bluuebunny/crossref_metadata_2025 huggingface dataset:
ACADEMIC LIBRARIES AND DISTANCE EDUCATION IN GHANA: EVIDENCE FROM THE SD DOMBO UNIVERSITY OF BUSINESS AND INTEGRATED DEVELOPMENT STUDIES
Authors: Banleman Konlan Banleman , Banleman Bawa Kojo Dukper , Banleman Laar Dabontin
Published: December 2023

This study examines the role of academic libraries in supporting distance education at the University of Business and Integrated Development Studies in Ghana. The findings highlight the importance of digital access and resources, information literacy instruction and support services, collaborative partnerships, and user satisfaction. The study reveals that academic libraries have made significant investments in digital collections, ensuring remote access to a wide range of scholarly materials for distance learners. Information literacy programs and support services are crucial in equipping students with research skills and enhancing their academic success. Collaborative partnerships between librarians, faculty, and other stakeholders integrate library services into the distance education curriculum. User satisfaction demonstrates the effectiveness of library support in meeting the needs of remote learners. Based on the findings, recommendations are provided to enhance library support for distance education, including continuous investment in digital resources, strengthening information literacy instruction, and encouraging collaborations and partnerships. By implementing these recommendations, academic libraries can enhance their support for distance education and contribute to student success.

Keywords: Academic Libraries, Distance Education, Ghana, Evidence.
Társadalmi innováció a hazai intézményi idősellátásban (esettanulmány)
Authors: Gábriel Dóra
Published: December 2023

A tanulmány egy észak-alföldi régióban található községet, valamint annak intézményesült idősellátási gyakorlatait vizsgálja. Az elemzés azt a kérdést járja körbe, hogy milyen típusú társadalmi innováció figyelhető meg a településen és az önkormányzat által fenntartott intézményben, a kezdeményezés milyen feltételek mellett működik, továbbá felveti a kérdést, hogy társadalmi innovációnak nevezhető- e a gondoskodó közösség. A társadalmi innováció irodalmára jellemző egyfajta normatív szemlélet, amely szerint az innovációk szorosan összefüggnek a pozitív irányú társadalmi változással, és segítenek egy jobb életminőség létrehozásában. A kritikai nézet azonban az innovációt nem gazdasági hatékonyság szempontjából vizsgálja, hanem úgy tartja, hogy a társadalmi innovációnak alternatívát kell mutatnia. Az innovációk szerepe az intézményi idősellátásban különösen lényeges, hiszen a szolgáltatást igénybe vevők sokszor akadályozva vannak mindennapi tevékenységeikben, egyedül, a társas kapcsolatoktól elszigetelten élnek, családtagjaikra vagy egy intézményre utalva, továbbá maguk az intézmények sem kellően rugalmasak. A terepmunkán és interjúkon alapuló kutatás eredményei szerint a társadalmi innováció mozgatórugója a demokratikus vezetés, a dolgozók munkájának elismerése, valamint az erős civil társadalom jelenléte, emellett elkerülhetetlen különböző szereplők bevonása a gondozás megszervezésébe, valamint a jövőbeli elképzelésekről szóló eszmecserébe.
Community gifting groups on Facebook
Authors: Herdagdelen Amac , Adamic Lada , State Bogdan
Published: December 2023

We use de-identified data from Facebook Groups to study and provide a descriptive analysis of local gift-giving communities, in particular Buy Nothing groups. These communities allow people to give items they no longer need, reduce waste, and connect to local community. Millions of people have joined Buy Nothing groups on Facebook, with an increasing pace through the COVID-19 pandemic. Buy Nothing groups are more popular in dense and urban US counties with higher educational attainment. Compared to other local groups, Buy Nothing groups have lower Facebook friendship densities, suggesting they bring together people who are not already connected. The interaction graphs in Buy Nothing groups form larger strongly connected components, indicative of norms of generalized reciprocity. The interaction patterns in Buy Nothing groups are similar to other local online gift-giving groups, with names containing terms such as `free stuff" and `pay it forward". This points to an interaction signature for local online gift-giving communities.
Natural Hazard Vulnerability and Risk Assessment: The Case of the China-Pakistan Economic Corridor
Authors: Kahloon Abid Ejaz , Akhtar Shaheen
Published: December 2023

The coverage area of the China-Pakistan Economic Corridor (CPEC) in Pakistan, including its critical functional zones within which major projects are located, is prone to different types of natural hazards and disasters. Since 2015, efforts have been made to operationalize CPEC without institutionalizing and establishing a comprehensive natural hazard risk assessment mechanism within the China-Pakistan collaborative framework. It goes against the grain of robust, resilient, and sustainable long-term development of CPEC. This study critically argues for the need to set up a multi-hazard risk assessment and disaster response mechanism as part of the institutional framework of CPEC, responsible for identifying, preparing, and planning against primary, secondary, and tertiary risks in accordance with the varied hazard vulnerability prevalence in varying geospatial and functional zones within the coverage area of CPEC. Overall, the study identifies and discusses the risk-prone nature of the current development of CPEC and proposes a real-time, technologically enabled, natural hazard risk assessment of CPEC projects spread over varying geospatial and functional zones in an institutional framework characterized by the uninterrupted collaboration and concentration of experts and resources from China and Pakistan.
EUROPEAN UNION'S POLITICAL DIVISION CONCERN REGARDING THE INCREASING CHINESE SPHERE OF INFLUENCE IN CENTRAL AND EASTERN EUROPE: DATA ANALYSIS
Authors: YAMANLAR Yiğit
Published: December 2023

The study reveals the reasons for the European Union's concerns that the China-CEEC Cooperation Platform, launched led by China in 2012, will trigger new political divisions and differences of opinion in foreign policy between the West and the East. The study sample consists of three independent groups, namely Germany, France, Italy, Spain, Belgium and the Netherlands, the six most populated Western European countries of the EU; the twelve EU member states and the five candidate countries of the EU, which are included in the China-CEEC Cooperation Platform. In the study, using the one-way ANOVA and Tukey and Bonferroni tests, it has been determined that there is a statistically significant difference between these three groups in terms of supporting international joint declarations against China in 2012-2022 and also that there is a statistically significant difference between the political decisions of these three groups on international issues where the relevant six Western European Countries disagree with China.
Analisis Hubungan Kinerja Perusahaan, Risiko Sistematis, Dan Corporate Social Responsibility Dengan Return Saham
Authors: A’yuni Anik Khurotul
Published: December 2023

Penelitian ini bertujuan untuk menganalisis hubungan antara kinerja perusahaan, risiko sistematis, dan corporate social responsibility dengan return saham pada perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Penelitian ini penting untuk investor dalam mempertimbangkan keputusan untuk berinvestasi di perusahaan. Selain itu, penelitian ini diharapkan meningkatkan kesadaran untuk menerapkan CSR dalam Perusahaan. Jenis penelitian ini merupakan stusi empiris pada 88 tahun perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Data diperoleh dari sustainability report dan laporan keuangan yang telah didokumentasikan pada Indonesian Capital Market Directory (ICMD). Teknik analisis yang digunakan untuk mengetahui hubungan antarvariabel penelitian adalah deskriptif kuantitatif dengan alat statistik: crosstab, dan korelasi gamma. Hasil dari penelitian ini sebagai berikut: (1) hubungan kinerja perusahaan yang diukur dengan EPS dengan return saham adalah positif dan cukup kuat, (2) hubungan risiko sistematis (leverage) dengan return saham adalah negatif dan cukup kuat, (3) hubungan Corporate Social Responsibility dengan return saham adalah negatif dan kuat.
A IMPORTÂNCIA DO ENFERMEIRO NA IDENTIFICAÇÃO DA SÍNDROME DE ASPERGER NA ATENÇÃO PRIMÁRIA
Authors: Moreno Catharina Vivas Caldas , Andrade Robson Vidal de
Published: December 2023

O artigo destaca a relevância do enfermeiro no reconhecimento da Síndrome de Asperger na atenção primária. Abordando as características comportamentais sutis da síndrome, o enfermeiro desempenha um papel crucial ao observar e avaliar pacientes durante os cuidados primários. A identificação precoce permite encaminhamentos adequados, intervenções eficazes e suporte necessário para os pacientes e suas famílias. O papel do enfermeiro na atenção primária é fundamental para criar consciência, promover diagnósticos precoces e contribuir para a qualidade de vida dos indivíduos com Síndrome de Asperger. Objetivo: Perceber a contribuição do enfermeiro(a) durante as consultas de acompanhamento do crescimento e desenvolvimento para a identificação precoce da síndrome de Asperger como um transtorno do espectro autista, de modo a contribuir para a disseminação de informações e promover maior conscientização e compreensão social. Conhecer os sinais da Síndrome de Asperger que podem ser identificados na consulta; discutir o impacto da Síndrome de Asperger na vida diária dos indivíduos; destacar na consulta de enfermagem barreiras e desafios para identificação do Asperger na atenção primária; elencar os principais pontos da educação em saúde em relação a síndrome de Asperger. Materiais e Métodos: a metodologia empregada envolveu uma pesquisa de conteúdo teórico, com uma revisão bibliográfica detalhada da literatura científica existente sobre o tema. Foram analisados estudos literários, diretrizes de saúde pública e práticas clínicas relacionadas a Síndrome de Asperger na atenção básica. Resultados: Os resultados destacam a significativa contribuição do enfermeiro na identificação precoce da Síndrome de Asperger na atenção primária. O enfermeiro desempenha um papel fundamental ao reconhecer sutis indicadores comportamentais, permitindo intervenções precoces e encaminhamentos apropriados. A atuação do enfermeiro neste contexto proporciona benefícios substanciais, suporte efetivo aos pacientes e suas famílias, além de promover uma abordagem holística na gestão da síndrome. Esses resultados ressaltam a importância do enfermeiro como um membro essencial da equipe de cuidados e abordagem da Síndrome de Asperger na atenção primária. Conclusão: Este estudo ressalta a relevância do papel do enfermeiro na prestação de cuidados abrangentes e suporte aos pacientes com Síndrome de Asperger na atenção básica. O destaque recai sobre a conscientização acerca dos fatores de risco e a implementação de intervenções educacionais, áreas nas quais o enfermeiro demonstra especial destreza.
A RESCISÃO INDIRETA NOS CASOS DE ASSÉDIO MORAL NO AMBIENTE DE TRABALHO
Authors: Silva Jeysiane Matos da
Published: December 2023

O presente artigo tem como objetivo analisar a rescisão indireta nos casos de assédio moral no ambiente de trabalho. A rescisão indireta, também conhecida como justa causa do empregador, é um tema relevante no contexto do direito trabalhista, especialmente quando relacionada a casos de assédio moral no ambiente de trabalho.  O presente trabalho adota a abordagem indutiva como sua metodologia, associada a um procedimento descritivo. A técnica de pesquisa predominante é a revisão bibliográfica. Este método proporciona uma análise aprofundada dos conceitos e fundamentos relacionados à rescisão indireta nos casos de assédio moral no ambiente de trabalho, permitindo a construção de conhecimento a partir de observações específicas e detalhadas presentes na literatura especializada. Conclui-se sobre a importância do equilíbrio entre os direitos do empregador e do empregado, buscando estabelecer parâmetros para a aplicação da rescisão indireta nos casos de assédio moral. Conclui-se que a legislação trabalhista fornece ferramentas para a proteção do trabalhador em situações de violação de seus direitos, contribuindo para a construção de um ambiente laboral mais justo e ético.
AS PRINCIPAIS CONSEQUENCIAS CAUSADAS PELA DIFAMAÇÃO NA INTERNET
Authors: Sobrinho Rana Consolação
Published: December 2023

O presente trabalho de conclusão de curso, foi desenvolvido com base em pesquisas bibliográfica e documental. A temática visa explorar as principais consequências causadas pela difamação na internet. O problema que guiou a pesquisa foi quais as dificuldades encontradas na busca por solucionar os danos causados pela difamação na internet, esta pesquisa nos ajudou a compreender a significação da internet, neste sentindo o tema do trabalho entrega conteúdo relacionado as redes sociais e como os crimes de difamação estão sendo tratos no âmbito das relações jurídicas, e mostrar quais os recursos jurídicos estão disponíveis para combater tal delito, além de explicar como se proteger dos danos causados na mídias digitais, também, considerar os crimes praticados na internet e a classificação dos crimes cibernéticos.
A EFICÁCIA DOS CONSERVANTES EM COSMÉTICOS: GARANTINDO A SEGURANÇA E DURABILIDADE DOS PRODUTOS DE BELEZA
Authors: Paula Rafaela Rosa de , Baiense Alex Sander Rodrigues
Published: December 2023

A indústria de cosméticos é um dos setores mais dinâmicos e em constante evolução da atualidade, com uma vasta gama de produtos que prometem aprimorar nossa aparência e aumentar nossa confiança. Por trás da diversidade de cores, texturas e fragrâncias, há um elemento crucial que muitos consumidores podem não perceber, mas que desempenha um papel vital na qualidade e segurança desses produtos: os conservantes. O objetivo do presente trabalho foi analisar a eficácia dos conservantes em cosméticos, destacando sua importância na manutenção da segurança, qualidade e durabilidade desses produtos.  O presente estudo trata-se de uma revisão de literatura integrativa, baseada a partir de um estudo bibliográfico, a qual tem como objetivo alcançar profundo entendimento de um determinado fenômeno com base em estudos anteriores. A investigação sobre a eficácia dos conservantes em cosméticos desempenha um papel crucial não apenas no campo da estética, mas também na perspectiva farmacêutica. O elo entre a indústria cosmética e farmacêutica reside na segurança e eficácia dos produtos utilizados pelos consumidores diariamente.
A IMPORTÂNCIA DA CÂMARA ESPECIAL DA SECCIONAL OAB AMAZONAS, SOB A ÓTICA DO CRESCENTE, NUMA DAS INSCRIÇÕES NOS QUADROS DA WEB NOS ANOS DE 2018 / 2023
Authors: Azêdo Neta Maria Vitalina da Silva
Published: December 2023

A Câmara Especial da Seccional da Ordem dos Advogados do Brasil (OAB) no Amazonas desempenha um papel fundamental no sistema jurídico da região. No contexto amazônico, marcado por desafios específicos e uma diversidade cultural única, a atuação da Câmara Especial se destaca na busca pela equidade e justiça. O objetivo deste trabalho é analisar e descrever a atuação e importância da Câmara Especial da Seccional da Ordem dos Advogados do Brasil (OAB) no Amazonas. O presente estudo empregou a pesquisa bibliográfica como método fundamental para a aquisição de dados, recorrendo à exploração de bases de dados que abrigam uma vasta quantidade de pesquisas e literatura relacionadas ao tema de investigação. Ao término desta análise sobre a Câmara Especial da Seccional da OAB Amazonas, é possível observar a relevância e o impacto significativo dessa instância no contexto jurídico local. Conclui-se que a Câmara Especial da Seccional da OAB Amazonas desempenha um papel vital na promoção da ética e na manutenção da integridade da advocacia local.
REVIEW DETERMINAN STRUKTUR MODAL PADA SEKTOR TEKNOLOGI
Authors: Alya Latifah Nur
Published: December 2023

Struktur modal pada perusahaan teknologi memiliki keunikan tersendiri dimana bisnisnya sulit untuk dipahami namun membutuhkan pendanaan yang tinggi. Hal tersebut mengindikasikan adanya perbedaan determinan struktur modal pada perusahaan teknologi dengan perusahaan lainnya. Penelitian ini dilakukan dengan tujuan untuk memahami faktor-faktor yang dapat mempengaruhi struktur modal pada perusahaan teknologi dengan menggunakan pendekatan tinjauan literatur. Hasil yang disajikan dalam penelitian ini menghasilkan kesimpulan bahwa pada negara berkembang determinan yang mempengaruhi struktur modal adalah ukuran perusahaan, risiko bisnis, aset berwujud, likuiditas, profitabilitas, reputasi, biaya pendanaan, pertumbuhan perusahaan, dan kinerja perusahaan. Sedangkan pada negara maju, determinan yang mempengaruhi lebih beragam dan mencakup faktor internal dan eksternal yang lebih luas. Penelitian ini juga menunjukkan bahwa perusahaan teknologi di Indonesia masih menjadikan aset fisik sebagai aset utama dalam menjalankan bisnisnya. Namun, perusahaan teknologi di Indonesia memiliki prospek yang sangat cerah karena mendukung keberlanjutan.
PENILAIAN BISNIS PERUSAHAAN PT. GARUDA INDONESIA (PERSERO) Tbk TERHADAP LAPORAN KEUANGAN TAHUN 2017 SAMPAI DENGAN TAHUN 2020
Authors: Muhammad Rosidi Rosidi
Published: December 2023

ABSTRACT

The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.
PENGARUH SEKTOR PARIWISATA TERHADAP KEMISKINAN DAN PENYERAPAN TENAGA KERJA DI SEMBALUN LOMBOK TIMUR PADA MASA COVID-19
Authors: Rapii Muhammad Rapii
Published: December 2023

This study aims to determine the effect of: 1) the tourism sector on poverty during the Covid-19 period. 2) The tourism sector to absorb labor during the Covid-19 period. The research method used is quantitative research. While the type used is associative research method which aims to determine the influence or relationship between two or more variables. The collection of data and information in this study used secondary data with a data collection method, namely time series (time series) over a period of three years 2018-2020. The results of this study indicate that there is a positive and significant influence between the tourism sector on poverty and the contribution of the influence given is 41.2%. This study also shows a positive and significant influence between the tourism sectors on employment with the contribution of the influence given that is equal to 82.7%. Meanwhile, based on the individual parameter significance test, it was obtained t count (3.711) > t table (2.132) on the Poverty variable, which means H0 was rejected and H1 was accepted, while in the Labor Absorption variable obtained t count (4.373) > t table (2.132), then H0 rejected and H1 accepted. So the conclusion in this study is that tourism has a significant effect on poverty and employment.
Analisis Pemahaman Mahasiswa Akuntansi Terhadap Perkembangan Konsep Dasar Akuntansi Biaya Dan Penerapannya
Authors: Perdana Novita Aulia Regine
Published: December 2023

Akuntansi biaya mengalami perkembangan untuk mencapai efektivitas produksi serta menuju revolusi industri 5.0 untuk meningkat kesejahteraan masyarakat. Tujuan dari penelitian ini untuk membuktikan pengamatan terkait minat mahasiswa jurusan Akuntansi dalam memahami teori akuntansi biaya. Metode pengumpulan data untuk penelitian ini menggunakan kuesioner. Populasi penelitian ini adalah mahasiswa aktif jurusan S1 Akuntansi Universitas Telkom tahun ajaran 2021/2022. Sampel dalam penelitian ini merupakan mahasiswa yang telah menempuh mata kuliah akuntansi biaya dan sedang memasuki semester 3, 5, dan 7. Pengujian hipotesis menggunakan uji Kruskal Wallis untuk menemukan perbedaan pemahaman tentang klasifikasi biaya dan penerapannya dalam siklus akuntansi biaya pada tingkat mahasiswa. Hasil penelitian ini menunjukkan perbedaan signifikan tentang pemahaman penerapan akuntansi biaya pada perusahaan manufaktur antara mahasiswa akuntansi semester 3, 5 dan 7. Sedangkan hasil pengujian pada dua hipotesis lain menunjukkan tidak terdapat perbedaan signifikan tentang pemahaman konsep dasar akuntansi dan penerapan akuntansi biaya pada perusahaan dagang antara mahasiswa akuntansi semester 3, 5 dan 7.
ANALISIS HUBUNGAN R&D DENGAN KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA INDEKS KOMPAS 100
Authors: Muhammad Rosidi Rosidi
Published: December 2023

This study aims to examine the relationship between R&D intensity and firm performance of the manufacturing company listed in Indonesia Stock Exchange (IDX) 2015-2017. The sample observation used were manufacturing companies listed on Kompas 100 Index 2015 to 2017 observations.  This data used was obtained from Badan Pusat Statistik and Indonesian Stock Exchange. The number of samples used is 65 manufacturing companies listed on Kompas 100 index. The technical analysis is linear regression, descriptive analysis and significant test. The result of this study is R&D intensity affects on the firm performance, while leverage, growth sales, and firm size as control variables. Based n t test only R&D intensity variable who have a significant effect on firm performance. The implication of this analysis we predict that R&D activities support stabilization in financial condition of the company. We welcome future studies the continue our reseacrh aboout the effect R&D activities on financial sustainability.
ANALISA PENGENDALIAN PIUTANG UNTUK MEMINIMALKAN PIUTANG TAKTERTAGIH PADA PT. BANK CENTRAL ASIA TBK KCP LOKASARI
Authors: Imhar  , Rini Maiyana
Published: December 2023

The role of Banks in a country is very important, because banks function as the economic development of a country. Almost all parties and sectors need banks for transactions, one of which is for savings and loans, KKB, KPR etc. The bank is called the creditor and the customer is called the debtor.

In granting credit or bank debt, it must be able to cover all risks that will occur. There is a principle of prudence, one of which is that banks must take a more in-depth approach to the profile of prospective customers who will make transactions, either saving or making loans. The risk of a loan that cannot be paid by the customer is called bad debt. In this journal the author will share the results of research on the analysis of receivables control to minimize bad debts at the BCA KCP Lokasari bank so as not to burden the bank's overall operations.
PENGARUH INTANGIBLE ASSET DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS (PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-2020)
Authors: Roida Setyoningrum  , Dwi Urip Wardoyo  , Amila Solihan Amin  , Raysita Sabilla
Published: December 2023

This study was aimed to examine the effect of intangible asset and liquidity on financial distress. The population of this study is industry sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Purposive sampling as the sampling method was chosen, and so 28 companies were collected for the sample. The data used are secondary data and logistic regression was used as the method of data analysis using SPSS software version 26. The results showed that simultaneously and partially, intangible asset and liquidity have impact on financial distress.
Journal PERAN PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP SUMBER PENDAPATAN ASLI DAERAH KOTA BOGOR TAHUN 2017 – 2021
Authors: Zai Grace
Published: December 2023

This study aims to clarify the role of restaurant and hotel taxes from 2017 to 2021. The type of research data that the researcher uses is a quantitative descriptive approach and uses secondary data, the data collected is in the form of a realization report in the city of Bogor from 2017 to 2021 to see the contribution of each variable. The analytical calculation method of this study uses multiple linear analysis and data processing is carried out using SPSS version 26. In analyzing research data, the classical assumption test is used, the partial test (T test), the simultaneous test (F test), and the results of the coefficient of determination test ( R²). This study shows the results where the restaurant tax value is partially 0.956 and the hotel tax is 0.915, meaning that it will have a significant positive effect on the city of Bogor. from 2017 to 2021. Meanwhile, the results of the simultaneous test show that the independent variable is not an explanatory factor for the dependent variable at the same time. Therefore, the regional origins income can be supported by other variables such as land tax and building tax, advertisement tax, entertainment tax and so on.
ANALISIS PRODUK TABUNGAN WADIAH DAN MUDHARABAH DI BSI KCP MEDAN PULO BRAYAN
Authors: Maulida Jam’ah  , Ahmad Amin Dalimunthe
Published: December 2023

This study focuses on the analysis of wadiah and mudharabah savings products at BSI KCP Medan Pulo Brayan. The purpose of this study was to analyze the wadiah and mudhaabah savings products and to determine the advantages and disadvantages of wadiah and mudharabah savings products at BSI KCP Medan Pulo Brayan. The research method is a descriptive qualitative research method. The object of this research uses secondary data data from literature studies such as books, journals, articles and so on. The data collection technique is observation. The results of the study show: 1) Analysis of wadiah and mudharabah savings products, which means wadiah savings are using a deposit scheme without profit sharing, while mudharabah savings, namely the owner of the funds, provide flexibility to the bank as a fund manager to use and benefit from a profit-sharing system. 2) And the wadiah and mudharabah savings products have advantages and disadvantages. The advantages of this product are the Deposit Insurance Corporation (LPS) and the lack of wadiah savings in the long term will harm customers, while the shortage of mudharabah savings is a monthly administration fee system.
PENERAPAN PSAK NO 3 LAPORAN KEUANGAN INTERIM
Authors: Nur Aini Hani
Published: December 2023

Laporan keuangan adalah informasi mengenai kondisi suatu emiten, yang mana akan menjadi suatu informasi yang menggambarkan kinerja perusahaan dan bermanfaat dalam pengambilan keputusan bagi pihak yang berkepentingan. Penelitian ini dilakukan untuk menganalisis penerapan PSAK No. 3 dalam penyusunan laporan keuangan sebagai bentuk pelaporan keuangan di Indonesia pada sub sektor rokok tahun 2020. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisis isi. Penelitian ini menyimpulkan bahwa kebijakan akuntansi dalam penerapan penyesuaian PSAK No 3 efektif berlaku 1 Januari 2016. Kebijakan akuntansi yang sama dalam laporan keuangan tahunan diterapkan dalam laporan keuangan interim, kecuali untuk perubahan kebijakan akuntansi yang dilakukan setelah tanggal laporan dengan kata lain kepatuhan terhadap SAK harus diungkapkan.
PENJUALAN PRODUK UMKM SECARA ONLINE PADA SITUS PESONA JNE DI TENGAH PANDEMI MSME’S ONLINE SELLING THROUGH PESONA JNE WEBSITE IN PANDEMIC
Authors: Darmeinis  , Darmeinis
Published: December 2023

Abstrac : One of the most important pillars in Indonesia economy is MSMEs (Micro Small Medium Enterprises). But unfortunately, currently the pandemic become the one of the biggest problems for MSMEs to survive. COVID-19 pandemic changed all human lives, especially in the economic aspect. This crises cause income decreased and even so many company terminated their employee. Not only that, there are so many government regulations which cause restrictions to be able to increase their sales transactions of MSMEs products. Unbalanced between production and operation causing loss at their end. Offcourse, in this case, creativity and innovation are needed to be able to survive. Currently, MSMEs must do business development, innovate and keep fighting in the midst of modernization. The utilization of digital platform as the one of media promotion and MSMEs sales channel turned out to be less influential, due to the decrease in consumer purchasing power. Cooperation and support from various parties are needed, especially from government, marketplace and logistic companies that care about MSMEs which affected by the pandemic.
ANALISIS STRATEGI MASKAPAI BATIK AIR DALAM MEMENUHI KEBUTUHAN PARA KARYAWANNYA PADA MASA PANDEMI COVID-19 DI BANDAR UDARA INTERNASIONAL RAJA HAJI FISABILILLAH
Authors: Raja rika anisa  , Faiz Albanna, S.Kom., M.Kom
Published: December 2023

Transportasi di Indonesia terdiri dari transportasi laut,darat dan udara. Transportasi udara sangat diminati oleh masyarakat Indonesia dikarenakan transportasi udara lebih cepat dan lebihnya dibandingkan dengan transportasi lainnya, tidak hanya itu transportasi udara juga lebih terjangkau jika berpergian jauh dari pada transportasi darat dan laut.

Tujuan penelitian adalah 1) untuk mengetahui apa strategi yang dipakai oleh maskapai Batik Air untuk memulihkan keuangannya agar tetap beroperasi di masa pandemi Covid-19 2) untuk mengetahui bagaimana prosedur kebijakan maskapai Batik Air dalam memenuhi kebutuhan karyawannya pada masa pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif dengan menggunakan data primer dan sekunder. Data primer diperoleh dari wawancara dan observasi, sedangkan data sekunder berupa dokumen-dokumen yang berasal dari perusahaan.

Hasil dari penelitian ini menunjukan bahwa 1) ada 10 faktor yang berpengaruh signifikan terhadap Strategi maskapai Batik Air untuk memulihkan keuangan agar tetap beroperasi di masa pandemik covid-19 2) kebijakan maskapai Batik Air dalam memenuhi kebutuhan karyawan pada masa pandemik covid-19 sudah diterapkan dengan baik serta mengerahkan semua sumber daya yang dimiliki oleh perusahaan penerbangan sebagai aset utama yang paling berperan dalam tercapainya tujuan strategis ini.
PERAN AVIATION SECURITY TERHADAP PENGAWASAN DAN PENANGANAN DANGEROUS GOODS DI SECURITY CHECK POINT 1 DAN 2 BANDAR UDARA HAJI HASAN AROEBOESMAN ENDE
Authors: Roselina Lucia Ketty Mbete  , Rosiana Ulfa, S.M., M.M
Published: December 2023

Adanya kejadian-kejadian yang terjadi dan dapat mengganggu keamanan dan keselamatan penerbangan, seperti ditemukannya penumpang yang membawa barang yang dilarang (Prohibited Items) dan barang berbahaya (Dangerous Goods) membuat peran unit Aviation Security harus dijalankan sebaik mungkin. Untuk menghindari terjadinya pelanggaran melawan hukum pada bandar udara, maka Unit Aviation Security harus melakukan tugas pemeriksaan penumpang sesuai dengan SOP dan didukung dengan peralatan keamanan seperti mesin X- Ray, Walk Through Metal Detector (WTMD), dan Hand Held Metal Detector (HHMD).

Metode penelitian yang digunakan adalah kualitatif, penelitian ini menggunakan data observasi, wawancara dan dokumentasi selama penelitian di Unit Aviation Security. Data primer didapatkan dari hasil observasi peneliti kemudian digunakan untuk naskah wawancara dan mendapatkan hasil wawancara dengan mewawancarai 4 petugas AVSEC serta hasil dokumentasi pada Security Check Point 1 dan 2. Beberapa data sekunder yang digunakan adalah jadwal dinas AVSEC bulan Juli tahun 2022 dan SOP.

Berdasarkan hasil penelitian petugas Aviation Security memiliki peran penting dalam menjaga keamanan dan keselamatan penerbangan serta memberikan perlindungan kepada awak pesawat udara, penumpang, petugas di darat, masyarakat, dan instansi dari tindakan melawan hukum. Sistem kerja unit Aviation Security Bandar Udara  Haji Hasan Aroeboesman adalah dengan menggunakan sistem shift kerja untuk mengoptimalkan hasil kerja dan produktivitas dari setiap personel Aviation Security. Perbedaan pemeriksaan barang awaan penumpang di Security Check Point 1 dan 2 cukup signifikan. Barang berbahaya (Dangerous Goods) yang ditemukan di Security Check Point 2 Bandar Udara Haji Hasan Aroeboesman Ende adalah alkohol sedangkan barang yang dilarang (Prohibited Items) adalah gunting, pisau kecil, silet, pemantik gas, korek api, batu, paku, peluru, kapur siri, garam, anak pisau cutter, perkakas motor dan garpu.
PENGARUH IKLIM ORGANISASI, KEADILAN ORGANISASI DAN EMPLOYEE ENGAGEMENT TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (Studi Kasus Pada Karyawan PT. Voltaindo Perkasa Kabupaten Tangerang)
Authors: Aris Aris Wahyu Kuncoro
Published: December 2023

ABSTRACT

This study aims to determine the effect of organizational climate, organizational justice and employee engagement on organizational citizenship behavior (OCB) at PT Voltaindo Perkasa in Tangerang Regency. The sampling technique used is Saturation Sampling with a sample size of 50 respondents. data analysis technique using SPSS 22.00. The analytical method used is multiple linear regression. The result of this research is that Organizational Climate has no effect on Organizational Citizenship Behavior (OCB). Organizational Justice has a significant positive effect on Organizational Citizenship Behavior (OCB). Employee Engagement has a significant positive effect on Organizational Citizenship Behavior (OCB) and Organizational Climate, Organizational Justice and Employee Engagement simultaneously have a significant positive effect on Organizational Citizenship Behavior (OCB)

Keywords: Organizational Climate, Organizational Justice, Employee Engagement, Organizational Citizenship Behavior

 

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh iklim organisasi, keadilan organisasi dan employee engagement terhadap organisasional citizenship behavior (OCB) pada PT Voltaindo Perkasa di Kabupaten Tangerang. Teknik pengambilan sampel menggunakan Saturation Sampling dengan jumlah sampel sebanyak 50 responden. teknik analisis data menggunakan SPSS 22.00. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini adalah Iklim Organisasi tidak berpengaruh terhadap Organizational Citizenship Behavior (OCB). Keadilan Organisasi berpengaruh positif Signifikan terhadap Organizational Citizenship Behavor (OCB). Employee Engagement  berpengaruh positif signifikan terhadap Organizational Citizenship Behavior (OCB) dan Iklim Organisasi, Keadilan Organisasi dan Employee Engagement secara simultan berpengaruh positif signifikan terhadap Organizational Citizenship Behavior (OCB)

 

Kata Kunci : Iklim Organisasi, Keadilan Organisasi, Employee Engagement, Organizational Citizenship Behavior
PENGARUH MANAJEMEN DIGITAL TERHADAP UMKM DI ERA NEW NORMAL DI PASAR KRAMAT JATI JAKARTA TIMUR
Authors: Imhar  , Adifa Yogastira
Published: December 2023

Penelitian ini untuk mengetahui pengaruh manajemen digital terhadap UMKM dipasar kramat jati jakarta timur di era new normal. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Subyek penelitian pedagang minuman, bakso & mie ayam, RM padang, dan ayam bakar. Hasil penelitian dan analisis bahwa pengaruh manajemen digital terhadap penjualan UMKM di pasar kramat jati, untuk minuman 196%, RM padang 75%, bakso dan mie ayam 67%, ayam bakar 50%
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN TERHADAP KINERJA PETUGAS PADA UNIT AVSEC (AVIATION SECURITY) PADA MASA PANDEMI COVID-19 DI BANDAR UDARA INTERNASIONAL JUANDA SURABAYA
Authors: Alya Maharani Putri  , Kifni Yudioanto, S.E., M.M
Published: December 2023

The Covid-19 pandemic is very dangerous and has resulted in many activities being delayed and causing new regulations to prevent it. The Covid-19 pandemic has also had an impact on air transportation modes, especially for Avsec (Aviation Security) officers. The purpose of this study was to determine whether the work environment and discipline had an effect on the performance of Avsec officers at Juanda International Airport, Surabaya. Using the quantitative method a sample of 80 Avsec officers. Data was collected by distributing questionnaires, which were then processed through SPSS version 25. As a result of the study, there was a significant simultaneously and partially significant effect on the performance of Avsec officers with a significance value of 0.00 < 0.05 and a significant value of work environment variable 0, 00 < 0.05 means that the work environment partially affects the performance of Avsec officers, while the discipline variable has a significant value of 0.00 < 0.05, which means that the discipline variable affects the performance of Avsec officers. The effect of work environment and discipline on Avsec (Aviation Security) officers is 69.1% while the remaining 30.9% is influenced by other variables.
Analisis Pelayanan Check-In Counter Terhadap KepuasanPenumpang Pada Maskapai Lion Air Di Bandar Udara Internasional Ahmad Yani Semarang
Authors: Muhammad Dhiyaul Aufa  , Yuniar Istiyani, S.IP., M.Sc
Published: December 2023

Transportasi udara menjadi salah satu pilihan jenis transportasi yang ada di Indonesia dan banyak diminati oleh banyak orang. Permasalahan yang sering terjadi pada Check-in Counter di bandar udara Internasional Jenderal Ahmad Yani yaitu kurangnya disiplin waktu dari petugas Check-In Counter sehingga mengakibatkan antrian panjang dan kurangnya pengalaman service excellent pada oleh petugas Check-In Counter. Sebanyak 3.355.660 penumpang menggunakan jasa penerbangan yang keluar dan masuk di Bandara Internasional Jenderal Ahmad Yani. Penelitian ini bertujuan untuk: 1)Untuk mengetahui pengaruh yang ditimbulkan dari pelayanan Check-In Counter terhadap kepuasan penumpang di Bandar Udara Internasional Ahmad Yani Semarang. 2)Untuk mengetahui seberapa besar dampak pengaruh yang ditimbulkan dari pelayanan Check-In Counter terhadap kepuasan penumpang di Bandar Udara Internasional Ahmad Yani Semarang.

 

Metode penelitian yang digunakan adalah metode kuantitatif. Dengan total sampel yang digunakan dalam penelitian ini sebanyak 100 responden, dan jumlah populasi sebanyak 480 penumpang. Adapun responden dalam penelitian ini merupakan para pengguna jasa transportasi udara untuk penerbangan domestik di Bandar Udara Internasional Ahmad Yani Semarang. Penelitian ini menggunakan teknik Non-Probability Sampling dengan pendekatan Purposive Sample(sampel bertujuan) karena cara pengambilan sampel sesuai kriteria tertentu. Penelitian ini mempunyai satu variabel independent pelayanan (X) dan variabel dependent kepuasan penumpang (Y).

 

Hasil penelitian ini menunjukan bahwa H0 ditolak dan H1 diterima yang berarti terdapat pengaruh yang signifikan antara variabel pelayanan check-in (X) terhadap variabel kepuasan penumpang (Y) dengan hasil Uji t diperoleh 0.000 yang artinya nilai signifikansi lebih kecil dari 0.05 (0.000 < 0.05). Hasil pengujian R Square (R2) disimpulkan bahwa pelayanan penumpang mempengaruhi kepuasan penumpang sebesar 0.828. Dapat ditarik kesimpulan bahwa pelayanan Check-In Counter mempengaruhi kepuasan penumpang sebesar 68.5% dan sisanya sebesar 31.5% dijelaskan oleh varibel lainnya yag tidak diuji kedalam penelitian ini.
PENERAPAN PELATIHAN PENANGANAN KEADAAN DARURAT BAGI KARYAWAN DI BANDAR UDARA INTERNASIONAL JAWA BARAT
Authors: Suryati Setiyaningsih  , Dhiani Dyahjatmayanti
Published: December 2023

In order to improve the quality of human resources in dealing with emergency conditions, it is necessary to implement an emergency training program for employees. There is a need for research on identifying problems related to emergency training programs for employees who work at airports in order to provide knowledge so that they are alert and responsive to emergencies that occur. So far, it has not set about solutions to overcome problems related to emergency training programs for employees at West Java International Airport. This research was conducted in West Java. This type of research is qualitative. This study uses interview and documentation methods as data collection techniques. The results of this study indicate that in dealing with emergencies in the entire area of West Java International Airport, emergency procedures have been made, including: emergency preparedness procedures, emergency response procedures, post-emergency recovery procedures and supported by instructions. work related to emergencies, which is the division of organizational responsibilities for the emergency response team.
Uji Validitas dan Reliabilitas: Pemahaman Mahasiswa Akuntansi Terhadap Matakuliah Accounting For Business atau Pengantar Akuntansi
Authors: Hilda Salman Said  , Chusnul Khotimah  , Dekri Ardiansyah  , Hanifah Khadrinur
Published: December 2023

Data collection tool using a questionnaire. The questionnaire used to assess accounting students' understanding of accounting in business courses must be valid and reliable. Validity is an index that shows that the measuring instrument measures the data correctly. The validity test can use the Pearson correlation technique for each score questionnaire and the total score questionnaire. The questionnaire instrument is said to be valid if the correlation value is positive and the probability value is less than the significant value of 0.05. The Cronbach's Alpha method is used to measure disappointment by showing that the questionnaire can be maintained and consistent, with the assumption that the questionnaire is said to be reliable if the Cronbach's Alpha value is more than the r table value. Based on the results of the validity test related to accounting students' understanding of accounting for business courses, it was explained that the questionnaire instruments related to assets, liabilities, and equity proved valid because they had a significant value on a validity test of less than 0.05, while the question instruments related to liabilities were not reliable.
HUBUNGAN PELAKSANAAN PENDIDIKAN DAN PELATIHAN TERHADAP PRODUKTIVITAS KERJA PADA PT. BIOVITAL VICTORIA INDONESIA
Authors: Imhar  , Diki Permana
Published: December 2023

Pada setiap perusahaan baik Badan Usaha Milik Negara maupun perusahaan swasta senantiasa membutuhkan beberapa faktor penunjang agar perusahaannya dapat beroperasi dan berkembang serta bersaing dengan perusahaan lain. Salah satu faktor penunjang yang sering disebut dengan sumber daya manusia atau karyawan. Karyawan merupakan aset atau modal utama dari suatu perusahaan karena mereka selalu berperan aktif dan menentukan berbagai kegiatan perusahaan dalam usaha pencapaian tujuan perusahaan.

Pada era globalisasi saat ini setiap perusahaan akan selalu dituntut untuk dapat meningkatkan mutu serta produktivitas karyawannya.

Untuk itu diperlukan suatu pelaksanaan program training yang diadakan oleh perusahaan dengan maksud dapat membentuk sumber daya manusia yang memiliki kemampuan untuk bekerja lebih efektif dan efisien serta mampu mengikuti perkembangan dan tuntutan teknologi.

 

Pada penulisan ini, penulis memilih masalah mengenai Hubungan Pelaksanaan Program Pendidikan dan Latihan Terhadap Produktivitas Kerja PT. Biovital Victoria Indonesia.
Analysis of Delay Handling on Sriwijaya Air Airlines at Pontianak Supadio International Airport. Essay. Diploma IV Study Program Air Transport Management Yogyakarta Aerospace Technology College.
Authors: Zhucy Ruhil Utari  , Awan S.SiT.Pnb.,M.M
Published: December 2023

The world of aviation is currently experiencing a fairly rapid development with the large number of requests for passengers to travel for vacation or business purposes. With this request, Sriwijaya Air always provides the best service, including handling delays / delays 1) To find out what obstacles are faced by Sriwijaya Air Airlines in dealing with passengers who experience flight delays (delay) at Pontianak Supadio International Airport 2) To knowing how to handle passengers who experience flight delays on Sriwijaya Air at Supadio Pontianak International Airport. 3) To find out how Sriwijaya Air is responsible for passengers who experience flight delays that occur on Sriwijaya Air Airlines at Supadio Pontianak International Airport.

 The research method used in this study is a qualitative method with data collection methods carried out by direct observation, interviews and documentation. Observations were made at Pontianak Supadio International Airport in September. Meanwhile, direct interviews were conducted with Sriwijaya Air airline officers at Supadio Pontianak International Airport.

 The results of this study indicate that 1) that Sriwijaya Air airline officers are still experiencing problems, both problems when coordinating between divisions and obstacles in dealing with passengers during delays, 2) In this case Sriwijaya Air airline follows the procedures in handling it. Prior to providing compensation to passengers, Sriwijaya Air also provided information/announcements manually or through the AOCC, served passengers with a friendly and smiling face, and provided compensation in accordance with flight delays, 3) Sriwijaya Air airline is responsible for the airline a number of compensations. the loss stipulated by the applicable laws and regulations for the loss suffered by the passenger, but it is still possible for the passenger to obtain greater compensation by proving that the airline made a deliberate mistake.
The Influence of Reward and Punishment on Employee Performance at Komodo Labuan Bajo Airport.
Authors: Maria Komang Devi Bengan Demon  , Arif Fakhrudin
Published: December 2023

Komodo Labuan Bajo Airport is one of the airports located in East Nusa Tenggara. In addition to the importance of airport development, human resources are also one of the assets that the company pays close attention to. Human resources are a supporting factor for the success of a business sector. Because employees are a very important asset for airport provider companies, companies must pay attention to the obligations that employees deserve, namely rewards and punishments as an effort to be able to create optimal and satisfying employee performance.

This research was conducted to find out whether there is an effect of reward and punishment on the performance of Komodo Labuan Bajo airport employees. This research was processed using quantitative research methods, with a research instrument, namely a questionnaire.

The results of the study show that: 1) Reward has a partial effect on the performance of Komodo Labuan Bajo airport employees. 2) Punishment has a partial effect on the performance of Komodo Labuan Bajo airport employees. 3) Reward and punishment have a simultaneous effect on the performance of Komodo Labuan Bajo airport employees. 4) Rewards have a more dominant effect on the performance of Komodo Labuan Bajo airport employees.
Pengaruh Return On Asset, Earning Per Share Dan Net Profit Margin Terhadap Harga Saham
Authors: Ali Riza Fahlevi  , Teni Eriyanti  , Nanda Annisa Putri  , Juwita Nur Hassanah  , Lidiya Aprilia
Published: December 2023

This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.