bluuebunny/crossref_metadata_2025 huggingface dataset:
Literature Review: Pengaruh Profitabilitas, Modal Kerja Bersih, dan Leverage terhadap Penahanan Kas
Authors: Wulandhari Dessy Ayu , Kuntadi Cris , Pramukty Rachmat
Published: April 2024

Kas adalah bentuk aset lancar yang sangat fleksibel dan dapat disesuaikan dengan kebutuhan entitas atau perusahaan. Kas merupakan parameter krusial karena tanpa ketersediaan kas, perusahaan tidak dapat melakukan kegiatan operasinya sesuai rencana dan keinginan. Dengan demikian, penahanan kas perusahaan bergantung pada profitabilitas, modal kerja bersih, dan leverage yang dimiliki. Inilah mengapa peran penahanan kas sangat penting bagi keberlangsungan perusahaan. Menjaga jumlah kas yang terlalu sedikit atau berlebihan dapat berdampak negatif pada perusahaan. Oleh karena itu, perusahaan perlu memperhitungkan faktor-faktor yang dapat memengaruhi tingkat penahanan kas perusahaan. Artikel ini membahas tentang faktor-faktor yang mempengaruhi penahanan kas yaitu: profitabilitas, modal kerja, dan leverage. Tujuan dari penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Adapun hasil dari artikel literature review ini adalah: 1) profitabilitas berpengaruh terhadap penahanan kas; 2) modal kerja bersih berpengaruh terhadap penahanan kas; dan 3) leverage berpengaruh terhadap penahanan kas.
Pengaruh Kualitas Layanan Aplikasi DANA terhadap Kepuasan Pengguna dalam Melakukan Transaksi Secara Online sebagai Alat Pembayaran Elektronik (E-Payment) di Daerah Istimewa Yogyakarta
Authors: Ratnaningtyas Endah Marendah , Hulu Delisman Jaya , Puspitaningnala Diva Rifdah Rizkia , Jumadi Jumadi
Published: April 2024

Semakin berkembangnya teknologi dan internet, maka semakin banyak orang yang memanfaatkan E-payment sebagai solusi yang mudah dan cepat dalam melakukan transaksi secara online. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas pelayanan terhadap kepuasan pengguna E-Payment DANA. Aplikasi DANA merupakan salah satu aplikasi yang mendukung untuk pembayaran non tunai atau Mobile Payment. Jenis penelitian yang digunakan adalah kuantitatif, untuk pengumpulan datanya dengan cara penyebaran kuesioner. Jumlah sampel dalam penelitian ini adalah 100 responden. Sampel yang diambil merupakan masyarakat Daerah Istimewa Yogyakarta yang menggunakan DANA, Metode analisis data yang digunakan dalam penelitian ini adalah Regresi linier berganda, uji t, uji F dan uji koefisien determinasi. Berdasarkan hasil uji yang telah dilakukan hasil penelitian ini menunjukkan bahwa secara parsial, keandalan, jaminan, dan daya tanggap mempunyai pengaruh yang signifikan terhadap kepuasan pengguna. dan secara simultan keandalan, jaminan dan daya tanggap berpengaruh signifikan terhadap kepuasan pengguna.
INOVASI PEMBERDAYAAN PAUDQU DARUSSOLIHIN: MEMBANGUN PEMBELAJARAN AL-QURAN INTERAKTIF, MEMPERKENALKAN BAHASA ARAB DAN MENINGKATKAN LITERASI PERBANKAN SYARIAH
Authors: Rohwiyono Anang , Rof’illah Abid , Syapi’i Ahmad Abdullah , Anggraeni Arifah Oktavia , Agustin Eka Sonya , Azis Hani Febrian , Magfiroh Isni Daimatul , Putri Mualifah Macica , Hasan Muhamad Fikri , Tihona Syifa Mawardah , Alrahmado Vito , Haryadi Virginia Indriani
Published: April 2024

Social Work Lecture (KKS) is an activity that involves students to be able to participate directly in community activities. After getting lecture material in the form of theory, this KKS is a form of real community service to apply the knowledge gained during lectures. This activity was carried out by FAI UHAMKA students class of 2020. The target of this service is children and the surrounding community in PaudQU Darussolihin. PaudQU Darussolihin, as an institution that has a vision and mission to improve the understanding of Islam for children and the community, especially in reading the Qur'an, is considered a strategic partner to achieve this goal. Students realize that there are a number of challenges faced by the community, especially related to understanding the Quran, Arabic language skills, and Islamic banking literacy. Therefore, students of the Faculty of Islamic Religion, Prof. Dr. Hamka University plan a PSC Program that will focus on innovation in empowering. Through this program, it is expected to build an interactive Quran learning system, utilizing technology to increase the attractiveness and effectiveness of learning. In addition, this activity will also introduce Arabic more thoroughly, from basic to advanced, so that children and our society The surrounding community can understand and apply the language in everyday life. No less important, this program will also provide a deep understanding of Islamic banking literacy, in the form of seminars, and provide practical skills in managing Islamic finances.
PENINGKATAN HASIL BELAJAR SISWA TENTANG MEMBEDAKAN ZAT TUNGGAL DAN CAMPURAN MELALUI MODEL STUDENT TEAM ACHIEVEMNT DIVISION KELAS IV SD KUPANG
Authors: Adoe Treesly Y.N
Published: April 2024

This research aims to improve student learning outcomes in class V science subjects through the application of the STAD learning model. The research method used is Classroom Action Research (CAR) or Classroom Action Research (PTK) using the STAD learning model which is carried out in 2 cycles. One cycle consists of four stages, namely: planning, implementation, observation and reflection. This research was conducted at SDI Fatufeto 1 Kupang City. The research subjects were class V students of SDI Fatufeto 1 Kupang City for the 2022/2023 academic year, consisting of 24 students. The action taken is to apply the STAD learning model. Data collection techniques include observation, tests and documentation. The results of this research show that learning on theme 9 subtheme 1 learning 2 using the STAD learning model can improve the learning outcomes of SDI Fatufeto 1 class students in Kupang City. In cycle I, the criteria were Poor (K) with a percentage of completeness of student learning outcomes obtained at 37.5%, while student learning outcomes in cycle II received good criteria (B) with a percentage of completeness obtained at 95.84%. Meanwhile, data from student observations in cycle I, students obtained a total score of 955.50 with an average score of 72.50 and received adequate criteria (C), while in cycle II the student activity score increased to 1,142.50 with an average score 88.75 and received very good criteria (SB).
PENINGKATAN KUALITAS PENDIDIKAN AGAMA MELALUI PENGABDIAN MASYARAKAT PADA ANAK-ANAK, REMAJA dan WARGA PERUMAHAN VILLA MUTIARA CINERE RT 006 RW 011
Authors: Rachmawati Miatin , Sulaeman Abdul Hisyam , Fadilla Aulia Nur , Sakinah Dahlia Nur , Romadon Fathur Rohman , Ikhlash Hafizh Khairul , Awliyah Irna , Rakasiwi Irsyad Hisyam , Husainy Legi Agustin , Mudalipah Mudalipah , Putri Nabilla mathina , Nurfadillah Suci Restu
Published: April 2024

Kuliah Kerja Sosial (KKS) salah satu kegiatan akhir yang dilaksanakan setiap tahunnya dan melibatkan peranan mahasiswa, khususnya mahasiswa UHAMKA FAI semester VIII Angkatan 2020 sebagai bentuk pengabdian nyata kepada masyarakat sehingga ilmu yang sudah didapat selama perkuliahan dapat direalisasikan serta diamalkan Kegiatan KKS kelompok 20 telah dilaksanakan di wilayah perumahan villa mutiara Cinere, Grogol,Limo,Depok, Jawa barat. Kegiatan KKS direalisasikan pada tanggal 1 Februari 2024, yang berlangsung selama 3 Minggu. Anggota kelompok terdiri dalam satu Fakultas dengan tiga prodi yang berbeda sehingga kegiatan-kegiatan yang di tuangkan dalam KKS beragam dan tidak hanya fokus kepada satu bidang saja. Seperti, program PAI dan PBA yang digabungkan kemudian nantinya diaplikasikan kepada anak-anak yang ada di Musholla Nurul iman dengan metode belajar sekaligus berkomunikasi non formal yang bertujuan agar murid ajar tidak mudah bosan dan merasa sangat senang selama kegiatan berlangsung. Selanjutnya program PS melangsungkan kegiatannya Seminar yang Berjudul Edukasi Menabung Sejak Kepada anak-anak Tahsin Nurul iman.
PENINGKATAN KESEJAHTERAAN MASYARAKAT MELALUI PEMBERDAYAAN EKONOMI DAN PENDIDIKAN DI DESA LEUWIMALANG
Authors: Wibowo Heru , Zulqarnain Ahmad Faiz , Harahap Cindy Yuliana , Amalia Reza Rossa , Humayra Aisyah , Firmansyah Dafidt , Fikri Hasbiallah Nur , Syabilla Kais , Sandi Mahesa , Zikri Muhammad , Fauziah Nafra , Rahayu Qhory Anisa
Published: April 2024

KKS or Social Work Lecture is an activity aimed at serving the community with the goal of developing needy villages. This community service activity includes educational and entrepreneurial development. The activity is carried out by students of FAI UHAMKA as the organizers, and the community as the recipients. The activity is implemented by building cooperation with local village officials and the Student Council (OSIS). Located in Leuwimalang Village, Cisarua, Bogor. This KKS program focuses on the development of Islamic religious education, Arabic language, and Sharia economics..
PENDAMPINGAN PENGELOLAAN WISATA DESA KONSERVASI ANAK PENYU (TUKIK) : PENINGKATAN PEMBERDAYAAN MASYARAKAT MENDUKUNG PARIWISATA BERKELANJUTAN PANTAI YEH GANGGA
Authors: Ayu Putu Cita , Mahayasa I Gede Aryana , Budi I Made Agus Setia , Apsari Ni Made Tina
Published: April 2024

The tourism industry plays a vital role in a region's development and has the potential to boost local income when effectively managed. Tabanan Regency boasts an intriguing tourist destination known as Hatchling Conservation at Yeh Gangga Beach, overseen by the local community to protect hatchling species from extinction. The purpose of this article is to inform readers about the hatchling conservation efforts at Gangga Lestari Conservation and to assess the Hatchling Conservation's role as a tourist attraction at Yeh Gangga Beach. The research methodology employed in this study is qualitative, involving data collection through methods like observation, interviews, training, and mentoring. The findings of this study highlight a challenge faced by traditional village leaders concerning Tukik Gangga Lestari Conservation: the lack of personnel to effectively manage the conservation site. This staffing issue is primarily due to budget constraints, compounded by limited awareness of this tourist attraction among the wider community. To address these issues, the service team aims to provide training and guidance to traditional village leaders. Their goal is to enhance the management and upkeep of the conservation site and promote it more effectively through social media to gain greater recognition among the general public.
Pengaruh Pengembangan Sumber Daya Manusia dan Budaya Organisasi Terhadap Kinerja Pegawai di Sekretariat DPRD Kota Ambon
Authors: Amaliah Riski , Normawati Normawati , Ufie Josep A.
Published: April 2024

This research aims to find out the Human Resource Development influences on the performance of employees in the Ambon City DPRD Secretariat; to know the organizational culture influence on the employee performance in the Secretariat of Ambon city DPRD; and to learn the development of human resources and the culture of the organization influence the workforce performance in Ambon town DPRD secretariat. The type of research in this study is qualitative descriptive research, with a population and sample of 53 employees (census method). This shows that the DPRD Secretariat gives an opportunity to officials who want to improve education and provide training in accordance with the Tupoxy, and by itself to influence the disadvantage of staff performance. Each employee has demonstrated a high level of work integrity in accordance with the characteristics of the organization, striving to be responsible in work, disciplined and result-oriented, thus contributing to improved employee performance. The development of human resources and organizational culture has influenced the improvement of staff performance in the Secretariat of the DPRD City of Ambon.
Pengaruh Knowledge Sharing dan Gaya Kepemimpinan Demokratis Terhadap Kepuasan Kerja Karyawan Bali Buda Restoran Ubud
Authors: Swandewi Ni Kadek Ayu , Sari Putu Ratna Juwita
Published: April 2024

Employee job satisfaction plays a central role in the success of a company. When employees are satisfied with their jobs, they tend to be more productive, enthusiastic, and committed to the company's goals. This study aims to analyze the influence of knowledge sharing and democratic leadership styles on the job satisfaction of employees at Bali Buda Restaurant in Ubud. The number of respondents involved in this study was 49 individuals. We collected data using a questionnaire and employed multiple linear regression analysis as the analysis technique. We conducted hypothesis testing using t-tests and F-tests. The research results indicate that knowledge sharing has a positive and significant influence on job satisfaction. Democratic leadership style also has a positive and significant impact on job satisfaction. Collectively, knowledge sharing and democratic leadership styles significantly influence job satisfaction.
Analisis Tingkat Kebisingan dari Aktivitas Landing Pesawat di Kawasan Bandara Djalaluddin Gorontalo
Authors: Tolinggi Safrudin , Dengo Moh. Rivandi
Published: April 2024

Noise is defined as unwanted sound that can cause discomfort to the listener. Airports are one of the public facilities that have a vital role as a gateway for mobility in a city. The large number of planes landing and taking off causes high noise levels around the airport. Noise is the flow of energy in the form of waves, unwanted sounds with pressure that can vary based on the origin of the noise, so that it reaches the ears and improves hearing. Noise can disturb workers in the workplace due to psychological disorders and focus problems, which can cause a decrease in worker productivity. Workers with a working duration of 8 hours/day have a safe threshold value of 85 dB. That way, workers can work well, without experiencing disruption while working due to excessive noise levels. This research aims to determine the analysis of noise levels on Garuda Indonesia and Lion Air aircraft in the Djalaludin Gorontalo Airport working area in 2023. The research method used is quantitative descriptive. This activity will be carried out for 1 day, namely on Tuesday, October 3 2023 at Djalaludi Airport, Gorontalo. The data collected is primary data obtained directly from the results of measuring the noise level generated by Garuda Indonesia and Lion Air aircraft at Djalaludin Gorontalo Airport. From the results of measuring the noise level generated by Garuda Indonesia aircraft when landing, the result was 76.32. dB(A) and the results of measuring the noise level produced by the Lion Air plane when landing was 77.3 dB(A), where this measurement was carried out on the airport apron. Based on the threshold value of PERMENKES Number 2 of 2023, namely 75-85 dB(A) and based on the Decree of the Minister of Transportation of the Republic of Indonesia Number 52 of 2023 concerning the Master Plan for Djalaludin Airport, Gorontalo Regency, Gorontalo Province, namely 70-80 dB(A). The noise level produced by Garuda Indonesia and Lion Air planes is considered to be still normal
Penerapan Jurnalisme Lingkungan dalam Pemberitaan Sampah di Media Daring Selama Bulan Ramadhan (Analisis Isi Kuantitatif terhadap Pemberitaan Sampah di Media Daring Detik.com dan Republika Tahun 2021-2023)
Authors: Akbar Wilon Tri
Published: April 2024

Increased waste volumes during the month of Ramadan can cause significant environmental impacts, especially pollution and contamination. This needs to be reported by the media, especially online media, so that the public knows the negative impacts of increasing waste volumes using the principles of environmental journalism. This research aims to find out how the principles of environmental journalism are applied regarding reporting on waste in the month of Ramadan in Detik and Republika media using the four principles of environmental journalism. The four principles are the principles of sustainability, biocentrism, environmental justice and professionalism. The news selected to be researched using this analysis method is all news on the online media Detik.com and Republika for the period 2021-2023. The analytical method used is quantitative content analysis. The research results show that the application of environmental journalism to the sustainability principles of Detik.com media is 39.6% which is in the low category and Republika media is 39.6% which is in the medium category. The application of the biocentric principle of Detik.com media was 15.6% which was in the very low category and Republika media was 12.5% ​​which was in the medium category. Detik.com media's application of environmental justice principles was 16.6%, which was in the very low category, Republika media was 20.8%, which was in the low category. Then the application of the principle of professionalism of Detik.com media was 58.3% which was in the medium category and Detik.com media was 43.7% which was in the medium category.
Pemenuhan Hak Asasi Politik Para Pemilih Pemula Pemilihan Umum Tahun 2024 Pada Warga Surabaya
Authors: Suryawati Nany , Syahputri Martika Dini
Published: April 2024

The 1945 Constitution of The Republic of Indonesia (UUD NRI 1945) Article 1 paragraph (2), states that sovereignty is in the hands of the people, which means that the Indonesian is a democratic country based on the constitution, because in paragraph (3) it is also said that Indonesia is a legal state. This popular sovereignty, especially in the political field, means that the people vote or elect their representatives to manage he government through general elections. It is reaffovured in article 1 paragraph (3) and article 2 paragraph (1) that MPR< DPR and DPRD are elected through general elections. Likewise in article 27 paragraph (2), article 28 paragraph (1), article 28 E paragraph (2) and article 28 I paragraph (5). Therefore, thus research uses empirical juridical research methods, because it is related to legal awareness among citizens, especaily regarding the use of voting rights in general elections as an effort to uncrease the number of votes in the upcoming 2024 general elections. Especailly for residents in one of the community unit in Klampisngasem sub-district, Sukolilo sub-district, Surabaya. The increasing number of prospective first-time voters since 2020 requires socializations regarding understands of voting rights so that citizens have legal awareness regarding voting rights as regulated in the 1945 NRI Constitution. This outreach s an effort to increase the number of first-time voters among citizens in the 2024 general elections. Increasing the number of first-time voters shows that the process of implementing the principles of democracy in Indonesia is in accordance with the 1945 Constitution of the Republic of Indonesia.
Pengaruh Fasilitas Penunjang Kawasan Wisata terhadap Kepuasan Pengunjung (Studi Kasus Wisata Pantai Ampenan)
Authors: Andini Saudari Warti , Salahuddin Muh. , Wijaya Pongky Arie
Published: April 2024

This study aims to determine the effect of tourism support facilities on visitor satisfaction. The population in this study were visitors to the Ampenan Beach Tourism object. The sample used was 100 respondents. Sampling using nonprobability sampling technique, namely incidental sampling technique. Data analysis using simple linear regression analysis techniques, F test and t test. The results show that there is a significant influence between facilities on tourism and visitor satisfaction at Ampenan Beach is 54.7% while 45.3% is influenced by other factors with the determinant coefficient value (R Square) is 0.547 and a significance value of 0.000.
Perbedaan Faktor Yang Mempengaruhi Minat Berwirausaha Mahasiswa Universitas Teknologi Sumbawa Dengan Mahasiswa STIE Bima
Authors: Hermanto Koko , Muniarty Puji , Permata Dinda , Ananda Dea , Fitriani Reza , Atira Fatin Farah , Nurfadila Nurfadila , Ningsih Nur Fitria
Published: April 2024

Currently, the number of unemployed in West Nusa Tenggara province is dominated by university graduates. One effort to reduce unemployment is to become an entrepreneur. In every tertiary institution, including the Sumbawa University of Technology (UTS) and Sekolah Tinggi Ilmu Ekonomi (STIE) Bima, there are entrepreneurship courses, which can later make students become drivers in developing a business spirit to become entrepreneurs. Therefore, this research aims to determine the influence of entrepreneurship courses and family support on the entrepreneurial interest of UTS and STIE Bima students using the structural equation model (SEM) method. The research results show that the entrepreneurship course material significantly affects UTS students' entrepreneurial intentions. Meanwhile, STIE Bima students' entrepreneurial intentions are influenced not only by the entrepreneurship course material but also by the delivery of the course material.
Manajemen Pembinaan Guru Guna Meningkatkan Mutu Pembelajaran (Studi Kasus PKBM Zahratul Fikri Ciparay Kabupaten Bandung)
Authors: Soro Suharyanto H , Susilawati Leli , Permana Yan Yan Yoga , Sobirin Wahyu
Published: April 2024

Achieving and improving the quality of education is a hope, desire, demand and view that not everyone can fulfill. A teacher is an educator who is a determining factor in the success of a nation's quality, especially in efforts to improve the quality of education. This research aims to determine teacher development to improve the quality of learning at the Zahratul Fikri Community Learning Activity Center (PKBM), Ciparay District, Bandung Regency. The approach used is a case study approach. The data collection techniques used are observation, interviews, and documentation studies. The research results show that teacher coaching using data can improve the quality of learning. Teacher development includes: pedagogical competence, personality competence, professional competence, social competence. By coaching teachers, it is hoped that they can (1) improve the teaching climate, (2) improve teaching materials/materials (3) improve learning methods/organization, (4) improve media use (5) improve assessment. The results of the research prove that: Forms of teacher coaching include: conducting educational supervision, conducting principal management training, attending subject workshops and evaluations, attending subject teacher deliberations, taking part in learning media creation training, providing coaching by supervisors, and exemplifying exemplary attitudes (discipline), responsibility, honesty, and other forms of positive characteristics). The factors that influence teacher development include (1) Internal factors such as: teacher personality, teaching ability, discipline, welfare, and work ethic. (2) External factors such as: communication skills and good relations with the community. (3) Supporting factors such as: Facilities and infrastructure. Based on the results of this research, if teacher development is carried out continuously, it can improve the quality of learning, both in terms of process and in terms of results.
Analisis Pengaruh E-Sport Tourism pada Pokemon Go Terhadap Peningkatan Wisatawan di Kabupaten Tangerang
Authors: Sarudin Rendy , Hakim Bhustomy
Published: April 2024

This research aims to determine the influence of the E-Sport Tourism game Pokemon Go on Interest in Visiting Tangerang Regency through the Tangerang Serpong Raider Community. The results of this research show that: (1) if E-sports tourism in Pokemon Go is equal to zero (0), then the increase in tourists in Tangerang Regency will be 7,178 as evidenced by the constant value obtained which is 7,178. (2) E-sports Tourism in Pokemon Go positively influences increasing tourists in Tangerang Regency as evidenced by the regression coefficient value of 0.600. (3) E-sports Tourism in Pokemon Go influences the number of tourists by 60.0% while the remaining 40.0% is influenced by other variables as evidenced by the R square result which is 0.600.
Sustainable Tourism Management for Enhanced Tourism Product Quality in the Cultural Village of Dokan
Authors: Sitorus Nova Bernedeta , Liyushiana Liyushiana , Khairi Nurhafizhah
Published: April 2024

The research on "Sustainable Tourism Management in Improving the Quality of Tourism Products in Dokan Cultural Village" encompasses several crucial objectives. First and foremost, it aims to identify the tourism potential of Dokan Cultural Village by examining its cultural richness, natural attractions, and other unique elements that draw tourists. Additionally, the study delves into the impact of tourism practices on the village's environment, analyzing ecological sustainability, waste management, and natural resource conservation. Destination management is also a focal point, evaluating how policies and practices are implemented to ensure the sustainability, safety, and comfort of tourists. The research further explores community participation in tourism management, assessing decision-making involvement, economic empowerment, and the consideration of local communities' needs. Identifying economic empowerment opportunities for local communities through the development of tourism products is another key objective, involving an analysis of local business potential and the role of community engagement in enhancing the value of tourism products. Central to the study is the evaluation and enhancement of the quality of tourism products in Dokan Cultural Village, encompassing service quality, diverse experiences, and the alignment with traveler expectations. Furthermore, the research aims to support sustainable tourism principles by identifying management practices that promote economic, social, and environmental sustainability. Ultimately, the study seeks to provide concrete recommendations for improving sustainable tourism management in Dokan Cultural Village, potentially including policy enhancements, the development of training programs, or the implementation of innovative destination management strategies. By achieving these objectives, the research aims to offer a comprehensive understanding of how Dokan Cultural Village can harness its potential as a sustainable tourism destination through the enhancement of its product quality.
Unlocking Nature's Bounty: Exploring the Ecotourism Potential of Batu Jongjong in Bahorok District, Langkat District
Authors: Yanti Dewi , Khadry Muhammad , Sianipar Christina Indriany
Published: April 2024

The research on community-based ecotourism in Batu Jongjong Village, Langkat Regency, explores its potential, inspired by rich natural and cultural resources. Located in Gunung Leuser National Park, the village benefits from biodiversity. Aimed at enhancing local welfare through sustainable ecotourism, the study stresses community participation and collaboration among stakeholders. Sustainability concepts, including resource protection, are crucial for long-term contributions. The unique aspect lies in empowering locals and ensuring shared responsibility for resource preservation. Batu Jong Jong Village, despite its potential, requires improvements in accessibility, management, and services for competitiveness. Challenges necessitate collaborative efforts, while opportunities lie in sustainable development, emphasizing economic, social, and environmental benefits. Designated as a tourist village, Batu Jong Jong holds promise for eco-tourism, utilizing its natural resources. Despite obstacles, the village's fertile soil and community involvement present a foundation for sustainable tourism, contributing to its long-term success.
Bahasa Inggris dalam Meningkatkan Kompetensi Peserta Didik (Studi kasus di SMA Laboratorium School UPI Bandung)
Authors: Sauri Supyan , Gustania Ristia , Nugraha Cepi , Zajuli Cecep Mustofa
Published: April 2024

Human is born without any knowledge, besides surely Allah SWT who has given knowledge to the humankind, the parents and the environment around them which are important roles in supplying knowledge to the human who has just known outer world. Human is born and grown and raised need all knowledge. This research aims to monitor the increase in the use of English in learning in the independent learning curriculum at SMA Laboratory School UPI Bandung. The research method used is qualitative with a case study approach, where the researcher asks questions to the Principal, English Teacher and students in the form of a questionnaire and direct interviews. The answers to these questions are arranged in narrative form. The result is an improvement in teacher performance which requires a continuous process of increasing competence that is adapted to the nature of nature and the nature of the times. School principal is also expected to be able to improve teacher performance by carrying out coaching, training, or similar activities to implement learning that supports students. Students also hope that they want to improve their competence in English lessons from all aspects, namely writing, listening, speaking and comprehension.
Pengaruh Pembiayaan Cicil Emas, Mitraguna, dan BSI Griya Hasanah Terhadap ROA Pada BSI Kc Makassar 2 Dengan Islamic Branding Sebagai Variabel Intervening
Authors: Ahsana Hardiyanti Ade , Siradjuddin Siradjuddin , Haddade Abdul Wahid
Published: April 2024

The aims of the study were to discover the effect: 1) Knowing the effect of gold installment financing on ROA; 2) Knowing the effect of partner financing on ROA; 3) Knowing the effect of BSI Griya Hasanah financing on ROA; 4) Knowing the influence of Islamic Branding on ROA; 5) Knowing the effect of gold installment financing through Islamic Branding on ROA; 6) Knowing the effect of partner financing through Islamic Branding on ROA; and 7) Knowing the effect of BSI Griya Hasanah financing through Islamic Branding on ROA at Bank Syariah Indonesia KC Makassar 2. This research is quantitative research with an associative approach. The data sources are primary data from questionnaires and secondary data from the financial reports of PT Bank Syariah Indonesia Makassar Branch Office 2. Data collection methods are observation, interviews, literature studies, and questionnaires with a Likert scale. The results of the study indicate that: 1) gold installment financing has a positive and insignificant effect on Return on Assets (ROA); 2) Partner financing has a positive and insignificant effect on Return on Assets (ROA); 3) BSI Griya Hasanah financing has a positive and significant effect on Return on Assets (ROA); 4) Islamic Branding has a positive and significant influence on Return on Assets (ROA); 5) Gold installment financing has a positive and insignificant effect on Return on Assets (ROA) through Islamic Branding; 6) Partner financing has a positive and insignificant effect on Return on Assets (ROA) through Islamic Branding; and 7) BSI griya Hasanah financing has a positive and significant effect on Return on Assets (ROA) through Islamic Branding at Bank Syariah Indonesia KC Makassar 2.
Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry
Authors: Indrati Menik , Agustiningsih Wulandari , Purwaningsih Eny , Baskara Ika
Published: April 2024

This study aims to investigate the influence of internal factors on tax avoidance in the food and beverage industry in Indonesia. Variables such as the presence of a Board of Directors, Female Directors, company profitability, laverage and company size are analyzed for the company's tendency to avoid taxes. Data collection was carried out from the financial reports of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Multiple linear regression analysis is used to test the relationship between the independent variable and the dependent variable. The results show that the Board of Directors, profitability, and company size significantly influence tax avoidance in the food and beverage industry. The implications of these findings guide practitioners in designing effective tax strategies to optimize company performance.
The Effect of Corporate Social Responsibility as a Moderating Variable on Determinants of Banking Profitability in Indonesia
Authors: Pungkisiwi Yunia , Hermanto Hermanto
Published: April 2024

This study examined the effect of Corporate Social Responsibility (CSR) as a moderating variable on determinants of a bank’s profitability listed in the Indonesia Stock Exchange (IDX). This study used secondary data from banking annual reports listed in IDX during 2018-2021, with a total of 100 data from 25 banking companies that met the purposive sampling criteria. The data were analysed using moderated regression analysis with STATA software. This study found that simultaneously, Non-performing Loan (NPL), Good Corporate Governance (GCG), Third Party Funds (TPF), and Cost Efficiency have a significant impact on profitability. While individually, GCG has a significant negative effect, NPL has an insignificant negative effect, Third Party Funds has a significant positive effect, and Cost Efficiency has a significant negative effect on profitability. Furthermore, this study found that CSR has a positive moderating effect on the relationship between TPF and profitability, but CSR has a negative moderating effect on the relationship between Cost Efficiency and profitability. On the other hand, CSR was unable to moderate the relationship of NPL and GCG to profitability. This study contributes to the literature by suggesting the implementation of CSR not only as a compliance to regulation but also as a strategy to increase banking financial performance.
Pengaruh CEO Narcissism Terhadap Manajemen Laba dengan Koneksi Politik Sebagai Variabel Moderasi
Authors: Saputra Muhammad Bayu , Primasari Dona
Published: April 2024

The primary objective of this research is to obtain empirical evidence regarding the impact of CEO narcissism on earnings management, taking into account political connections as a moderating factor. The study focuses on state-owned enterprises listed on the Indonesia Stock Exchange during the period 2017-2021. The selection of samples in this study utilizes purposive sampling, yielding a sample size of 15 state-owned companies. The analytical approach involves multiple linear regression. The findings suggest that: (1) CEO narcissism positively influences earnings management, and (2) the presence of political connections as a moderating variable does not significantly alter the impact of CEO narcissism on earnings management.
AROMATERAPI LAVENDER UNTUK MENGATASI NYERI PADA PASIEN DENGAN POST OPERASI OPEN FRACTURE CALCANEUS SINISTRA: STUDI KASUS
Authors: Khairunnisa Chandra Kirana , Rahayu Urip , Pratiwi Sri Hartati
Published: April 2024

Calcaneus merupakan tulang tarsal terbesar dan berfungsi untuk menopang tubuh. Fraktur calcaneus merupakan kejadian yang jarang terjadi sekitar 1-2% dari seluruh fraktur. Fraktur perlu ditangani segera, salah satunya dengan pembedahan yang dapat menimbulkan nyeri setelahnya. Manajemen nyeri yang dapat dilakukan salah satunya yaitu dengan aromaterapi lavender. Penelitian ini bertujuan untuk mengevaluasi penggunaan teknik relaksasi aromaterapi lavender dalam mengurangi nyeri pada pasien post operasi open fracture calcaneus sinistra. Metode penelitian ini merupakan studi kasus deskriptif kualitatif dengan single case design pada pasien post operasi open fracture calcaneus sinistra dan diberikan intervensi teknik relaksasi aromaterapi lavender, kemudian dilakukan evaluasi skala nyeri menggunakan Numeric Pain Scale. Hasil penelitian ini yaitu setelah diberikan intervensi menggunakan terapi relaksasi aromaterapi lavender yang disertai dengan analgesik terdapat penurunan skala nyeri pada pasien dari skala 5 menjadi 3. Kesimpulan studi kasus ini menunjukan bahwa pemberian teknik relaksasi aromaterapi lavender yang disertai analgesic mudah digunakan serta dapat menurunkan skala nyeri pada pasien post operasi open fracture calcaneus sinistra.
KEBIJAKAN DIVIDEN, TAX AVOIDANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN (BEI 2018 – 2022)
Authors: Enjelina Widhya Nur , Manrejo Sumarno , Faeni Dewi Puspaningtyas
Published: April 2024

Penelitian ini bertujuan untuk mengetahui pengaruh dari kebijakan dividen, tax avoidance, leverage terhadap nilai perusahaan. Metode yang digunakan dalam penelitian ini ialah dengan menggunakan metode kuantitatif. Populasi yang digunakan dalam penelitian ini terdiri dari 84 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah sampel yang memenuhi kriteria penelitian adalah sebanyak 17 perusahaan subsektor makanan dan minuman yang dipilih menggunakan metode purposive sampling. Sumber data yang digunakan adalah sata sekunder berupa laporan keuangan komprehensif yang telah dipublikasi dalam situs resmi Bursa Efek Indonesia. Penelitian ini menggunakan software Smart PLS 3.0 dan dilakukan pengujian yaitu metode analisis data (deskriptif dan verifikatif). Hasil penelitian ini menunjukkan bahwa (1) Kebijakan Dividen berpengaruh positif dan signifikan terhadap Nilai Perusahaan (2) Tax Avoidance berpengaruh positif dan signifikan terhadap nilai perusahaan (3) Leverage berpengaruh positif dan signifikan terhadap nilai perushaan.
INTERVENSI ELEVASI KEPALA PADA PASIEN DENGAN SPACE-OCCUPYING LESIONS (SOL) DUE TO MENINGIOMA POST OPERASI KRANIOTOMI DENGAN NYERI KEPALA: CASE REPORT
Authors: Handayani Annisa Yuniar , Fitri Siti Ulfah Rifa’atul , Pahria Tuti
Published: April 2024

Space-occupying lesions (SOL) pada otak salah satunya dapat disebabkan oleh tumor otak. Pengobatan pada tumor otak yaitu operasi pengangkatan tumor dengan prosedur kraniotomi. Pasien post operasi kraniotomi dapat mengalami nyeri kepala sedang hingga berat. Memposisikan pasien elevasi kepala dapat menjadi salah satu cara dalam menurunkan nyeri kepala post kraniotomi. Tujuan: Studi kasus ini bertujuan untuk melakukan pemberian elevasi kepala pada pasien SOL supratentorial dengan convexity meningioma post operasi kraniotomi yang mengalami nyeri kepala. Metode: Metode yang digunakan yaitu case study (studi kasus) dengan pendekatan asuhan keperawatan (pengkajian, masalah keperawatan, rencana asuhan keperawatan, implementasi, dan evaluasi keperawatan). Sampel pada studi kasus ini yaitu satu pasien yang memiliki SOL supratentorial dengan convexity meningioma post kraniotomi. Hasil: Evaluasi yang didapatkan setelah pemberian intervensi elevasi kepala selama 4 hari yaitu adanya penurunan skala nyeri dari skala 6 menjadi 0 NRS (0-10) atau tidak nyeri. Kesimpulan: Tingkat nyeri kepala berkurang secara signifikan setelah diberikan intervensi elevasi kepala dengan kolaborasi pemberian ketorolac. Diharapkan studi kasus ini dapat menjadi acuan dalam penerapan elevasi kepala pada pasien dengan nyeri kepala akut post operasi kraniotomi untuk mengurangi tingkat nyeri kepala.
PENGARUH KEAHLIAN, PENGALAMAN AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP PEMBERIAN OPINI OLEH AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA BEKASI DAN DKI JAKARTA)
Authors: Anggitarahma Pingka Pamulia , Maidani Maidani , Eprianto Idel
Published: April 2024

The purpose of this study is to test and analyze the effect of expertise, experience, and professional skepricism on giving opinions by auditors. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained through distributing questionnaires to public accounting firms in the Bekasi City and DKI Jakarta areas. The population and sample of this study is the total number of auditors who work in public accounting firms in the Bekasi City and DKI Jakarta areas. The sampling technique used was purposive sampling technique and resulted in a total of 86 processed date samples that met the criteria. The analytical methods used are descriptive statistical tests, validity and reliability tests, classical assumption tests, regression tests with multiple linear regression, analysis of the coefficient of determination (R2 / R Square), and hypothesis testing. The results of this study show that expertise has no influence on giving opinions by auditors, auditor experience have a possitive effect oh giving opinions by auditors, and professional skepticism have a possitive effect on giving opinions by auditors.
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDAPATAN, DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA MAHASISWA BHAYANGKARA JAKARTA RAYA
Authors: Nurfebrianti Khaerunisa , Hidayat Wastam Wahyu , Ningrum Endah Prawesti
Published: April 2024

Artikel ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan perpajakan, tingkat pendapatan, dan penerapam e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor pada mahasiswa Universitas Bhayangkara Jakarta Raya. Penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 210 responden yang telah memenuhi kriteria. Metode analisis yang digunakan yaitu menggunakan analisis statistik deskriptif disertai dengan uji kuantitatif. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, tingkat pendapatan tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, penerapan e-samsat berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dan pengetahuan perpajakan, tingkat pendapatan, dan penerapan e-samsat secara simultan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
DAMPAK SISTEM PENGEMBANGAN KARIR DAN PENGHARGAAN TERHADAP KINERJA KARYAWAN PT INDOMARCO PRISMATAMA CABANG BEKASI
Authors: Simamora Dewi Anita , Sudiantini Dian , Narpati Bintang
Published: April 2024

Penelitian ini bertujuan untuk mengetahui apakah Pengembangan Karir dan Penghargaan berpengaruh terhadap Kinerja Karyawan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik random sampling dengan perhitungan rumus slovin yaitu didapatkan 100 orang karyawan PT. Indomarco Prismatama Cabang Bekasi. Metode analisis yang digunakan adalah analisis deskriptif, uji validitas, uji reabilitas, uji r-square dan uji hipotesis. Data analisis menggunakan Smart PLS 3.0. Hasil penelitian menunjukan bahwa (1) pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Indomarco Prismatama Cabang Bekasi (2) Penghargaan berpengaruh positif dan signifikan terhadap kinerja karyawan PT. Indomarco Prismatama Cabang Bekasi.
BEBAN PAJAK, MEKANISME BONUS DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR PERTAMBANGAN (BEI 2018-2022)
Authors: Naili Gifara Ismatun , Manrejo Sumarno , Faeni Dewi Puspaningtyas
Published: April 2024

Penelitian ini bertujuan untuk mengetahui pengaruh dari beban pajak, mekanisme bonus dan ukuran perusahaan terhadap transfer pricing . Metode yang digunakan dalam penelitian ini ialah dengan menggunakan metode kuantitatif. Populasi yang digunakan dalam penelitian ini terdiri dari 76 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah sampel yang memenuhi kriteria penelitian adalah sebanyak 15 perusahaan sektor pertambangan yang dipilih menggunakan metode purposive sampling. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan komprehensif yang telah dipublikasi dalam situs resmi Bursa Efek Indonesia. Model persamaan yang dianalisis adalah model bagian luar (outer model), model bagian dalam (inner model) dan pengujian hipotesis. Berdasarkan hasil perhitungan menggunakan perangkat lunak SmartPLS 3.0 . Hasil penelitian ini menunjukkan bahwa (1) Beban Pajak berpengaruh secara signifikan terhadap transfer pricing  (2) Mekanisme Bonus berpengaruh secara signifikan terhadap transfer pricing  (3) Ukuran Perusahaan tidak berpengaruh secara signifikan terhadap transfer pricing .
HUBUNGAN ANTARA FANATISME DENGAN PERILAKU KONSUMTIF PADA PENGGEMAR MANGA ONE PIECE
Authors: Mulangjoyo Mufti Yazid , Ariyanto Mustaqim Setyo
Published: April 2024

Fanatisme yang berlebihan membuat penggemar manga One Piece ingin membeli merchandise One Piece berapapun harganya hanya untuk mencari kesenangan. Fenomena tersebut biasanya disebut dengan perilaku konsumtif. Penelitian ini bertujuan untuk mengetahui hubungan antara fanatisme dengan perilaku konsumtif pada penggemar manga One Piece. Subjek penelitian ini adalah penggemar manga One Piece dengan jumlah subjek 100 orang. Penelitian ini menggunakan metode teknik purposive sampling, dengan instrumen skala fanatisme dan skala perilaku konsumtif. Penelitian ini menggunakan pendekatan kuantitatif korelasional. Hasil analisis data menunjukkan r = 0,590 dengan nilai p = 0,000 (p<0,01) menunjukkan bahwa adanya hubungan yang sangat signifikan antara fanatisme dengan perilaku konsumtif pada penggemar manga One Piece. Hal ini menunjukkan bahwa semakin tinggi fanatisme penggemar manga One Piece maka semakin tinggi juga perilaku konsumtif pada penggemar manga One Piece
PENGETAHUAN PERPAJAKAN, PENERAPAN E-FILING, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS DI PT YAMAHA MUSIC MANUFACTURING ASIA)
Authors: Munyati Khairunisa , Manrejo Sumarno , Faeni Dewi Puspaningtyas
Published: April 2024

Penelitian ini dilaksanakan dengan tujuan untuk menguji dan menganalisa pengaruh variabel pengetahuan perpajakan, penerapan e-filing, dan sanksi perpajakan terhadap variabel kepatuhan wajib pajak orang pribadi. Metode penelitian ini merupakan metode penelitian kuantitatif. Populasi dari penelitian ini adalah karyawan PT Yamaha Music Manufacturing Asia. Teknik pengambilan sampel yaitu purposive sampling. Pengambilan sampel menggunakan kuesioner. Jumlah sampel ditentukan menggunakan rumus Slovin dan menghasilkan sebanyak 100 sampel. Metode analisis data yang digunakan adalah analisis deskriptif menggunakan bantuaan Microsoft Office Excel 2016 untuk memberikan gambaran jawaban dari responden dan analisis verifikatif menggunakan SmartPLS V3.2.9 untuk menguji validitas, reliabilitas, dan hipotesis. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi. penerapan e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
SISTEM PAKAR DALAM PEMILIHAN KARIR BERDASARKAN KEPRIBADIAN SISWA SEKOLAH MENENGAH ATAS DENGAN METODE FORWARD CHAINING (STUDI KASUS: SMA NEGERI 10 KABUPATEN TANGERANG)
Authors: Widiyantama Muhammad Naufal , Nauli Sukarno Bahat , Zulkifli Zulkifli , Panjaitan Bosar
Published: April 2024

Pemilihan karir merupakan langkah penting dalam kehidupan seseorang yang dapat memengaruhi kesuksesan dan kebahagiaannya di masa depan. Salah satu faktor yang perlu dipertimbangkan dalam pemilihan karir adalah kepribadian individu. Kepribadian memiliki dampak signifikan terhadap kecocokkan seseorang dengan jenis pekerjaan tertentu. Penelitian ini bertujuan untuk merancang Sistem Pakar yang dapat membantu siswa dalam memilih karir berdasarkan kepribadian mereka. Sistem pakar ini dibangun dengan menggunakan metode Forward Chaining dan metode perhitungan Certainty Factor. Studi kasus dilakukan di Sekolah Menengah Atas 10 Kabupaten Tangerang untuk mengevaluasi efektivitas Sistem Pakar dalam membantu siswa dalam pemilihan karir berdasarkan kepribadian mereka. Hasil penelitian menunjukkan bahwa sistem pakar ini dapat memberikan rekomendasi karir yang lebih akurat dan sesuai dengan kepribadian siswa. Kesimpulannya, sistem ini dapat memberikan rekomendasi karir yang lebih akurat dan sesuai dengan potensi dan minat siswa, sehingga proses pemilihan karir dapat berlangsung dengan lebih tepat dan efisien.