bluuebunny/crossref_metadata_2025 huggingface dataset:
La evaluación en la virtualidad del curso Interpretación consecutiva bilateral según estudiantes
Authors: Duque Palma Edwars Lederman
Published: June 2023

PROBLEMA: la Educación Remota de Emergencia (ERE) ocasionada por la pandemia representó una improvisación sin precedente, lo cual provoco incertidumbre en los estudiantes ante la funcionalidad de la evaluación del aprendizaje del curso de Interpretación consecutiva bilateral (ICB). OBJETIVO: describir la percepción de los estudiantes ante la funcionalidad de la evaluación del aprendizaje del curso ICB en la Nueva Normalidad Virtual (NNV) en la carrera Licenciatura en Ciencias Lingüísticas de la Universidad de San Carlos de Guatemala. MÉTODO: investigación inductiva, la muestra quedó constituida por 25 estudiantes. RESULTADOS: en el periodo de ERE 70% de los estudiantes defendieron que la manera en que se evalúa el curso es la más pertinente, sin embargo.  En la NNV 73% de los estudiantes defendieron que la manera en que se evalúa en el curso es las más pertinente. CONCLUSIÓN: los estudiantes observaron que en la temporalidad de NNV los instrumentos de evaluación cumplían y estaban más adecuados a la virtualidad, utilizando formas más diversificada y mediadas, que condujeron a mejor realimentación, siendo conscientes que la pandemia trajo dificultades, pero que, a pasar de eso, la percepción en cuanto a la manera en que se

evaluó en el curso es en su mayoría es funcional.
Dificultades que perciben los estudiantes de primer ingreso, con discapacidad auditiva en la educación superior
Authors: Contreras Herrera Myrna Eugenia
Published: June 2023

PROBLEMA: se ubica en la pregunta ¿Qué dificultades enfrentan los estudiantes de primer ingreso con discapacidad auditiva de la Facultad de Humanidades? OBJETIVO: describir las dificultades que perciben los estudiantes de primer ingreso, con discapacidad auditiva en la universidad referida. MÉTODO: se realizó un estudio etnográfico con estudiantes con discapacidad auditiva, siendo una investigación documental descriptiva, con enfoque mixto (cualitativo/ cuantitativo), las técnicas utilizadas incluyeron entrevistas, grupo focal, entre otras. El estudio se realizó con ocho estudiantes. RESULTADOS: dentro de los hallazgos más representativos, menciona precisamente el idioma, como un canal o barrera dentro del proceso de comunicación en las aulas universitarias; en la educación inclusiva universitaria, se deben comprender que una persona con discapacidad auditiva entiende de manera diferente el idioma, debido al significado de las palabras (polisemia), por ello la asistencia de un intérprete es vital dentro del proceso de enseñanza aprendizaje. El docente debe realizar acciones específicas, tales como adecuación curricular, mediación pedagógica entre otras, para favorecer el proceso de enseñanza aprendizaje con los estudiantes con discapacidad auditiva y evitar la deserción en la universidad. CONCLUSIÓN: al evidenciar los problemas que enfrentan los estudiantes con discapacidad auditiva, se refleja la importancia de fortalecer las capacidades instaladas en las universidades, sobre el tema de educación inclusiva a nivel superior; para facilitar el desarrollo humano de las personas con capacidades diferentes.
Impact of Net Foreign, Return, Rupiah Exchange Rate on Capital Market Liquidity in Indonesia
Authors: Tresnaningsih Evi Aisah , Lestari Etty Puji , Asnawi Said Kelana
Published: June 2023

Trading volume (liquidity) is one of the important indicator for investors to monitor the movement of stock prices on the Indonesian stock exchange (IDX). Investors are attracted to stocks that provide high returns, have a tendency to rise in price, and have high liquidity. One of the factors that affect liquidity is investment in foreign stocks, where foreign investors are still the catalyst for stock movements in the Indonesian Capital Market. This study uses time-series data obtained from all listed stocks as a component of the calculation of the Composite Stock Price Index (IHSG) based on the average daily trading transaction value during the 2017-2019 period. This study consists of four variables where one dependent variable is liquidity with value proxy and three independent variables which are net foreign, return, and the exchange rate of the rupiah against the US dollar. These variables were then analyzed qualitatively in the form of descriptive statistics and multiple linear regression analysis. The result of the research shows that net foreign exchange increases trading volume. Based on the results of the descriptive analysis for the period 2017-2019, foreign investors still dominate the stock market in Indonesia. The dominance of foreign stocks can be interpreted as high investor confidence in the ability of the Indonesian government and the positive perception of foreign investors in the Indonesian capital market which is still very profitable for their investment. The opposite result is in the variable return where liquidity increases in a bearish market. In contrast, the depreciation of the rupiah against the dollar increased trading volume, although not significantly.
Religiusitas, Konseptual dan Adaptif Terhadap Kinerja Relawan Pajak di Universitas Islam Negri Maulana Malik Ibrahim Malang
Authors: Jannah Raudatul , Andriani Sri
Published: June 2023

The purpose of this study was to determine the effect of religiosity, conceptual and adaptive on the performance of tax volunteers. This study uses quantitative methods using multiple linear regression analysis. To determine the sample, the researcher used a non-probability sampling technique with purposive sampling measurement. Therefore, the survey was conducted on 100 respondents, namely individual income taxpayers who have been assisted by tax volunteers in the tax reporting process. Researchers distributed questionnaires through Google Form. The results of this study indicate that the independent variables, namely religiosity, conceptual and adaptive have a significant effect on the dependent variable, namely the performance of tax volunteers. The results of the analysis of the variables that most dominantly affect the performance of tax volunteers are adaptive.
Analisis Determinan Penerimaan Pajak Hotel dan Restoran
Authors: Sanitra Sahara , Syapsan Syapsan , Tampubolon Dahlan
Published: June 2023

The purpose of this study is to examine the impact of the number of hotel rooms, restaurants, tourist visits, and GDP on hotel and restaurant tax revenues in Kuantan Singingi Regency, as well as to determine which variables have the most impact on hotel and restaurant tax revenues. From 2010 to 2020, the researchers employed a quantitative research design with time series data from the Regional Revenues and Expenditures Budget (APBD) and the Kuantan Singingi Regency's Central Statistics Agency (BPS). The multiple linear regression model is used to determine whether the independent variable has a significant effect on the dependent variable. The findings revealed that the number of hotel rooms and restaurants in Kuantan Singingi Regency had no significant impact on hotel and restaurant tax collections. In Kuantan Singingi Regency, the amount of tourist visits and GDP have a substantial impact on hotel and restaurant tax collections. The amount of tourist visits and GDP have the greatest impact on hotel and restaurant tax revenues in Kuantan Singingi Regency from 2010 to 2020.
Pengaruh Earning Per Share (EPS) dan Pertumbuhan Penjualan Terhadap Harga Saham Pada Perusahaan Tekstil dan Garmen di BEI
Authors: Situmorang Fortiwa , Khoiri M
Published: June 2023

tock prices in Textile and Garment companies listed on the IDX from 2017-2021. The purpose of these 7 sales is to see whether earnings per share, growth, price of shares that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples in this study are textile and garment companies listed on the Indonesia Stock Exchange. Purposive sampling method in this study was used to determine the sample. The data technique used multiple linear regression analysis with the help of SPSS version 26. This review resulted in earnings per share having no significant effect on stock prices, indicated by a value of 0.419 > 0.05. The sales growth indicator does not have a significant effect on stock prices in textile and garment companies listed on the IDX for the 2017-2021 period with a significant value of 0.321 > 0.05. Simultaneously, earnings per share and sales growth affect the stock prices listed on the IDX for the 2017-2021 period
Anteseden Kolaborasi Rantai Pasok Pada Toko Laptop
Authors: Latuconsina Zainuddin , Susilawati Retno S , Cakranegara Pandu , Nuryanto Uli Wildan
Published: June 2023

This study aims to analyze the influence of dependence, coordination, trust, and commitment to supply chain collaboration. This study used Partial Least Square (PLS) analysis tools. Using data from a sample of 33 laptop stores in Ambon City. The results showed that dependence does not affect supply chain collaboration, coordination has a positive effect on supply chain collaboration, trust has a positive effect on supply chain collaboration, commitment has a negative effect on supply chain collaboration, and commitment has a negative effect on supply chain collaboration.
Analisis Fundamental Saham Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2020
Authors: Syamsidar Syamsidar , Nasution Emmi Suryani , Ulfa Nadia
Published: June 2023

This study aims to test and analyze stock fundamental before and during the covid-19 pandemic. This research was conducted on consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2020. Observations in this study amounted to 50 issuers who have met the criteria. Data were analyzed using 4 financial ratios, namely Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Price Earning Ratio (PER). The data analysis technique used is the two sample difference test in pairs. The result of this study indicate that there is no fundamental difference between before and during the covid-19 pandemic in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2019 – 2020 period.
Pengaruh Return On Asset (ROA), Earning Per Share (EPS), dan Ukuran Perusahaan, terhadap Nilai Perusahaan
Authors: Sari Fitriya Nur Indah , Agustiningsih Wulandari
Published: June 2023

Various companies have experienced significant developments that have led to the emergence of business competition in Indonesia, to attract investors to invest in these companies, one of the most important factors to consider is the value of the company. This study aims to determine the effect of return on assets, earnings per share, and firm size on firm value in food and beverage sub-sector companies simultaneously and partially. The dependent variable used in this study is firm value. The sample data was obtained through financial statements listed on the Indonesia Stock Exchange. This study uses quantitative methods, the analytical technique used is descriptive statistics, while hypothesis testing uses multiple linear regression analysis. The determination of the sample was carried out using the purposive sampling method in the food and beverage sub-sector companies for the 2016-2020 period. The results of this study indicate that simultaneously return on assets, earnings per share, and firm size have an effect on firm value. Partially, return on assets, earnings per share have a positive effect on firm value, while firm size has no effect on firm value.
Pengaruh Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Kebijakan Dividen
Authors: Marcelin Venessa Fitria , Gantino Rilla
Published: June 2023

This study aims to obtain empirical evidence regarding the effect of Profitability, Leverage and Liquidity on Dividend Policy in Food And Beverage and Cigarette industrial companies listed on the Indonesia Stock Exchange for the period 2012 – 2020, the method used is purposive sampling method. The number of samples used in this study are 17 food and beverage sub-sector companies and 4 cigarette sub-sector companies listed on the Indonesia Stock Exchange for the period 2012 - 2020. This study uses a regression model in data analysis and uses a quantitative method. The results of hypothesis testing for food and beverage companies, partial leverage effect on dividend policy, while profitability and liquidity partially have no effect on dividend policy. As for cigarette companies, profitability partially affects dividend policy, while leverage and liquidity partially have no effect on dividend policy. Simultaneously the two sub-sectors have the same effect, namely Profitability, Leverage and Liquidity have a significant effect on Dividend Policy.
Pengaruh Pengaruh Audit Effort dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay dengan Audit Tenure Sebagai Variabel Moderasi
Authors: Hari Stiawan , Syarifudin Syarifudin , Mundiroh Siti
Published: June 2023

The purpose of this research is to provide empirical evidence regarding the effect of Audit Effort and Complexity of Company Operations on Audit Delay with Audit Tenure as a moderating variable. The population in this study are Property, Real Estate and Construction companies that are listed on the Indonesia Stock Exchange for the period of 2018-2020 with the Purposive Sampling technique as the sampling technique used. The analysis of the processed data was carried out using excel and Eviews 12. The data analysis technique started from descriptive statistical tests, panel data model tests, classical assumption tests that consist of multicollinearity and heteroscedasticity tests, hypothesis tests that consist of coefficient of determination test, F test and t test, and MRA test. Based on the results of the study, it can be concluded that simultaneously the variables of Audit Effort and Company's Operational Complexity have an effect on Audit Delay. However, partially, both the Audit Effort and the Company's Operational Complexity have no effect on Audit Delay. The results of the MRA test shows that the Audit Tenure variable is not able to moderate both the influence of Audit Effort and the Complexity of Company Operations on Audit Delay.
Covid-19 and The Effectiveness of Monetary Policy Quantitative Easing Indonesia
Authors: Akbar Dudi Duta
Published: June 2023

The basis for this research is to examine the impact of the Covid-19 pandemic on Indonesian financial markets and the dynamics of monetary policy. Focus on monetary policy conducted by Bank Indonesia regarding Quantitative Easing . The study was conducted using balance sheet information from a sample of 38 private foreign exchange banks in Indonesia to then find out whether policies have an effect on " loan growth ", and how the response to bank loan growth is in responding to the crisis episode caused by the COVID-19 pandemic . The data is taken from the first quarter of 2019 to the second quarter of 2021. Using panel data, a cross section of thirty-eight banks and time series data . This research found. First, the securities of Bank Indonesia conducted Quantitative Easing at the beginning of the year, until September 2020 amounting to Rp. 666 trillion resulted in an increase in total banking assets. Second, the Covid-19 factor has become a significant negative factor for credit growth amid the QE policies that have been carried out by Bank Indonesia. Third, the total bank deposit has a negative correlation with the rate of credit growth but is not significant. Finally, the overall analysis of this research shows that QE (Quantitative Easing) has a small impact on loan growth ( loan growth ) even though it has included the bank health factor ( Bank Health ) which represents the trust factor in the banking system.
Socialization, Knowledge,Understanding, And The Complexity Of Tax Administration Towards The Use Of Tax Incentives During A Pandemic
Authors: Nandiroh Umi , Hidayati Irma
Published: June 2023

The Covid-19 virus has greatly impacted people's lives. It not only attacks human health but also other sectors, especially in the economic sector. The government has made various efforts to overcome the COVID-19 outbreak. One of them is the restriction of community activities in public to avoid crowds. It is done to slow down the rate of COVID-19 virus transmission. This policy has changed the social order and impacted various sectors. The learning process, worship, and the trading transaction is shifting from offline to online. The government continues trying to restore the community's economy, one of which is in the MSMEs sector, where it has an essential role in maintaining the national economic stability. Therefore, the government supports the recovery by issuing the Minister of Finance Regulation Number 82/PMK.03/2021, the regulation which regulates the amendment to PMK-9/PMK.03/2021 extends the period of providing incentives until December 2021. However, the tax incentives utilized by MSMEs have not reached the target. By using a questionnaire, the collected data were analyzed using multiple linear regression. It was found that knowledge and understanding, as well as the complexity of tax administration, positively affect the Utilization of tax incentives. Meanwhile, socialization does not affect the use of tax incentives. In fact, although the Directorate General of Taxation (DGT) has conducted socialization, the Utilization of tax incentives by MSMEs is far behind the target.
Analisis Pengaruh Ekonomi Digital Terhadap Pertumbuhan Ekonomi di Indonesia: Model Data Panel
Authors: Tanjung Ahmad Albar , Syafii M , Tarigan Sufhia Br , Harahap Widya Gustriani
Published: June 2023

This study aims to determine the effect of the digital economy has seen from the number of internet users (JPI), the value of e-commerce transactions (NT), and the total growth of e-commerce businesses (JU), both partially and simultaneously, on economic growth (PE) in Indonesia. Indonesia. The type of research used is quantitative. The data used in this study is panel data which is a combination of time series and cross section data where the annual time series data is 2018-2020 and the cross section consists of 34 provinces in Indonesia using the E-Views 10 tool. Data sources the data used are from the Central Statistics Agency (BPS) and the Association of Indonesian Internet Service Providers (APJII). The analysis method adopted is the fixed effect model of panel data regression method.The results showed that the independent variables Transaction Value and total Growth of e-commerce businesses had a positive and significant effect on the dependent variable of economic growth or PE, while the JPI variable had a negative and significant effect on economic growth.
Pengaruh Faktor Internal terhadap Kinerja Bisnis Koperasi Syariah (Survey terhadap unit Bisnis Koperasi Syariah di Bandung
Authors: Purwihartuti Koernia , Karnawati Hennidah , Angestiwi Tiafahmi , Kristianingsih Kristianingsih , Setiawan Setiawan
Published: June 2023

The main problems of sharia cooperatives are 47%capital, 35%decrease in sales, and 8%production barriers. Based on the results of previous studies, information was obtained that; (1) Sharia Cooperative Business Unit that grows during Pandemic is only a savings and loan while another business unit is declined dramatically and even almost loss, (2) Sharia cooperative members in Bandung are very varied, there are business people, rural residents who are technology blind, members of higher education, Private employees who have been technology literate that need adjustment in the service process, (3) The profit sharing system that characterizes sharia cooperatives requires openness to the conditions of the customer's financial performance. Currently it only relies on trust, (4) Limitations of Distribution due to government policies that limit the entry and exit of people to avoid the transmission of the Covid Virus 19. This study was conducted with the aim of: 1). Knowing the internal factors of Islamic cooperatives in Bandung; 2). Knowing the performance of Islamic cooperatives in Bandung; 3). Knowing the effect of internal factors on the performance of the Islamic cooperative business. The method used in this study is the Explanatory Survey. Data processing techniques are carried out with the help of PLS ​​3.2 to find out the internal factors that affect the performance of sharia cooperatives. This research was conducted with One Shoot Cross Sectional. The approach used is a combination of quantitative and qualitative approaches. The results showed that the internal factors of Islamic cooperatives consisted of marketing, operations, human resources, finance in the good category. Performance factors consisting of profit growth, cooperative services growth in good categories while cost growth in the category is quite good. There is an influence of 60.20 % internal factors on positive and significant business performance.
Pengaruh Kualitas Produk dan Merek Terhadap Keputusan Pembelian Pada Madu Selandi
Authors: Sitepu May Reni Br , Bahri Syamsul
Published: June 2023

The purpose of this study was to determine whether product quality and brand reputation are relevant to the reasons for purchasing honey in Selandi District, Karo Regency. The data techniques used in this study include interviews, observations, and questionnaires. Cluster sampling, where the whole or part of the population is designated as the sample, is the sampling technique used. Data analysis used regressive multiple linear regression, hypothesis testing, coefficient of determination (R2), partial (t-test), simultaneous (f-test), and classical assumptions. In contrast to data collection using SPSS25, the findings of this study indicate that product and brand quality is able to clearly show the relationship between its findings and the majority (53%), which is in line with the estimated coefficient of determination of 0.535. Fcount 65.080 Ftable 2.45 with a significance of 0.000 from an alpha of 0.05 shows the results of the hypothesis. According to the study's findings, consumers' decisions to buy selandi honey are significantly and favorably influenced by the quality of brands and products.
Pengaruh Inflasi Terhadap Minat Beli Konsumen Terhadap Produk
Authors: Suginam Suginam , Afriany Joli , Sianturi Maringan , Rahayu Sri
Published: June 2023

Inflation is a condition where there is an increase in the price of goods and services continuously within a certain period of time. The impact of inflation is often in a negative direction due to increasing prices for products, causing a decrease in people's purchasing power, especially for people who have lower middle income levels. Assumptions or predictions of news related to inflation have already had an impact on the community. One of them is a decrease in consumer buying interest in goods. In this study, a research process will be carried out on the effect of inflation on consumer buying interest in a product, where the measurement is based on the positive or negative effect of inflation on consumer buying interest in the present. The research was conducted using quantitative methods by testing hypotheses. The results of the test show that the value of the inflation variable is 0.645 while the ttable value is 2.060, so it can be said that the hypothesis is rejected. In the sense that the effect of inflation does not have a negative impact on consumer buying interest in the product.
Pengaruh Sosialisasi Perpajakan, Pemahaman Perpajakan, Tarif Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Pelaku E-Commerce di Shopee
Authors: Napisah Napisah , Khuluqi Khusnul
Published: June 2023

The study aims to examine the effect of tax socialization, understanding of taxation, tax rates and tax sanctions on taxpayer compliance in e-commerce at Shopee. The population used in this study were all questionnaires distributed via chat on the Shopee platform. The data used were collected based on voluntary sampling method and obtained a sample of 104 respondents. The method used in this study is a quantitative method using SPSS. The result in this study reveal that the variables of taxation socialization, understanding of taxation, and tax sanctions have no effect on taxpayer compliance in e-commerce at Shopee and tax rates affect taxpayer compliance in e-commerce at Shopee.
Intensi Berinvestasi Pada Pasar Modal Syariah; Studi Empiris Pada Masyarakat Milenial Provinsi Banten
Authors: Syihabudin Syihabudin , Najmudin Najmudin
Published: June 2023

This study aims to determine (1). Effect of investment knowledge on the intention to invest in the Islamic capital market (2). Effect of socialization on the intention to invest in the Islamic capital market, and (3) Effect of knowledge and socialization on the intention to invest in the Islamic capital market. The object of this research is the millennial community of Banten Province, with a total population of 3.345 million and a sample of 77 millennials. The research method used is a quantitative-descriptive method. Data collection techniques using a questionnaire. The data were analyzed using multiple linear regression method through SPSS version 23 program. The results of this study indicate that (1). Knowledge has a significant positive effect on the intention to invest in the Islamic capital market, this result is based on the t-value of the investment knowledge variable which is greater than the t-table value (5.501>1.668) and the significance value is smaller than the alpha value (0.000<0.05). (2). Socialization has a significant positive effect on the intention to invest in the Islamic capital market, this result is based on the t-value of the investment socialization variable which is greater than the t-table value (7.040>1.668) and the significance value is smaller than the alpha value (0.000<0.05), and (3 ) Knowledge and socialization have a significant positive effect on the intention to invest in the Islamic capital market, this conclusion is based on the calculated F value is greater than F table (62.204>3.14) and the significance value is smaller than the alpha value (0.000<0.05). The total influence of knowledge and socialization on the intention to invest in the Islamic capital market is 61.7 percent, while the remaining 38.3 percent is influenced by other variables not examined in this study.
Strategi Kebijakan Pemerintah Daerah: Peningkatan Kapasitas Produksi, Penyerapan Tenaga Kerja dan Peningkatan Pendapatan UMKM
Authors: Alatas Abd Rahman , Pontoh Rahmat , Morad Ayuwandira M
Published: June 2023

This study aims to determine the influence and analysis of local government policy strategies on increasing production capacity, employment, and increasing income of Micro, Small and Medium Enterprises (MSMEs) in Buol district. This study uses a quantitative research design with correlation inferential statistics. Data sources are primary and secondary data, namely data obtained from observations, interviews, questionnaires, and documentation. In this study 102 respondents as a sample of Micro, Small and Medium Enterprises (MSMEs) in Buol District. The data analysis technique used is a multiple linear regression model. From the results of the research and discussion of the data analysis that has been carried out, it is known that the local government's policy strategies have an effect on increasing the production capacity of Micro, Small and Medium Enterprises (MSMEs). further Government policy strategies affect the employment of Micro, Small and Medium Enterprises (MSMEs). Furthermore, the government's policy strategy has an effect on increasing the income of Micro, Small and Medium Enterprises (MSMEs). Furthermore, the increase in production capacity will affect the employment of Micro, Small and Medium Enterprises (MSMEs). and Increasing production capacity affects the income of Micro, Small and Medium Enterprises (MSMEs).
Pengaruh Citra Merk Dan Harga Jual Terhadap Ketertarikan Dan Keputusan Siswa Untuk Kuliah Di Kampus XYZ Sumatera Utara
Authors: Husna Asmaul , Wulandari Sri Eka , Lutviani Metya
Published: June 2023

With the increasing number of campuses in North Sumatra, XYZ Campus must maintain its quality so that it continues to be the trust of its prospective students. Many prospective students in making their decisions usually consider the brand image, they will choose a well-known and reliable place of study from lesser-known campuses. The problem to be studied is the decreasing number of students who make XYZ Campus a place for lectures. The type of research used is a type of quantitative research. The research sample used in this study was a census or saturated sampling. The population is all new students of XYZ Campus. From the results of data processing, obtained a significance value of 0.0 which is smaller than 0.05 and based on the calculated F value of 15.270 which is greater than the F table of 3.18. From the two analyzes, Ho is rejected, meaning that there are simultaneously independent variables affecting the dependent variable. To increase the number of students, XYZ Campus must improve its Brand Image and estimate an Affordable Selling Price. Adjusted R Square value is 0.346 or 34.6%. This condition explains that 34.6% of the brand image and selling price variables affect the campus selection decision.
Determinan NonPerformingLoan Bank yang terdaftar di Bursa Efek Indonesia Sebelum dan Selama Pandemi Covid-19
Authors: Maidin Deandra Afifah Zerlinda , Susan Marcellia
Published: June 2023

This study aims to analyze how the influence between Non-Performing Loans and Bank Size, Operating Income Operational Costs (BOPO), Basic Loan Interest Rates (SBDK), and Inflation along with the differences between the five variables in the years before the pandemic, namely 2018 and 2019, and during the pandemic, namely 2020 to 2021. Research Methods using a purposive sampling technique, 37 conventional banks listed on the IDX were obtained for research. Multiple linear regression, paired sample t-test, and Wilcoxon Rank Spearman test are data analysis techniques used. The findings show that all variables simultaneously affect non-performing loans. Variables of Operating Costs, Operating Income and Inflation partially have a positive effect on Non-Performing Loans, but the variables of Bank Size and Basic Loan Interest Rates have no effect on Non-Performing Loans. These various tests show variations between all variables before and during the Covid-19 Pandemic.
Determinasi Kualitas Penyajian Laporan Keuangan Baitul Maal Wa Tamwil
Authors: Nursansiwi Dwi Arini , Fauzi Agus Khazin , Inayah Baiq Minatul , Armiani Armiani
Published: June 2023

Presentation of quality financial reports is an important component for an organization or institution so that it must be guided by applicable financial accounting standards. On this basis, this study aims to empirically examine the effect of the variables on understanding sharia accounting standards, sharia supervisory boards, Islamic corporate governance on the quality of financial statement presentation at BMT Mataram city. The data collection technique used a questionnaire distributed to BMT managers, with a total population of 28 BMT and saturated sampling was used as a sampling technique. Data analysis using multiple linear regression. The findings found that understanding of Islamic accounting standards has no effect on the quality of presentation of financial statements with a value of thitung < ttabel (1,418 < 1,997) and the sharia supervisory board has no effect on the quality of presentation of financial statements which can be seen from the value of thitung < ttabel (1,493 < 1,997). Meanwhile, Islamic corporate governance has an effect on the quality of presentation of financial statements with mark thitung > ttabel (3,311 > 1,997)
Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada Usaha UMKM Pengolahan Perikanan
Authors: Suryawan Ian Nurpatria
Published: June 2023

This study aims to obtain information on the influence of the selection system, training on employee performance mediated by communication in fisheries processing MSMEs. This type of research uses a descriptive quantitative approach and the method used is purposive sampling technique by distributing questionnaires to 59 MSME employees in fishery processing with a minimum working period of 2 years. The results of this study are the more selection systems, the lower the employee's performance. The more selection systems, the lower the communication, but not significantly. The more training, the less communication. The more training, the significantly increased employee performance. The more communication, the significantly increased employee performance. The selection system has no significant effect on employee performance if it is mediated by communication. Training has no significant effect on employee performance if it is mediated by communication.
Bankcrupty Analysis of Manufacturing Companies Registered on the Jakarta Islamic Index (JII) Based on the Altman Z-Score Method for the 2019-2021 Period
Authors: Siregar Sohibi Putri , Nurlaila Nurlaila
Published: June 2023

When costs exceed income, one of the most frequent issues a firm faces is bankruptcy. Analyzing the index of income and spending is crucial for a business to avoid bankruptcy. The goal of this study is to examine manufacturing businesses that are listed on the Jakarta Islamic Index (JII) that have filed for bankruptcy between 2019 and 2021. Using a population of 30 manufacturing enterprises that are registered on JII, this study employs a quantitative descriptive research design. Next, three sample companies—PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk—were collected using the purposive sampling approach utilized in this study. The data analysis approach employs five variables with the Altman Z-score method. The study's findings indicate that PT Indofood CBP Sukses Makmur Tbk has faced significant financial difficulties in the last period (2021). Later, PT Unilever Indonesia Tbk, which was also dealing with severe financial issues, experienced the same scenario. This firm, in contrast to PT Kalbe Farma Tbk, is regarded as safe because it has no issues with its financial situation.
Pengaruh Resesi Ekonomi Global 2023 bagi Perpajakan di Indonesia
Authors: Sari Erma Wulan , Hapsari Mareta Putri , Salsabila Nadiva Arti
Published: June 2023

The warning of the emergence of a global recession in 2023 is the center of attention for all countries in the world. The issue of recession is reinforced by the many financial institutions in the world that have joined the call for this recession issue. This issue stems from the many financial institutions in the world that increase interest rates to reduce inflation. Many economic observers are of the opinion that Indonesia is far from a recession, but that does not mean that the global economic recession will not have an impact on Indonesia, especially in the area of ​​taxation. The purpose of this study is to describe the development of research on the threat of a 2023 global recession for taxation in Indonesia. This study uses a qualitative approach with a literature review. This research looks at the condition of taxation in Indonesia due to the global recession. The results of the study show that the threat of a global recession has an impact on taxation in Indonesia. Factors that can affect the global recession are the Covid 19 Pandemic which requires every country to make various policies that affect world economic conditions, the Russian and Ukrainian wars also have a significant impact where the food supply chain is cut off which causes food supplies to decrease while the demand for goods increases hence inflation. In addition, the challenge of climate change will also greatly affect state finances, the economy, and people's welfare. The threat of a global recession will have an impact on economic growth so that it will affect tax revenues in Indonesia. There are several strategies that can be used by the State of Indonesia to face the threat of a 2023 Global recession, namely by maintaining the effectiveness of the implementation of the HPP Law, exploring potential by extensification and intensification to strengthen the tax base and increase taxpayer compliance, providing fiscal incentives or funds sourced from the State Budget for activities strategic economy that has a strong multiplier effect on the economy, optimizing taxation through strengthening supervision and law enforcement, efforts to increase tax revenues by paying attention to people's purchasing power, and ensuring fiscal consolidation.
Pengaruh Work Life Balance dan Strategi Kepemimpinan terhadap Kinerja Pegawai di Puskesmas Tebing Gerinting pada Era New Normal
Authors: Faizal M. Rifki , Aliya Sably
Published: June 2023

This study aims to determine whether Work Life Balance and leadership strategies affect the performance of Tebing Gerinting Public Health Center employees. The sample in this study were 41 respondents who were permanent employees. The sampling method used by the researcher is Random Sampling. This type of research is quantitative research using multiple linear regression analysis techniques which are processed using the SPSS application The results in this study are: 1.) Work Life Balance variable has a T count of 10,900 with a significant level of 0.000 < 0.05, this indicates that H0 is rejected and H1 is accepted because t count > t table (10.900 > 1.677). This means that Work Life Balance has a significant effect on the performance of Tebing Gerinting Health Center employees. 2.) The leadership strategy variable has a T count of 6.272 with a significant level of 0.000 < 0.05, this indicates that Ho is rejected and H2 is accepted because t count > t table (6.272> 1.677). This means that the leadership strategy has a significant effect on the performance of the Tebing Gerinting Health Center employees. 3.) that the F value is 329.532 with a significance level of 0.000, because the significance level is 0.05, this regression model can be used for employee performance. This means that f count > f table (329.532>2.79) the results state that Work Life Balance and leadership strategies have a direct (simultaneous) effect on the performance of Tebing Gerinting Health Center employees.

Keywords: Work Life Balancem  leadership stategy, Puskesmas Tebing Gerinting
Analisis Pemilihan Supplier Bahan Baku Aluminium Menggunakan Metode AHP dan Topsis pada Ud,Morodadi Jaya Surabaya
Authors: Nur Arifin Miftah Novi , Handayani Wiwik
Published: June 2023

Companies need to evaluate supplier performance to get those that match the company's criteria. The problem with UD. Morodadi Jaya is that there are no appropriate criteria and standards to be set in the selection of suppliers so that the company does not have supplier performance evaluations. The purpose of this study was to determine the weight of the value of each criterion used in making the decision to choose the best alternative supplier at UD. Morodadi Jaya. There are five criteria used, including: availability of goods, price, quality of goods, delivery, service. To obtain complete data, the researchers used methods in the form of interviews and filling out questionnaires. The method used in processing the data in this study is the AHP and TOPSIS methods. Based on data processing using the AHP method, the weights with the highest criteria are on the availability of goods, followed by the next rank, namely delivery, price, quality, service. Then for data processing using TOPSIS can be seen that the supplier PT. Prima Aluminum is the most potential supplier. The next alternative priority is based on the ranking in a row.

 Keywords: Analytical Hierarchy Process; Supplier Selection; TOPSIS
Pengaruh Struktur Modal, Pertumbuhan Perusahaan dan Capital Expenditure terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan yang Terdaftar di BEI
Authors: Adelin Nadya , Rinofah Risal , Kusumawardhani Ratih
Published: June 2023

This study aims to determine how the effect of capital structure, company growth, and capital expenditure on profitability and how the impact on firm value. Companies in the property and real estate industry listed on the Indonesia Stock Exchange as the population in this study with a total of 83 companies. The data sample in this study uses purposive sampling, namely companies that are listed on the main board and have complete financial reports from 2019 to 2021, resulting in 31 samples of property and real estate companies. The methods and techniques used in data collection are by observing the financial statement data then entering the financial data into the formula and conducting analysis based on the existing formula calculations. The data analysis technique in this study uses the Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, T Test, Determinant Coefficient, with the help of data processing by IBM SPSS and finally the mediation effect analysis using the Sobel Test. The results showed that capital structure, company growth, and capital expenditure had a significant effect on profitability and firm value, but profitability was unable to mediate capital structure and capital expenditure on firm value.
Analisis Pengaruh Motivasi, Mengikuti Pelatihan, Peran Kepemimpinan, dan Orientasi Pembelajaran terhadap Kinerja Karyawan:
Authors: Swasti Fierna Fajar , Subiyanto Didik , Septyarini Epsilandri
Published: June 2023

This study aims to determine the effect of work motivation, job training, leadership roles, and learning orientation on the performance of PT Daffa Jaya Utama employees. The research method uses quantitative. The population in this study were all employees of PT Daffa Jaya Utama as many as 50 employees. The sample used in this study were all 50 employees. The tests used in this research are validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination test. The results showed that the variables of work motivation and leadership roles partially had no significant effect on employee performance, for job training and learning orientation variables partially had a significant effect on employee performance. Simultaneously the variables of work motivation, training, leadership roles, and learning orientation have a positive and significant impact on millennial children's investment interest

Keywords: work motivation, job training, leadership roles, learning orientation, employee performance
Pengaruh Motivasi Intrinsik, Kepuasan Kerja dan Iklim Organisasi terhadap Organizational Citizenship Behaviour (OCB) pada Karyawan CV Maris Persada Kabupaten Buol
Authors: Butudoka Muzhaffar Rafiif M , Kirana Kusuma Chandra , Herawati Jajuk
Published: June 2023

The organizational environment often changes with the times. If an organization has achieved the goals set for its own organization, then the organization can be considered successful. The quality of the organization's internal environment experienced by its members, the quality in question is not an objective condition that is the same for all employees, but a condition that has been processed through perception along with subjective experience. This type of research can use a quantitative descriptive method, namely to analyze the Study of the Influence of Intrinsic Motivation, Job Satisfaction, and Organizational Climate on Organizational Citizenship Behavior (OCB). This research design can be classified as a type of survey research, because researchers use surveys to obtain data and information directly about the research object by distributing associative causal questionnaires. This study uses a quantitative method based on the method. Meanwhile, the SPSS application is used when processing data. The presentation of the results of this study is presented based on the data obtained from the research that has been done. The data collected in this study is in the form of an analysis of the scale results that have been filled in by trading companies. In this study there were 4 (three) scales, namely the Organizational Citizenship Behavior (OCB) scale consisting of 5 question items, the Intrinsic Motivation scale consisting of 5 statement items, the Job Satisfaction scale consisting of 5 statement items and the Organizational Climate scale consisting of 5 statement items . The conclusion in this study is that intrinsic motivation has a positive and significant effect on Organizational Citizenship Behavior (OCB) of employees of CV Maris Persada, Buol Regency.

Keywords : Intrinsic Motivation, Job satisfaction; OCB
Pengaruh Perputaran Piutang, Resiko Bisnis, dan Likuiditas terhadap Profitabilitas Perusahaan Era Pancemi Covid-19: Studi pada Perusahaan Sub Sdektor Perkebunan & Tanaman Pangan Periode 2019-2021
Authors: Nur Khasanah Elva Syanistya , Wiyono Gendro , Rinofah Risal
Published: June 2023

This study aims to determine the impact of covid 19 as seen from Accounts Receivable Turnover, Degree Of Operating Leverage (DOL), Current Ratio (CR) to Return On Investment (ROI) in plantation & food crop sub-sector companies listed on the IDX during the 2019-2021 period.The population of this study is the plantation & food crop sub-sector companies for the period 2019-2021. In this study, accounts receivable turnover, DOL, and CR became the independent variables, while ROI became the research variable. The results of the partian test (t test) show that the accounts receivable turnover and current ratio variables have no significant effect on ROI while the DOL variable has a significant effect on ROI because the sign value is 0.00 < 0.005 and t-count 8.920 > t-table 2.00100 thus the DOL has an influence on ROI

Keyword : Receivable Turnover, Degree Of Operating Leverage (DOL), Current Ratio (CR), Return On Investment (ROI)
Peran Dewan Pengawas Syariah (DPS) Dalam Penerapan Tata Kelola BPRS: Studi pada PT BPRS XXX di Kabupaten Bogor dan PT BPRS YYY di Kabupaten Cianjur Tahun 2020 & 2021
Authors: Abdul  Aziz Umar , Mubarak Jaih , Susanto Hari
Published: June 2023

This study aims to determine the role of DPS PT. BPRS XXX in Bogor Regency and DPS PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that DPS BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of DPS in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of DPS Governance, both BPRS received good predicate. Recommendations in this study include for DPS in addition to knowing the sciences of fiqh muamalah, DPS also needs to know the ins and outs of the transaction flow in LKS. In addition, DPS also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.

Keywords:  BPRS, DPS, Governance