratih Tantri Pratiwi  , Endang Kartini Panggiarti
Published: January 2025

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.
Analisis Selisih Nilai Tukar dan Transaksi Mata Uang Asing Pada PT Indofarma Tbk dan Entitas Anak
Authors: Muna Jihan  , Lintang Woro  , Risma Ajeng
Published: January 2025

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.
Evaluasi Kinerja Keuangan Dengan Menggunakan Profitabilitas Periode Sebelum dan Sesudah Akuisisi Pada Perusahaan Pengakuisisi
Authors: Zuni Kurnia Sari  , Farhan Susiawan  , Alisha Zahra Meiriani  , Endang Kartini
Published: January 2025

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.
Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Industri Jamu Dan Farmasi Sido Muncul Tbk
Authors: Eka Fitriyani  , Indriyani Nur Isnaeni  , Satria Dwiky Sektiawan  , Endang Kartini Panggiarti
Published: January 2025

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.
Analisis Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan Kombinasi Bisnis di Laporan Keuangan PT GoTo Gojek Tokopedia Tbk
Authors: Septynia Heryudini  , Defa Oktaviani  , Anisa Muktidena Mutiara Astri  , Endang Kartini Panggiarti
Published: January 2025

Financial Accounting Standards (SAK) are guidelines for the preparation of corporate financial statements in Indonesia. There is a component of the Financial Accounting Standards that has an important role in business combination is the Presentation and Disclosure Principle (PPP) in the Financial Accounting Standards. A business combination occurs when one or more companies merge to form a new business entity separate from the merging companies. The method used in this research is descriptive analysis through the development of data related to the topic of discussion collected by reviewing the financial statements of PT GoTo Gojek Tokopedia Tbk which can be accessed on the Indonesia Stock Exchange (IDX) website. The result of this study is that PT GoTo Gojek Tokopedia Tbk has carried out business combination activities by identifying the party to be acquired and measuring the value based on a predetermined acquisition price in obtaining control in accordance with the percentage of ownership. This study aims to explain the application of business combination accounting based on PSAK 22 at PT GoTo Gojek Tokopedia Tbk. This research is intended as an effort to develop the knowledge obtained by the author in order to obtain an optimal solution in exploring the combination operation process carried out by PT GoTo Gojek Tokopedia Tbk.
Analisis Pengaruh Kombinasi Bisnis Merger bagi PT Gojek Indonesia
Authors: Nadya Febby Aulia  , Nanda Yuli Pratiwi  , Nizamuddin Ahmad Sirozi
Published: January 2025

This research aims to analyze the business combination of the merger between the companies Gojek and Tokopedia to become PT GoTo. This research uses a descriptive method by applying literature reviews from previous research. The data used uses secondary data. The data obtained is then processed by relating the issue of the influence of business combinations in PT. GoTo with references and other real sources. The objects of this research are the Gojek and Tokopedia companies. The results of the analysis obtained are that GoTo is the largest technology-based company in Indonesia. The conclusion obtained is that PT GoTo can provide platform services for customers and employees to be more advanced
Analisis Penyajian PSAK 65 dan Relevansinya Terhadap PSAK 22 Dan PSAK 15 pada Laporan Keuangan Konsolidasi Perusahaan PT Mulia Industrindo Tbk.
Authors: Aprilya Retno Sasviranti  , Fevinia Ulfada  , Fuad Andrian  , Endang Kartini Panggiarti
Published: January 2025

The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15 in the context of preparing the Consolidated Financial Statements of PT Mulia Industrindo Tbk. The research method used is literature review with reference to on exploring published literature sources, especially articles has been published in a scientific journal. The research results show that PT Mulia Industrindo Tbk. hasimplementing PSAK 65 and being relevant to PSAK 22 and PSAK 15 in its consolidated financial statements is proven apply the ownership consolidation method in using its financial statements, which indirectly reflect activities business combination.
Analisis Independensi Auditor Terhadap Tindakan Kecurangan (Fraud) Pada Audit Laporan Keuangan
Authors: Rio Rohman Saputra  , Arif Kurniawan  , Niken Rizqi Amborowati  , Herliana Manurung
Published: January 2025

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.
Analisis Strategi Peningkatan Produksi Budidaya Ikan Lele di Wilayah Batanghari
Authors: Fitrotul Hidayah  , Vili Uta Dewi  , Angga Pratama  , Hendara Atmoko  , Carmidah Carmidah
Published: January 2025

This research was carried out in December 2023 at Batanghari. The location of this research is determined deliberately (purposive sampling) with the consideration that Batanghari has good potential to carry out catfish farming business activities. Business Catfish rearing cultivation in Batanghari has been established since 2010. The total income obtained by farmers in carrying out a catfish rearing business, namely Rp. 110.000.000 and the income is obtained for one harvest, and the annual income is Rp. 440.000.000. Based on results of calculating the percentage of profits obtained from cultivators Catfish in Batanghari is 500kg, 10 fish per kg. Meanwhile, the value of the cost of production is 3,944. The profit value for the selling price of catfish is IDR 8,006/kg.
Analisis Kinerja Keuangan Pada Koperasi KSM (Komunitas Saling Membantu) Sehat Sejahtera Metro Lampung Periode 2021-2022
Authors: Selvia Astuti  , Liza Henica Sari  , Fia Setiawati  , Lintang Dyah Ayu Anggraini  , Carmidah Carmidah
Published: January 2025

This research aims to determine the financial position analysis of the KSM Sehat Sejahtera Cooperative for the period 2021 – 2022 using Income Trend analysis. The type of data used in this research is quantitative data. The data sources according to the data obtained are primary data and secondary data as well as the documentation method with the data analysis technique used is quantitative descriptive analysis, namely a data processing method that uses mathematical calculations, which in this case uses a method namely: Income Trend. The analysis was carried out regarding Trend analysis for 1 year. From the results of the analysis for 1 year, it shows that assets and liabilities in the following year after 2021 will increase similar to what will be obtained by members who will increase.
Pengaruh Transparansi, Akuntabilitas, Dan Kepercayaan Publik Dalam Pengelolaan Dana Desa Terhadap Kemajuan Desa Kemiri Sidoarjo
Authors: Nimas Siwi Maharshy  , Mulyanto Nugroho
Published: January 2025

The purpose of this study was to examine the influence of transparency, accountability, and public trust in the management of village funds on village progress, especially in Kemiri Village, Sidoarjo District. The population studied in this study was Kemiri Village, and the research methodology used was descriptive quantitative sampling with a sample size of 100 respondents. Researchers used SPSS 22 (Statistical Product and Service Solution), which includes determination test (R2), t test, f test, and multiple regression analysis test. The research findings show that although the public trust variable has little effect on village progress, the transparency and accountability variables have a positive and significant effect on the progress of Kemiri village.
Analisis Komparatif Tingkat Kesehatan Bank dengan Metode RGEC dan Zmijewski pada Bank Swasta dan Bank BUMN
Authors: Paramita Nidan Paramesti  , Mulyanto Nugroho
Published: January 2025

This study aims to see how the difference in financial performance between state-owned banks and national private banks through analysis from 2019 to 2022, using the RGEC approach to measure the level of bank health and the Zmijewski model to measure financial distress. With descriptive and comparative research types, as well as a quantitative approach, secondary data from four state-owned banks (Mandiri, BRI, BNI, BTN) and four private banks (BCA, CIMB, Danamon, Permata) were used. The analysis shows that private banks and state-owned banks do not have significantly different health levels in terms of risk profile (LDR and NPL), GCG, and earnings (NIM, ROA, BOPO). However, there are differences in the capital aspect (CAR). Overall, based on the Zmijewski X-score method, between private banks and state-owned banks do not have significantly different financial distress conditions. In conclusion, from 2019 to 2022, both state-owned banks and private banks show healthy financial conditions. Even though there are differences in the capital aspect, the overall health of state-owned banks is not significantly different from private banks.
Pemahaman Dan Kepedulian Implementasi Akuntansi Lingkungan Oleh UMKM Makanan Dan Minuman Di Kantin UMRI
Authors: Erma Nuril Fajriah  , Mivtahul Janati Rahmi Fajri  , Siti Rodiah
Published: January 2025

The aim of this research is to determine the level of understanding and concern of food and beverage canteen MSME business actors at Muhammadiyah University of Riau regarding the application of environmental accounting in their business operations. Environmental accounting is a field of accounting that is developing by voluntarily including environmental costs in company financial reports. Research data was collected through questionnaires. Using a random proportional technique, three canteen MSMEs selling food and drinks at the Muhammadiyah University of Riau were selected. In this qualitative descriptive research, data analysis was carried out using the Miles and Huberman data analysis model in Sugiyono (2017): reducing data, presenting data, and making conclusions. The research results show that two out of three food and beverage MSME business owners in the Muhammadiyah University of Riau canteen have a good understanding and concern about the importance of implementing green accounting (environmental accounting). They do not yet understand the details of business and environmental costs, but they know that environmental costs are included in their business financial statements.
Pengaruh Komitmen Organisasi, Personal Cost, Keseriusan Kecurangan, Dan Komitmen Profesional Terhadap Intensi Whistleblowing Dengan Insentif Whistleblowing Sebagai Variabel Moderasi
Authors: Wafi Nabilah  , Harti Budi Yanti
Published: January 2025

This study aims to analyze the effect of organizational commitment, personal cost, seriousness of fraud, and professional commitment on whistleblowing intention with whistleblowing incentives as a moderating variable. The study involved 186 respondents from employees working in ministries and employees of private offices engaged in banking, services, trade, and manufacturing industries in Jakarta.  Data were collected using questionnaire techniques and analyzed using spss software with multiple regression analysis, descriptive, classical assumption tests and hypotheses. The results showed that organizational commitment has a positive effect on the intention of whistleblowing. Personal cost has no significant effect on the intention of whistleblowing. The seriousness of fraud has a positive effect on the intention to whistleblowing. Professional commitment has a positive effect on the intention to whistleblowing. Whistleblowing incentives strengthen the positive effect of organizational commitment on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of personal cost on whistleblowing intentions. Whistleblowing incentives strengthen the positive effect of fraud seriousness on whistleblowing intentions. Whistleblowing incentives do not strengthen the effect of professional commitment on whistleblowing intentions.
Analisis Faktor-Faktor Yang Memengaruhi Kelemahan Sistem Pengendalian Internal Pemerintah Provinsi Di Sumatera Tahun 2017-2021
Authors: Frisca Septiana Ulfa  , Nelly Masnila  , Yuli Antina Aryani
Published: January 2025

There are still many problems with regional autonomy, one of which is fraud and increasing cases of corruption. Fraud in organizations, whether public or private, is usually caused by weak government internal control systems. This research aims to analyze the factors that influence the weaknesses of the provincial government's internal control system in Sumatra in 2017-2021. The type and data used in this research is a quantitative method with secondary data. The results of this research state that the variables Special Allocation Funds, Government Complexity, Original Regional Income, and Capital Expenditures have a significant positive effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021. Meanwhile, the Government Size variable has a significant negative effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021.
Analisis Kepuasan Nasabah Produk Tabungan Terhadap Kualitas Layanan Customer Service Pada Bank bjb Kantor Cabang Pembantu Jember
Authors: Annisa Maulida Rachmawati  , Desi Asfidatul Fitria  , Iffah Nabilah  , Nur Alifah Fajariyah
Published: January 2025

This study's goal is to understand consumer attitudes toward the services provided by customer service. This study is being conducted at Bank bjb Kantor Cabang Pembantu Jember. The method used in this study is a deskriptif kualitatif approach, while the data used in this study are obtained through a kajian kepustakaan approach by utilizing books, articles, or other written materials related to the study. The initial data for this study was obtained from observations and interviews with national banks that have one tabungan product, Bank bjb KCP Jember. The analysis's findings highlight the importance of customer service in improving the company's offerings in order to gain positive feedback and an increasingly successful business. Thus, Bank BJB KCP Jember can continuously strengthen its position in the banking industry.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan
Authors: Reza Santika  , Rizka Ayuni  , Titin Trisnawati
Published: January 2025

This research is entitled Financial Ratio Analysis in Assessing Financial Performance (Case Study of PT. Arthavest Tbk Listed on the IDX 2018-2022). The purpose of this research is to find out how the company PT. Arthavest Tbk for the 2018-2022 period using Liquidity Ratios, Activity Ratios and Profitability Ratios. This research method is descriptive research with a quantitative approach, namely by collecting, processing and interpreting the data obtained so that you can get a clear picture of the situation being studied based on numbers. The data collection technique is obtained from documentary evidence which contains data relevant to the object of the research carried out, namely by collecting PT financial report data. Arthavest Tbk. obtained from the Indonesian Stock Exchange (BEI) website, namely www.idx.co.id. The results of this research indicate that PT. Arthavest Tbk for the 2018-2022 period tends to remain unstable, however, the company's liquidity ratio has been able to fulfill its short-term obligations by obtaining current assets that are greater than its current liabilities
Pegaruh Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja
Authors: Tia Risandini  , Youdhi Prayogo  , Laily Ifazah
Published: January 2025

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.
Pentingnya Kebijakan Fiskal dalam Mendukung Pembangunan Berkelanjutan
Authors: Muh Adzam  , Avita Ransi Etania  , Fikhri Aufi Alviyani
Published: January 2025

The aim of this research is to determine the level of importance of fiscal policy in supporting sustainable development and maintaining the stability of the Indonesian economy. The definition of fiscal policy is a series of actions taken by the government to maintain the stability of state expenditure and income with the aim of encouraging healthy economic growth. where in carrying out these actions the instruments used include: taxes, spending, public bonds and budget allocations. The research method used is a literature study of articles, journals and documents relevant to fiscal policy starting from taxation, APBN public bonds and budget allocations.. The data used is data from two previous researchers and financial projection data originating from credible government publications. The results obtained show that the important role of fiscal policy in supporting sustainable development is the government's right to regulate state revenues and expenditures in order to maintain the stability of the country's economy.
Pengukuran Kinerja Saham Melalui Likuiditas Pada Saham JII 70
Authors: Galuh Aditya  , Hesti Ristanto  , Dwi Astutik
Published: January 2025

The main objective of this study is to examine the impact of investment on stock performance both directly and by using the role of liquidity. The population of shares included in JII70 for the 2019-2022 period, using purposive sampling, obtained 38 shares that met the criteria, thus there were 152 data used in testing, using the MRA analysis tool. The test results showed that investment had a significant direct impact on improving stock performance, and was also further strengthened by liquidity.
Analisa Laporan Keuangan dengan Perhitungan Analisis Trend (Index Number Trend Series Analisis) pada PT Timah Tbk (TINS)
Authors: Ningrum Indah Sulistia , Hayati Syarifatull , Nurlita Amelia , Sarmila Wingki , Amelia Elda , Ramadhani Andini , Polshia Rasi , Fatmawati Nurul , Armel Raja Septian , Nurmanto Billy
Published: January 2025

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.
Analisis Perbandingan Rasio Keuangan untuk Mengukur Kinerja Pada PT Charoen Pokhand Indonesia Tbk Tahun 2020-2022
Authors: Santika Santika , Solehah Umi
Published: January 2025

The research aims to compare and analyze financial performance based on liquidity, solvency and profitability ratios in 2020-2022. Data obtained from the sites bei.go.id and https://cp.co.id. This research uses descriptive techniques for case studies using financial data and calculating certain ratios to assess financial performance. The results show that the current ratio is stated to be good, followed by performance in solvency which measures performance with the debt to equity ratio and debt to asset ratio which proves that the debt to equity ratio is stated to be low with an average value of the ratio of 12%, while the performance in debt to assets the ratio is stated to be better. Furthermore, profitability which is measured using return on assets and net profit margin shows that return on assets is stated to be low as well as net profit margin is stated to be low.
Pengaruh Manajemen Kas, Manajemen Piutang, dan Manajemen Persediaan Terhadap Stabilitas Keuangan Perusahaan Sub-Sektor Makanan dan Minuman yang Terdafatar di Bei Periode 2021-2023
Authors: Nurfadilah Nurfadilah  , Sri Rahayuningsih
Published: January 2025

This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using  the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.
Facilities in City Parks Can Increase the number of Visits
Authors: Pusparani Pusparani , Nasution Deivy Zulyanti , Maharani Mira
Published: January 2025

City parks provide recreational space and social interaction in urban areas. One park that has great potential is Bulak Teko Indah Park in West Jakarta, which offers various facilities for visitors, especially families with children. This study aims to explore how improving facilities in this park can affect visitor visits. The method used is a qualitative descriptive approach with in-depth interviews, participant observation, and documentation. Data were collected from 15 visitors and three park managers. The results showed that better facilities, such as safe play equipment, sports space, and comfortable seating, played a significant role in increasing comfort and extending the duration of visits. Safety was the main factor for families with children, while the diversity of facilities met the needs of various groups. However, there was input to increase the number of seats and improve the cleanliness of the park. Based on these findings, park managers are advised to add educational facilities, improve cleanliness, and improve accessibility for visitors with special needs. Thus, Bulak Teko Indah Park can become a more attractive and beneficial recreational destination for the community and support the development of a more inclusive and sustainable city park.
Strategic Human Resource Development: Enhancing Employee Skill for Organizational Growth
Authors: Syaefullah Muhammad , Aswan Mukhamad Kholil
Published: January 2025

This paper aims to explore the role of Strategic Human Resource Development (SHRD) in enhancing employee skills and fostering organizational growth at the Glawan Village Government, Pabelan District, Semarang Regency. The study adopts a qualitative research approach to investigate how the Glawan Village Government implements SHRD practices and their impact on employee performance and public service outcomes. Semi-structured interviews were conducted with village officials, section heads, and staff from various departments in the Glawan Village Government, using a purposive sampling method to select participants with relevant experience in SHRD. The findings reveal that aligning SHRD practices with the organizational goals of the Glawan Village Government is crucial for achieving long-term success, as organizations that integrate employee development initiatives into their strategic plans experience improved innovation, productivity, and employee retention. Additionally, technical and managerial skills were found to be prioritized, reflecting the growing demand for competencies necessary to navigate the constantly changing demands of public services in the digital era. However, challenges were identified by the Glawan Village Government that failed to fully integrate SHRD into their strategies, resulting in inconsistent outcomes and missed opportunities for improving public services. The study concludes that SHRD should be viewed not just as a tool for enhancing individual performance but as a strategic lever for driving the broader organizational success of the Glawan Village Government. To stay competitive and achieve sustainable growth, the Glawan Village Government must ensure its employee development programs are visionary and aligned with future community demands.
Primer registro de Hadrosciurus igniventris (Rodentia, Sciuridae) alimentándose de una fruta de Magnolia pastazaensis (Magnoliales, Magnoliaceae)
Authors: Cadena-Ortiz Héctor , Constante Kevin
Published: January 2025

El conocimiento de la ecología de las ardillas neotropicales es muy incompleto. Reportamos por primera vez un evento de Hadrosciurus igniventris (Ardilla roja norte amazónica) consumiendo los arilos oleaginosos de las semillas de una fruta de Magnolia pastazaensis, un árbol endémico de Ecuador y categorizado como En Peligro. El evento ocurrió el l7 de abril de 2024 en el Bosque Protector Oglán Alto, provincia de Pastaza. Previamente solo se ha reportado el consumo de frutos de palmas (Arecaceae) y leguminosas (Fabaceae) por parte de esta ardilla.
Distribución y delimitación de áreas prioritarias para la conservación de Alouatta palliata y Cebus aequatorialis en la cordillera Chongón Colonche, provincia de Santa Elena, Ecuador
Authors: Canales-Pacheco Libia
Published: January 2025

Este estudio lo realicé en la provincia de Santa Elena. El objetivo principal fue analizar la distribución de Alouatta palliata y Cebus aequatorialis en los bosques remanentes de la cordillera Chongón Colonche y delimitar las áreas prioritarias de conservación para ambas especies, con miras a asegurar la preservación de su hábitat. Llevé a cabo un estudio de campo entre noviembre de 2023 y febrero de 2024, con salidas periódicas a los diferentes bosques comunitarios adyacentes a la cordillera que permitieron confirmar la presencia de los primates de estudio. Para predecir la preferencia de nicho ecológico de cada especie utilicé el programa MaxEnt, el cual combina las capas bioclimáticas de Worldclim y los registros de presencia de la base de datos de la Red Noctilio y los obtenidos en campo. Los resultados permitieron determinar que el hábitat idóneo de ambas especies se encuentra hacia las comunidades de la zona norte y centro de la cordillera, en el noreste de la provincia. El modelo de nicho ecológico determinó que el hábitat disponible para A. palliata es de 228 km2 y para C. aequatorialis de 281 km2. Las áreas identificadas las establecí en función del ámbito hogareño, donde aproximadamente 45 y 33 % del territorio de la cordillera han sido identificados como áreas prioritarias para la conservación ya que ofrece un hábitat adecuado para ambas especies debido a la presencia de bosques nativos.
Leopardus garleppi (Carnivora: Felidae) en el bosque seco estacional de Ecuador, con observaciones sobre su dieta
Authors: Villarreal Ariatna , Ochoa Teddy , Brito Jorge
Published: January 2025

El gato de las pampas norteño (Leopardus garleppi) es un felino de tamaño pequeño distribuido desde el sur de Colombia hasta el norte de Argentina. Ocupa diversos hábitats en un rango de elevación desde el nivel del mar hasta los 5000 m. En Ecuador su distribución es discontinua, habita principalmente en los Andes del norte, entre las provincias de Carchi y Cotopaxi, y en el sur, entre Azuay y Loja, entre los 450 a 4000 m. En este trabajo, con base en un ejemplar atropellado en la Reserva Ecológica Arenillas, confirmamos su presencia en el bosque seco estacional, a 25 m de altitud, y aportamos algunas observaciones sobre su dieta.
Sigmodontine rodent diversity: The Frankenstein paradox
Authors: Brito Jorge , Pardiñas Ulyses F. J.
Published: January 2025

Thomasomys, primarily Andean cricetid rodents, represents the most speciose genus in the subfamily Sigmodontinae, with 53 described species and estimates suggesting nearly 100. Its remarkable diversity contrasts with the taxonomic asymmetry of Sigmodontinae, where most genera have fewer than five species. While debates on splitting Thomasomys persist, its internal disparity—spanning morphology, genetics, and ecology—challenges traditional genus definitions. Elevating species groups to generic rank could reframe Thomasomyini as a genus-rich tribe, paralleling Phyllotini. This debate highlights broader questions about genus cohesion, biodiversity representation, and the integrity of taxonomic frameworks in evolutionary biology.