bluuebunny/crossref_metadata_2025 huggingface dataset:
New Synthesis of the Arts: Russian Composers about Multimedia
Authors: Игубнова Александра Сергеевна
Published: April 2022

Активное сближение цвета и звука началось в XX веке через изучение имманентных законов искусств, обоснование их взаимосвязи. Позднее основой для аудиовизуального направления стали новые технологии, в музыке эта тенденция наиболее ярко представлена с 1990-х годов в сочинениях с видео. Новая художественная ситуация выдвинула новые творческие проблемы, представленные в статье с точки зрения некоторых российских композиторов. Важнее становится прекомпозиционный этап - поиск общей идеи, «точки отсчета» (Дмитрий Курляндский, медиаопера «Письма счастья»). Особую роль играет соотношение музыкального и визуального времени: они могут как объединяться (Александр Хубеев), так и мыслиться отдельно друг от друга (Ольга Бочихина). Переосмысляется функция концертного пространства, которое теперь ощущается как один из параметров сочинения. Изменение художественной ситуации не приводит к полному уходу от музыки: различные медиа включаются в материал и понимаются композитором как потенциально свои. Увеличение количества параметров оказывается итогом общего изменения художественного сознания, идущего от начала ХХ века.

The active convergence of color and sound began in the XX century through the study of the immanent Laws of the arts, the justification of their relationship. Later, new technologies became the basis for audiovisuaL: in music, this trend has been most represented since the 1990s in compositions combined music and video. The new artistic situation has put forward new creative probLems presented in the articLe from the point of view of some Russian composers. More important is the pre-compositionaL stage-the search for a common idea, a “point of reference” (Dmitri KourLiandski, the mediaopera “Letters of Happiness”). A speciaL roLe is pLayed by the ratio of musicaL and visuaL time: they can both unite (Alexander Khubeev) and be thought separately from each other (OLga Bochikhina). The function of the concert space is being rethought, which now feeLs Like one of the parameters of the composition. Changing the artistic situation does not Lead to a compLete departure from music: various media are incLuded in the compositions' materiaL and are understood by the composer as potentiaLLy his own. The increase in the number of parameters turns out to be the resuLt of a generaL change in artistic consciousness since the beginning of the twentieth century.
Vladimir Minin: “It's Important to Quit in Time”
Authors: Ойвин Владимир Наумович
Published: April 2022

Владимир Минин руководил Московским государственным академическим камерным хором почти полвека - с 1972 по 2019 год. Он создал коллектив с индивидуальным художественным почерком и эстетикой, который под его руководством вошел в число лучших хоров мира. В 2019 году маэстро по собственному желанию ушел с поста художественного руководителя и главного дирижера. Его уход был неожиданным, хотя задуман решительный шаг был еще очень давно. Полномочия были переданы второму дирижеру Тимофею Гольбергу, которому не исполнилось тогда и тридцати лет. На выбор преемника повлиял тот факт, что Гольберг, помимо диплома по специальности «хоровое дирижирование», имеет еще и диплом дирижера симфонического оркестра. Владимир Минин рассуждает о задачах, стоящих перед молодым коллегой, о своей роли в созданном им коллективе на нынешнем этапе и о репертуарных проблемах российского хорового исполнительства.

Vladimir Minin directed the Moscow State Academic Chamber Choir for almost half a century: from 1972 to 2019. He created a collective with individual artistic style and aesthetics, which became one of the best choirs in the world under his leadership. In 2019, the maestro voluntarily resigned from the post of artistic director and chief conductor. His departure was unexpected, although the decisive step was conceived a long time ago. The powers were transferred to the second conductor Timofey Gol'berg, who was not even thirty years old at that time. The choice of a successor was influenced by the fact that Gol'berg, in addition to a diploma in choral conducting, also has a diploma in conducting a symphony orchestra. Vladimir Minin talks about the tasks facing his young colleague, about his role in the team he created at the current stage and about the repertoire problems of the Russian choral culture.
Does the Day Reigns?
Authors: Скигин Семён Борисович
Published: April 2022

Над всеми исполнителями довлеет груз содеянного другими. Молодые музыканты вступают в заочное состязание с маститыми коллегами, пытаясь сыграть быстрее и громче. Сегодня в период обучения каждый юный исполнитель в поисках идеального образца отправляется в интернет. Для многих профессоров YouTube стал подлинным ассистентом в педагогическом процессе: учитель рекомендует отобранные им записи ученику в качестве учебного пособия. Это так же пагубно, как и традиционная система воспитания музыковедов-теоретиков, каждая научная работа которых должна содержать ссылки и цитаты из, желательно, всех трудов, посвященных этой теме. С одной стороны, интернет раздвинул стены концертных залов, позволил артисту обратиться к большему числу слушателей, но с другой - количество подготовленных слушателей катастрофически мало. Вот почему многократно возросла ответственность художника за качество и уровень им содеянного, ибо неподготовленный слушатель, а вместе с ним и будущий артист не в состоянии отличить подлинное от дешевого суррогата.

ALL performers are dominated by the weight of what others have done. Young musicians enter into an absentee competition with venerabLe coLLeagues, trying to pLay faster and Louder. Today, during the training period, every young performer in search of the perfect sampLe goes to the Internet. For many professors YouTube has become a true assistant in the pedagogicaL process: the teacher recommends the records seLected by him to the student as a textbook. This is as detrimentaL as the traditionaL system of education of musicoLogists, each scientific work of which shouLd contain references and quotations from, preferabLy, aLL works devoted to this topic. On the one hand, the Internet pushed the waLLs of concert haLLs, aLLowed the artist to appeaL to a Larger number of Listeners, but on the other hand, the number of trained Listeners is catastrophicaLLy smaLL. That is why the responsibiLity of the artist for the quaLity and LeveL of what he has done has increased many times, because the unprepared Listener, and with him the future artist, are not abLe to distinguish the genuine from the cheap surrogate.
He Was Chosen by the Time, Like the Others
Authors: Бялик Михаил Григорьевич
Published: April 2022

Тихон Хренников занимал пост генерального секретаря Союза композиторов СССР на протяжении 43 лет. Он был назначен Сталиным в 1948-м, когда постановлением ЦК ВКП(б) «Об опере В. Мурадели “Великая дружба”» был нанесен страшный урон отечественной музыке, и пробыл на посту до 1991-го. Должность руководителя была ликвидирована вместе с самой творческой организацией - ввиду исчезновения Советского Союза. Позднее в прессе развернулась кампания против Хренникова: его призывали к ответственности за все несправедливости в сфере музыки. Он энергично отбивался, опубликовал книгу воспоминаний, где отвел некоторые обвинения, хотя до конца оправдаться было невозможно: по должности именно он обязан был проводить партийную политику в области музыкального искусства. Характер композитора ярко проявился в реакции на бурную дискуссию, вызванную премьерой комической оперы «Голый король» на сцене ленинградского Малого театра оперы и балета в 1988 году.

Tikhon Khrennikov served as General Secretary of the Union of Composers of the USSR for 43 years. He was appointed by Stalin in 1948, when the resolution of the Central Committee of the All-Union Communist Party (Bolsheviks) “On the opera of V. Muradeli ‘The Great Friendship'” caused terrible damage to soviet music, and remained in office until 1991. The position of the head was eliminated along with the organization itself, in view of the disappearance of the Soviet Union. Later, a campaign against Khrennikov unfolded in the press: he was called to account for all the injustices in the field of music. He fought vigorously, published a book of memoirs, where he averted some accusations, although it was impossible to fully justify himself: it was he who was obliged to pursue party policy in the field of musical art. The character of the composer was clearly manifested in the reaction to the heated discussion caused by the premiere of the comic opera “The Naked King” on the stage of the Leningrad Maly Opera and Ballet Theater in 1988.
Indoor air CO2 concentrations and ventilation rates in two residences in İzmir, Turkey
Authors: Taşer Aybüke , Uçaryılmaz Sedef , Çataroğlu Ilgın , Sofuoğlu Sait Cemil
Published: April 2022

Houses are the places where people spend most of their time. That is why indoor air quality at home is essential for public health. Sufficient ventilation is the factor to avoid accumulation of pollutants in indoor air, which include microorganisms, such as SARS-CoV-2. Therefore, adequate ventilation is needed to provide good indoor air quality for human health and reduce infection risk at home. There are no reports of residential ventilation rates in Turkey. In this study, CO2 concentrations were measured in two residences in Izmir, Turkey. Three experiments were conducted to determine background concentrations and the rate of natural ventilation with infiltration and opening windows. Results show that air exchange provided by infiltration is low for both case rooms, while adequate ventilation could be achieved with natural ventilation under the studied conditions. Infiltration provided air exchange and ventilation rates of 0.18 h-1 and 5.9 m3/h for Case 1 and 0.29 h-1 and 8.23 m3/h for Case 2, respectively. Air exchange and ventilation rates were increased to 2.36 h-1 and 76.9 m3/h for Case 1 and 1.2 h-1 and 34 m3/h for Case 2, respectively, by opening the windows. Although ventilation can be provided by opening the windows, the other factors that determine its rate, e.g., meteorological variables, cannot be controlled by the occupants. Consequently, people cannot ensure the good indoor air quality in bedrooms and sufficient reduction in transmission of pathogenic microorganisms; therefore, risk of spreading diseases such as COVID-19 at home.
Pengaruh Modal Kerja dan Biaya Produksi Terhadap Pendapatan
Authors: Fitriyani Nurul , Suwondo Sulistia
Published: April 2022

This research is motivated by the decline in income during last three years and the ineffective management of working capital and production costs at CV Samasta Mitra. So it is worried that it will affect the income of the company and business development. This research aims to examine the effect of working capital and production costs on income at CV Samasta Mitra. The data used in this study is time-series data with a monthly scale starting from 2018 to 2020. The research method used is a quantitative method using IBM SPSS Statistics 25 assistance. The analysis technique used in this study is multiple regression analysis. The results of this study indicate three of the hypothesis proposed, so that the results obtained both partially and simultaneously, working capital and production costs have a positive and significant effect on the income of CV Samasta Mitra.
Penilaian Tingkat Kesehatan Koperasi Peternak Sapi Bandung Utara Menggunakan Rasio Keuangan
Authors: Novianka Rizkya , Suji Abdullah Saleh
Published: April 2022

The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the North Bandung area.  Cooperatives as a company (cooperative enterprise) require periodic performance appraisals in accordance with their achievements.  This study aims to determine the level of financial health of cooperatives.  The purpose of this study was to analyze the health level of cooperatives based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises number 06/Per/Dep.6/IV/2016.  The aspects studied are capital aspects, productive asset quality aspects, efficiency aspects, and liquidity aspects. The method used in this research is descriptive method with data collection techniques in this study are financial reports, interviews and documentation.  Based on the analysis results, the total assessment score obtained by KSPBU in 2016 obtained a score of 48.75, in 2017 there was an increase of 49.75.  Meanwhile, for the years 2018-2020, the score was 48.75.  The total score of the financial performance is in the range of 42.9 x < 52. So it can be concluded that the health of the financial performance of the KPSBU for the last five years has received the title "Sufficiently Healthy
Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Berbantuan Microsoft Excel
Authors: Rohmah Nisrina Nur , Hastuti
Published: April 2022

MSMEs (Micro, Small and Medium Enterprises) have a fairly important role in developing the economy in Indonesia. Unfortunately, until now there are still problems that cause MSMEs to not develop optimally, one of the reasons is the lack of attention to the importance of compiling financial reports. Whereas financial reports will be very useful for evaluating the performance of MSMEs. The purpose of this study is to determine the financial records that have been carried out by MSME Skinka, then design financial reports with Microsoft Excel and prepare financial reports based on SAK EMKM. The research method used is descriptive qualitative method. Data collection techniques were carried out by interview and documentation. The preparation of financial statements is made in accordance with SAK EMKM which consists of a profit and loss statement, balance sheet and notes to financial statements.
Implementasi Just In Time System Dalam Meningkatkan Efisiensi Biaya Persediaan Bahan Baku
Authors: Susanti Selvi Indri , Arief Khozin
Published: April 2022

This study aims to look at the implementation of the Just In Time system in managing raw material inventory on inventory cost efficiency at the Much Desserts company. The research method used in this research is descriptive qualitative. Sources of data used are primary and secondary data sources with data collection techniques by observation, interviews, and documentation. From the results of research using the Just In Time system to control raw material inventory, it shows that there is an inventory cost efficiency of Rp3,646,429,- for raw materials for granulated sugar, whipping cream and milk with the percentage level of cost efficiency reaching 75%, 83,1%, and 75%.
Evaluasi Peranan Anggaran Biaya Operasional sebagai Alat Pengendalian Manajemen (Studi Kasus pada PD Lima Motor Garut)
Authors: Christalia Sarah  , Sembiring Etti Ernita
Published: April 2022

The purpose of this study was to determine and evaluate the role of the operational cost budget as a management control tool in the company. The research was conducted at PD Lima Motor Garut located on Jl. Raya Ciledug 190 RT 04/15, Garut. The results of this study are expected to increase knowledge and insight regarding the plan and realization of the operational cost budget as a management control tool at PD Lima Motor Garut. In addition, it can be a reference and consideration, as well as a reference to be used as material for further research. The research method used is a qualitative and descriptive method, where this study provides evaluation results from the results of interviews and documentation. The preparation of the operational cost budget for PD Lima Motor Garut begins with a negotiation process and ends with revising the budget for the following month. The budgeting method used is A Posteriori. Unexpected costs incurred by the company become one of the factors in preparing the budget. From the results of the study found a large variance in the months in 2019 and 2020. The results of this study are expected to be able to find out that the operational cost budget realized in the company has been effective or not, so an evaluation is needed to be able to correct any errors so that the plan and realization of the budgeted costs operational control as management control at PD Lima Motor Garut becomes more effective.
Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay
Authors: Rahmafitri Ghina , Putra Sugih Sutrisno
Published: April 2022

The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Activity-Based Costing System Dalam Menentukan Harga Jual
Authors: Hasanah Ayu Uswatun , Saleh Suji Abdullah
Published: April 2022

The company is expected to be able to face business competition among the company's competitors by achieving profit targets by the company. The purpose of this study is to compare the calculation of the cost of production using the traditional costing method and the ABC system in increasing the accuracy for determining the selling price. This type of research is descriptive quantitative. The types of data used are subject and documentary data. This research requires primary data sources. Data collection techniques using interviews, observation, and documentation. The data analysis technique uses the ABC System to calculate the cost of goods manufactured and the selling price formula. The results of this study, there is a cost distortion in traditional costing. The traditional costing factory overhead is allocated using one cost driver, while the ABC System is assigned several cost drivers. With the ABC System, cost components can be allocated to products appropriately based on their use.
Perhitungan Rasio Keuangan sebagai Alat Penilaian Tingkat Kesehatan pada Koperasi Perbaikan Masyarakat Wanita (Permata) Kabupaten Kuningan
Authors: Unsriyani Enci , Irawan Arry
Published: April 2022

This research was conducted at the Women's Community Improvement Cooperative (Permata) Kuningan Regency. The research purpose is to determine the results of financial performance at Permata Cooperative. The research method is descriptive quantitative with data collection techniques using interviews and documentation. Data source used comes from Permata Cooperative's financial statements for 2016-2020. Based on the results for capital aspect, Permata Cooperative obtained total score of 10.50 points with predicate "Sufficiently Normal". For aspect of productive asset quality, obtained a total score of 24 points with predicate "Normal". For efficiency aspect, total score of 9 points was obtained with predicate "Normal". For liquidity aspect, it received the title "In Special Observation" with a score of 5 points in 2016-2019 and 3.75 points in 2020. Then for financial performance of Permata Cooperative, it obtained a score of 48.5 points for 2016-2019 and 47.25 points for 2020 with predicate "Sufficiently Healthy".
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)
Authors: Subadriyah Subadriyah , Rahayu Ismi Tri
Published: April 2022

Abstract:. This research was conducted with the aim of knowing and testing the effect of financial ratios namely Profitability, Capital Intensity, Leverage, and Liquidity on Tax Avoidance (in Consumer Goods Industry Manufacturing Companies Listed on idx in 2016-2019). Sample determination is done using purposive sampling techniques and obtained as many as 30 companies that meet the criteria. The data used is secondary data obtained from financial statements published by the company in www.idx.co.id. The study used multiple linear regression analysis. The results of this study showed that the variables of Profitability, Capital Intensity, Leverage, and Liquidity had no significant effect on Tax Avoidance. But each variable has a coefficient that is negative. The ability of independent variables to influence dependent variables by 4.4% and the remaining 95.6% is explained by variables and beyond regression.
Analisis Potensi Dan Efektivitas Pemungutan Pajak Reklame Di Kota Bandung
Authors: Irawan Arry
Published: April 2022

This study aims to determine the level of effectiveness of the advertising tax collection and how big is the actual potential of the advertisement tax in Bandung. The research was conducted at the Regional Revenue Management Agency of Bandung City. The method applied in this study is a quantitative descriptive method, which analyzes data and calculates the amount of potential from 2015 to 2019 along with the level of effectiveness of the collection. The types of data used in this research are quantitative data and documentation data. Quantitative data is in the form of data consisting of a series of values, numbers, while documentation data is data in the form of journals, notes, newspapers, writings or reports. In the 2019 fiscal year, the realization of Bandung City Advertising Tax receipts with the criteria of "Very Effective" and a percentage of 137.36%, is the highest level of effectiveness during the 2015-2019 period. In the 2018 fiscal year, the realization of Bandung City Advertisement Tax receipts began to enter the positive criteria with the "Effective" criteria and continued to increase and peaked in 2019 reaching the highest level of achievement that is 137.36%.
Aplikasi Kebangkrutan dengan Menggunakan Metode Altman Z-Score (Studi pada PT Jaya Agra Wattie Tbk Periode 2010-2019)
Authors: Istiqomah Salma , Ruhadi Ruhadi , Setyowati Diharpi Herli
Published: April 2022

This research aim is to know the condition of the finance in PT Jaya Agra Wattie Tbk on 2010 – 2018. This research is used by the Altman Method. This method usually use for bankrupt analysis. After finishing the research, the company will able to know the condition of the finance and also will make the right policy. Also, it has known the condition of company finance in the beginning and be able to anticipate a finance problem which will happen in the future. It is used the secondary data which is a finance report of PT Jaya Agra Wattie. The data is taken from the official website of the company in 2010 – 2018. The result of this research shows that PT Jaya Agra Wattie is in the bankrupt condition (grey area) in 2010 to 2012 because of  the result of the Zero Score has showed in between 2.6 to 1.11. So, it has the average Zero score 2.519153. Meanwhile, in 2013 to 2018 the finance of the company has in the low condition that has the average Zero Score -0.41076. The score has in bankrupt area (financial distress) with the clarification Zero Score in the low of 1.11.
Pengaruh WCTO dan DER terhadap ROE pada Perusahaan Farmasi di BEI Periode 2014-2018
Authors: Ratnasari Dewi , Mayasari Ine , Juniwati Endang Hatma
Published: April 2022

The research conducted in this final project aims to know how the influence of Working Capital Turnover and Debt to Equity Ratio toward Return On Equity at the pharmaceutical company which are listed in Indonesia Stock Exchange (IDX) period 2014-2018. Using the purposive sampling method, 7 pharmaceutical companies at IDX period 2014-2018 were selected for use as an sample of this research. The data used in this research is secondary data of the company’s annual financial statements. The data analysis method used is multiple regression analysis using IBM SPSS Statistics 26. The results showed that simultaneously the Working Capital Turnover and Debt to Equity Ratio significantly affected toward Return On Equity with a level of influence gained is 60.2%. Partially, Working Capital Turnover has a negative and significant effect toward Return On Equity as well as Debt to Equity Ratio affecting the negative and significant toward Return On Equity.
Penilaian Efisiensi Pengelolaan Modal Kerja dan Kinerja Keuangan pada PT Duta Pertiwi Nusantara Tbk
Authors: Rahmawati Rina , Setiawan Iwan , Setyowati Diharpi Herli
Published: April 2022

This research aims to assess the efficiency of working capital management and the financial performance condition of PT. Duta Pertiwi Nusantara Tbk period 2014-2018. This type of research is descriptive of quantitative, using secondary data from the balance sheet and income statements. Data analysis techniques with source analysis and use of working capital and analysis ratio. The results of the research, analysis of the sources and the use of working capital, are not fully efficient because there are increases and decreases in working capital followed the fluctuations in the ratio profitablitas. Liquidity ratio fluctuates, the ratio is high above the industry general ratio standard, it is not fully efficient and the financial performance is overly liquid. Activity ratios and profitability ratios fluctuate and also tend to decline, the ratio is still low below the industry general ratio standard, so according to activity ratios and profitability ratios it is not efficicent and financial performance less good.
Pengaruh NPL, CAR, dan BI Rate terhadap ROA pada Bank Badan Usaha Milik Negara
Authors: Fauziah Helmalia
Published: April 2022

The research is use to looking for how strong the influence of Non Performing Loan (NPL),Capital Adequacy Ratio (CAR) as internal bank factor and BI Rate as bank external factors on Return on Assets (ROA) at state-owned enterprise bank. The population used is state-owned banks whose financial reports have been published to Bank Indonesia from 2010-2018. For sampling using random sampling obtained 4 state-owned banks (BTN bank, Mandiri bank, BRI bank, BNI bank), while the data used is secondary data obtained from the websites of each bank and also Bank Indonesia. Multiple Regression Analysis is a method used and hypothesis testing, namely the F-test to know-simultaneously and the T-test to know-partially. The results showed that the variable Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and BI Rate simultaneously had a significant effect on Return on Assets (ROA). Partially Non Performing Loan (NPL) has a significant negative effect on ROA, the Capital Adequacy Ratio (CAR) shows a negative and insignificant effect on ROA, while the BI Rate partially has no significant effect on Return on Assets (ROA).
Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi pada Perusahaan Non-Bank yang Tercatat di BEI Periode 2015
Authors: Amatilah Fitriah Fatimah , Syarief Mochamad Edman , Laksana Banter
Published: April 2022

Merger and Acquisition is one of firm’s effort to maintain and develop life of firm. Research analyze the difference of the firm’s financial performance pre and post merger and acquisition. The sample uses companies listed on the Indonesia Stock Exchange (IDX) and conducted mergers and acquisitions in 2015. The sample consists of 3 acquirer companies that meet the criteria. This study uses a different test Wilcoxon Signed Ranks Test. The results show that of 5 financial ratios, namely, leverage ratio as measured by Debt to Equity Ratio, activity ratio as measured by Total Asset Turnover, profitability ratio as measured by Return On Assets, Return On Equity, and Operating Profit Margin, and market ratios as measured by Price to Book Value experienced significant changes between before and after the company carried out mergers and acquisitions, except for the liquidity ratio measured by Current Ratio which did not change between before and after mergers and acquisitions.
Kinerja Keuangan Menggunakan Du Pont System dan Economic Value Added PT Matahari Department Store Tbk
Authors: Azizah Syania Nur , Djatnika Djoni , Purbayati Radia
Published: April 2022

This purpose of this research is to find financial performance using the approach of Du Pont System and Economic Value Added (EVA) in PT Matahari Department Store Tbk for the period 20142018. The method for this research is a descriptive quantitative with use a secunder data from financial statement obtained from the IDX website. The result that PT Matahari Departmet Store Tbk in the approach of Du Pont System, the calculation of ROA and ROE for  2014-2018 there is a fluctueates tends to decrease. ROA 2018 was decline the industry standard average but ROE was above the industry standard average. In the EVA analysis, PT Matahari Department Store Tbk for five period obtained a positive value, even though in 2017 and 2018 the EVA’s values is descreased. The condition show that while ROA 2018 was decline the industry standard, the company profit generated can provide economic added value to the company.
Pengaruh CAR, LDR, dan Inflasi terhadap ROA pada Bank Umum yang Terdaftar di BEI
Authors: Pratami Aminah Fitrieska
Published: April 2022

The aim of this research are to know the effect of CAR, LDR, and Inflation to ROA at a Commercial Bank Listed on IDX Period 2014-2018. The population on this research are commercial bank that already listed on IDX Period 2014-2018. The samples used were 31 bank companies is using random sampling or taking samples randomly using the Slovin formula. The analytical used is to know the effect of CAR, LDR, and Inflation to ROA is multiple linear regression analysis  using IBM SPSS 25 Software. This research showed that CAR, LDR, and Inflation are simultaneously react significantly to ROA. CAR and LDR has a positive and significant effect on ROA, therefore Inflation are not having significant effect partially to ROA.
Pengaruh Jub Arti Sempit (M1), BI Rate, Inflasi, dan Kurs Terhadap IHSG di Bursa Efek Indonesia
Authors: Gojali Delia Intan , Juniwati Endang Hatma , Pratiwi Leni Nur
Published: April 2022

The research aims to know the effect of Narrow Money, Interest Rate of Bank Indonesia, inflation, and exchange rate towards Composite Stock Price Index (CSPI) in 2016-2020. Sampling of the reseach was CSPI in 2016-2020, the type of data used is time series with monthly data collection taken from 2016-2020, with n research data as much as 60. Research methodology using descriptive method with quantitative approachment. Data analysis technique used are multilinear regression with data processing assisted using data processing application The research showed that Narrow Money had a positive effects and significant toward Composite Stock Price Index (CSPI) , Interest Rate of Bank Indonesia had a not significant effect toward Composite Stock Price Index (CSPI), Inflation had a  positif effects and significant toward Composite Stock Price Index (CSPI), and exchange rate had a negative effects and significant toward Composite Stock Price Index (CSPI). Simultaneously that Narrow Money, Interest Rate of Bank Indonesia, inflation, and exchange rate had a significant effect towards Composite Stock Price Index (CSPI)
Pengaruh CR dan DER terhadap ROE pada Perusahaan Jasa Sub Sektor Konstruksi dan Bangunan
Authors: Rachmasari Ira Husna , Handiani Fatmi , Djatnika Djoni
Published: April 2022

This research aims to determine how much the impact of CR and DER on ROE at Heavy Constructions and Civil Engineering companies for the period 2014-2019.  Sample used were 8 companies using purposive sampling technique. The data used in this study is panel data so that the data will be tested using the help of Eviews 9 application and analysed using panel data regression. The selected panel data regression model is the Random Effect Model. The results of the analysis show that the CR variable partially negatively has no significant effect towards the ROE with a significance level of 0.9427 meanwhile the DER variable partially has a positive significant effect towards the ROE with a significance level of 0.0191. While simultaneous CR and DER variables affect ROE with a coefficient of determination of 15.42%
Pengaruh TATO dan CR terhadap ROA pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI
Authors: Aulia Lola Luthfi , Ruhadi Ruhadi , Setyowati Diharpi Herli
Published: April 2022

Research in this final task aims to find out and analyze the influence of TATO and CR on ROA on Food and Beverage Subsector companies listed on the IDX Period 2015-2019. The type of data used in this study is secondary data in the form of company financial statements. In this study, food and beverage companies on the Indonesia Stock Exchange that were used as research samples there were 8 companies. The research methods carried out are descriptive and quantitative research methods. The test was conducted using IBM SPSS. The methods used are with classical assumption tests, multiple linear regression analysis and hypothesis tests. The results of this analysis show that Total Assets Turnover has no effect on Return On Assets and Current Ratio has an effect on Return On Assets Total Assets Turnover and Current Ratio have a simultaneous effect on Retun On Assets.
Dampak Working Capital Turn Over dan Debt to Equity Ratio Pada Return on Invesment di PT Ultra Jaya Milk Industry & Trading Company Tbk
Authors: Awaliyyah Nadyya , Asih Vemy Suci , Badriyah Mila
Published: April 2022

One way to measure the level of success of the company is to look at the amount of profit earned. This study aims to determine the effect of Working Capital Turn Over and Debt to Equity Ratio on Return On Investment either partially or simultaneously at PT. Ultra Jaya Milk Industry & Trading Company, Tbk. period 2005- 2020. The research method used is descriptive verification with a quantitative approach, and the data used are secondary data obtained from the annual reports of PT. Ultra Jaya Milk Industry & Trading Company, Tbk. 2005-2020. The results show that there is a significant effect between Working Capital Turn Over and Debt to Equity Ratio simultaneously on Return On Investment of 45%. Partially, Working Capital Turn Over has a significant negative effect on Return On Investment of 31.2% and partially Debt to Equity Ratio has a significant negative effect on Return On Investment of 24.8%. This shows that the existence of Working Capital Turn Over and Debt to Equity Ratio can affect the company's rate of return on investment.
Pengaruh Financial Leverage terhadap ROE dan EPS pada Perusahaan Perbankan BUMN yang terdaftar di BEI
Authors: Fauziah Nisa Hafsyari , Hadiani Fatmi , Djuwarsa Tjetjep
Published: April 2022

The aim of this final project is to find the affect of Financial Leverage towards Return on Equity and Earning Per Share at BUMN Banking Companies Listed on the IDX in period 2013-2020. This study used secondary data which was obtained indirectly from the company's financial report on the Indonesia Stock Exchange. This study used quantitative approach. The methods of analysis in this study used Descriptive Analysis, Classical Assumption Test, Coefficient of Determination, Linear Regression, and t-test using the IBM SPSS 25 application for windows. The results of this study indicate that Financial Leverage has no significant effect on ROE because the significance value of 0.569 is greater than 0.05 and at t-count < t table is 0.576 < 2.042 while Financial Leverage has a significant effect on EPS because the significance value of 0.037 is smaller than 0.05 and at t-count < t table that is -2.186 < -2.042.
Pengaruh Fitur, Kualitas Produk dan Bagi Hasil terhadap Loyalitas Nasabah Tabungan Mudharabah di Bank Syariah Mandiri Kantor Cabang Pembantu Rancaekek
Authors: Nur'aeni Nur'aeni , Susanti Susi , Mintarsih Mimin
Published: April 2022

Currently, Islamic banks are required to continue to make improvements in order to increase customer satisfaction and ultimately make them loyal to the products offered. Especially the Mudaraba savings which are the prima donna products of Islamic banking. This study seeks to find the effect of features, product quality, and profit-sharing on the loyalty of Mudaraba savings customers. This research was conducted on customers at Bank Syariah Mandiri Branch Office Rancaekek with the number of respondents as many as 82 people. Data analysis using multiple linear regressions. The results of the study reveal that features, product quality, and profit-sharing have a significant effect on customer loyalty in Mudaraba savings.
Return on Assets pada Perusahaan Makanan dan Minuman yang terdaftar di BEI: Studi Pengaruh Current Ratio dan Debt to Equity Ratio
Authors: Pratiwi Aginda , Hadiani Fatmi , Pratiwi Leni Nur
Published: April 2022

The aim of this research are to analyze the effect of CR and DER to at food and Beverage listed on BEI (Indonesian Stock Exchange) Period 2014 – 2018.The method used is purposive sampling method is the technique of determinng the sample based on certain critria and considerations. With a total of 8 perusahaan for 5 years from 2014 - 2018. Completing this final project is quantitative. The analytical tool used in this study is with using the of Eviews 10 sofware. The research showed that CR (Current Ratio) are not having significant effect partially to ROA (Return On Assets), therefore, DER (Debt to Equity Ratio) are not having significant effect partially to ROA (Return On Assets), therefore, CR (Current Ratio) and DER (Debt to Equity Rato) are simultaneously react significanly to ROA (Return On Assets).
Pengaruh Pembiayaan BUS Devisa, Pembiayaan Syariah LPEI, dan Penanaman Modal Asing (PMA) terhadap Ekspor Industri Pengolahan Nonmigas Indonesia
Authors: Nur'ainiyyah Dinda Siti , Nurdin Ade Ali , Tripuspitorini Fifi Afiyanti
Published: April 2022

This research aims to analyze the effect of Foreign Exchange Islamic Bank financing, LPEI sharia financing, and Foreign Direct Investment (FDI) either partially or simultaneously on the export of Indonesia’s non-oil and gas processing industries in the period of 2013 – 2020. This research is a quantitative study using purposive-sampling for its sampling method. The data used are in quantitative form and based on time series measurements. Data were collected by using documentation method of secondary data from five Foreign Exchange Islamic Bank, LPEI, BKPM, and BPS. The data analysis method used is multiple linear regression ordinary least square (OLS) using the program R Studio. The results show that simultaneously, all of the independent variables have an effect on the export of Indonesia’s non-oil and gas processing industries. Meanwhile partially, LPEI sharia financing and FDI have no significant effect. Foreign Exchange Islamic Bank financing partially has a positive and significant effect.
Dampak Kinerja Keuangan Terhadap Return Saham dengan Inflasi sebagai Variabel Moderasi Pada Sektor Industri Barang Konsumsi Kategori Syariah di Bursa Efek Indonesia
Authors: Ayuningrum Retno Gita , Mai Muhamad Umar , Dewi Rani Putri Kusuma
Published: April 2022

Investors can actively make an assessment by analyzing the financial performance of a company. Therefore, this study aims to examine the influence of the company's financial performance factors seen from financial ratios, including the Current Ratio (CR), Debt to Asset Ratio (DAR), Return on Assets (ROA) and Price Earning Ratio (PER) and macroeconomic factors, namely inflation as a moderating variable on stock returns of companies in the consumer goods industry sector in the sharia category listed on the Indonesian Sharia Stock Index (ISSI). A sample of 25 companies that meet the research criteria with purposive sampling method. The data analysis technique used is descriptive analysis and path analysis. With the help of software WrapPLS version 7.0. The results showed that ROA and PER had a positive and significant effect on stock returns. While CR and DAR have no effect on stock returns. And inflation cannot moderate the effect of financial performance on stock returns.
Pengaruh Surat Berharga Syariah Negara Dan Penyaluran Pembiayaan Terhadap Profitabilitas Bank
Authors: Rahma Muna Aulia , Djatnika Djoni , Barnas Benny
Published: April 2022

This study aims to analyze the effect of investment ownership of Sovereign Sukuk (SBSN) and Financing Distribution on profitability which is proxied by Net Income Margin (NIM) at Bank Syariah Mandiri in the 2013-2020 periode. This research is associative because it aims to determine the influence and relations between two variables. The data used in this study are secondary data obtained from the quarterly financial reports of Bank Syariah Mandiri in the periode 2013-2020, data obtained from the Otoritas Jasa Keuangan (OJK) and other data related to the subject and object of research. This study uses multiple linear regression analysis method and the analytical tool used is SPSS version 25. The results show that simultaneously the variables of Sovereign Sukuk and Financing do not have a significant effect on Net Income Margin. Partially the SBSN variable does not have a significant effect on the NIM variable, as well as the Financing variable does not have a significant effect on the NIM variable.
Pengaruh Non-Performing Financing dan Biaya Operasional Pendapatan Operasional terhadap Return on Assets di BMT Dana Ukhuwah Cabang Cicalengka
Authors: Nur'aeni Nur'aeni , Dewi Cyntia , Asih Vemy Suci
Published: April 2022

The purpose of this study is to explore the factors that affect the profitability of Baitul Maal wat Tamwil (BMT) Dana Ukhuwah Branch Cicalengka. The type of research used is associative quantitative research. In this study, it was obtained from the financial statements of BMT Dana Ukhuwah Period 2016-2020 in the form of Non-Performing Financing (NPF) data, Operational Costs of Operating Income (BOPO), and Return on Assets (ROA). The results showed that NPF had no significant effect on ROA, while BOPO had a significant effect on ROA. NPF and BOPO simultaneously have a significant effect on ROA.
Pengaruh Faktor Internal dan Eksternal terhadap Non-Performing Financing Bank Umum Syariah di Indonesia
Authors: Yulianti Selly , Djuwarsa Tjetjep , Setiawan Setiawan
Published: April 2022

The increase in NPF needs serious attention to avoid a fatal impact. The target of this research is to investigate the impact of internal and external determinants on Non Performing Financing at Sharia Commercial Banks in Indonesia during the period of 2015-2019. The sample in this study covers nine Islamic Commercial Banks utilizing quarterly information from 2015-2019. This research used panel data regression analysis with Random Effect Model. The output of this research shows that the Financing to Deposit Ratio, GDP growth, and BI Rate have a positive and significant effect to NPF while the Capital Adequacy Ratio has a negative effect on NPF. Simultaneously, all dependent variables have a significant effect on the NPF.
Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat
Authors: Auliani Fitri , Setiawan Iwan , Kristianingsih Kristianingsih
Published: April 2022

This study was conducted to analyze the financial performance of zakat institutions. Then how does the financial performance affect the level of zakat distribution and its impact on the poverty level in Indonesia in 2012 - 2019. The results of this study indicate that the financial performance of zakat institutions is still not effective and efficient enough. The activity ratio and the liquidity ratio have a significant negative effect on the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the distribution of zakat. The activity ratio and the liquidity ratio have a significant negative effect on the poverty level through the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the level of the poor through the distribution of zakat.
Analisis Efisiensi Pengelolaan Zakat dengan Metode Super Efisiensi Data Envelopment Analysis (DEA) pada LAZ Mizan Amanah
Authors: Firdaus Nadhifah Salsabila , Purbayati Radia , Setiawan Iwan
Published: April 2022

Zakat Organizations have important roles in creating the goals of Zakat Management as stated in Law No. 23 of year 2011, namely to increase the effectiveness and efficiency zakat management for improving social welfare and poverty alleviation. The goal of this research is to analyze the efficiency of zakat management in LAZ Mizan Amanah 2012-2019 period. The research uses descriptive quantitative and qualitative methods with a case study approach. Meanwhile, the analysis technique used is Super Efficiency Data Envelopment Analysis (DEA). The input variables used are personnel costs, socialization costs, and operational costs. Whereas the output variables are the amount of zakat received and the amount of zakat distribution. The results showed that 5 (five) of the 8 (eight) DMU observed were efficient. The first rank with the highest efficiency value was obtained by DMU Mizan 2015. The inefficiency that occurs in DMU is caused by high personnel costs and operational costs, as well as the nonoptimal zakat’s accumulation and distribution.
Analisis Modal Kerja Terhadap Profitabilitas Perusahaan Sub Sektor Kimia di Indeks Saham Syariah
Authors: Firdaus Nasya Ariesta , Pratiwi Leni Nur , Setiawan Setiawan
Published: April 2022

This study aims to determine the relationship between Average Age of Inventory (AAI), Average Collection Period (ACP), Average Payment Period (APP) and Firm Size (FSz) variables on the Return On Asset (ROA) variable. The object of research is a chemical sub-sector company listed on Sharia Stock Index for the 2016-2020 period. The data analysis method used was multiple linear regression with panel data using EViews 9 software. The results showed that partially AAI and ACP variables had a negative and insignificant effect on ROA, while APP and FSz had a negative and insignificant effect on ROA. Simultaneously the variables AAI, ACP, APP and FSz have a positive and significant effect on ROA.
Pengaruh Pemanfaatan Teknologi Informasi dan Handling Complaint Terhadap Minat Nasabah Menggunakan Internet Banking di Bank BRI Syariah Kantor Cabang Pembantu Majalaya
Authors: Deria Irma Monika Desi , Wiryawan Ryzki
Published: April 2022

This research is motivated by fluctuations in customer interest. Based on the results of the study, it shows that the cause of the fluctuation in customer interest is influenced by the use of Information Technology and Handling Complaints at Bank BRI Syariah Majalaya Sub-Branch Office. This study aims to determine how the influence of the use of information technology and complaint handling on customer interest in using internet banking at Bank BRI Syariah KCP Majalaya. Either partially or simultaneously. The object of this research is the use of information technology, complaint handling and customer interest at Bank BRI Syariah Majalaya Sub-Branch Office. As for the type of research using associative quantitative research and the type of data using primary data. Collecting data through observation, interviews, literature study and questionnaires. The sample in this study used probability sampling with a simple random sampling technique. The results of the study show that there is an effect of the use of information technology on customer interest with the results of the t test where the value of tcount > ttable (8,820 > 1.29471). There is an effect of handling complaints on customer interest with the results of the t-test where the value of tcount > ttable (7.147 > 1.29471). Simultaneously there is an effect of the use of information technology and complaint handling on customer interest with the results of the F test that Fcount > Ftable (39.249 > 4.95)