bluuebunny/crossref_metadata_2025 huggingface dataset:
Determining the Best Work Behaviour of the Laboratory Head Using The Technique For Order Of Preference By Similarity To The Ideal Solution
Authors: Rustina Evada , Nakuloadi Hening , Widodo Teguh , Wening Nur , Rianto Rianto
Published: August 2024

Vocational education is in high demand because it prepares students to be job-ready. In learning, it is more about work practices, internships, and in the laboratory than theory in class. Therefore, the existence of laboratories is essential in vocational schools. The research was conducted at the maritime school of SMK Putera Samodra, Yogyakarta, Indonesia, using the quantitative approach of the TOPSIS method to determine the best work behaviour performance from the head of the laboratory. Work behaviour assessment criteria include service orientation, integrity, commitment, discipline, and cooperation. According to the assessment results by the principal and 31 colleagues, the best work behaviour is that of the head of the merchant ship engineering laboratory. Overall, the best work behaviour analysis results can have a positive impact, such as recognition, improved leadership practices, and enhanced performance in all laboratories in vocational schools. Other potential implications of work behaviour research results for schools can be developing leadership with the best strategies, identifying areas for improvement, allocating more resources to laboratories, and the positive effects of leadership qualities on vocational schools.
The Effect Of Audit Committee Characteristics On Earnings Management: A Case Study Of Non-Financial Bumn Companies In Indonesia For The Period 2018-2022
Authors: Amanda Vania , Gustiawaty Fajar , Susilowati Retno Yuni Nur , Widiyanti Ade
Published: August 2024

This study aims to further investigate the effect of audit committee characteristics on earnings management practices, as measured by earnings management, in non-financial state-owned companies. This research uses quantitative methodology and data sources are obtained from secondary data. This analysis technique uses multiple regression analysis techniques, classical assumption tests and hypothesis testing, the data observations used in this study were 55. The findings of this study indicate the results of the study that audit committee activity has no significant effect on earnings management so that H1 is not supported, the audit committee size variable shows the results of a significant negative effect on earnings management so that H2 is supported, In line with H1, audit committee competence has no significant effect on earnings management so that H3 is not supported.
The Influence Of Servant Leadership On Work Engagement : Role Of Meaningfulness Of Work, Job Crafting, And Person-Job Fit As Mediators In NPO
Authors: Nurmalitasaria Safira , Puspitarini Elok Savitri
Published: August 2024

Improving work engagement holds paramount importance for organizations striving to meet objectives, particularly in Indonesia where enhancing employee efficiency is a primary concern. Rooted in the Conservation of Resources and Social Exchange Theory, proactive engagement significantly enhances organizational productivity. This research aims to explore whether the meaningfulness of work, job crafting, and person-job fit, acting as mediators, can intervene in the relationship between servant leadership as independent variables, and work engagement as the dependent variable. Empirical data are being collected through the distribution of questionnaires to 250 members in one of NPO in Semarang. Structural Equation Modeling via SMART PLS 3.0 is facilitating data analysis and hypothesis testing. The findings show that servant leadership and job crafting significantly enhance the meaningfulness of work and work engagement. Positive correlations exist between servant leadership, job crafting, person-job fit, and work engagement. The study underscores the meaningfulness of work, job crafting, and person-job fit as crucial influencers of work engagement, acting as mediators in the relationship between servant leadership and work engagement. The outcomes of this research offer practical insights for academics and professionals in human resource management and non-profit organizational development in Indonesia. They underscore the importance of reinforcing determinants or antecedents of servant leadership within organizational frameworks to bolster work engagement and fulfill organizational responsibilities
The Influence Of Career Growth And Perceived Organizational Support On Turnover Intention: The Role Of Organizational Commitment Among Indonesian Millennial Employees
Authors: Zahirah Nabila Ghina , Satrya Aryana
Published: August 2024

The Millennial generation, which dominates the world’s current population, can be both an opportunity and a challenge due to its characteristic of being unable to stay in a company for a long period of time like previous generations. This research aims to measure the influence of career growth and perceived organizational support on turnover intention among millennial employees, mediated by organizational commitment. Empirical data were collected from 316 respondents using an online survey assessed through a 7-point Likert scale. The respondents are millennial employees (born between 1980 and 1996) in Indonesia who are currently working in a company with a minimum tenure of 2 years. The data were analyzed using Structural Equation Modeling (SEM) with Lisrel 8.8 software. The results show that career growth and perceived organizational support can increase commitment and reduce employees' intention to leave. It was additionally discovered that organizational commitment significantly serves as a mediating factor in the relationship between career growth and perceived organizational support regarding turnover intention
The Influence Of Transformational Leadership, Job Satisfaction And Flexible Working Arrangement On Turnover Intention In X Life Insurance Company In Indonesia
Authors: Marinda Vina S , Anggapradja Indra T
Published: August 2024

This research aims to find out how transformational leadership, job satisfaction and flexible working arrangements influence turnover intention at Life Insurance Company X in Indonesia. This research uses quantitative research methods and explanatory research, involving 100 employees as samples who are marketing agents at Life Insurance Company X in Indonesia. This research uses a purposive sampling technique. In collecting data, this research used questionnaire distribution. The results of this research show that transformational leadership, job satisfaction and flexible working arrangements have a significant effect on Turnover Intention at X Life Insurance Company in Indonesia. transformational leadership, job satisfaction and flexible working arrangements have a proportion of influence on Turnover Intention of 94.8% while the remaining 5.2% is influenced by other variables that are not in the research model. To reduce turnover intention, transformational leadership, job satisfaction and flexible working arrangements need to be managed and realized well
The Job Specification As A Moderating Variable On The Effect Of Job Description Variables On Employee Performance
Authors: Titin Titin , Sirait Evi , Kalalo Rieneke Ryke , Mulyadi Mulyadi , Samsuddin Harun
Published: August 2024

This research is quantitative research with an explanatory approach, namely research that uses a number of previous studies that the researcher mentioned above and of course is related to the main object in this research, namely Job Description, Job Specification and Employee Performance as the main reference. The data that researchers used in this research is primary data that researchers obtained directly from 500 Indomaret employees throughout Indonesia using the method of distributing data through an online questionnaire instrument. The questionnaire that the researcher distributed contained 5 items stating strongly agree, agree, normal/average, disagree, and strongly disagree from 18 question items which the researcher would validate first. The data mentioned by the researcher above was analyzed using the smart PLS 4.0 analysis tool
Analysis Of The Effect Of Using Technology In Agricultural Cooperatives On Consumer Behavior: Case Study Of The Koperasi Konsumen Tani Sejahtera Bersama Batam (KTSBB)
Authors: Noor Mualam
Published: August 2024

The purpose of this research is to measure of Indonesia's GDP, Exchange Rate and Inflation Rate, on Indonesian exports to Australia for 22 years from 20 00 to 202 2. The data used are secondary data obtained from, World Bank, Bank of Indonesia, BPS and Ministry of Trade. This research uses secondary data with time series data used Multiple Linear regression. The results of this research show that Indonesia's GDP, Inflation Rate, has a positive and significant influence on Indonesian exports to Australia, while Exchange Rate has a (Kalaycıoğlu & Keskin, 2019)negative and significant Indonesian export to Australia.
Peningkatan Kemampuan Berbahasa Inggris Bagi Anak-Anak Didesa Pekik Nyaring
Authors: Eza Dwi Putra Muhammad Chafri , Rullyanti Merry , Putra Dhanu Ario , Sumantri Ajis
Published: August 2024

Desa Pekik Nyaring adalah merupakan suatu daerah yang terletak di wilayah  Kecamatan Pondok Kelapa Kabupaten Bengkulu Tengah, dimana konon ceritanya bagi orang yang pertama kali masuk ke daerah ini  terdengar suara teriakan  yang sangat nyaring dan terdengar dimana-mana, tetapi orang yang berteriak itu tidak dikenal dan tidak nampak. Sehingga kejadian misterius yang dialami para pendahulu kami dijadikan nama suatu Wilayah yaitu Wilayah Pekik Nyaring Menurut keterangan dari beberapa orang sesepuh desa, bahwa cikal-bakal Desa Pekik Nyaring diawali pada tahun 1956 didatang Transmigrasi dari Pulau Jawa sebanyak 230 KK dan penempatannya menyebar di seluruh Desa Pekik Nyaring, sehingga Desa Pekik Nyaring menjadi 4 Blok karena penduduknya tersebar ke empat wilayah dan masing-masing wilyah dipimpin oleh seorang pemangku. Diwilayah yang baru inilan warga Transmigrasi membangun wilayahnya untuk menata kehidupannya, ternyata dalam perjalanan hidupnya banya sekali rintangan yang dialami baik dari dalam maupun dari luar sepertihalnya gangguan berupa binatang, alam dan lingkungan. Anak-anak didesa ini masih memilki kemampuan berbahasa inggris yang rendah, sehingga berdasarkan hasil observasi, perlu untuk dibina. Dan hasil dari kegiatan Kuliah Kerja Nyata didesa ini, mampu meningkatkan kemampuan berbahasa inggris terhadap anak-anak meski belum maksimal dikarenakan keterbatasan waktu.
Pendampingan Pasien Kanker Sistem Reproduksi Wanita Melalui Therapi Akupressure Sebagai Upaya Mengurangi Efek Kemotherapi Di Rumah Singgah Kanker Baiti Jannati Bengkulu
Authors: Metasari Des , Rahmawati Diyah Tepi , Sianipar Berlian Kando , Diniarti Fiya
Published: August 2024

Cancer of the reproductive system is the most common type of cancer suffered with the highest order of breast cancer after cervical cancer. Kemotherapi is one of the therapies undertaken by cancer patients including patients with reproductive system cancers including breast cancer and mammal cancer, this motherfire uses chemicals that can cause side effects in patients including headaches (myalgia), nausea and vomiting, alopecia etc. Acupressure is one type / way of health care that is done through pressing techniques on the surface of the body on acupuncture points using fingers, or other body parts, or blunt-tipped aids with health purposes. The acupressure method prioritizes promotive and preventive., Acupressure can also reduce pain in cancer patients as a result of motherhood, besides that it can also reduce nausea and vomiting. The purpose of this service is to find out that acupressure carried out on cervical cancer patients and breast cancer who undergo mothership can reduce side effects due to motherhood that is adopted. The method of this study was to acupressure patients who treated motherfire at the Biati Jannati halfway house as much as 15 pasein, The results of this study showed that there was a decrease in maternal side effects after acupressure for 1 month with decreased side effects in the form of pain, nausea and vomiting
Strategi Pemasaran Digital Dalam Meningkatkan Penjualan Pada Thrifting Panorama Kota Bengkulu
Authors: Andini Puja , Soleh Ahmad , Irawan Yudi , Sudarsono Aji , Ertanto Dodi
Published: August 2024

This research aims to explore digital marketing strategies that can be implemented to increase sales at the thrifting shop in Panorama, Bengkulu City. By utilizing social media and e-commerce platforms, it is hoped that thrifting business actors can increase market reach and income. The research methods used were surveys and interviews with Ms. Elytha as a thrifting business actor as well as analysis of sales data before and after implementing digital strategies. The research results show that effective use of social media and e-commerce can increase sales by up to 30%. The conclusion of this research is that digital marketing strategies have great potential to be implemented in thrifting businesses in Bengkulu. The challenge faced is tight competition between business actors who use the same digital marketing strategy.
Sosialisasi Produksi Pada Usaha Gula Merah (Aren)
Authors: Patrisia Eka Salsa , Putra Iswidana Utama , Putri Lydia Gustina , Herlina Yeni , Irwanto Tito
Published: August 2024

This research aims to identify and socialize production strategies in palm sugar businesses to increase efficiency and productivity. Socialization of this strategy was carried out involving palm sugar farmers, craftsmen and related stakeholders. The methods used include field observations, in-depth interviews, and evaluation. The research results show that by implementing more modern and efficient production techniques, as well as optimal use of resources, palm sugar businesses can improve product quality and production capacity. Apart from that, ongoing education and training on production and marketing management also supports the sustainability of this business. The conclusion of this research is that the socialization of appropriate production strategies can have a positive impact on increasing the competitiveness and welfare of palm sugar business actors.
Edukasi Ibu Hamil Dan Konseling Tentang Tanda Bahaya Ibu Hamil Dengan Kecemasan Di Wilayah Kerja Puskesmas Sawah Lebar Kota Bengkulu
Authors: Sulastri Mepi , Ayudiah Febra , Putri Yesi
Published: August 2024

Puskesmas Sawah lebar is one of the health centers in Bengkulu City which is located at Jalan bukit barisan No. 2, sawah lebar, ratu agung sub-district, Bengkulu City, covering 3 villages. Based on data from the Bengkulu City Health Office in 2016 who experienced symptoms of depression and anxiety 2.3% of 8,760 pregnant women while in 2018 there was an increase in those experiencing symptoms of depression and anxiety to 2.8% of 7,524 pregnant women (Bengkulu City Health Office, 2020). So that the purpose of the purpose of this activity is as a form of anticipation of health workers to improve the health of pregnant women in order to reduce the number of complications in pregnant women. The results of education obtained from 15 pregnant women before being given education, the results of knowledge are 13% of pregnant women have sufficient knowledge and 87% have insufficient knowledge about pregnant women's anxiety about danger signs in pregnancy. After education and assistance, 85% of pregnant women's knowledge became good and 15% were sufficient.  This activity was enthusiastically received by the community in the working area of the puskesmas sawah lebar city of Bengkulu and it is hoped that later the sawah lebar puskesmas can assist and continue to educate pregnant women so that complications and anxiety of pregnant women can be prevented.
Pemanfaatan Kecerdasan Buatan Dalam Era Digitalisasi Untuk Mendukung Kompetensi Siswa
Authors: Mona Prahasti , Kalsum Toibah Umi , Sallaby Achmad Fikri , Asyhari Ahmad , Dewantara Dewantara
Published: August 2024

Increasing the competency of Vocational High School students must continue to be improved through various strategies as an effort to prepare themselves to be able to compete in the world of work and industry. The aim of implementing this Community Service is to introduce the development of information technology through artificial intelligence in the era of digitalization in an effort to support student competence. The use of artificial intelligence through activities to introduce various artificial intelligence software or technologies is carried out through face-to-face methods which are carried out at SMKN 3 Bengkulu City. The strategy in community service activities is implemented through presentations and presentations involving resource persons by lecturers with assistance provided by students. Furthermore, in addition to presenting the material in the form of a presentation, an interactive dialogue was held with the participants regarding the material presented. Based on the results of implementing Community Service (PKM) activities, it can be concluded that students understand the use of artificial intelligence in supporting student competencies. Furthermore, during the implementation there was interactive interaction through questions from students regarding the development of artificial intelligence technology. This also shows that artificial intelligence in the digitalization era can support the competence of vocational high school students.
Upaya Pencegahan Dan Pengendalian Hipertensi Melalui Penyuluhan Kesehatan Dan Kegiatan Senam Hipertensi Pada Lansia Didusun Ll Desa Pekik Nyaring,Kab Bengkulu Tengah
Authors: Nurfadilah Siski , Lestari Susi , Khairunisa Miska , Wulandari Wulandari , Surahman Feri
Published: August 2024

Hypertension is an increase in blood pressure in the arteries. Where Hyper means excessive, and Tensi means pressure/tension, so hypertension is a disorder of the blood circulation system which causes an increase in blood pressure above normal values (Musakkar & Djafar, 2021). The method in this research uses lecture and question and answer methods. The results and discussion show that before and after the counseling there was an increase in good knowledge from 23% to 69%, while for the lack of criteria there was a change from 74% to 31%. Conclusions and suggestions Can provide knowledge about hypertension and carry out hypertension exercise activities for the elderly.
Comparative Analysis of Cash Receipts Accounting Systems at South Bengkulu's Aldi Cell Counter
Authors: Aresman Ronaldi , Anggriani Ida , Noviantoro Rinto
Published: August 2024

A trading company is a company whose main activity is selling merchandise directly to consumers. The system for selling merchandise must have a good recording system, namely the company's internal control system can oversee all these activities. The internal control system is a tool to oversee every activity carried out by the company to protect the company's assets. The purpose of this study was to determine the cash receipts accounting system at the South Bengkulu Aldi Cell Counter. The analytical method in this study uses comparative analysis. The results of the study show that cash receipts from cash sales at the Aldi Cell Counter in South Bengkulu, seen from the related functions, are in accordance with the theory put forward by Mulyadi. Where conformity is found in the sales function, cash function and bookkeeping function. Meanwhile, there is a discrepancy in the delivery function, because all purchase transactions are carried out on-site (offline). There is a discrepancy in the accounting records used in cash receipts from cash sales because they only use simple bookkeeping records. In the documents used in cash receipts from cash sales, conformity is found in the documents used and the recap of the cost of goods sold in the form of recording the bookkeeping of goods. Meanwhile, there is a discrepancy in the proof of bank deposit, because the proceeds from the sale of goods were not deposited into the bank, but were used to purchase more goods. The calculations made by Tempe Silvia did not take into account factory overhead costs.
The Influence Of Education And Leadership Levels On The Performance Of Village Officials In The Karangnunggal Sub-District
Authors: Fuji Umahatul Mahira  , Kusuma Agdhi Rahwana  , Ai Kusmiati Asyiah
Published: August 2024

The purpose of this study is to determine the influence of education and leadership levels on the performance of village officials in the Karangnunggal District Area. The research method used is a causal associative method of quantitative approach to 50 respondents who are village officials, namely Cidadap Village, Kujang Village, Sarimukti Village, Cikapinis Village. The types of data used are primary and secondary. The technical data analysis used is multiple linear regression analysis. The results of this test prove that the level of education and leadership has a significant effect both partially and simultaneously on the performance of village officials in the Karangnunggal District Area.
Analysis of Cash Receipts Accounting Information Systems in Improving The Internal Control System PT. Cipt Niaga Semesta Pelabuan Ratu
Authors: Gunawan Debi , Sofiani Venita , Himawan Irfan Sophan
Published: August 2024

Every product sales transaction has something called cash receipts for the company. Company management must be able to manage every transaction to avoid fraud or mistakes that can be intentional or unintentional. The type of research used by the author is descriptive qualitative method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The accounting information system for cash receipts at PT Cipta Niaga Semesta Pelabuhan Ratu has been satisfactory in improving the company's internal control. However, companies need to pay attention to internal controls related to the structure that separates the performance of duties and functions of employees, as well as adding human resources in several parts to avoid a decrease in employee performance which can harm the company.
The Influence of Budget Planning and Budget Evaluation on Performance Accountability in the Disporapar of Sukabumi City
Authors: Ramdani Ilham , Alamsyah Sakti , Nugroho Gatot Wahyu
Published: August 2024

This thesis research was carried out at the Sukabumi City Disporapar. The purpose of this writing is to determine the effect of budget planning and budget evaluation on performance accountability in the Sukabumi City Disporapar. The variables used are Budget Planning and Budget Evaluation as Independent Variables and Performance Accountability as Dependent Variables. The research method used is Quantitative with associative type. The scale of measurement used is the ordinal scale. The population used is the employees associated with the planning and finance section of the Sukabumi City Disporapar, with a purposive sampling technique. the number of samples is 40 employees. the types of data used are primary and secondary data. The data collected was analyzed using validity and reliability tests, data quality tests, classic assumption tests, hypothesis testing, namely the t test, F test and the coefficient of determination test. The results showed that in the independent variable validity test, 14 statements were declared valid, and the dependent variable contained 6 valid statements. the results of the reliability test show that the independent and dependent variable instruments are reliable. the results of testing the hypothesis show that budget planning and budget evaluation have a significant positive effect on performance accountability. and the results of the test of the coefficient of determination of the budget planning and budget evaluation variables are able to explain the performance accountability variable. The results showed that of the budget planning and budget evaluation had a significant positive impact on performance accountability at the Sukabumi City Disporapar. based on the results of the calculation of the coefficient of determination, it is obtained that the magnitude of the impact of budget planning and budget evaluation on performance accountability is 72.2%. while the remaining 27.8% is influenced by other factors not examined.
The Influence Of Price Perceptions and Promotional Strategies In Social Media On The Decision To Use Asa Photography Ser vices In The City Of Tasikmalaya (Survey On Consumers Of Asa Photography Photo Services In The City Of Tasikmalaya)
Authors: Putri Amelia , Pauzy Depy  Muhamad , Karmila Mila
Published: August 2024

The purpose of this study is to determine the effect of price perception and promotional strategies on social media on the decision to use ASA photography services in Tasikmalaya City. The research method used is a quantitative method with a survey approach to 100 respondents who are consumers of ASA Photography. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that price perceptions and promotion strategies on social media have a significant effect both partially and simultaneously on the consumer's decision to use ASA photography in the city of Tasikmalaya.
Accountability For Financial Management Based On Isak 35 On The Financial Reports Of Non-Profit Organizations For Prosperity (Case Study At The Taqwa Muhammadiyah Mosque Kp. Dadap City Of Medan)
Authors: Rezeki Sri , Harmain Hendra , Tambunan Khairina
Published: August 2024

This study aims to determine the problem of recording the financial statements of the Taqwa Muhammadiyah Mosque which are still simple and not in accordance with the applicable Financial Accounting Standards Interpretation, namely ISAK 35. The purpose of this research is to examine the prosperity of the mosque and aims to find out how ISAK 35 is implemented at the Taqwa Mosque. Muhammad Kp. City of Medan. The type of research that the authors use is field research with qualitative methods. The technique used is in the form of documentation and interview techniques, namely the data contained in the financial reports of the Taqwa Muhammadiyah Mosque for the period of January 2023 which were compiled by the management of the Taqwa Muhammadiyah mosque. The results of the research show that the recording of financial reports carried out by the Taqwa Muhammadiyah Mosque has 5 components, namely a report on financial position of Rp. 22,178,500 while the comprehensive income report is Rp. 3,786,000, Report on changes in net assets of Rp. 22,178,500, the cash flow statement amounted to Rp. 22,178,500, and notes to the financial statements. And the mosque has been said to be prosperous because apart from the infaq box, the mosque's income is also in the distribution of building rent.
Analysis of Accountability and Transparency in Management of the Village Revenue and Expenditure Budget (APBDes) in Pakkat Hauagong Village, Humbang Hasundutan District
Authors: Simamora Wardah T. , Dalimunthe Ahmad Amin , Daulay Aqwa Naser
Published: August 2024

This study focuses on APBDes because they have a significant impact on development in the Village, with the potential to improve public services, community participation, and welfare, but there are general problems in managing village budgets related to lack of accountability and transparency and not complying with the existing provisions of the village head, which causes community protests and the need for increased oversight and control. This study aims to analyze the implementation of the management of the Village Revenue and Expenditure Budget (APBDes) in Pakkat Hauagong Village in fulfilling the principles of accountability and transparency in accordance with Permendagri No 20 of 2018. This research uses qualitative research methods by collecting data through observation, documentation and interviews. The analytical tool used is the indicators for each stage of APBDes management based on Permendagri No 20 of 2018. The results of the study show that Accountability and Transparency in APBDes Management in Pakkat Hauagong Village are in accordance with Permendagri No. 20 of 2018, it was found that the implementation of Accountability was in accordance with a percentage rate of 93% in the planning, administration, reporting and accountability stages, although there was one aspect in the implementation stage that was not fully in accordance with the provisions. Meanwhile, the implementation of Transparency is quite in accordance with the percentage level of 67%, although there are still improvements, especially related to the completeness of the information conveyed through bulletin boards and written reports.
Analysis Of Implementation Of Psak 112 Concerning Wakaf Accounting At Nazhir Center For Productive Waqf Development Mui, North Sumatra
Authors: Damayanti Alfina , Sugianto  , Atika
Published: August 2024

This research is a qualitative research that aims to answer questions about how PSAK 112 is implemented at the MUI North Sumatra Productive Waqf Development Center and what are the obstacles faced by PSAK 112 at the MUI North Sumatra Productive Waqf Development Center Nazhir. The method used is descriptive qualitative research method. Data collection is done by interview, observation, and documentation. The data collection involved supervisors and treasurer of the North Sumatra MUI Productive Waqf Development Center. The results of the research obtained are that Nazhir Center for Productive Waqf Development MUI North Sumatra has implemented financial reports in accordance with PSAK 112 on recognition, measurement, presentation which includes a statement of financial position, a report on detailed assets, and a statement of cash flows. However, the notes to the financial statements are not fully in accordance with PSAK 112 because there is no written explanation regarding the nadir accounting policies applied by the Productive Waqf Development Center as well as information regarding nadir which is explained narratively in the financial statements. The MUI North Sumatra Productive Waqf Development Center is a social institution that relies on trust in the community. That way, it is expected that the nadir can include information about the nadir which is explained in a narrative manner by completing financial reports in accordance with PSAK 112.
Analysis of the Application of SAK EMKM in Small and Medium Enterprises Panglong Karya Pribumi Aek Kuasan District, Asahan Regency
Authors: Syahputra Dimas , Nurbaiti  , Syafina Laylan
Published: August 2024

The purpose of this study was to analyze the suitability of financial statements based on the application of accounting based on SAK EMKM to UKM Panglong Karya Pribumi Jln Besar Sengon Sari No 21 Dusun II, Aek Kuasan District, Asahan Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from UKM Panglong Karya Indigenous. The data collection technique in this study used observation, interview and documentation techniques and the analysis technique used was data reduction, data presentation and conclusion. Based on data analysis, the results of the study show that Panglong Karya Indigenous UKM have implemented accounting but the recording of financial reports is still done manually and is very simple and its application does not follow the provisions in SAK EMKM. The financial statements made by UKM Panglong Karya Pribumi are only in the form of a profit and loss statement, while there is no report on financial position and notes on financial statements. The obstacle that caused the Panglong Karya Indigenous UKM to not implement was that they did not know and understand the preparation of business financial reports based on Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).
Strategies To Increase Employee Morale Of PT. Bineatama Kayone Lestari
Authors: Suwarli Rifa Yulifah , Rahwana Kusuma Agdhi , Wibawa Gian Riksa
Published: August 2024

This research was conducted with the aim of determining the Effect of Occupational Safety and Health (K3) and Work Environment on Employee Work Spirit at PT. Bineatama Kayone Lestari. The method used in this study is a quantitative method using data obtained directly through questionnaires and distributed to 98 respondents who are employees of the polyester production department. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study, it can be seen that Occupational Safety and Health (K3) and Work Environment simultaneously have a significant effect on employee work spirit. Occupational Safety and Health (K3) partially has a significant effect on employee work spirit. The Work Environment partially has a significant effect on employee work spirit.
Analisis Implementasi Kurikulum Merdeka Pada Mata Pelajaran Ekonomi Di SMAN 1 Bengkulu
Authors: Rania Deanti Putri , Sazili Sazili , Zufiyardi Zufiyardi , Milla Hilyati , Ayuni Rossa
Published: August 2024

This research aims to find out: (1) planning for the independent curriculum in economics subjects at SMAN 1 Bengkulu (2) implementation of the independent curriculum for economics subjects at SMAN 1 Bengkulu (3) evaluation of the independent curriculum for economics subjects at SMAN 1 Bengkulu. This research was conducted at SMAN 1 Bengkulu using a qualitative descriptive research approach and type. Data was collected using interview, observation and documentation methods. The data analysis used in this research includes data collection, data reduction, data presentation and drawing conclusions. Checking the validity of the data using triangulation, namely source triangulation and technical triangulation. The results of research conducted at SMAN 1 Bengkulu are: (1) in planning learning, the teaching tools used by the teacher are appropriate and refer to the teaching tools provided by the Ministry of Education and Culture (2) the learning carried out by the teacher tries to refer to the learning principles in the independent and existing curriculum. at the developing stage with the consideration that the learning carried out is centered on students and the accuracy of the learning methods used (3) evaluation is carried out by referring to the assessment principles launched by the Ministry of Education and Culture.
Pengaruh Kualitas Produk Dan Word Of Mouth Terhadap Keputusan Pembelian Pada WIFT Indonesia (Survei Pada Konsumen Kemeja Wift Indonesia Tasikmalaya)
Authors: Yuniawati Yuniawati , Sutrisna Arga , Wibawa Gian Riksa
Published: August 2024

ABSTRACT
The aim of this research is to determine and analyze the influence of product quality and word of mouth on purchasing decisions among Wift Indonesia Tasikmalaya shirt consumers. The research method used in this research is a quantitative method with a descriptive approach, while the type of data used in this research is primary data. The object of this research is product quality, word of mouth and purchasing decisions among Wift Indonesia Tasikmalaya shirt consumers. The data analysis technique used is multiple linear analysis and hypothesis testing in the form of the F test and t test. The results of this test prove that product quality and word of mouth simultaneously have a significant influence on purchasing decisions for Wift Indonesia Tasikmalaya shirt consumers. Partially, product quality and word of mouth have a significant influence on purchasing decisions.
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas produk dan word of mouth terhadap keputusan pembelian pada konsumen kemeja Wift Indonesia Tasikmalaya. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif, sedangkan jenis data yang digunakan dalam penelitian ini adalah data primer. Objek penelitian ini adalah adalah kualitas produk, word of mouth dan keputusan pembelian pada konsumen kemeja Wift Indonesia tasikmalaya. Teknis analisis data yang digunakan adalah analisis linier bergandadan uji hipotesis berupa uji F dan uji t. Hasil pengujian ini membuktikan bahwa kualitas produk dan word of mouth  secara simultan berpengaruh signifikan terhadap keputusan pembelian pada konsumen kemeja Wift Indonesia Tasikmalaya. Secara parsial kualitas produk dan word of mouth berpengaruh signifikan terhadap keputusan pembelian.
Pengaruh Literasi Keuangan, Self Control dan Inklusi Keuangan Terhadap Perilaku Menabung (Survei Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Perjuangan Tasikmalaya)
Authors: Nuraeni Rima , Yusnita Rita Tri , Oktaviani Nita Fauziah
Published: August 2024

The aim of this research is to understand the influence of financial literacy, self-control and financial inclusion on saving behavior (survey of students at the Faculty of Economics and Business, Universitas Perjuangan Tasikmalaya). This research uses a quantitative causality method with a survey approach. The population taken in this research were students from the Faculty of Economics and Business, Universitas Perjuangan Tasikmalaya who were still active in 2023-2024. With a research sample of 100 respondents. The technique for determining the sample in this research uses nonprobability sampling, precisely using incidental sampling techniques. The data obtained in this research are primary data and secondary data. The analytical tool used in this research is multiple regression using SPSS Version 25. Based on the results of the F test, it shows that financial literacy, self-control and financial inclusion simultaneously have a significant effect on saving behavior. Based on the results of the T test, it shows that financial literacy and self-control partially have a significant effect on saving behavior. Meanwhile, partial financial inclusion has no significant effect on saving behavior.
Pengaruh Green Marketing Mix Terhadap Keputusan Pembelian AMDK Le Minerale (Survei pada konsumen Air Mineral Dalam Kemasan Le Minerale di Tasikmalaya)
Authors: Fadilah Siti Ainun , . Askolani , Wibawa Gian Riksa
Published: August 2024

This study aims to determine the simultaneous and partial effects of Green Product, Green Price, Green Place, and Green Promotion variables on Purchasing Decisions. The research method used is a quantitative method with a survey approach to 100 respondents who are consumers of Le Minerale Bottled Mineral Water in Tasikmalaya. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis with the help of SPSS 23. The results of this test prove that Green Product, Green Price, Green Place, and Green Promotion simultaneously have a significant effect on purchasing decisions. Green Product partially has no effect on purchasing decisions. Green Price partially has a significant effect on purchasing decisions. Green Place partially has a significant effect on purchasing decisions. Green Promotion partially has a significant effect on purchasing decisions.
Pengembangan Perajangan Sampah Organik di Rumah Kompos Untuk Menjaga Lingkungan Secara Berkelanjutan
Authors: Anggono Willyanto , Suprianto Fandi Dwiputra , Tanoto Yopi Yusuf , Hernando Ivan Christian
Published: August 2024

Produksi pupuk organik dari rumah kompos yang berada di RT-4/RW-5 kelurahan Siwalankerto, kecamatan Wonocolo, kota Surabaya masih perlu untuk ditingkatkan, baik dari sisi bahan baku yang diperoleh dari limbah sayuran warga sedangkan proses pencacahan bahan organik dilakukan secara manual dan perharinya hanya berkisar 10 kg. Hal ini tentu saja tidak sebanding dengan sampah organik yang dihasilkan oleh warga di RT tersebut. Sampah organik yang dihasilkan oleh warga dapat mencapai 75 kg-100 kg perharinya. Dari permasalahan tersebut didesain sebuah alat pencacah sampah organik, untuk meningkatkan kapasitas dari hasil cacahan sampah organik setiap harinya yang merupakan bahan baku dari pupuk kompos. Disamping itu, dari jumlah cacahan yang meningkat ini diharapkan dapat meningkatkan juga produksi pupuk kompos. Langkah awal dari kegiatan pengabdian masyarakat ini dilakukan dengan mengunjungi rumah kompos. Setelah meilihat permasalahan yang ada, selanjutnya dilakukanlah proses desain dari alat perajang sampah otomatis ini. Mesin perajang sampah organik yang telah dibuat dan diuji ini selanjutnya diujicobakan di rumah kompos. Setelah prses ujicoba selesai maka selanjutnya adalah serah terima alat. Alat ini mampu untuk mencacah sampah organik yang dihasilkan oleh masyarakat dengan lebih efisien. Sampah organik warga yang mencapai 75 kg-100 kg perharinya dapat dicacah dengan baik.
Peningkatan Pendapatan Buruh Tani Perempuan Melalui Pelatihan Wisata Bisnis Berbasis Sumber Daya Lokal
Authors: Asnamawati Lina , Herawati Is Eka , Ekoresti Stefani Nawati , Nurmalia Ana , Yuliawati Yuliawati
Published: August 2024

Peningkatan pendapatan bagi buruh tani perempuan sangat diperlukan untuk mendukung kesejahteraan keluarganya. Taba Penanjung memiliki potensi kerajinan kulit lantung, kerajinan anyaman dan rotan, makanan-makanan khas Bengkulu, serta memanfaatkan tongkol jagung untuk hiasan yang banyak di desa tersebut. Diperlukan pendampingan untuk meningkatkan berbagai jenis kerajinan tangan dan makanan yang meuntuk menjadikan desa Taba Penanjung sebagai desa wisata bisnis, dimana pengunjung dapat berbelanja sekaligus belajar cara membuat kerajinan. Metode pegabdian ini menggunakan pendekatan pembelajaran partisipatif dengan pemberian materi dan pelaksanaan praktik. Beberapa kegiatan pelatihan yang dilakukan yaitu pembuatan makanan khas bengkulu, pembuatan anyaman bambu, kerajinan kulit jagung, kerajinan kulit lantung. Dengan dilaksanakan pelatihan kepada 30 orang buruh tani perempuan, mampu menambah pengetahun dan keterampilan mereka untuk meningkatkan pendapatan rumah tanggganya. Hasil dari kegiatan pengabdian ini yakni meningkatnya pemahaman dan kemampuan buruh tani perempuan dalam meningkatkan pengetahuan dan keterampilannya dalam pembuatan makanan dan kerajinan tangan. Kedepannya diharapkan ada kegiatan lain untuk membantu para buruh tani perempuan untuk memasarkan secara lebih profesional.
Sosialisasi Menanamkan Perilaku Gemar Menabung Guna Mengurangi Perilaku Konsumtif Sejak Usia Dini
Authors: Dewi Nita Komala , Nursyamsi Sari Endah , Siregar Nasaruddin
Published: August 2024

Tujuan dari kegiatan abdimas untuk memberikan pemahaman mengenai pentingnya gemar menabung pada usia dini dan untuk meningkatkan pemahaman mengenai pentingnya menabung guna mengurangi perilaku konsumtif. Kegiatan didasari oleh adanya temuan masalah pada mitra abdimas yakni kurangnya pemahaman apa itu menabung dan masih minimnya kesadaran untuk menabung pada anak-anak. Untuk itu, tim abdimas dosen dan mahasiswa Universitas Bhayangkara Jakarta Raya melakukan kegiatan abdimas sebagai salah satu bentuk Tri Dharma Perguruan Tinggi memberikan solusi yakni sosialisasi mengenai menanamkan perilaku gemar menabung guna mengurangi perilaku konsumtif sejak usia dini yang diadakan di Sekolah Taman Kanak – Kanak Yayasan Inspira Muda Cendekia Desa Sukamekar, kab. Bekasi. Adapun peserta dari kegiatan ini yakni orang tua siswa sebanyak 20 orang. Metode pelaksanaan kegiatan yakni sosialisasi di Sekolah Taman Kanak - Kanak Yayasan Inspira Muda Cendekia di desa Sukamekar, kab. Bekasi pada hari rabu dan kamis, 13 dan 14 Februari 2024 yang dilaksanakan secara tatap muka. Adapun hasil dari kegiatan abdimas yakni peserta mulai memahami mengenai arti dan manfaat menabung sejak dini, dan mampu memotivasi untuk menguatkan kesadaran menabung pada anak guna mengurangi perilaku konsumtif.
Medidas Preventivas en el Embarazo para Disminuir la Incidencia de la Asfixia Perinatal
Authors: Palacios Torres Jonattan , Cardenas Vasquez Diana Carolina , Sarmiento Lombana Maria Valentina , Perez Victoria Laura Daniela , Ortega López Nancy Paola
Published: August 2024

La asfixia perinatal, caracterizada por la interrupción del flujo sanguíneo o del intercambio de gases hacia y desde el feto durante el periodo perinatal, representa una de las principales causas de morbimortalidad neonatal en todo el mundo, especialmente en países en desarrollo, y se asocia con complicaciones a largo plazo como retraso mental, daño neurológico irreversible, epilepsia y parálisis cerebral. Para abordar esta problemática, se llevó a cabo una revisión bibliográfica exhaustiva utilizando bases de datos como PubMed, SciELO, Medline y bibliotecas especializadas, centrada en publicaciones desde 2001 y en descriptores como asfixia perinatal, factores de riesgo, prevención, incidencia, fisiopatología y etiología. Los resultados indican que la monitorización del bienestar fetal mediante métodos biofísicos y bioquímicos, incluyendo pruebas como la monitorización estresante y no estresante, junto con el perfil biofísico fetal, es fundamental para prevenir desenlaces fatales.
Eficacia de la Estimulación del Nervio Vago sobre la Cervicalgia: Prueba Piloto
Authors: Díaz Cevallos Ana Cristina , Hermoza Ruiz Harold Hernando , Sanchéz Labraca Nuria , Sánchez Joya María Del Mar
Published: August 2024

Introducción: El X par craneal, es el nervio más largo y cubre la mayor superficie del cuerpo enviando fibras a las vísceras del cuello, tórax y abdomen. Es el efector neural más predominante del sistema nervioso parasimpático, ya que comprende el 75% de todas sus fibras nerviosas. Metodología: El presente estudio es una investigación cuantitativa cuasi-experimental, con un diseño de pretest- post-test inmediato valorado con algómetro, con un muestro no probabilístico por accesibilidad considerando las características de los participantes para el estudio. Los participantes fueron 102 personas con cervicalgia. Conclusiones: El trayecto del nervio vago es juntamente con la arteria carótida interna y a la vena yugular interna formando con ellas el paquete vasculonervioso principal del cuello. Así, desciende por el cuello englobado en este paquete, posteromedial al músculo esternocleidomastoideo, su cercanía a la musculatura cervical permitirá que su electroestimulación mejore la sintomatología de la cervicalgia.
Inteligencia Artificial: Hacia un Nuevo Paradigma en Medicina
Authors: Alcocer Olaciregui Adalgisa , Llinás Burgos Pedro , Lara Barreto Gabriela , Morales-Beleño Camila , Ochoa Andrade Sergio
Published: August 2024

La inteligencia artificial (IA), es una disciplina y también un conjunto de capacidades cognoscitivas e intelectuales expresadas a través de sistemas informáticos para imitar la inteligencia humana en la realización de tareas y que tiene el potencial de mejorar conforme recibe más información. Actualmente abarca una gran variedad de campos y las ciencias de la salud no son ajenas a sus avances, que van desde apoyo diagnóstico hasta tratamiento y rehabilitación, con la posibilidad de mejorar la calidad de vida de la población. En el presente documento se revisan sus alcances y perspectivas, con información actualizada.