bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kenyamanan, Harga, dan Kualitas Produk Terhadap Kepuasan Konsumen Berbelanja di Pasar Klewer Surakarta
Authors: Dina Putri Rahayu  , Retno Susanti  , Setyaningsih Setyaningsih
Published: September 2024

Klewer market is the largest textile market in the city of Solo. Klewer market is located next to the Surakarta palace. The aim of this research is to analyze the significance of the influence of comfort, price and product quality on consumer satisfaction shopping at the Surakarta Klewer market. This research uses qualitative data and quantitative data. The data source uses primary data. The population in this research is consumers who shop at the Surakarta klewer market, the exact number of which is not known. The number of samples used in this research is 120 people. The sampling technique uses purposive sampling technique. Data collection techniques use questionnaires, literature study and observation. Data analysis uses descriptive analysis, multiple linear regression test, t test, F test and coefficient of determination test. The results of the multiple linear regression analysis in this study were Y = 3,229 + 0,191 X1 + 0,165 X2 + 0,186 X3. The results of the t test show that the variables of comfort, price and product quality have a significant effect on consumer satisfaction shopping at the Klewer market in Surakarta. The results of the F test in this study have a calculated F value of 29.124 with a significance value (p, value) of 0.000 < 0.05, so Ho rejected and Ha accepted, which means the model used is correct to predict the influence of the independent variables (price convenience and product quality) on the dependent variable (consumer satisfaction). The coefficient of determination test result (R²) for this model is 0.415 or 4.15%, which means the influence of comfort, price and product quality on consumer satisfaction while the remaining 58.5% is influenced by other variables outside this research. The results of the research show that Comfort has a significant influence on consumer satisfaction shopping at the Surakarta Klewer market. Price has a significant influence on consumer satisfaction shopping at the Surakarta Klewer market. Product quality has a significant influence on consumer satisfaction shopping at the Surakarta Klewer market.
Analisis Pengaruh Kebijakan Dividen dan Kinerja Keuangan terhadap Nilai Perusahaan
Authors: Noah Gorga Halomoan Gultom  , Mahatma Kufepaksi  , Muslimin Muslimin
Published: September 2024

Firm value is an instrument for investors to consider the success of a company in relation to its share price. The banking industry is one of the most important financial business entities for society because it plays a much needed role in economic and social funding activities.  This research aims to examine the influence of dividend policy and financial performance (ROA, LDR and NPL) on the value of companies in the banking sector listed on the BEI in 2010-2022.Testing was carried out using explanatory statistical analysis, data normality testing, and hypothesis testing. The results of this research show that dividend policy (DPR), profitability (ROA), and liquidity (LDR) have a positive effect on company value, while liquidity (LDR) and non-performing loans (NPL) have a negative effect in the banking sector listed on the IDX in 2010 -2022 period.
Pengaruh Persepsi Kualitas Produk, Citra Merek dan Word of Mouth Terhadap Keputusan Pembelian Produk Perawatan Skintific
Authors: Kiki Restu Handayani  , Retno Susanti
Published: September 2024

The purpose of this study was to analyze the effect of perceived product quality, brand image and word of mouth on purchasing decisions for Skintific care products. The population in this study were consumers who had purchased Skintific products with a sample of 130 people with the sampling technique used was purposive sampling. The data collection method used a questionnaire. The data analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test and determination coefficient test. The results of the analysis state that perceived product quality, brand image and word of mouth have a positive effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. Hypothesis testing obtained that perceived product quality has a significant effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. Brand image has a significant effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. Word of mouth has an insignificant effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. The F test states that the research model of the influence of the independent variable on the dependent variable is correct. The coefficient of determination test shows that perceived product quality, brand image and word of mouth are able to explain purchasing decisions by 43.2%.
The Interplay of Spiritual Values, Scientific Inquiry, School Principal Leadership, Link & Match Concept between the Educational and Bussiness in Enhancing Educational Quality and Athletic Performance
Authors: Selvi Agustina
Published: September 2024

This qualitative study investigates the synergistic relationship among spiritual values, scientific inquiry, and school principal leadership in augmenting educational quality and athletic performance. Employing a qualitative research design, the study employs purposive sampling to select participants from educational and business sectors. Data analysis involves thematic analysis to identify key themes and patterns. The findings reveal a complex interplay where spiritual values, scientific inquiry, and effective leadership practices intersect, fostering a conducive environment for enhancing educational quality and athletic performance. This research contributes to understanding the dynamic connections between education and business realms, emphasizing the importance of holistic approaches in educational leadership for comprehensive development.
Exploring The Nexus Of Principal Leadership, School Management, And Teacher Competence In Fostering Character Building A Qualitative Study Using Bloom's Taxonomy
Authors: Aretha Widi Ailani  , Gibrananda Putra Kanaan  , Delan Kay
Published: September 2024

This study aims to investigate the interplay between principal leadership, school management practices, and teacher competence in facilitating character building within educational settings. Employing Bloom's Taxonomy as a conceptual framework, the research seeks to understand how these factors synergize to nurture holistic development among students. The study utilizes purposive sampling to select participants, including principals and teachers, from diverse educational institutions. Data analysis involves thematic coding and triangulation of perspectives. Initial findings suggest that effective principal leadership and strategic school management strategies significantly influence the cultivation of character traits in students. Moreover, teacher competence emerges as a crucial factor in implementing character education initiatives. The study underscores the intricate relationship between leadership, management, and teacher efficacy in shaping a conducive environment for character development in schools.
Manajemen Sumber Daya Manusia Sekolah Dasar
Authors: Rismaja Putra
Published: September 2024

The aim of the research is to determine the human resource management of the MIS Insan Ikhlas Islamic School Medan Elementary School. The type of research is qualitative with a qualitative descriptive approach. Data collection techniques use documentation, interviews and observation. Data analysis is carried out by organizing data, describing it into units, synthesizing it, arranging it into patterns, choosing what is important and what will be studied, and making conclusions that can be shared with others. There are three stages in data analysis, namely data reduction, data presentation, and verification. Research results: 1) Job description of human resource management for MIS Insan Ikhlas Islamic School, including: Principal as Educator, manager, administrator, supervisor, leader , innovator, and motivator; 2) Efforts to increase human resource competency; 3) Control of the human resources of MIS Insan Ikhlas Islamic School, both from the school, the management/foundation and the Education Department in order to improve the competency of elementary school teachers, including starting from the recruitment stage of qualified teaching staff candidates, providing personal coaching to teachers who experience difficulties during the learning process.
Pengaruh Sistem Akuntansi Daerah terhadap Kualitas Laporan Keuangan Daerah di Indonesia
Authors: Dinda Putri Nazira
Published: September 2024

Hadirnya bidang akuntansi di dalam sebuah kajian ekonomi memiliki tujuan untuk melakukan sebuah pencatatan maupun mengumpulkan serta melaporkan informasi terkait penggunaan keuangan posisi keuangan dan adanya sebuah arus kas yang terjadi. Tanpa adanya akuntansi sejatinya pencatatan terhadap segala upaya yang berkaitan dengan keuangan terutama bagi perusahaan maupun pemerintahan akan tidak terkendali. Hal ini dikarenakan kehadiran dari sebuah akuntansi yang berbasis pencatatan akan memberikan informasi secara mendalam mengenai hadirnya sebuah penggunaan keuangan serta untuk melihat Bagaimana kondisi keuangan. Tujuan dari penelitian ini adalah melihat pengaruh apa saja yang diberikan oleh sistem akuntansi pemerintah daerah terhadap kualitas laporan keuangan pemerintah daerah yang ada di Indonesia. Kemudian penelitian ini juga ditujukan agar mengetahui secara jelas mengenai pengaruh apa yang diberikan oleh sistem akuntansi pemerintah daerah sehingga menyebabkan hadirnya peningkatan ataupun penurunan dari adanya kualitas laporan keuangan pemerintah daerah yang ada di Indonesia.
Analisis Kesadaran Merek Terhadap Niat Beli Produk Sociolla Di Kota Bandar Lampung
Authors: Syahrani Dewi Syamsurya  , Aripin Ahmad
Published: September 2024

Persaingan usaha yang ketat menuntut perusahaan untuk mengelola bisnisnya agar mampu  menciptakan produk yang memiliki identitas dan membedakan produk tersebut berbeda dengan produk lainnya yang disebut dengan merek serta menciptakan dan mempertahankan konsumen yang loyal dan salah satunya adalah melalui persaingan antar merek. Begitu juga Produk Sociolla merupakan brand e-commerce (retail) yang bergerak dibidang kecantikan. Sociolla memiliki identitas sebagai brand retail terbesar dan terlengkap yang khusus menjual produk kecantikan di Indonesia. Permasalahannya adalah Apakah kesadaran merek mempengaruhi niat beli konsumen Produk Sociolla di Kota Bandar Lampung. Metode penelitian dilakukan dengan jenis penelitian survei dengan tekhnik pengambilan sampel insidental sampling dengan jumlah sampel sebanyak seratus orang. Besarnya pengaruh kesadaran merek terhadap niat beli yaitu Koefisien Determinasi (R2) sebesar 61,10% sisanya 39,90% dipengaruhi oleh variabel-variabel lain diluar model. Secara parsial variabel pada Brand Recall (X2) merupakan variabel yang berpengaruh terbesar terhadap niat pembelian pada konsumen produk Sociolla, yaitu memiliki koefisien regresi sebesar 0,898. Hal ini sesuai dengan hasil analisis kuantitif yang menujukan bahwa variabel Brand Recall merupakan variabel paling berpengaruh terhadap niat pembelian produk Sociolla di Kota Bandar Lampung.
Analisis Pengaruh Kepercayaan, Kualitas Pelayanan, Dan Promosi Terhadap Kepuasan Pelanggan (Studi Pada Bengkel Mobil Sinar Audio Semarang)
Authors: Citra Rizkiana  , Yudi Setyawan  , Johanis Souisa
Published: September 2024

Perkembangan industri otomotif yang semakin meningkat terlebih pada kendaraan roda empat atau lebih membuat layanan purna jual semakin banyak dan harus memenuhi kepuasan dari pelanggan. Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan, kualitas pelayanan dan promosi terhadap kepuasan pelanggan (Studi Pada Bengkel Mobil Sinar Audio Semarang). Populasi yang digunakan dalam penelitian ini adalah seluruh pelanggan Bengkel Mobil Sinar Audio Semarang yang tidak diketahui jumlahnya. Sedangkan untuk sampelnya sendiri berjumlah 96 orang dengan menggunakan metode purposive sampling (sampel dengan kriteria). Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa variabel kepercayaan tidak berpengaruh terhadap kepuasan pelanggan, variabel kualitas pelayanan mempunyai pengaruh positif dan signifikan terhadap kepuasan pelanggan, variabel promosi mempunyai pengaruh positif dan signifikan terhadap kepuasan pelanggan (studi pada pelanggan Bengkel Mobil Sinar Audio Semarang).
Pengaruh Variabel Moneter Dalam Negeri Dan Luar Terhadap Nilai Tukar Rupiah
Authors: Mustafa Fahdilla , Nurjannah Nurjannah  , Rinaldi Syahputra
Published: September 2024

This study aims to determine the effect of domestic inflation, foreign inflation, BI rate and fed rate on the rupiah exchange rate. The observed data is data for the period 2000-2022. Methods of data analysis using multiple linear regression analysis, t test, F test, and test the coefficient of determination. The regression equation in this study is Y = 5.885 - 0.29X1 + 0.156X2 + 0.229X3 - 0.016X4. Domestic inflation has a significant effect on the rupiah exchange rate, where from the t test the t sig value is obtained. 0.027 <0.05. Foreign inflation has a significant effect on the rupiah exchange rate, where from the t test the t sig value is obtained. 0.031 <0.05. The BI rate has a significant effect on the rupiah exchange rate, where from the t test the t sig value is obtained. 0.037 <0.05. Fed rate has a significant effect on the rupiah exchange rate, where from the t test the t sig value is obtained. 0.042 <0.05. Domestic inflation, foreign inflation, the BI rate and the fed rate simultaneously have a significant effect on the rupiah exchange rate, where the t test obtains the t sig value. 0.042 <0.05. Based on the test of the coefficient of determination, it is known that the variables of domestic inflation, foreign inflation, BI rate and fed rate affect the rupiah exchange rate by 59.1 percent, while the remaining 40.9 percent are influenced by other variables outside this research model..
On Employee Performance: The Impact Of Work Motivation, Work Discipline, And Work Environment
Authors: Muh. Ihsan Said Ahmad  , Muhammad Islah Idrus  , Syamsu Rijal
Published: September 2024

This study aims to investigate the effects of work environment, work motivation, and work discipline on employee performance at PT Dayana Cipta in Manado. Using a judgment based, non-probability sampling strategy, a purposive sampling technique was used to include 97 employees in the sample. From here on, the analysis technique uses multiple linear regression analysis. According to the study's conclusions, (1) employee performance is unaffected by motivation at work; (2) employee performance is impacted by discipline; (3) employee performance is influenced by the workplace environment; and (4) employee performance is simultaneously impacted by motivation, discipline, and the workplace environment
Analisis Pengaruh Green Marketing dan Brand Ambassador Terhadap Keputusan Pembelian Produk Wardah Pada Konsumen Di Pasuruan Raya Dengan Brand Image sebagai Variabel Intervening
Authors: Hari Wahyuni
Published: September 2024

The business world is growing very rapidly, especially the cosmetic industry. One of the companies experiencing competition in marketing their products is Wardah cosmetic products. The purpose of this study is to find out about the influence of green marketing and brand ambassadors on purchasing decisions for Wardah products for consumers in Pasuruan Raya with brand image as an intervening variable. This research is a quantitative study with a sampling technique using purposive sampling method. The population in this study are women who use Wardah products in Pasuruan Raya. Instrument testing used validity and reliability tests, with data analysis techniques using descriptive analysis, multiple linear regression analysis, t test, f test, determinant coefficient and sobel test. The results of the Sub Structural I t test results (Lifestyle and Brand Ambassador on Brand Image) had a positive and significant effect. 2). The results of the Sub Structural t Test II (Lifestyle, Brand Ambassador and Brand Image on Purchasing Decisions) have a positive and significant effect. Based on the Sobel test, the results of equation I show that brand image can mediate green marketing with purchasing decisions. This means that brand image functions as an intervening variable. While the Sobel test, the results of equation II, brand image can mediate brand ambassadors with purchasing decisions. This means that the brand image variable serves as mediating the intervening variable brand image.
Analisis Peran Otoritas Jasa Keuangan (Ojk) dalam Mengawasi Pelayanan Pada Perusahaan Financial Technology (Fintech) di Indonesia
Authors: Dhea Khoirunisa  , Nia Desy Arifiani  , Muhammad Rizqi Maulana  , Endang Kartini Panggiarti
Published: September 2024

With a platform that can reach the entire layer of society, it is expected to increase product sales and collaborate with business partners through electronics so that it is known as Electronic Business (E-Bussines). The innovation of the merging of financial services and information technology gave birth to new systems to run financial transaction mechanisms that help consumers called financial technology or fintech. Thus the government must provide a form of legal protection both in terms of business administrators and for the community who act as customers. One of them is the supervision and regulation of financial technology (fintech) issued by the Jasakenangan Authority (OJK). The main objective of this study is to provide knowledge on how the role of the Financial Services Authority (OJK) in overseeing services in financial technology companies (fintech) in Indonesia. This study uses a qualitative method. This article is more focused on discussing the results of previous studies related to financial technology (fintech) in Indonesia. The results of this study show that each organizer involved in the field of Financial Technology (Fintech) type of peer to peer lending must be registered and get licensing as an organizer by the OJK before starting to operate their business. In order to supervise fintech in Indonesia, OJK issued OJK Regulation No. 13/POJK.02/2018 concerning Digital Financial Innovation in the Financial Services Sector as a provision that covers the supervision and regulation of the fintech industry. This rule is intended to provide legal protection for the user of fintech service users who in the implementation of OJK's supervision use the regulatory sandbox mechanism.
Analisis Varians Atas Perhitungan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block PT. Jaya Mandiri
Authors: Yeni Elfiza Abbas  , Derhen Damanik
Published: September 2024

Based on the results of the raw material cost variance analysis, it shows that there is a difference (Favorable), which consists of a raw material price variance and a raw material quantity variance of Rp. 7,679,750. The results of the analysis of variance in labor costs show that there is a difference (Favorable) between standard labor costs and actual labor costs of Rp. 1,901,900, - And finally the analysis of the variance of factory overhead costs also shows a difference (Favorable) of Rp. 215,631.4 which consists of controlled differences and volume differences. As for the achievement of the difference (Favorable) for production costs because the management in the implementation of production as well as controlling raw material costs, labor costs and factory overhead costs has carried out the implementation of standard production cost controls that are effective, correct and appropriate and takes into account historical costs when determining standard cost .
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Astra Agro Lestari Tbk
Authors: Arfita Arfita  , Alwi Alwi
Published: September 2024

The purpose of this study is to find out and analyze how much the financial performance of PT. Astra Agro Lestari, Tbk. In measuring the company's financial performance, the data analysis technique used is the ratio of financial profitability which includes (Return On Equity, Return On Investment, Net Profit Margin, Earning Per Share). By using the one sample T-test with the help of SPSS Version 26. The sample used is purposive sampling with certain sample appearances with available data for the last 10 years, namely from 2012-2021. Based on the results of research and analysis shows that the company's financial performance PT. Astra Agro Lestari Tbk, in terms of the analysis of the profitability ratios of the indicators return on equity, return on investment, earnings per share, which is considered a poor winner, while the net profit margin is a good winner.
Analisis Varians Atas Perhitungan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block PT.Jaya Mandiri
Authors: Yeni Elfiza Abbas  , Derhen Damanik
Published: September 2024

Based on the results of the raw material cost variance analysis, it shows that there is a difference (Favorable), which consists of a raw material price variance and a raw material quantity variance of Rp. 7,679,750. The results of the analysis of variance in labor costs show that there is a difference (Favorable) between standard labor costs and actual labor costs of Rp. 1,901,900, - And finally the analysis of the variance of factory overhead costs also shows a difference (Favorable) of Rp. 215,631.4 which consists of controlled differences and volume differences. As for the achievement of the difference (Favorable) for production costs because the management in the implementation of production as well as controlling raw material costs, labor costs and factory overhead costs has carried out the implementation of standard production cost controls that are effective, correct and appropriate and takes into account historical costs when determining standard cost .
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES) dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Desa Nita dan Desa Lusitada)
Authors: Petrus M. Pedro Wisang  , Wilhelmina Mitan  , Wihelmina M. Yulia Jaeng
Published: September 2024

This study aims to examine the effect of the implementation of the Village Financial System and Human Resource Competence on the Quality of Village Financial Reports case studies at the offices of Nita Village and Lusitada Village, Sikka Regency. The data source in this study was primary data using data collection techniques using questionnaires distributed to 32 respondents at the Nita Village Office and the Lusitada Village Office. The data analysis method used in this study is regression analysis. The results of the study show that the implementation of the Village Financial System does not affect the quality of financial reports, while the Competence of Human Resources influences the quality of Village financial reports.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Delay
Authors: Ayi Mohamad Sudrajat  , Bella Siti Nurhasanah
Published: September 2024

This research aims to determine the effect of profitability, company size and audit committee on audit delay with the research subject being property and real estate sub-sector companies listed on the Indonesian Securities Exchange with the unit of analysis being annual financial reports for the 2020-2022 period. The research method uses descriptive and associative methods. The sample in this research was 46 companies in the property and real estate sub-sector. The sampling technique was carried out by random sampling. The analytical method used is panel data regression analysis using STATA 14 software. The research results show that partially profitability has a significant negative effect on audit delay, partially company size has an insignificant negative effect on audit delay, partially the audit committee has an insignificant positive effect on audit delay. As for the simultaneous results of profitability, company size and audit committee have a significant influence on audit delay with a coefficient of determination in the form of an overall value of 0.0821 or 8.21% and the remaining 91.79% is influenced by other variables outside this research.
Analisis Perbandingan Devidend Payout Ratio (DPR) Terhadap Pt Gudang Garam Tbk Dan Pt Hanjaya Mandala Sampoerna Tbk
Authors: Ilman Safi’ah  , M. Rimawan  , Puji Muniarty
Published: September 2024

According to (Mangkunegara, 2015), performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Similarly, (Sedarmayanti, 2011), says that performance is the result of a worker's work through the management process in the organization as a whole. Furthermore, (Fahmi, 2016) states that performance is the results obtained from organizations that have profit-oriented and non-profit-oriented characteristics that are produced within a certain time. To achieve the vision and mission of an organization or agency, the importance of supervising regional administration, as well as the need for human resources who have good performance, it is necessary to improve employee performance by developing human resources because the availability of human resources is the main factor that influences the achievement of professional performance. , to achieve this, organizations or agencies are required to provide quality human resources so that in carrying out their main tasks and functions achieve optimal and useful results, efforts must be made to involve their employees in education and training.
                According to (Krismiyati, 2017) Human Resource Development is an effort to improve the knowledge, abilities, attitudes of members, organizations, and provide career paths that are supported by organizational flexibility in achieving goals. According to (Budiarti, 2018), human resource development is an effort to improve the technical, theoretical, conceptual and moral abilities of employees in accordance with the needs of the job or position through education and training.
Petumbuhan Ekonomi Provinsi Daerah Khusus Ibukota (DKI) Jakarta Dalam Pengaruh Teknologi Informasi
Authors: Ambar Tri Hapsari
Published: September 2024

The presence of technology is able to overcome technical deficiencies in producing more output with the same amount of input or producing output of high quality and quantity. We can see the influence of technology very clearly in various fields, namely by increasing capital productivity, labor productivity and total productivity. Thus, one way to continue increasing economic growth in DKI Province is by improving technology. The aim of this research is to analyze the influence of technology on the economic growth of DKI Province. This research uses secondary data for the period 1990-2000 obtained from government institutions. With the independent variable, namely technology which is measured through capital per workforce. This data was analyzed using the Ak model of Solow growth and estimated using the Ordinary Least Square Adjusted (OLS) method. The research results show that technology has a positive and significant effect on economic growth at a confidence level of 96.3 percent with a significance level of α=0.04. The determinant coefficient of this model is 0.9629, this means that 96 percent of the independent variable, namely technology (k), can explain the dependent variable, the remaining 4.82 percent can be explained by other variables outside this model. By knowing the benefits of technology which is very influential in economic growth, it is very important for the DKI Provincial government to take the best policies in maintaining and improving continuous technological progress through science by continuing to improve compulsory school programs and improving the quality of education, providing educational scholarships to finance schools and improving health.
Analisa Peningkatan Pelanggan Pasang Baru di Pelayanan Teknis Barat PDAM Surabaya Menggunakan Metode SOAR
Authors: Floresta Andriano De Hautsmand  , Joumil Aidil Saifuddin
Published: September 2024

PDAM Surya Sembada Kota Surabaya is a regional company (BUMD) that focuses on clean water services in the Surabaya area. Therefore, service must be improved more, especially in the Western Technical Services department, where to improve customer service, new installations are carried out analysis. The method used to analyze improvements in new installation services is using the SOAR method. The SOAR method is a method used to strengthen organizations both internally and externally. Then, using the SOAR method, an IFE value of 3.7 and an EFE value of 3.02 is obtained, then these values ​​are entered into cell I with a green index. This value shows that the West Technical Services Department is in a developing position at this time, especially in new installation services which are experiencing an increase. With this situation, it is hoped that the Western Technical Services department can maintain what has been achieved to date. And it is hoped that we can improvise to strengthen what has been built.
Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable
Authors: Azwa Maqfira  , Zaitul Zaitul  , Yeasy Darmayanti  , Mardiana Azizah  , Desi Ilona
Published: September 2024

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.
Kajian Literatur Review: Riset Akuntansi Keperilakuan
Authors: Devinda Ramdani  , Ameliya Ameliya  , Siti Rodiah
Published: September 2024

This study examines the evolution of behavioral accounting research over a 17 year period (2007–2023). The main focus of research includes theme classification, research methods, research topics, and number of articles. The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results show that the articles were evaluated and taken from journals that have a Sinta index or accreditation of Sinta 2. This can be summarized as follows: (1) Theme Mapping: the topic of Moral Resoning has 9 articles, the topic of Theory of Planned Behavior has 6 articles, the topic of Locus of Control there are 6 articles, the Fraud topic has 6 articles, the Machiavellian topic has 4 articles, the Love of Money topic has 2 articles, (2) Research Method Mapping: the Survey/quiz topic is the most common method with 3 articles, the Theoretical/non-empirical topic is 3 articles that use this method. (3) Research Subject Mapping: Accountant or auditor topic 10 articles, Academic or student topic 9 articles, Unknown subject topic 9 articles, Employee or stakeholder topic 4 articles, There are no articles related to bankers and taxpayers/investors out of 30 reviewed articles. (4) Mapping the Number of Articles: Theory of Planned Behavior (TPB) topic with 72, Locus of Control (LoC) topic with 91, Fraud topic with 70, Machiavellian Nature topic with 13, Love of Money topic with 66 , the topic of Moral Resoning with a total of 92. These findings provide an in-depth picture of the focus, methods, and research subjects in the behavioral accounting domain during the period studied. This information can serve as a basis for identifying trends and future research directions in this area.
Pengaruh Presepsi Harga, Kualitas Produk dan Citra Merek terhadap Keputusan Pembelian Kosmetik Pinkflash pada Mahasiswi FEBI UIN SATU Tulungagung
Authors: Fristica Emiliani  , Muhammad Alhada Fuadilah Habib
Published: September 2024

This research is underpinned by the price offered by the cosmetic product pinkflash that is relatively cheap, besides that the product has good product quality as well as has an excellent brand image, so this product has become a popular product among teenagers to adult women. The purpose of this research is to (1) determine the impact of price prescription, product quality and brand image simultaneously on the purchase decision of pinkflash cosmetics. (2) To know the influence of pric prescription on the decision of purchase of Pinkflash Cosmetic products. (3) To know how the quality of the product affects the decision on purchase of the pinkflush cosmetic product. This research uses a quantitative approach to the type of research used, which is associative, which explains the relationship between variables. The sample sampling method used in this study is non probability Sampling, with the population being students of UIN ONE Bone who have used or are using pinkflash cosmetic products. The data collection technique used is a questionnaire by giving a written statement to the respondent to be answered. The results were then analyzed using trials in SPSS 16.  The results of the research showed that: (1) price prescriptions, product quality and brand image simultaneously and significantly influence the purchase decision of pinkflash cosmetics (2) price prescription does not have a positive influence on the decision of purchase of pinkflash Cosmetics (3) product quality has a positive and significant influence upon the decision to purchase pinkflash cosmetic products (4) brand image has a positively and significant effect on the purchasing decision of pinkflash Cosmetic Products.
Analisis Akuntabilitas dan Transparansi Laporan Keuangan pada Kelurahan Gundaling II Kecamatan Berastagi Kabupaten KARO
Authors: Ummu Huzaifah Br Purba  , Nurlaila Nurlaila
Published: September 2024

This research aims to analyze the level of accountability and transparency in the financial reports of Gundaling II Subdistrict and identify practices that influence community involvement in the supervision and use of public funds. Qualitative research methods are used by collecting data through analysis of financial reports, interviews with related parties, and direct observation of the financial management process. The results of the analysis show that although financial reports have generally been prepared well, there are still several areas where aspects of accountability and transparency need to be improved. These findings highlight the need to improve financial management procedures, use technology to improve transparency, and expand public participation in financial oversight. The implication of this research is the importance of implementing more transparent and accountable practices in local government financial management in order to increase community involvement and trust in the use of public funds.
Pengaruh Pembiayaan qard Al-Hasan BWM Alpen Barokah Mandiri terhadap Peningkatan Perekonomian Masyarakat Pragaan Sumenep
Authors: Kholilur Rahman  , Khotamar Rosid
Published: September 2024

This study aims to determine whether there is an effect of financing qard{ al-h{asan BWM Alpen Barokah Mandiri on improving the economy of the community Pragaan Sumenep. to know how much the influence of qard{ al-h{asan financing on the community's economy. This study aims to determine whether there is an effect of financing qard{ al-h{asan BWM Alpen Barokah Mandiri on improving the economy of the community Pragaan Sumenep. to know how much the influence of qard{ al-h{asan financing on the community's economy. This research uses a quantitative approach with simple linear regression analysis techniques. The type of data used is primary data obtained through distributing questionnaires. The sample of this study were 138 customers. The results of the study show that qard{ al-h{asan BWM Alpen Barokah Mandiri has a positive and significant effect on Employee Performance improving the economy of the community.
Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, Komite Audit dan Ukuran Perusahaan terhadap Audit Delay
Authors: Putri Rahmadhanni  , Agustiawan Agustiawan  , Muhammad Ahyaruddin
Published: September 2024

This study aims to examine the effect of auditor turnover, KAP reputation, audit opinion, audit committee and company size on audit delay. The research method used is quantitative. The total population in this study is 226 industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method uses purposive sampling techniques, so that the number of samples is obtained as many as 91 companies. The data analysis technique uses multiple linear regression analysis equations with the SPSS program. The results of this study show that changing auditors has a positive ang insignificant effect on auit delay, KAP reputation and audit committee have a significant negative effect on audit delay, audit opinion has an insignificant negative effect on audit delay, while company size has a significant positive effect on audit delay.
Menilai Kinerja Keuangan Dengan Analisis Rasio Likuiditas Pada PT Bank Negara Indonesia Pada Tahun 2019-2020
Authors: Nur Anis Machfudloh  , Afrixson Leonardo Alexzander  , Renny Oktafia
Published: September 2024

Banking is an industry in the financial sector which can be interpreted as the backbone of the economic and financial system in Indonesia as well as being a channel of funds to the community in order to achieve equitable development, and to assess the financial performance of a bank you can look at its financial reports as an indicator. Financial reports are transactions in and out of banking with monetary and economic value which are recorded in a report. The aim of this research is to analyze the increase or decrease in Bank Negara Indonesia's financial reports for the 2020 period using descriptive and quantitative methods using the liquidity ratio method as a measuring tool. The results of research on liquidity ratios at Bank BNI for the 2019-2020 period show that BNI's CR calculations in 2019 and 2020 are below the ideal standard (100% or 1:1), but not below the minimum standard (80% or 0.8 :1)2. In 2019 and 2020, BNI's CR value cannot be considered to have a poor level of liquidity. BNI's QR value in 2019 was 10.0% and in 2020 it was 10.1%. Ideally, QR is 100% or 1:1, and the minimum is 80% or 0.8:1. If the QR is below the predetermined standard, then the level of liquidity is considered to be poor. In 2019, BNI's LDR value was 89.0%, which is below the ideal standard (94.75%). In 2020, BNI's LDR value was 79.5%, which is lower than the minimum standard (93.75% - 97.50%) and the ideal standard (94.75%). Based on this data, BNI's liquidity level in 2019 and 2020 is limited and cannot be considered good.
Faktor-Faktor Yang Mempengaruhi Ketidakpatuhan Masyarakat Dalam Melaporkan SPT Tahunan Wajib Pajak Orang Pribadi (Literature Riview)
Authors: Achmad Wicaksono  , Diana Sharfina  , Siti Nur Syarif’ah
Published: September 2024

The phenomenon of non-compliance in reporting annual tax notice has become a serious concern in the tax system. The study aims to identify and examine several factors that influence public non-compliance in reporting annual tax notice, compliance strategies and personal Annual reporting arrangements. Through the analysis of related literature, the study investigates the psychological, social, economic, and regulatory factors that potentially affect tax compliance. The findings of previous research, analysis of tax regulation, public perception of tax justice, income, educational level, and other factors are the main focus in exploring the aspects that affect non-compliance behaviour. The results show that public awareness in the personal Annual notice letter report remains low even though the ratio has increased.  By understanding these factors, the author hopes to provide deeper knowledge to governments and relevant agencies in designing more effective strategies to improve tax compliance. Implications of this research include better policy development as well as more appropriate persuasive efforts to promote awareness and enforcement of tax systems to be efficient.
Pengaruh Ambiguitas Peran dan Beban Kerja Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum (PU) Kabupaten Dompu
Authors: Mustika Ratu  , Ikbal Irawan  , Amirul Mukminin
Published: September 2024

This research aims to determine the effect of role ambiguity and workload on employee performance at the Dompu Regency Umin Works (PU) Department. This type of research is associative with the research sample being 105 employees. Data collection techniques in this research were observation, questionnaires and questionnaires. The data analysis technique uses multiple linear regression analysis. The research results show that role ambiguity and workload partially have a significant influence on employee performance. Simultaneously, role ambiguity and workload also have a significant influence on employee performance at the Dompu Regency Public Works (PU) Department.
Tantangan Manejemen Pelatihan dalam Mengatasi Perbedaan Usia dan Ketersediaan Waktu di Kursus Pelatihan Komputer Alberto
Authors: Sani Susanti  , Anugrah Setiawan  , Rista Triwani  , Yuni Naibaho  , Astri Conia  , Romi Anggun  , Imelda Sari
Published: September 2024

Research conducted at LKP ALBERTO found problems or challenges that included time and differences between the students, considering that the students had their own responsibilities. Starting from minors who are still attending formal school, or adults who are already working. Plus, the age difference creates different ways of thinking and understanding. The purpose of this research is to find out the challenges and how Alberto's LKP overcomes challenges so that we can propose suggestions or solutions for the LKP. The method used in this research is an interview method where we get direct views from the LKP on student instructors. The interview results show that effective time management is very important to achieve learning goals, but age differences can also influence the way participants understand and react to lesson material. These findings provide insight into how appropriate time management can increase the effectiveness of learning in LKP by taking into account the needs and characteristics of participants from various age ranges.
The Analysis of Wadiah Contract in Sharia Savings Products According to Islamic Economic Law
Authors: Beri Tantoni  , Evita Sri Hidayanti  , Sri Setianingsih  , Zaitun Qamariah
Published: September 2024

This research aims to analyze wadiah contracts in sharia savings products based on the perspective of Islamic economic law. The method used in this research is a literature review, where data is collected from various relevant literature, including scientific journals, textbooks and official documents. This research examines the basic concepts and principles of wadiah contracts, as well as their application in sharia savings products in various financial institutions. In addition, this research also evaluates the suitability of wadiah contracts with the principles of Islamic economic law regulated by the National Sharia Council-Indonesian Scholars Council (DSN-MUI). The analysis results show that wadiah contracts, when implemented correctly, are in line with sharia principles, provide benefits to customers and financial institutions, and increase trust and participation in the sharia banking system. However, there are several implementation challenges that need to be overcome to ensure full compliance with sharia. This research is expected to provide insight for practitioners and academics in understanding and implementing wadiah contracts in sharia savings products.
Pengungkapan Kinerja Lingkungan Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative
Authors: Nadia Nur Habibah  , Syaiful Rahman Soenaria
Published: September 2024

Laundry washing is a crucial process in daily life. Although automatic washing machines have simplified the washing process, utilizing advanced technology like fuzzy logic control can enhance the performance of smart washing machines to achieve optimal washing results. This research aims to implement fuzzy logic control using the Mamdani method on smart washing machines to improve efficiency and washing quality. The research methodology consists of several stages. Firstly, analyzing variables that affect the washing process, such as laundry load, fabric thickness, dirt level, and water temperature. Next, designing a Mamdani fuzzy logic control system by determining membership functions for each variable and creating fuzzy rules to link input and output variables. Lastly, evaluating washing results based on predefined input variables. The research findings demonstrate that implementing Mamdani fuzzy logic control on smart washing machines can significantly enhance washing quality and adaptively determine washing parameters to achieve cleaner washing outcomes. Therefore, integrating Mamdani fuzzy logic control into smart washing machines has the potential to improve overall washing performance. In conclusion, utilizing Mamdani fuzzy logic control on smart washing machines is an effective step towards enhancing efficiency and effectiveness in laundry washing. This research contributes to the development of more adaptive and environmentally-friendly smart washing machine technology and plays a crucial role in advancing fuzzy logic control technology for other smart household applications.
Pengaruh Debt To Equity Ratio (DER) dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) pada PT. Mayora Indah Tbk
Authors: Eka Nur Faujia  , Nafisah Nurulrahmatia
Published: September 2024

This research aims to determine the influence of the Debt To Equity Ratio and Debt To Asset Ratio (DAR) variables on Return On Assets (ROA) at PT. Mayora Indah Tbk. The population used in this research is all financial reports at PT. Mayora Indah Tbk has been listed on the Indonesian stock exchange since 1990, totaling 32 years for the period 1990-2022.  The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples in this research was financial reports for 10 years at PT. Mayora Indah Tbk for the 2013-2022 period. The data analysis technique used in this research is Multiple Linear Regression Analysis using the SPSS version 26 program tool. The results of this research show that the Debt to Equity Ratio (DER) does not have a partially significant influence on Return On Assets (ROA) at PT Mayora Indah Tbk . Debt to Asset Ratio (DAR) does not have a partially significant influence on Return On Assets (ROA) at PT Mayora Indah Tbk.