bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PENERAPAN PAJAK KARBON PADA PERUSAHAAN PENERBANGAN TERHADAP KELANGSUNGAN BISNIS, HARGA TIKET DAN KEPUTUSAN PENUMPANG
Authors: Intan Pandini  , Hwihanus Hwihanus
Published: September 2024

Carbon tax ialah pajak yang dikenakan karena pemakaian bahan bakar berbasis karbon. Di Indonesia, diatur dalam UU HPP dan Perpres 98/2021 tentang Penyelenggaraan NEK. Penelitian dilakukan dengan tujuan menganalisis pengaruh diterapkannya pajak karbon pada perusahaan penerbangan bagi kelangsungan bisnis, harga tiket dan juga keputusan atau perilaku penumpang. Penelitian dilakukan dengan metode literature review yakni bersumber pada studi-studi terdahulu yang telah ada. Ditemukan hasil bahwa terdapat hubungan antara pajak karbon dengan kelangsungan bisnis, dimana dengan membayar biaya karbon akan membuat perusahaan mengalami penurunan keuntungan, karenanya biaya dibebankan pada penumpang dengan cara peningkatan harga tiket, inilah yang juga mengakibatkan keputusan penumpang karena tingginya harga tiket akan membuat permintaan menjadi menurun.
Sistem Informasi Manajemen Terhadap Kinerja Organisasi (A Literatur Review)
Authors: Mahyadi Mahyadi
Published: September 2024

Peningkatan kinerja organisasi dimasa yang akan datang membutuhkan teknologi informasi yang tidak hanya berfungsi sebagai sarana pendukung melainkan sebagai senjata utama untuk menunjang keberhasilan pelayanan kepada masyarakat untuk dapat memberikan yang terbaik.Keberadaan dan peran informasi teknologi dalam sistem kerja telah membawa era baru dalam perkembangan dunia kerja, namun perkembangan tersebut belum diimbangi dengan peningkatan sumber daya manusia yang menentukan keberhasilan kinerja pegawai di suatu instansi pemerintah. Systematic Review ini disusun berdasarkan Preferred Reporting Items for Systematic Reviews, full text article dan menggunakan bahasa Inggris dan Bahasa Indonesia. Kata kunci yang digunakan pada pencarian artikel adalah “Management information system” AND “Organizational performance”. Dengan adanya sistem informasi manajemen yang baik, perusahaan dapat mengelola data dan informasi dengan lebih efisien dan efektif, memungkinkan pengambilan keputusan yang lebih baik dan lebih cepat. Hal ini dapat membantu organisasi untuk meningkatkan produktivitas, mengurangi biaya operasional, dan mempercepat waktu respons terhadap perubahan pasar atau lingkungan bisnis. Selain itu, sistem informasi manajemen juga dapat membantu dalam pengelolaan sumber daya manusia, manajemen inventaris, manajemen proyek, dan pemantauan kinerja karyawan.
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. Perkebunan Nusantara VI (PTPN VI) Periode 2015-2019
Authors: Nur Sangkut  , Putri Handayani  , Fenni Juniati Manurung  , Ratih Kusumastuti
Published: September 2024

The purpose of this study is to determine the financial performance of PT. Nusantara Plantation VI (PTPN VI). Analysis of PTPN VI's financial ratios from 2015 to 2019. Current Ratio, Quick Ratio, Cash Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM) are all components of financial ratio analysis. The data used in this study is PTPN VI's financial report data from 2015 to 2019. The data analysis method used is the horizontal analysis method, which compares financial reports for several timeframes. Based on data analysis it can be seen that PTPN VI's liquidity ratio, solvency ratio, and profitability ratio indicate that PTPN VI's financial performance is not good or not good and or unsatisfactory in the five years of research.
Pengaruh Lingkungan, Budaya, Dan Pengalaman Kerja Terhadap Produktivitas Kerja Karyawan Di PT Tiga Serangkai
Authors: Ayu Rizka Lesmana  , Ida Ayu Kade Rachmawati Kusasih
Published: September 2024

This study aims to determine and test what factors can affect work productivity, namely: (1) work environment, (2) organizational culture, (3) work experience. This research uses quantitative categories. The source of data processed in the form of the results of distributing questionnaires.The population of this study were all production employees of PT Tiga Serangkai. The number of samples obtained by the Slovin method amounted to 55 respondents. Simple Random Sampling technique was used in sampling in this study. This study uses multiple regression for data analysis. The data analysis techniques used are validity and reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression, hypothesis tests consisting of F tests and t tests, and coefficient of determination tests. The results of this study are (1) the work environment has a significant effect on work productivity, (2) organizational culture has a significant effect on work productivity, (3) work experience has no effect on work productivity.
Business Management Of Village-Owned Enterprises In Hegarmanah Village: Potential And Islamic Economic Implementation Strategy
Authors: Akhmad Nur Zaroni
Published: September 2024

This descriptive qualitative study design makes use of SWOT and village potential analysis. companies in the real sector—agriculture, cattle, and fisheries—along with trade, tourism, and the agro-industrial sector—were discovered to have the potential to develop into successful village-owned companies in Hegarmanah Village. Although the results of the SWOT analysis point to (a) the SO Strategy Village-owned businesses run their operations using a system for managing business units based on the real sector and business units for Islamic microfinance institutions. Examples of (b) (c) ST strategy, a strategy to create an Islamic economy, include the WO strategy, entrepreneurial strategy, and human resource development. d) The WT Approach Islamic teachings can be applied to increase consciousness, motivate a strong work ethic, and promote syirkah. enticing business participants to engage more, establishing values of care for local products, and developing numerous business lines
THE INFLUENCE OF SOCIAL MEDIA MARKETING AND BRAND AWARENESS ON CAFE YUMA BANDUNG PURCHASE DECISIONS
Authors: Frans Sudirjo  , I Nyoman Tri Sutaguna  , Endang Silaningsih  , Farida Akbarina  , Muhammad Yusuf
Published: September 2024

This study employs quantitative and descriptive methods." Customers of Cafe Yuma Bandung make up the majority of the research sample. This survey comprises a sample of Cafe Yuma Bandung customers who are at least 18 years old, have social media profiles, and are familiar with the cafe. Yuma Bandung on social media Purposive sampling was utilised to acquire data, and 89 participants took the survey. This number exceeds the required value of 0.70, indicating that the research findings are trustworthy. The overall reliability test resulted in a score of 0.902 for each of the social media marketing variables (X1), 0.874 for brand awareness (X2), and 0.902 for purchasing decisions (X3). This study included a quantitative descriptive research design, descriptive statistics, and PLS analysis. According to the findings of the study, social media marketing has a favourable and significant impact on purchasing decisions.
Keyword: Social Media Marketing, Brand Awareness, Keputusan Pembelian
This study employs quantitative and descriptive methods." Customers of Cafe Yuma Bandung make up the majority of the research sample. This survey comprises a sample of Cafe Yuma Bandung customers who are at least 18 years old, have social media profiles, and are familiar with the cafe. Yuma Bandung on social media Purposive sampling was utilised to acquire data, and 89 participants took the survey. This number exceeds the required value of 0.70, indicating that the research findings are trustworthy. The overall reliability test resulted in a score of 0.902 for each of the social media marketing variables (X1), 0.874 for brand awareness (X2), and 0.902 for purchasing decisions (X3). This study included a quantitative descriptive research design, descriptive statistics, and PLS analysis. According to the findings of the study, social media marketing has a favourable and significant impact on purchasing decisions.
Peran Organizational Citizenship Behavior Sebagai Upaya Optimalisasi Kinerja Pegawai Berbasis Work-Life Balance
Authors: Fadil Gema Imani  , Adya Hermawati  , Bambang Budiantono
Published: September 2024

The purpose of this study was to determine the effect of work-life balance on employee performance mediated by organizational citizenship behavior. The population in this study were all employee at Technical Unit of Vocational Training Wonojati in Malang. The sampling technique in this study used "Non Probability Sampling", and the sampling method in this study was Saturated Sample (Total Sampling) or Census. Respondents in this study were 32 people of that become an active employee at Technical Unit of Vocational Training Wonojati in Malang. The Data is processed through the software Smart-Partial Least Square 3 (Smart-PLS 3).The results showed that work-life balance has no significant effect on employee performance, work-life balance has a significant effect on organizational citizenship behavior, organizational citizenship behavior has a significant effect on employee performance. Organizational citizenship behavior acts as a mediator on the effect of work-life balance on employee performance at Technical Unit of Vocational Training Wonojati in Malang.
Analisis Pengaruh Makro Influencer Dan Mikro Influencer Dalam Kol (Key Opinion Leader) Marketing Terhadap Brand Awareness Skintific
Authors: Audrey Jessie Widyadhana
Published: September 2024

Brand awareness is a crucial factor in marketing strategies that influences brand recognition and perception among consumers. This study aims to analyze the impact of macro influencer, Abel Cantika, and micro influencer, Skin Oppa, in Key Opinion Leader (KOL) marketing strategies on brand awareness for the brand Skintific. The research adopts a quantitative approach, employing survey methods and collecting data through questionnaires distributed to social media users. The collected data is analyzed using regression analysis to examine the influence of independent variables (macro influencer and micro influencer) on the dependent variable (brand awareness). The findings indicate that both the macro influencer, Abel Cantika, and the micro influencer, Skin Oppa, significantly influence brand awareness for the Skintific brand. These findings have important implications for marketing practitioners in planning KOL marketing strategies involving both types of influencers to enhance brand awareness and brand image in the beauty industry. The participation of Abel Cantika as a macro influencer demonstrates higher brand recognition and positive perceptions among consumers. On the other hand, Skin Oppa's presence as a micro influencer influences brand awareness through direct interaction and personal recommendations with his engaged followers. These results highlight the importance of combining the impact of macro and micro influencers to create a holistic and effective approach in reaching a wider target audience and strengthening the brand-consumer relationship. Additionally, this study provides deeper insights into the power of KOL influence in shaping brand awareness, which can assist companies in making better strategic decisions to establish their brand presence in a competitive market. The findings underscore the significance of incorporating both macro and micro influencers in KOL marketing strategies, enabling marketers to maximize brand exposure and effectively engage with consumers. Practitioners can leverage the insights from this research to plan and implement impactful KOL marketing campaigns that enhance brand awareness and foster a positive brand image in the beauty industry.
Pengaruh Digital Marketing, Brand Image, Dan Kualitas Produk Terhadap Keputusan Pembelian Ulang Produk Skincare Lokal Pada Mahasiswa Universitas 17 Agustus 1945 Surabaya
Authors: Naomi Maktita  , Hotman Panjaitan
Published: September 2024

The aim of this research is to see the effect of digital marketing, brand image, and product quality on the decision to repurchase local skincare products. All 12,819 students at the 17 August 1945 University of Surabaya became the population of this study. The researcher used purposive sampling in sampling and obtained a sample of 100 respondents from calculations using the slovin formula. Sample collection using questionnaires conducted online and offline with the help of google form. According to the research results obtained multiple linear regression analysis . According to the results of the partial test (t test), partially there is influence from the Digital Marketing (X1), Brand Image (X2), Product Quality (X3) variables on Repurchase Decisions (Y). While according to the F test (simultaneous test) that simultaneously there is influence from the Digital Marketing (X1), Brand Image (X2), Product Quality (X3) variables on Repurchase Decisions (Y).
Efek Kepemimpinan Transformasional, Power Distance Dan Followership Terhadap Kemampuan Pengambilan Keputusan Karyawan
Authors: Muchamad Lukman Fauzi  , Survival Survival  , Mulyono Mulyono
Published: September 2024

The purpose of this study was to determine “the effect of transformasional leadership, power distance and followership on decision making abilities” (Study on employees of PT. Telkom Akses Malang). The population in this study were all employees of PT. Telkom Akses Malang, totaling 233 people. The sampling technique in this study used “Non Probability Sampling”, and the sampling method in this study was “Proportional Cluster Sampling”, with a total of 67 respondents. Data were analyzed by Multiple Linear Regression. Based on raw data or primary data collected from respondents, it is then processed through SPSS for windows statistical data processing.The results of the study prove that transformasional leadership, power distance and followership simultaneously and partially have a positif and significant effect on the decision making abilities of employees of PT. Telkom Akses Malang, where transformasional leadership has a dominant influence on the decision making ability of employees of PT. Telkom Akses Malang.
Penghimpunan Dan Distribusi Zakat Penghasilan Serta Dampaknya Terhadap Kesejahteraan Ekonomi Keluarga Muslim Di Kota Binjai Pada Masa Pandemi Covid-19
Authors: Adelia Zahra Harahap  , Chuzaimah Batubara  , Rahmi Syahriza
Published: September 2024

The world is being rocked by a major pandemic called the Covid-19 Pandemic. The increasing number of patients infected with the Covid-19 virus is becoming increasingly difficult to control. Until this research was written, there were 4.58 million positive confirmed cases of Covid-19 in Indonesia. Not only the government, but social institutions also contributed to the existing problems. One of these social institutions is BAZNAS. The Indonesian Ulema Council issued fatwa number 23 of 2020 concerning the use of zakat, infaq, and alms funds for post-pandemic handling of Covid-19. Income zakat is one type of zakat that has a big role. Therefore, this study aims to find out how Binjai City BAZNAS collects and distributes zakat income funds and determines its impact on the economic welfare of Muslim families. Using qualitative research methods, we can find out that the role of income zakat funds is very large in helping Muslim families in Binjai City.
Pengaruh Sales Growth dan Intensitas Modal Terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021
Authors: Arifah Dwi Wahyuni  , Mulyadi Mulyadi  , Panata Bangar Hasioan Sianipar
Published: September 2024

The purpose of this study is to examine the effect of sales growth and capital intensity on tax avoidance, either directly or through institutional ownership variables as moderation. This study uses quantitative research methods with the type of data, namely secondary data, obtained from annual financial reports. The population and samples used in this study are annual financial reports on raw goods sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sampling technique, namely purposive sampling technique. The results of the study revealed that sales growth has no effect on tax avoidance, capital intensity affects tax avoidance, institutional ownership does not moderate the effect of sales growth on tax avoidance, and institutional ownership moderates the effect of capital intensity on tax avoidance.
Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021
Authors: Mutiara Dhea Puspita  , Mulyadi Mulyadi  , Panata Bangar Hasioan Sianipar
Published: September 2024

The Effect of Tax Planning and Profitability on Company Value with Transparency as a Moderation Variation in Infrastructure Companies in 2018-2021 Listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) the Effect of Tax Planning on Company Value, (2) The Effect of Profitability on Company Value, (3) The Effect of Tax Planning in moderating the relationship between company value and transparency, (4) The Effect of Profitability in moderating the relationship between company value and transparency. The population in this study is all Infrastructure companies listed on the Indonesia Stock Exchange during the 2018-2021 period, totaling 119 companies meeting the sample criteria. For sampling techniques in this study using Nonprobability Purposive Judgment Sampling. The results show: (1) Tax Planning has a positive and significant effect on company value, ( 2) Profitability has a positive and significant effect on company value, (3) Transparency weakens tax planning on company value, (4) Transparency is not able to moderate profitability on company value.
Strategi dan Peran Komunikasi Bisnis Dalam Upaya Meningkatkan Minat Beli Konsumen di Era Digital
Authors: Meyra Rizky Azhary  , Muhammad Agung  , Nabila Prahaski  , Tuti Tri Ulin  , Suhairi Suhairi
Published: September 2024

This article aims to investigate the tactics and functions of corporate communication in an effort to increase consumer interest in making purchases in the digital era. The research method used in this article is qualitative, meaning that it is based on readings from the literature as well as quotes from other studies and professional opinion. students study the tactics and functions of corporate communication in an effort to boost consumer interest in making purchases in the digital era. Other people can use the internet to communicate with other people who live far away, read electronic books, and conduct information searches. With the internet, humans can communicate with people far away, read digital books, search for information, and even shop online. This has influenced marketing methods from conventional to digital, and increased buying interest online.
Pengaruh Motivasi Kerja, Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Petrokopindo Cipta Selaras Gresik
Authors: Apriyana Nur Kharisma  , Nur Cahyadi
Published: September 2024

The rapid development of the era in the era of globalization has made companies including small companies and large companies compete with each other to maintain their business. In this case, companies need potential resources, both leaders and employees, for tasks that determine the achievement of goals. Human resources owned by companies must also have good quality performance. Quantitative research methods were used in this study, researchers collected data through respondents using a questionnaire. The population of this study are employees of PT. Petrokopindo Cipta Selaras. Total employees of PT. Petrokopindo Cipta Selaras, namely 178 people, while the number of samples in this study was 123 people. The results of the research show that Employee Performance (Y) at PT. Petrokopindo Cipta Selaras is partially influenced by Work Motivation Variables (X1), Work Environment (X2) and Work Discipline (X3)
Implementasi Surat Menyurat di Dinas Pertanian Tanaman Pangan dan Holtikultura
Authors: Zainarti Zainarti  , Sucita Saskya Piliang
Published: September 2024

The implementation of correspondence at the Food Crops and Horticulture Agriculture Office is very important to ensure smooth communication between the office and other parties, both internal and external. Correspondence is used for various purposes, such as notifications, requests, submissions, and so on. In the implementation of correspondence at the Food Crops and Horticulture Agriculture Office, there are several things that need to be considered. First, the letter format must be adjusted to the applicable standards and can facilitate the archiving process. Second, the use of clear and easy-to-understand language so that the message can be conveyed properly. In addition, letter security must also be considered. Letters containing confidential or important information must be kept confidential and must not be misused. Therefore, procedures for sending, storing, and deleting letters must be well organized and carried out in accordance with applicable regulations. In practice, the implementation of correspondence at the Food Crops and Horticulture Agriculture Office can utilize information technology, such as the use of email or a mail management information system to speed up and facilitate the correspondence process. However, the use of technology must be accompanied by adequate security so as not to cause harm to the agency. By implementing correspondence properly, the Food Crops and Horticulture Agriculture Office can improve work efficiency and effectiveness and strengthen relationships with other parties, so as to achieve the goals that have been set.
Dampak Penutupan Tiktok Shop Dalam Penjualan Produk
Authors: Faesal Faesal  , Nada Muna Luqyana  , Naili Sa'idah  , Gunawan Aji
Published: September 2024

TikTok Shop is a social commerce feature that allows users and content creators to promote and sell their products through TikTok. The impact of e-commerce on the Indonesian economy has been enormous, causing the country to experience unprecedented growth in this sector. TikTok Shop, an investment project in the popular social media application TikTok, was initially a huge success, making it easier for businesses and customers to interact in unique ways. However, this growth changed significantly after the TikTok Shop in Indonesia closed. The aim of this research is to determine the impact that occurred as a result of the TikTok shop being closed. This research uses a descriptive qualitative research approach. The results of this research are that the closure of the TikTok Shop has a significant impact on product sales. This impact can be positive or negative. The positive impact is that it can increase competition in the e-commerce industry. However, the negative impact is that it can cause a decrease in sales for sellers, difficulty finding alternative e-commerce platforms, and the loss of COD payment methods.
Pengaruh Ekspor, Impor, Inflasi, Dan Suku Bunga Terhadap Neraca Pembayaran di Indonesia
Authors: Diokta Awagi  , Agus Eko Sujianto  , Lailatul Fitriana  , Elvi Nurita Roisatin  , Cindy Elvia Ridha Wardani
Published: September 2024

All records of money entering or leaving a country are kept in the balance of payments. This research was conducted with the aim of ascertaining the impact of exports, imports, inflation and interest rates on the balance of payments in Indonesia in the 2019-2022 period. The Central Statistics Agency, Bank Indonesia, and the Ministry of Trade of the Republic of Indonesia provide secondary data that is useful in a quantitative descriptive approach for the 2019-2022 period. Classical assumption testing and multiple linear regression analysis are the data analysis methods used. This research found that the variables exports (X1), imports (X2), and inflation (X3) had a negative effect on the balance of payments, while interest rates (X4) had a positive effect on Indonesia's balance of payments. Simultaneously exports, imports, inflation and interest rates influence the balance of payments in Indonesia.
Pengembangan Sistem Informasi Akuntansi Yang Efisien Dalam Meningkatkan Operasional Perusahaan Di PT Malindo Feedmill TBK Di Gresik
Authors: Rosaria Rudeng  , Hwihanus Hwihanus
Published: September 2024

The purpose of this research is to improve the development of accounting information systems add value or company competitiveness,find out information collection and the result of information obtained from the PT Malindo Feedmill Tbk. The type of research carried out was qualitative research with primary data sources obtained from PT Malindo Feedmill in 2018 – 2019. The population in this research were employees from PT Malindo Feedmill Tbk. In analyzing,researchers used data collection techniques by observation,interview and literature study. The result of this research is an Accountancy Information System that is efficient in improving  company operations wheren the descriptive decision making variable is good because it has an average of 3,83
Perbandingan Instrumen Pembiayaan Bank Mega Syariah: Mudharabah, Musyarakah, Ijarah, Istisna, dan Murabahah
Authors: Catherine Catherine  , Eileen Mirabelle  , Gandi Gandi  , Novita Novita  , Tryen Lux Shandova Manalu  , Vian Ervina
Published: September 2024

Bank Mega Syariah is one of the leading Islamic financial institutions in Indonesia. The bank was established with the aim of providing banking services in accordance with sharia principles in Islam. The main Islamic banking concepts, namely Mudharabah, Musyarakah, Ijarah, Istishna, and Murabahah, in the context of Bank Mega Syariah. This study analyzes the proportion of each instrument to the bank's total financing and classifies the instruments based on the social needs pyramid of the higher ethical objective (maqashid sharia), including classification as pseudo-Islamic, sharia compliance, or sharia-based.
Analisis SWOT Sebagai Dasar Pemasaran Produk Air Minum Kemasan “Blit” Perumdam Tirta Penataran Kabupaten Blitar
Authors: Anggelia Hayuning Ariffa  , Mega Cattleya P.A Islami
Published: September 2024

Perumdam Tirta Penataran Blitar Regency is a regional water company operating in Blitar. Where this company has good water sources that must be utilized, namely bottled drinking water (AMDK). With abundant springs, this innovation must be carried out as company development. With the SWOT analysis method, it is hoped that this research can provide an answer or solution to the innovation development carried out by Perumdam Tirta Penataran, Blitar Regency. Where the results obtained from the SWOT analysis through a questionnaire are IFAS of 2.23 and EFAS of 1.59, where the figures obtained are in quadrant 1, which opens up a wide opportunity to make Blit AMDK products better known to the public by utilizing the product's strengths. . Then continue with the aggressive strategy analysis with a marketing mix that is in accordance with AMDK Blit which can be used as a promotional method in the future when the product has been marketed publicly to the general public so that the strength of Perumdan Tirta Penataran Blitar Regency is expected to pay attention to, strengthen and maximize services so that potential consumers can interested in AMDK Blit products. It is hoped that with the above methods and   the analysis carried out by AMDK at Perumdam Tirta Penataran it can develop further in the future.
Analisis Laporan Keuangan Syariah – PT Bank Muamalat Indonesia Tbk
Authors: Justin Justin  , Padli Rahman  , Aurelia Priscilla Cuandra  , Serena Phang  , Viandi Agustinus  , Gary Gary
Published: September 2024

PT Bank Muamalat Indonesia Tbk (BMI) became a pioneer of Islamic banking in Indonesia after the 1997-1998 monetary crisis. Established in 1992, BMI continues to innovate with Islamic financial products, such as Mudharabah Subordinated Sukuk and Shar-e as the first instant savings product in Indonesia. BMI's focus is not only on customer service, but also on green banking with a policy of not financing businesses that harm the environment. With this, the focus of this research is to analyze the products offered by BMI from 2020 to 2022. Data is obtained through the company's annual financial statements. The performance of this bank is also proven to be in accordance with existing sharia regulations. However, it also has shortcomings in the transparency of the company.
Efek Moderasi EPS dalam Pengaruh DER dan ROA terhadap Harga Saham di Indeks LQ45
Authors: Doni Yusuf Bagaskara  , Rohmadi Rohmadi
Published: September 2024

This study aims to determine the Moderation Effect of EPS in the effect of DER and ROA on Stock Prices in the LQ45 Index. This study uses quantitative methods, the study population is 45 issuers in the LQ45 Index, the research sample comes from 2022 data.  Researchers used data collection models and documents from the Indonesia Stock Exchange (IDX). The analysis process uses cross section multiple regression analysis assisted by JASP version 0.18.1. The results of this study state that DER has no effect on stock price, ROA has a significant negative effect on stock price, and EPS cannot moderate the relationship between DER and stock price, and EPS can moderate the relationship between ROA and stock price. Research findings can have an impact on investor decision considerations in looking at stock price movements.
Dampak Pendapatan Usaha Kecil Menengah terhadap Kesejahteraan Pekerja dalam Perspektif Ekonomi Syariah
Authors: Liaqodatul mahmudah  , Anna Zakiyah Hastriana
Published: September 2024

In order to fulfill life's needs in order to be prosperous, people who have the ability and are keen to see their own potential and are able to identify the environment, can find opportunities and open up business opportunities for the community. Businesses undertaken to meet living needs include Micro, Small and Medium Enterprises. The problem in this research is an economic problem that has become problematic in people's lives, namely related to increasing welfare, so in this research we will discuss the impact of MSMEs on improving people's welfare.this research  is entitled the role of micro.small and medium enterprises in improving community welfare according to on islamic perspective. Case study of Cassava Tape in Pordapor Village, Guluk-Guluk District. This research will discuss the role of Cassava Tape Business in improving community welfare. And discusses the role of the Cassava Tape business in improving community welfare according to an islamic perspective. To answer the questions above. This research uses qualitative reseanch,white the data collecton technique emphasizes interviews with 15 female workers in cassava tape in Pordapor village, Guluk-guluk subdistrict.
Pengaruh Kompetensi Aparat Desa dan Penggunaan Aplikasi Sistem Keuangan Desa terhadap Kualitas Laporan Keuangan Desa
Authors: Katharina Yuneti  , Valeria Eldyn Gula  , Wihelmina Maryetha Yulia Jaeng
Published: September 2024

This research describes testing the influence of employee competency and use of village financial system applications on the quality of village financial reports. The research method used is quantitative with a survey approach. The data used in this research is a questionnaire. Data analysis using Multiple Linear Regression Analysis. The research results show that employee competency influences the quality of village financial reports, while the use of village financial system applications does not influence the quality of village financial reports and the internal control system has a positive influence on the quality of village financial reports. Based on the results of this research, the village government in Sikka Regency needs to improve various training and ensure that village officials understand the training material provided properly and correctly.
Analisis Sistem Akuntansi Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Sarolangun
Authors: Iskandar Sam  , Misni Erwati  , Muhammad Febriansyah
Published: September 2024

This research aims to analyze the regional financial accounting system at the Sarolangun district regional financial and asset management agency office. This research lasted for 3 months. This research is qualitative research, while the data sources used in this research consist of secondary data sourced from information at the research site, scientific journals and books related to the research object and primary data obtained directly from respondents or those who are sample in this study. Data analysis in this research used the Miles & Huberman Interactive analysis technique. The results of this research show that in carrying out the main tasks and functions in the field of effective, accurate and transparent regional financial management, the Regional Financial & Asset Management Agency uses the SIMDA Finance Application and Microsoft Excel which helps manage regional government financial data. The implementation of the regional financial accounting system at BPKAD Sarolangun Regency is in accordance with Minister of Home Affairs Regulation Number 70 of 2019 concerning Regional Government Information Systems Articles 2 and 20. Preparation of BPKAD Sarolangun Regency Financial Reports consisting of: 1) Budget Realization Report, 2) Operational Report 3) Balance Sheet , 4) Equity Change Report 5) Cash Flow Report and 6) Notes to Financial Reports where the format and description of estimates have been classified in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (PSAP 01) and Minister of Home Affairs Regulation Number 64 of 2013 Concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments.
Pengaruh Modal dan Investasi Teknologi terhadap Pertumbuhan Ekonomi Provinsi Nangroe Aceh Darusalam Setelah Dibelakukan Syariat Islam
Authors: Safriadi M Yunus Aks
Published: September 2024

The existence of the policy of the Government of the Republic of Indonesia, providing special autonomy to the Province of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization, accompanied by the issuance of a law implementing Islamic Sharia in Aceh in a comprehensive manner, as well as opening up opportunities for the government and the people of Aceh Province to increase the rate of economic development which is based on religious values. The aim of this research is to analyze the influence of capital issued by the government and technology investment on the regional economic growth of Aceh province. The target population is districts/cities in Aceh Province, while the sample consists of 23 analysis units (5 cities and 18 districts). Secondary data is on a ratio scale, to measure research variables, namely; capital, technology investment and regional economic growth for the 2011 - 2020 period, sourced from the NAD Provincial Central Statistics Agency. Data analysis techniques use descriptive statistics and regression analysis to test research hypotheses. The research results show that, specifically and simultaneously, capital and technology investment have a significant influence on the regional economic growth of Aceh Province. Partially, capital and technology investment are determinants of regional economic growth in Aceh Province. These two variables have the effect of increasing regional economic growth. Provinces that have large capital and investment in quality and innovative technology will have an impact on high economic growth in Aceh Province. Thus, it indicates that in general the intensity of implementation of Islamic Sharia in Aceh province has provided a meaningful role for the capital sector and technology investment in increasing regional economic growth.
Analisis Kualitas Pelayanan Pengguna KIS Pada Pusat Kesehatan Masyarakan (Puskesmas) Di Beberapa Kabupaten Bogor
Authors: Putri Nurlailia Agustina  , Sonny Fransisco Siboro  , Syalum Fajrin  , Anatassya Sagita Oktaviola
Published: September 2024

Quality of service is a focus on meeting customer expectations. Customer satisfaction is the primary goal of quality service. BPJS Health is a body that moves in the field of social security of Health. The aim of this study is to analyze the quality of BPJS health services in the puskesmas. Quality of service is physical proof, reliability, responsiveness, assurance and certainty, and empathy. This research is a descriptive method and a quantitative method. Data collection is carried out by dissemination of questionnaires to respondents, websites from various related sources. Sampling method is purposive sampling. Research results show that physical evidence, reliability, responsiveness, assurance and certainty, and empathy have a good percentage. However, this research suggests that the quality of service should be further improved by not distinguishing patients with BPJS or cash, implementing services according to health standards, improving hygiene at the practice, comfort especially for the elderly, providing information in detail and clearly, enhancing cooperation with hospitals so that more medical personnel, a friendly and polite attitude to be observed. Factors contributing to the low quality of services include lack of human resources and facilities, as well as lack of coordination between primary and higher levels of health care. This research provides important insights for improving the quality of health services in Puskesmas, especially for users of KIS in Bogor District.
Analisis Penggunaan Mesin Electronic Data Capture (EDC) Pada Wajib Pajak Restoran Sebagai Upaya Mengoptimalkan Penerimaan Pajak Daerah di Kota Kupang
Authors: Yusuf Frans Kartoma  , Novi Theresia Kiak  , Maria Indriyani Hewe Tiwu
Published: September 2024

This research aims to explain the implementation of the policy on the use of Electronic Data Capture (EDC) machines among restaurant taxpayers in Kupang City and to explain the factors that hinder and obstruct the implementation process as well as the use of EDC machines as a payment transaction system for restaurant taxpayers in Kupang City. This study employs a descriptive qualitative approach by conducting interviews with informants from the Badan Pendapatan Daerah Kota Kupang, Bank NTT KCU Kupang, and restaurant taxpayers who have installed EDC machines. The research findings indicate that the policy on the use of Electronic Data Capture (EDC) faces several issues, both in the implementation process and in the use of EDC machines by restaurant taxpayers who have installed them. The lack of awareness, support, and readiness from restaurant taxpayers in terms of technical, administrative, and human resources aspects, as well as ineffective communication and coordination between Bapenda and Bank NTT towards taxpayers, are obstacles in the implementation process of EDC machines. From the perspective of EDC machine usage, technical problems with the machines, such as frequent errors, consumers' understanding level, the billing and tax payment system that is not yet fully digitized through the EDC machine system, the limitations of EDC machine features and services that do not yet meet the needs of restaurant taxpayers, and the human resource aspect of restaurant taxpayers who are not yet able to operate the EDC machines, constitute several non-technical factors that also hinder the use of EDC machines as a payment transaction system.
 
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Pengaruh Budaya Organisasi Yang Positif Terhadap Retensi Karyawan di UMKM Bakpia Lanank Jogja
Authors: Dian Lestari  , Kristiana Sri Utami
Published: September 2024

This study aims to explore the positive organizational culture and factors influencing employee retention at Bakpia Lanank Jogja. The research methodology employed a qualitative approach, gathering data through observations and interviews with company employees. The findings indicate that the majority of employees perceive a positive organizational culture, particularly in terms of job security, cooperation, company support, openness, and job appreciation. Additionally, factors such as well-designed job roles, clear career opportunities, and a positive work environment also contribute to employee retention in this company. These results provide valuable insights for company management to maintain and enhance a positive organizational culture and employee retention strategies in the future.
Pengungkapan Kinerja Sosial pada Aspek Sosial Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative
Authors: Juan Hendrian Pratama  , Syaiful Rahman Soenaria
Published: September 2024

Bandung City Government is a government agency that has not published its own sustainability report. The reason why this research was conducted on the social aspects of sustainability reporting at the Bandung City Government is because these government agencies and should be role models for sustainable development as they act according to the public interest and the first step to take responsibility for the social impacts caused by the Bandung City Government is to publish a sustainability report. This research was conducted over a period of time from September 2023 to March 2024, and was conducted using a single case study process with the Bandung City Government with the specific method of Action Research. This method involved asking people with capacity in the Bandung City Government who had intensive and in-depth knowledge of the aspects that needed to be disclosed in the sustainability report for data. Further documentation was also taken to prove that the information was valid. It is then reported in GRI 401, 402, 403, 404, 405, 406, 407 for social aspects. General indicators regarding all information that needs to be disclosed are in GRI 2 and 3. Based on the research conducted, it aims that the Bandung City Government can disclose material information regarding general and social impacts into the Sustainability Report, using the GRI Standards as guidelines.
Pengaruh Pemahaman Sistem Akuntansi, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Pengelolaan Anggaran Dana Desa
Authors: Mutiara Ratu Shapura  , Nurlaila Nurlaila  , Nurul Jannah
Published: September 2024

Management of village fund management is accountability or answering and explaining the performance and actions of a person/leader of an organizational unit to parties who have rights or who are authorized to ask for accountability in the form of reports with the principle that every village financial management activity must be accountable to the village community. Research methods used The quantitative method used was a sample size of 34 people. The data collection instrument used was a questionnaire. The dependent variable of this research is village fund budget management and the independent variables are understanding the accounting system, use of information technology and internal control. The data analysis technique used is multiple linear regression analysis. The results of the t test show that (1) the variable understanding the accounting system has no effect on village fund budget management, the use of information technology has an effect on village fund budget management, internal control has a positive effect on village fund budget management while simultaneously the variables understanding the accounting system, use of information technology and internal control has a significant and positive effect on village fund budget management.
Pengaruh Lokasi Terhadap Keputusan Menjadi Nasabah di Bank BSI KCP Pasar Aur Bukittinggi
Authors: Dzakiyah Suci Yuhary  , Sandra Dewi
Published: September 2024

This research is motivated by competition in the banking world. Where Sharia banks are required to be able to influence society with their advantages. With the support of this strategic business location, consumers can make more decisions to become customers at BSI KCP Pasar Aur Bukittinggi. The aim of this research is to find out how much influence location has on the decision to become a customer at BSI KCP Pasar Aur Bukittinggi. This research uses quantitative methods. The data collection technique uses a questionnaire. Sampling in this study used Rao Purba with a sample size of 96 people. The tests used include, Descriptive Analysis, Pre-Research Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test and Heteroscedasticity Test), Simple Linear Regression Analysis Test, and Hypothesis Test (t-Test, F Test and R2 test) assisted with SPSS 20. The results of this research partially show that location has a significant influence on customer decisions with a calculated value of tcount ≥ ttable (8.307 ≥ 3.380). Based on the results of research tests using simple linear regression analysis techniques, it can be stated simultaneously or together that there is a positive and significant influence with a significant F value of 0.000 ≤ 0.05. The test value of the coefficient of determination (R2) has an influence of 0.423 or 42.3% on customer decisions, while the remaining 57.7% is influenced or explained by other variables not discussed in this research.
Analisis Prosedur Pemberian Kredit pada KSP Kopdit Pintu Air Cabang Koting
Authors: Fransiskus Nong Anis  , Maria Nona Dince  , Wihelmina Maryetha Yulia Jaeng
Published: September 2024

This research aimed to define the process of credit approval at KSP Kopdit Pintu Air of Koting Branch. The research method used was descriptive qualitative, with primary data as the  main source. Analysis of the credit approval process was conducted through observations and interviews. The result of results indicated that the credit granting process at KSP Kopdit Pintu Air of Koting Branch consisted of several stages such as credit application, credit analysis, credit disbursement, and credit assistance. Although the credit granting process at KSP Kopdit Pintu Air of Koting Branch had been generally effective, principle of granting credit based on 5C had been well implemented at KSP Kopdit Pintu Air of Koting Branch was not applied to small loans.
ANALYSIS ON CONSTITUTIONAL COURT DECISION NO. 96/PUU-XVIII/2020 FROM THE PERSPECTIVE OF CRITICAL LEGAL STUDIES THEORY
Authors: Gracella Aswara Lady , Farkhani
Published: September 2024

The establishment of the Constitutional Court is driven by a serious effort to protect the constitutional rights of citizens and uphold the constitution as the highest norm. Constitutional Court Decision No. 96/PUU-XVIII/2022 on the material review of Article 87 letters A and B of Law No. 7/2020 on the Constitutional Court, from the perspective of legal positivism, indicates that the Constitutional Court has exercised its authority in accordance with the governing law. Critical Legal Studies theory, as a branch of legal philosophy, offers a different perspective in evaluating legal products. This research aims to: first, understand the reasoning of the Constitutional Court judges in deciding the case; and second, assess the Constitutional Court's decision from the perspective of Critical Legal Studies theory. The research method employed is doctrinal research with a philosophical approach.
The findings of this study reveal that the Constitutional Court ruled that the petitioner's argument concerning Article 87 letter A of Law 7/2020 is legally justified and no longer has binding legal force since the pronouncement of this Decision. However, the petitioner's request regarding Article 87 letter B of Law 7/2020 is deemed legally unjustified. According to the analysis of Critical Legal Studies theory on Constitutional Court Decision No. 96/PUU-XVII/2020, it is evident that there is a dominant ideology influencing the judges' considerations in the decision. The Constitutional Court merely relies on subjective values in deciding the case, disregarding procedural legal principles and pretending to maintain neutrality. The judges' reliance on political institution testimony demonstrates the inseparability of politics and law. The statement in the verdict regarding the selection of the Chairperson and Deputy Chairperson, who can only be reelected nine months after this decision, serves as evidence that the Constitutional Court aims to avoid any disadvantages and indirectly ensures the current Chairperson and Deputy Chairperson will continue to hold their positions.