bluuebunny/crossref_metadata_2025 huggingface dataset:
Kelompok Usaha Bersama dan Perekonomian Masyarakat Dalam Pandangan Hukum Ekonomi Syariah
Authors: Agung Hermantono
Published: August 2024

The quality of Human Resources (HR) was something that was repeatedly emphasized by the president at the beginning of his second term. Strong and competitive Human Resources (HR) are the key to investment and an economy that continues to increase, the government in this case is fully concentrating on developing Human Resources (HR) (Interview with President Joko Widodo, quoted from BBC news Indonesia on 13 February 2020). Minister of Finance Sri Mulyani Indrawati said that the quality of human resources (HR) in the fields of sharia economics and finance needs to be improved, especially through the field of education. Currently there are 40,000 human resources (HR) in Indonesia who have competence in the field of sharia economics to work in this industry every year.
Analisis Pusat Pertumbuhan Ekonomi Pada Tingkat Kabupaten/Kota Di Provinsi Nusa Tenggara Timur
Authors: Maria Lidwina Meo  , Fransina W. Ballo  , Maria I. H. Tiwu
Published: August 2024

This study aims to analyze the center of economic growth at the district / city level in NTT Province. The method used is statistical description with a qualitative approach. The focus of this research is to observe and find out the mainstay economic sector of each Regency / City in East Nusa Tenggara Province which can also determine the economic position of each Regency / City, using data collection techniques obtained from various sources in the form of books, journals, websites as well as the results of publications of institutions or government agencies such as the Statistical Agency (BPS) by taking data related to the problem studied, Analyzed using LQ analysis methods and klassen typology analysis. The results of the study using LQ (Location Quention) Analysis analysis show that each base sector in each Regency/ City in East Nusa Tenggara Province has 15 economic sector bases, and Based on the results of klassen typology analysis in 20 Regencies and 1 City in East Nusa Tenggara Province in 2019-2023 it was found that there are 18 districts/cities in East Nusa Tenggara Province in quadrant I (Fast forward and fast growing regions), 2 districts/cities in quadrant II (Developed But Depressed Regions), and 1 district/city in quadrant III (Fast Developing Regions).
Membangun Kepercayaan Masyarakat Terhadap Bank Syariah: Sebuah Tinjauan Literatur Tentang Strategi dan Tantangan
Authors: Frandika Situmorang  , Eza Syahbana  , Jeane Alisya  , Hasyim Hasyim
Published: August 2024

In the era of globalization and modern economic development, the Islamic banking industry has become one of the fastest growing sectors in Indonesia. Nevertheless, there are still challenges in building public trust in the Islamic banking system. This article aims to review the literature related to strategies and challenges in building public trust in Islamic banks. Through a comprehensive literature review, this article explores the factors that influence public trust, such as sharia principles, transparency, and quality services. In addition, the article also analyses the challenges faced by Islamic banks, such as public perception, lack of understanding, and competition with conventional banks. By identifying existing strategies and challenges, this article provides valuable insights for the Islamic banking industry, academics, and policymakers in an effort to increase public trust and foster sustainable growth within the sector.
Perkembangan Bisnis Rumput Laut di Indonesia
Authors: Nur Hidayat  , Nurani Fissilmi Kaaffah  , Monica Juniarti Anjvita Situmorang  , Erikah Azzahrawani Subekti  , Denny Oktavina Radianto
Published: August 2024

his study examines the business development of seaweed in Indonesia during the period of 2019-2024 through a comprehensive literature review. Findings indicate substantial growth in the seaweed industry during this period, with promising increases in production and exports contributing significantly to the national economy. However, challenges such as production issues, global competition, and regulatory obstacles are also identified. Strategic measures are needed to optimize the potential of this industry, including improving production quality, market expansion, government collaboration, and human resource development. Close cooperation with relevant stakeholders, including the government and academic institutions, can strengthen the seaweed industry. Supportive policies, investment in research and development, and training programs to enhance workforce skills are key to overcoming the challenges faced by this sector. The findings of this study are expected to provide valuable insights for stakeholders in the seaweed industry and make a meaningful contribution to academic literature on this topic. With the right steps, the seaweed industry in Indonesia has the potential to continue growing sustainably and significantly benefit economic growth and societal welfare.
Pengaruh Tingkat Kemiskinan Dan Pengangguran Terhadap Indeks Pembangunan Manusia Di Provinsi Lampung
Authors: Anggy Dwi Safitri  , Elsa Putri Vrasetya  , Misfi Laili Rohmi
Published: August 2024

The Human Development Index (HDI) is the level of population welfare with indicators including, Education, Health and Income. This research aims to examine the influence of poverty and unemployment levels on the human development index in Lampung Province for 2014-2023. The research methods sourced from the Central Statistics Agency of Lampung Province with multiple regression analysis using Statistics Product for Service Solutions (SPSS) software. The results show that poverty has a significant effect on HDI while unemployment does not have a significant effect on HDI.
Penerapan Prinsip-Prinsip Etika Bisnis Islam pada Hotel Syariah Kota Jambi (Studi pada OYO 2899 Mardilia Bandara Syariah Kota Jambi)
Authors: Siti Aysah  , Ambok Pangiuk  , Atar Satria Fikri
Published: August 2024

In the current era of globalization, business development is occurring rapidly. The growth of various businesses is happening everywhere. The number of hotels currently available is increasing, both conventional and sharia, which is causing market competition to become increasingly fierce. Every consumer has a wide choice of products or services that they want to choose according to their individual wishes. Facilities and services are one of the factors that influence the quality of consideration of consumers or visitors in choosing hotel and lodging services. The aim of the research is to find out how the principles of Islamic Business Ethics are applied at Sharia Hotels in Jambi City, especially at OYO 2899 Ardilia Syariah Airport, Jambi City. The method used in this research is a data analysis method which refers to data collection techniques by means of observation, interviews and documentation. The research results show that facilities and services influence the application of Islamic business ethics principles in each Sharia Hotel.
Pengaruh Tata Kelola Perusahaan dan Corporate Social Responbility terhadap Tax Avoidance
Authors: Dita Jayanti
Published: August 2024

This research aims to examine the effect of corporate governance and corporate social responsibility on tax avoidance in IDX companies. The population in the research uses the property and real estate sector on the Indonesia Stock Exchange in 2020 - 2022. The results of this research indicate that corporate governance on independent commissioners, audit committees has an effect on tax avoidance. Meanwhile, corporate governance in institutional ownership has no effect on tax avoidance. And corporate social responsibility has an effect on tax avoidance.
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepuasan Konsumen dalam Mengonsumsi Kopi Bubuk Amabidiru di Kabupaten Kepulauan Yapen
Authors: Agoeng Karyanto  , Rosalyn Gracia  , Hana Kapanai
Published: August 2024

This researc aims to find out whether the price,brand image and product quality influence the level of consumer satisfaction. This type of research was chousen because the aim of this research is to identify factors that influence the level of consumer satisfaction in consuming Ambaidiru coffe in the regency Yapen Islands.The population in this study was a total of 80 consumers and 40 people were taken as sample. The data in this research was obtained through a questionnaire method given to respondents selected as research samples. The questionnaire is prepared based on research variables that had been identified. Based on the results of the F test,namely 20.660. Meanwhile,the significance value is 0.00, which is smaller than 0.05. It can be concluded that product qualiti price and brand image have a simultaneous influance on consumer satifaction.
Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Pada Perusahaan Manufaktur Terdaftar Pada Bursa Efek Indonesia
Authors: Tisa Aprillia  , Yulis Juncy Apriada  , Sindi Lorenza
Published: August 2024

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance
Analisis Tingkat Pendidikan dan Tingkat Partisipasi Angkatan Kerja pada Usia Muda terhadap Pengangguran dan Kemiskinan Melalui Upah Minimum Regional di Provinsi Kalimantan Tengah
Authors: Thymothy Segah A. R  , Alexandra Hukom
Published: August 2024

At the national and regional levels, sustainable strategies are needed to address complex and ongoing issues, including poverty, unemployment, and regional minimum wages. There are two factors that are the focus of this study: Provincial Minimum Wage in Central Kalimantan Province: 1) The Impact of Education Level on Poverty and Unemployment; and 2) The Impact of Early Labor Force Participation Rate on Poverty and Unemployment through the Regional Minimum Wage. Time series data from 2014 to 2023 is used as secondary data in this study. The type of data used is quantitative data. The data was analyzed using path analysis, and SPPS 25 was the analysis tool used. Based on the findings, there is a significant indirect relationship between unemployment and poverty and education level. In addition, there is a significant indirect relationship between unemployment and poverty with the initial labor force participation rate, which is influenced by the regional minimum wage.
Analisis Strategi Pemasaran Produk Perbankan Syariah di Indonesia
Authors: Nur Fajarriah Indah  , Nilam Permata Sari  , Riska Suainur Sona  , Aurelia Agatha
Published: August 2024

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.
Pengaruh Pertumbuhan Industri Pariwisata Dan Indeks Pembangunan Manusia Terhadap Disparitas Pendapatan di Kota Surabaya
Authors: Moh Toriq Alfian  , Muhammad Yasin
Published: August 2024

The city of Surabaya, as one of the cities in East Java Province, is active in the tourism sector. However, for many of them there are still income disparities in this metropolitan city. In tourism, there are several indicators that need to be paid attention to, namely the number of tourist visits, the number of hotels and the GRDP of the tourism sector. These three are appropriate benchmarks in approaching the growth of the tourism industry. Not only that, the human development index is also an important point for measuring the level of human welfare so that large disparities do not occur. This research aims to determine the influence of the growth of the tourism industry and the human development index on income inequality in the city of Surabaya. The type of research used is descriptive quantitative using secondary data obtained from the Department of Culture, Youth and Sports and Tourism of the City of Surabaya and the Central Statistics Agency of the City of Surabaya. The data obtained from 2014 - 2023 was processed using a time series method and then tabulated and analyzed using SPSS version 25. The results obtained from the F test for the two independent variables had a significant effect on income inequality. In the t test, partially the tourism industry growth variable has a positive and significant effect on income inequality, then the human development index variable has a negative and significant effect on income inequality in the city of Surabaya.
Pengaruh Kompetensi Terhadap Kinerja Pegawai Melalui Disiplin Kerja pada Kantor Kecamatan Tambun Utara
Authors: Zaqiyah Nur Afifah  , Supardi Supardi  , Agus Dharmanto
Published: August 2024

This research aims to measure the direct and indirect influence of competence on employee performance through work discipline. This research uses quantitative research methods with the subjects being employees of the North Tambun District Office. The population in this study was 43 employees and the sample size was 43 respondents using the saturated sampling technique formula. The design used in this research is hypothesis testing using the statistical tool SPSS version 26. The results of the research show that competence has no effect on employee performance with a t value of 1.411 > 2.01954, competence has an effect on work discipline with a t value of 3.983 > 2.01954, work discipline has an effect on employee performance with a t value of 5.627 > 2.01954, and the indirect influence of competence on employee performance through work discipline has an effect with a total effect value greater than the direct effect of 0.563 > 0.215.
Pengaruh Return On Asset (Roa), Leverage, Intensitas Modal, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Authors: Retno Anggraeny Agustin  , Hedi Pandowo  , Dian Kusumaningrum
Published: August 2024

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used
Analisis Penerapan Sistem Informasi Akuntansi untuk Meningkatkan Efisiensi dan Keamanan Keuangan UMKM (Cafe Rindu Lokaria)
Authors: Sisilia Anyel Faridawati  , Henrikus Herdi  , Paulus Libu Lamawitak
Published: August 2024

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.
Model Pengeluaran Pemerintah dan Pertumbuhan Ramah Lingkungan Berdasarkan Konsumsi Energi Ramah Lingkungan di Indonesia
Authors: Rizka Fadillah  , Muhammad Fauzan Pratama  , Toni Toni  , Rusiadi Rusiadi  , Suhendi Suhendi  , Lia Nazliana Nasution
Published: August 2024

This research aims to determine the effect of the government expenditure model and green growth based on green energy consumption in Indonesia which has 4 variables, namely carbon emissions, energy consumption, economic growth and government expenditure. The analytical method used in this research is the Vector Auto Regression (VAR) model with the Impulse Response Function (IRF) test, Forecast Error Varince Decomposition (FEVD), stationarity test, cointegration test, structural lag stability test, and optimal lag length test. . The results of the Vector Autoregression research using lag 1 as the basis show the contribution of each variable to the variable itself and other variables. The results of the Vector Autoregression analysis also show that the past variable (t-1) contributes to the current variable, both the variable itself and other variables. From the results of the analysis, there is a reciprocal relationship between one variable and another variable. Response Function Analysis shows the response of other variables to changes in a variable in the short, medium and long term, and it is known that the stability of the response of all variables is formed within a period of 5 years or the medium term. and long term. Variance Decomposition Analysis shows that there are variables that have the largest contribution to the variable itself in the short, medium and long term, such as CO2, EC, and GOV. Meanwhile, another variable that has the greatest influence on the variable itself in the short, medium and long term is CO2 which is strongly influenced by GOV and GDP.
Pengaruh Penerapan Green Accounting,Kinerja Lingkungan, dan Profitabilitas Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi
Authors: Aliyyah Fitriyani  , Musa Said Sungkar
Published: August 2024

Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.
Pengaruh Environmental, Social, and Governance (ESG) terhadap Financial Performance : Peran Struktur Kepemilikan sebagai Variabel Pemoderasi
Authors: Hidayatul Aisyah Nur Rohman  , Nur Ainiyah  , M.Bahril Ilmidaviq
Published: August 2024

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.
Peranan KSP Kopdit Pintu Air dalam Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di Cabang Maumere
Authors: Viktorius Densius Moa Mori  , Henrikus Herdi  , Paulus Libu Lamawitak
Published: August 2024

The research aimed to analyze the role of KSP Kopdit Pintu Air in the development of Micro, Small, and Medium Enterprises in the Maumere Branch. The research method employed a qualitative descriptive analysis approach. The data collection methods included observation, interviewes, and documentation.  The data sources used in this research were both primary and secondary data. The research involved 7 informants, including 3 employees of KSP Kopdit Pintu Air and 4 micro, small, and medium enterprise (UMKM) actors. The research’s results indicated that KSP Kopdit Pintu Air played a role in providing capital for micro, small, and medium enterprises. The also act as marketing facilitators, aiding members in promoting their business results. However, it’s important to note that KSP Kopdit Pintu Air did not offer entrepreneurship training, seminars, or workshops for their members. Additionally, the mentoring provided to member businesses was limited to monthly meetings for motivation, and the financial facilitators had not received training in financial management.
Analisis Komparasi Kinerja Keuangan Daerah Sebelum Covid-19 dan Semasa Covid-19 di Kabupaten Kotawaringin Timur Tahun 2018-2021
Authors: Josia Ananta  , Alexandra Hukom
Published: August 2024

The purpose of this study is to evaluate and compare the financial performance of district local governments in East Kotawaringin before and after the Covid-19 pandemic. The study's population consists of financial data from the regional administration of East Kotawaringin Regency, which is located in the province of Central Kalimantan. This study is a descriptive quantitative investigation. Using SPSS software, the study team performed a Paired T-test analysis to acquire results for homogeneity, normality, and one-way Anova tests. The documentation approach is employed in the sample procedure. Method This study use quantitative descriptive analysis for its analysis. The secondary data used in this study came from books, supporting journals, the internet, and the APBD posture in East Kowaringin Regency between 2018 and 2021.
Motif Masyarakat Non Muslim Menjadi Nasabah Gadai Pada Bank Syariah Indonesia Cabang Kota Jambi Menurut Perspektif Ekonomi Islam
Authors: Suci Martha Liany  , Arsa Arsa  , Refky Fielnanda
Published: August 2024

The background to this thesis is that apart from Muslim customers, there are also non-Muslim customers who are gold pawning customers at the Pekanbaru branch of Bank Syariah Mandiri. The aim of this research is to find out the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Office and to find out how Islamic economics views the motives of non-Muslim communities for using gold pawning financing services at Bank Syariah Indonesia Jambi Branch Offices. The population in this study was 4 non-Muslim customers who used the gold pawn financing services of Bank Syariah Indonesia, Jambi City Branch. This research is field research or what is known as field research. The location of this research is Bank Syariah Indonesia, Jambi City. The sample in this research was all non-Muslim customers, namely 4 people who used gold pawning financing services at Bank Syariah Indonesia, Jambi City. After the author conducted research, it can be concluded that the motive for non-Muslim people to become gold pawning customers at Bank Syariah Indonesia Jambi City Branch is because non-Muslim customers need capital, such as to sell in markets. Some of the motives used by non-Muslim customers are personal motives, cultural motives, religious motives, stimuli, Islamic economic views on the motives of non-Muslim communities for using gold pawn financing services at the Pekanbaru branch of Bank Syariah Mandiri in accordance with the rules of Allah SWT, leading to the achievement of goodness, prosperity, helping humans to achieve success.
Analisis Pengaruh Fundamental Makro, Kebijakan Deviden, Keputusan Pendanaan, Keputusan Investasi, Terhadap Nilai Perusahaan Dengan Kinerja Keuangan & Struktur Kepemilikkan sebagai Variabel Intervening Pada Perusahaan Sektor Industrial Yang Terdaftar di BEI Tahun 2018-2023
Authors: Joshua Yonathan Sugianto  , Hwihanus Hwihanus
Published: August 2024

The research aims to analyze whether macro fundamentals, dividend policy, funding decisions and investment decisions influence company value with financial performance and ownership structure as intervening variables. The method used in the research is quantitative with secondary data sources originating from the 2018-2023 financial reports. The population in the research are companies listed on the Indonesian Stock Exchange, while the sampling technique used in the research uses purposive sampling where 5 industrial companies are selected by researchers with certain criteria. The tool for processing and analyzing data uses the Smart-Pls version 4 application. Analysis results shows that macro fundamentals, dividend policy and investment decisions do not have a direct effect on the company's financial performance, while funding decisions have an effect on the company's financial performance; Macro fundamentals, investment decisions, funding decisions do not influence the ownership structure, while dividend policy influences the ownership structure; Ownership structure has an insignificant influence on financial performance, financial performance has a negative and significant influence on company value, ownership structure has a positive and significant influence on company value.
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit (Studi Literatur)
Authors: Shalshabila Shafa  , Kasmanto Miharja  , Devi Savira
Published: August 2024

The auditor's experience aspect is a crucial factor in determining the quality of audit activities at KAP. The research is aimed at exploring the impact of aspects of an auditor's experience on the quality of audit activities and results based on relevant literature studies. The research method uses a narrative literature review to synthesize evidence from various literature sources. The results of the analysis show that the auditor's experience aspect has a close, positive and significant relationship to the auditor's ability to identify material errors and fraud in the form of client financial reports. The implication of this research is the importance of developing auditor experience as a strategy to improve audit standards and public trust.
Analisis Peran Bantuan Dana Produktif Usaha Mikro (BPUM) terhadap Keberlangsungan UMKM Kecamatan Tungkal Ilir pada Tahun 2020 dan 2021
Authors: Muhammad Doni  , Sissah Sissah  , Eri Nofriza
Published: August 2024

There are three issues studied in this thesis, namely: The role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, procedures for distributing Micro Business Productive Fund Assistance (BPUM) to MSMEs, and maintaining business continuity during the Covid-19 pandemic. The aim of this research is to determine the role of Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs, to find out the procedures for distributing Micro Business Productive Fund Assistance (BPUM) on the sustainability of MSMEs and to find out how to maintain business continuity during the Covid-19 pandemic in the sub-district. Tungkal Ilir in 2020 and 2021. To reveal this problem in depth and comprehensively, researchers used a qualitative approach by collecting data using observation, interviews and documentation. The data analysis technique used is field analysis using the Miles and Huberman interactive model including data reduction, data display, data verification. From the research results, it can be concluded that the role and potential of BPUM are: The BPUM program will be a temporary buffer for micro businesses to reduce the negative impact of social restrictions/pandemic, encouragement to increase MSME data, accuracy of targeting of aid distribution and encouragement to BPUM beneficiaries related to licensing, certification and taxation systems. The procedures for distributing BPUM are listed in Chapter IV, Article 7 of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 6 of 2020 concerning General Guidelines for National Support for Economic Recovery in the context of threats that endanger the nation's economy and saving the national economy during the COVID-19 virus. And there are three factors that play a role in maintaining business continuity during the COVID-19 pandemic, namely the ability to innovate, manage customers and return on investment.
Pengaruh Produk Domestik Regional Bruto Dan Tingkat Pengangguran Terbuka Terhadap Indeks Pembangunan Penduduk Provinsi Lampung (2013-2023)
Authors: Reychel Clara Adinda  , Siti Khusnul Khotimah  , Winda Pitaloka  , Muhammad Kurniawan
Published: August 2024

Economic growth is the key to successful development and increased prosperity in developing countries like Indonesia. This study uses secondary data from 2013-2023 to analyze the influence of the Human Development Index, Unemployment Rate and GRDP on development. The results show that GRDP and Unemployment Rate do not have a significant effect on the Human Development Index. Therefore, it is important for the authorities to facilitate job seekers in finding work, even if they do not work in Lampung Province.
Analisis Pengaruh Suku Bunga dan Nilai Tukar terhadap Ekspor Total serta Implikasinya terhadap Pertumbuhan Ekonomi di Indonesia (Tahun 2000–2018)
Authors: Tulus Widjajanto  , Adhi Susano  , Ambar Tri Hapsari
Published: August 2024

Export activities in the long term can provide foreign exchange income for the country concerned, which will later be used to increase the growth of the country's economy, finance import needs and domestic development. A study by Kusuma and Twin (2012) concluded that exports had a positive and significant effect on national foreign exchange reserves. Exports are therefore one of the important benchmarks to know how much economic growth is in a country. The fluctuating state of exports in Indonesia is a very important thing to pay attention to. Especially in the face of the era of free trade in the Southeast Asia region or the ASEAN Economic Community (AEC), Indonesia is expected to improve its export performance, so that it can compete with other countries. Then it is necessary to know what factors affect the increase and decrease in the value of Indonesia's exports. From the data processing it is known that interest rates and exchange rates together have a significant effect on total exports with α = 0.00390 < from α = 0.05. Parasially, the Bungan tribe had a negative and significant effect on total exports with a significance value of α = 0.0003 < of α = 0.05, and the exchange rate against the US dollar had a positive and significant effect on total exports with a significance value α = 0.0130 < of α = 0.05.
The Role Of Green Economy In Ncouragig Enterpreneurial Innovation Of MSME Coconut Ice Sellers
Authors: Cailah Nasywa Afrila  , Diah Indri Anggriyanti  , Dela Wahyu Putri Awanda  , Maria Yovita R. Pandin
Published: August 2024

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.
Faktor – faktor yang melatarbelakangi terjadinya Fraud
Authors: Ahmad Subaki  , Akhmad H Abubakar  , Faizal Ridwan Zamzany  , Fikri Hidayat
Published: August 2024

This research was conducted to uncover factors that are likely to have an impact on audit fraud. The research was conducted using descriptive quantitative research methods. This descriptive quantitative research uses a closed questionnaire method in data collection. The sample data obtained in this research was 148 respondents. The data obtained is then processed using SPSS statistical software version 22. From this research, it was found that audit fees, audit tenure, independence, work experience have a negative and significant impact on audit fraud
Evaluasi Sistem Pengendalian Internal Atas Pembelian Bahan Baku Food and Beverage PT Tri Sukses Prima
Authors: La Ode Abdullah  , Sania Indana Zulfa
Published: August 2024

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%.  Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.
Analisis Pendapatan dan Margin Pemasaran Usaha Ekspor Karang Hias di PT. Agung Aquatic Marine Denpasar Bali
Authors: Andi Arwandi  , Andi Rusdi Walinono  , Ilyas Ilyas
Published: August 2024

Indonesia's 2.5 million hectares of coral reefs include 569 species, or about 67% of the world's 845 coral species. One of the companies engaged in the export business of ornamental corals is PT Agung Aquatic Marine located in Bali province. This study aims to determine the costs, revenues and marketing margins of ornamental coral export business at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive quantitative. Data analysis used is income analysis, marketing margin and marketing efficiency. The results showed that the costs incurred amounted to Rp2,472,069,157 so that the revenue earned was Rp822,355,543, There are two types of marketing margins used in the sale of ornamental coral euphyllia type, the first from fishermen to exporters and then to consumers which totaled Rp2,078,202, while the second from suppliers and then to exporters after that to consumers amounting to Rp2,017,637. The efficiency level of Marketing channel I is 13.1% and marketing channel II is 5.7%. So it can be seen that obtaining high margins and profits is Marketing channel I. While the one with the most efficient marketing is Marketing channel I. While the one with the most efficient marketing is Marketing Channel II.
Analisis Pengaruh Kualitas Produk, Citra Merek, dan Penggunaan Korean Brand Ambassador terhadap Minat Beli Konsumen Produk Skincare
Authors: Sekar Ayu Kartikaning Bonde  , Yunita Primasanti  , Erna Indriastiningsih
Published: August 2024

The entry of K-Beauty trend in Indonesia has influenced the interest of skincare consumers in Indonesia. Indonesia. The local skincare market continues to grow every year leading to increased competition in the local cosmetic business in Indonesia. This study aims to examine how the influence of product quality, brand image product quality, brand image and Korean Brand Ambassador on consumer buying interest in local skincare products. local skincare products. The sampling method was carried out with the technique Non-Probability Sampling technique where data is obtained through distributing questionnaires to 250 respondents with the determination of the number of respondents using the formula. to 250 respondents by determining the number of respondents using the Lemeshow formula. Then the data analysis was carried out using multiple linear regression analysis multiple linear regression analysis with data processing carried out using IBM software SPSS version 23 which then the data is analyzed and the results of the research are obtained in the form of: (1) Product Quality has a positive and significant effect on consumer interest in local skincare products, (2) Product Image consumer buying interest in local skincare products, (2) Brand Image has a positive and significant effect on consumer buying interest in local skincare products. significant effect on consumer buying interest in local skincare products, (3) Korean Brand Ambassador has a positive and significant effect on consumer purchase intention local skincare products, and (4) Product Quality, Brand Image, and Korean Brand Ambassador together have a positive and significant effect on consumer buying interest in local skincare products. Ambassadors together have a positive and significant effect on consumer buying interest in local skincare products
Pengaruh Indeks Pembangunan Manusia (Ipm) Dan Tingkat Kemiskinan Terhadap Tingkat Pengangguran Terbuka (Tpt) Di Provinsi Dki Jakarta Tahun 2011-2020
Authors: Gadis Puan Mahesa  , Nabila Khairunnisa  , Misfi Laili Rohmi
Published: August 2024

When people who are able of working cannot find work according to their interests and skills, they have the potential to become unemployed. Unemployment is caused by decreasing job requirement, lack of experience and inadequate skills. Therefore, in this case it is necessary to expand jov vacancies, develop skills and economic growth to combat unemployment. The aim of this research is to find out how poverty and the human development index as two independent variables will influence unemployment in DKI Jakarta. This research is quantitative research using secondary data in the form of time series data for the 2011-2020 period originating from the Central Statistics Agency (BPS) of DKI Jakarta Province. The method used is multiple regression analysis using IBM SPSS 26 software. The research results show that together the HDI and Poverty Level have a significant influence on the Open Unemployment Rate in DKI Jakarta Province in the period 2011-2020.
Analisis Pentingnya Meningkatkan Pengetahuan Akan Dasar-Dasar Perpajakan Bagi Generasi Milenial
Authors: Dwiki Wardana Syah  , Ryan Hidayat  , Ridho Ramadiansyah  , Lazuardi Yusuf Suharto  , Dini Vientiany
Published: August 2024

Increasing the level of understanding about taxation for the nation's next generation, namely the millennial generation, is very important to create the next generation who understand and obey taxation in order to realize a bright future for the nation. The qualitative approach method is the research methodology used in this research journal, and the type of research is literature study or also library research where this research method collects data through studying and understanding theories from related literature or different sources. The findings from this research are that it is very important for the millennial generation to be provided with knowledge about the basics of taxation as early as possible, so that the millennial generation can understand how important taxes are for the development of the country
Pengaruh Modal Kerja dan Penjualan Terhadap Laba Bersih pada UMKM di Telukjambe Timur Karawang
Authors: Deka Putri Lestari  , Uus MD Fadli
Published: August 2024

The important role of MSMEs in the Indonesian economy, especially in providing employment and income for low-income people. This research aims to examine the influence of working capital and sales on net profit in MSMEs in Telukjambe Timur Karawang. The purpose of this research is to find out how much influence working capital and sales have on net profit. The method used is descriptive quantitative with a sample of 100 MSME entrepreneurs selected by purposive sampling. Primary data was obtained through questionnaires and analyzed using multiple regression. Research findings show that working capital and sales simultaneously do not have a significant effect on net profit. The implications of this research indicate the need for more efficient working capital management and more effective sales increase strategies to increase net profits in MSMEs.
Aplikasi Sistem Keuangan Untuk Meningkatkan Efektivitas Pengelolaan Kas Kecil di Gramedia World Karawang
Authors: Vina Lingga Virgita  , Uus MD Fadli
Published: August 2024

Regarding the implementation of financial system applications to manage petty cash in companies. This study shows that the use of financial system applications can increase the effectiveness of petty cash management by speeding up the recording process, minimizing human error, and enabling real-time transaction monitoring. This application also helps in reducing company operational costs by eliminating the need for paper and physical document storage. The research method used is a descriptive qualitative approach through case studies at Gramedia World Karawang, Indonesia. Data was collected through interviews with financial staff, direct observation, literature study, and observation of the process of making financial reports. The results of the research show that the implementation of financial system applications at Gramedia World Karawang has provided convenience and efficiency in daily financial recording. Thus, this research provides recommendations for other companies in the same industry to consider using financial system applications to increase management effectiveness and efficiency. petty cash, as well as strengthening internal controls related to the company's financial transactions.
Determinan RAROC pada Perusahaan Manufaktur (LQ45) di Bursa Efek Indonesia (BEI) periode 2017 – 2023
Authors: Ivan Jan Jaya Silaen  , Adler Haymans Manurung  , Jhonni Sinaga  , Djuni Thamrin  , AWN Fikri
Published: August 2024

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).
The Analysis of Figurative Language in “The Sky is Low, The Clouds Are Mean”, “We Outgrow Love Like Other Things”, And “Hope Is The Thing With Feathers” By Emily Dickinson
Authors: Batrisya Amalia Putri  , Tuti Handayani
Published: August 2024

This study explores the use of figurative language in selected poems by Emily Dickinson, with a focus on how metaphor, simile, personification, symbol and hyperbole enhance the literary experience. The research aims to identify, categorise, and analyse the various types of figurative language used in Dickinson's poetry. Using a descriptive-qualitative method, the study reveals that Dickinson's poems employ a wide range of figurative language techniques to express complex emotions and themes, reflecting the intricate relationship between human experience and literary expression. There are 16 figurative languages in these three selected poems by Emily Dickinson; there are 5 personifications, 2 hyperboles, 2 similes, 4 symbols, and 3 metaphors. The findings suggest that figurative language not only enriches the text but also deepens the reader's understanding of the poet's intended messages.
Penilaian Daya Tarik Wisata Pasir Putih Bokori oleh Pengunjung
Authors: Massiseng Andi Nur Apung , Hawati Hawati , Jamil Khairul , Yushintha Alrista , Awaluddin Awaluddin
Published: August 2024

Penelitian ini bertujuan untuk menilai daya tarik wisata Pantai Pasir Putih Bokori di Desa Bajo, Kecamatan Soropia, Kabupaten Konawe, Sulawesi Tenggara. Metode penelitian yang digunakan adalah survei dengan teknik sampling accidental. Pengumpulan data dilakukan melalui kuesioner dan wawancara langsung dengan 70 responden. Hasil penelitian menunjukkan bahwa pantai ini memiliki potensi yang cukup untuk dikembangkan sebagai objek wisata alam dengan nilai total 290.18.