bluuebunny/crossref_metadata_2025 huggingface dataset:
Sistematik Literature Review: Penyelesaian Audit, Penelaahan Subsequent Event, Laporan Auditor Dan Management Latter, Penemuan Fakta
Authors: Andriyanto Andriyanto  , Januar Arafi  , Maulia Nur Oktavia  , Satria Dwiky Sektiawan  , Herlina Manurung
Published: September 2024

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.
Kinerja Portofolio Investasi Saham Dengan Standar Deviasi Untuk Mengukur Volatilitas Pasar Ekuitas Pada Pasar Modal Indonesia
Authors: Amir Paisal  , Alifia Rachma Suhandoko  , Dinah Siti Rubai’ah Adawiyah  , Pebi Pebrianti  , Ujang Suherman
Published: September 2024

The Indonesian capital market is a dynamic and challenging area for investment stakeholders, especially stock portfolio holders. This objective is to measure and analyze the performance of stock investment portfolios using standard deviation as a key indicator to measure equity market volatility in the Indonesian capital market. The writing method used is a descriptive method using standard deviation. The result of the standard deviation shows that the higher the investment risk between risk and return to compensate the return corresponding to the greater level of risk taken, but also increases the potential loss. The performance of the stock investment portfolio in 2022 can be said to be good. This can be seen from the growth in portfolio value that continues to increase from month to month. The portfolio's average return on investment (IRR) is 8%.
Strategi Digital Marketing Melalui Marketplace Pada UMKM CV. Rapoviaka Simple
Authors: Rini Yuliana  , Maskuri Sutomo   , Ira Nuriasanti   , Wiri Wirastuti   
Published: September 2024

In the current era, digital marketing has become one of the marketing strategies used by business people today, digital marketing has become a solution for business people to expand their business environment, both micro and macro business people. The aim of this research was to determine and analyze digital marketing strategies in marketplaces (Shopee and Tokopedia) to market products and identify existing strengths, weaknesses, opportunities and threats using SWOT analysis. The method used in this research is qualitative. Simple Rapoviaka has just created a marketing strategy through the Shopee marketplace and Tokopedia to increase its market share, implementing digital marketing carried out by CV. Rapoviaka simple aims to increase sales. This is because consumers are wider, closer, and check the quality and reputation of products, using online transactions. This could be an example for other MSMEs, where CV. Rapoviaka Simple itself is still distributing its products to its marketing partners, namely Palu souvenir shops offline and now they are selling
Pengaruh Online Customer Review, Kualitas Produk Dan Kualitas Pelayanan Terhadap Keputusan Pembelian
Authors: Mita Istinawati  , R.A. Nurlinda
Published: September 2024

This study examines and analyzes the effect of online customer reviews, product quality and service quality simultaneously and partially on purchasing decisions. And knowing which variable is the most dominant in influencing purchasing decisions. The research approach used in this research is quantitative research. The criteria for selecting the sample in this study were those aged 17 and over who had bought and consumed Mie Gacoan for more than 6 months and were in the Bali region. Questionnaires were collected as many as 195 respondents, the data was then processed using multiple linear regression method. Based on the results of the analysis it is known that online customer review variables, product quality and service quality simultaneously have a positive effect on purchasing decisions. Partially online customer review variables, product quality and service quality have a positive effect on purchasing decisions. Furthermore, the results show that the online customer review variable is the most dominant variable influencing purchasing decisions
Pengaruh Pengetahuan Investasi Dan Literasi Keuangan Terhadap Minat Berinvestasi Di Pasar Modal Dengan Perkembangan Teknologi Digital Sebagai Variabel Moderasi
Authors: Muthia Willi Amanda  , Mondra Neldi  , Putri Azizi
Published: September 2024

This research aims to determine the influence of Investment Knowledge and Financial Literacy on Investment Interest in the Capital Market with the Development of Digital Technology as a Moderating Variable. The population of this study is students of the Faculty of Economics and Business, Universitas Putra Indonesia "YPTK" Padang. The sampling technique used is Simple Random Sampling with a sample of 100 students. Data collection techniques used a questionnaire and analyzed the data using Multiple Regression Analysis through the SPSS 25 application program. The results of the study indicate that Investment Knowledge and Financial Literacy have a significant effect on Investment Interest in the Capital Market with the Development of Digital Technology moderating the relationship between Investment Knowledge, Financial Literacy, and Investment Interest in the Capital Market. The Contribution of Investment Knowledge and Financial Literacy is 52.8%, and the Contribution of Investment Knowledge, Financial Literacy, and Development of Digital Technology is 54.3%.
Pengaruh Copywriting Tiktok Hyalucera Moisturizer The Originote terhadap Minat Beli Masyarakat
Authors: Aisha Isaura Karno  , Bambang Sujarwadi
Published: September 2024

The digital era development brings many factors that influence people's purchase intention, especially through digital marketing communication content. This study aims to identify whether copywriting in TikTok hyalucera moisturizer The Originote partially and simultaneously affect public purchase intention using quantitative research methods. The population in this study involves people who have and have not become consumers of the product so that it is infinite with a sample of 100 respondents obtained through simple random sampling. The results of the research analyzed using the IBM SPSS Statistics 26 program show that the copywriting elements of attention (X1) and communicate (X2) have no positive and significant effect partially with a  value of 1.259 and a significance value of 0.211 for X1 and -0.519 with a significance value of 0.605 for X2. Meanwhile, the persuade (X3) and conviction (X4) variables have a positive and significant partial effect on people's purchase intention with a  value of 3.482 and a significance value of 0.001 for X3 and a  value of 3.958 with a significance value of 0.000 for X4. Copywriting elements simultaneously have a positive and significant effect on public purchase intention with an  value of 57.329 and a significance value of 0.000. Based on the coefficient of determination (R2) test, copywriting elements have a positive and significant effect on purchase intention (Y) of 70.7% with the remaining 29.3% influenced by other factors not included in this study. Suggestions that can be given for variables X1 and X2 are making titles using the 4 U's formula and creating message content using the you-orientation method because good copywriting not only persuades and convinces, but also must attract attention and communicate.
Peran Brand Image Sebagai Mediator Dalam Pengaruh Word Of Mouth Terhadap Purchase Intention: Studi Kasus Produk Mie Sedaap Korean Spicy Chicken Di Kota Tangerang
Authors: Martin Martin  , Adryan Rachman
Published: September 2024

This study was conducted to evaluate the effectiveness of brand image in mediating the impact of word of mouth (WOM) on the desire to purchase Mie Sedaap Korean Spicy Chicken products in the Tangerang City area. Through a survey involving 200 individuals selected based on purposive sampling, this research utilized the Partial Least Squares Structural Equation Modeling (PLS-SEM) model to process and analyze the data obtained. The results found indicate a positive impact of WOM on brand image and purchase intention, with brand image also functioning as a significant mediator in linking WOM with purchase intention. The conclusion of these findings underscores the need for effective marketing strategies in utilizing WOM to strengthen brand image, which in turn has the potential to increase purchase intentions among consumers.
Strategi Sukses untuk Bisnis Pengetikan dan Fotokopi di Era Digital
Authors: Misnawati Misnawati  , Nirena Ade Christy  , Isman Isman  , Anwarsani Anwarsani  , Yesni Nopy  , Nabila Salwa
Published: September 2024

This article explores the store labeled "Komputer dan Fotokopi Salwa" as the main object of study. Focusing on market surveys, typing and photocopying industry trends, online marketing strategies, and key success factors in the typing and photocopying business, this research aims to provide in-depth insights into the dynamics of business in the current digital era. Through data analysis including market surveys that record that 70.2% of jobs require computer devices and similar ones, and 39.9% require document duplication and/or binding, this article presents a comprehensive understanding of market needs and preferences. Additionally, with the majority of respondents (79.8%) having access to computers and laptops, but only a small percentage owning a printer (28.7%), this article highlights the challenges and opportunities faced by the typing and photocopying industry. This analysis provides a foundation for effective online marketing strategies and identifies key success factors that can help businesses like "Komputer dan Fotokopi Salwa" to grow and maintain their position in the current competitive market.
Inovasi dalam Layanan Perbankan Berbasis Internet of Things (IOT) Peluang dan Tantangan di Era Digital
Authors: Siti Epa Hardiyanti
Published: September 2024

The development of the Internet of Things (IoT) has changed the paradigm of banking services by offering innovations in operational efficiency, security and customer experience. Despite this, IoT implementation in the banking sector faces significant challenges related to data security and infrastructure costs. This research aims to explore the impact of implementing IoT in banking services and to identify the opportunities and challenges faced in the current digital era. This research method involves case studies, in-depth interviews, and surveys to analyze the use of smart ATMs, wearable devices, security sensors, and smart queuing systems in various banking contexts. The analysis results show significant improvements in operational efficiency and customer satisfaction, while also highlighting challenges related to data security and implementation costs. The implications of this research include recommendations for further development in IoT technology in banking services, with a focus on enhanced data security and effective implementation strategies.
Pengaruh Pendidikan dan Pelatihan (Diklat) dan Motivasi Kerja Terhadap Kinerja Pegawai Pada RSUD Pandega Pangandaran
Authors: Yeti Kusmiati  , Apri Budianto  , Aini Kusniawati
Published: September 2024

Employee performance is not optimal, this can be seen from the level of punctuality which gets the lowest score. Based on the results of an interview with the head of the civil service section at Pandega Pangandaran Regional Hospital, punctuality has decreased because there are still employees coming and going home not according to the specified schedule. The level of quality (quality) is not yet optimal, this is because employees are not doing their work on time according to the predetermined targets. Employee performance is influenced by training and work motivation. Overall, it can be concluded that the training at Pandega Hospital, Pangandaran Regency has not been fully effective. Employee responses to the implementation of training education in 2023 show that there is a lack of achievement. This is because the training materials and techniques are not appropriate to the objectives and cannot be understood by participants. Overall motivation at Pandega Hospital, Pangandaran Regency can be said to be mediocre. This can be seen from the employee's response to the existence indicator which is the lowest indicator. The monthly salary provided is not enough to meet the daily needs of employees, while the health insurance offered by the company functions as a motivating factor for employees. This research uses a descriptive and case study approach, with a quantitative design. The data analysis techniques used include testing instruments to assess validity and reliability, testing research models using the coefficient of determination, and testing hypotheses through t tests and F tests. The results of the research show that (1) Training has a positive and significant effect on employee performance at RSUD Pandega Pangandaran. This means that if training is improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (2) Work motivation has a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if work motivation is increased, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (3) Training and work motivation have a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if training and work motivation are improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase.
Implementasi Metode Overall Equipment Effectiveness Dan Six Big Losses Pada Cutting Machine
Authors: Irma Nurmala Dewi  , Arta Rusidarma Putra  , Hadi Kurniawanto  , Ombi Romli  , Dedy Khaerudin
Published: September 2024

Every company is obliged to carry out efficiency strategies in every business process in order to continue to exist in today's increasingly fierce competition. This research aims to determine the magnitude of the OEE value and the dominant factors from the six big losses analysis which is used as a proposal for improvements to the cutting machine at PT ABC. The method used is Availability Ratio, Performance Ratio and Rate of Product Quality as basic elements of Overall Equipment Effectiveness and Six Big Losses and analyzed using a fishbone diagram. Calculation results for the period September 2023 to February 2024 obtained an OEE value of 82.58% with the largest contributor to losses being the idling and minor stoppages and Reduce Speed ​​factors. To overcome this, it is necessary to increase skills in identifying and repairing machines, implementing clear standard operating procedures, operator skills in conveying information about machine damage, as well as standard material for parts used by machines.
Determinants of Purchase Intention of Skincare Products, Brand Image as Moderation On The Tiktok Platform
Authors: Nadia Agustini  , Elistia Elistia
Published: September 2024

With the rapid development of Internet technology, many companies are now using the Internet as a major platform in their marketing strategy of skincare products, mainly through social media. The research aims to explore the factors that influence the intention of buying skincare products on the TikTok platform by considering the role of brand image as a moderation variable. The research method uses descriptive causality with a quantitative approach, and uses purposive sampling techniques. Primary data obtained from 267 respondents active TikTok users who were interested in skincare products and collected through online questionnaires. Data analysis is done using Structural Equation Modelling-Partial Least Square (SEM-PLS). Research findings show that social media marketing activities, online customer reviews, influencer endorsement, brand image can improve purchase intention, while price consciousness does not affect the purchase intent of skincare products on Tiktok platform. Implications, skincare manufacturers and marketers should pay attention to branding strategies on TikTok's platform to boost purchasing intentions. Further research is suggested to explore other factors that can influence the intention of buying skincare products in the digital age.
Studi Literatur Riview: Manajemen Karir Meningkatkan Kinerja dan Kepuasan Kerja Karyawan
Authors: Dian Septiani Wibowo  , Ismail Yahya Saputra  , Rendy Supriyanto  , Mochammad Isa Anshori
Published: September 2024

Career management is a crucial process for both individuals and organizations. For individuals, it facilitates the achievement of career goals and enhances job satisfaction. For organizations, it aids in attracting, developing, and retaining qualified employees. This study delves into the factors influencing career management, encompassing individual factors (abilities, skills, interests, values, and personality), organizational factors (organizational culture, structure, career opportunities, and career policies), and environmental factors (economic, socio-political, and technological conditions). The findings demonstrate that effective career management can enhance employee career effectiveness, job satisfaction, and organizational performance. The study also provides recommendations for improving career management, including regular career assessments, career development program development, information and training, a supportive organizational culture, and encouraging employees to proactively manage their careers. Further research is warranted to develop more effective and contextual career management models and investigate the impact of career management on other factors such as organizational commitment, employee turnover, and gender equality in the workplace.
Perkembangan Kampung Adat Cireundeu: Mengoptimalkan Potensi dan Mempertahankan Keseimbangan Pada Masa Pandemi
Authors: Aldri Adha  , Chantika Lutfiah  , Dean Taqy  , Fadlina Zaina  , Widya Callista
Published: September 2024

Indigenous villages are villages that have a unique capacity and charm, both in terms of geography, environment, and social and cultural life in the community. The purpose of this research is to analyze the governance system in the health, economic, and environmental fields of Cireundeu Traditional Village, a Traditional Village located in South Cimahi District. Cireundeu Traditional Village was able to get through the Covid- 19 pandemic and even now Cireundeu Traditional Village is growing. There are various factors that influence the development of Cireundeu Traditional Village, there are tourism development concepts that have been applied such as management, destination development, marketing development, and the role of stakeholders that can continue to be improved to achieve maximum goals. In this research, descriptive qualitative method is used by observing in the field and conducting direct interviews with the management of Cireundeu Traditional Village. The results of this study show that Cireundeu Tourism Village can maximize the potential that exists in its territory and is able to maintain various aspects of life during the Covid-19 pandemic and is able to continue tourism activities through collaboration between stakeholders.
The Role Of Accounting And Auditing Procedures In Revealing Administrative And Financial Corruption
Authors: Saja Akram Abdul Razzaq Al Shaikhli
Published: September 2024

Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.
Pengaruh Pelatihan Dan Budaya Organisasi Terhadap Kinerja Karyawan Pada PT Salmanda Jaya Utama
Authors: Achmad Zulfikar
Published: September 2024

PT Salmanda Jaya Utama is a franchise of Shell Indonesia which is engaged in the business of fuel oil (BBM), lubricants for industry, automotive, transportation, mini market (select). Research shows that improving abilities and skills through training will increase employee effectiveness and efficiency. And a well-structured organization can achieve optimal work results. The purpose of this study was to determine the training and organizational culture affect employee performance. The method of collecting data in preparing the thesis is the observation method, interviews, primary data with the analysis method in the form of quantitative, namely the multiple linear regression analysis method with a saturated sample technique totaling 40 employees. The results of this study state that training partially has a positive and significant effect on employee performance with a significance level of 0.008 <0.05 and a T value> T table of 2.789> 2.022. Organizational culture partially has a positive and significant effect on employee performance with a significant level of 0.000 <0.05 and the value of T count> T table of 5.528> 2.022. Training and organizational culture simultaneously have a positive and significant effect on employee performance with a value of F count> F table of 59.391> 3.24
Pengolahan Kopi Menjadi Kompos: Analisis Proses Pembuatan Kompos dan Digital Marketing
Authors: Lailatul Fitri Dwi Rahmawati  , Indah Respati Kusuma Sari
Published: September 2024

In Indonesia, the use of inorganic fertilizers is one area that is produced continuously to be used to increase crop yields, especially vegetables. Organic fertilizer and compost also have long-term benefits because they can increase the fertility of plants such as coffee. Indonesia is a coffee producer with unique characteristics. There is one type of coffee that is not widely known by the Indonesian people, namely Excelsa coffee. Excelsa coffee has very distinctive characteristics and aroma. Most of Wonomerto's residents have agricultural land and livestock that can produce coffee and livestock. However, villages that have cattle farms are still unable to utilize animal waste properly, and also residents who have coffee production only process it into ground coffee. Therefore, educational events and new programs for the Bokashi compost coffee market are being held. Apart from that, agricultural products and animal products that cannot yet be processed can be used as organic fertilizer using EM4 technology. The benefits of bokashi fertilizer are that it can increase the nutrient content of plants, reduce organic waste, and encourage the growth of plant microorganisms.
The Influence of Online Shopping Experiences and Trust on Repurchase Interest in TikTok Shop
Authors: Siti Maharani  , Nageeta Tara Rosa
Published: September 2024

This research aims to determine the influence of online shopping experiences and trust on repurchase intention at TikTok Shop. The sample objects in this research are consumers who have made at least 3 purchases on the TikTok Shop application. There were 28 consumers who made purchases 3 times, 5 people made 4 purchases, and 67 people made frequent purchases at the TikTok Shop. This study uses a Quantitative Method using non-probability sampling method with purposive sampling. The sample in this study was 100 respondents, processing data using the SPSS 26 application with multiple linear regression analysis testing which included validity test, reliability test, Ttest, Ftest and the coefficient of determination (R²). The research results show that: Hypothsis 1) online shopping experience has a positive and significant effect on repurchase interest at TikTok Shop, hypothsis 2) trust has a positive and significant effect on repurchase interest at TikTok Shop, hypothesis 3) Trust and Online shopping experience have a positive and significant effect on online repurchase interests the determinant coefficient (R²) is 0.156. This means that the variables of online shopping experience and trust influence repurchase interest at TikTok Shop by 15.6%, while the remainder or 84.4% is influenced by other variables not examined in this research.
Pengaruh Kepemimpinan dan Iklim Organisasi Terhadap Komitmen Pegawai pada Dinas Ketenagakerjaan Kota Tasikmalaya
Authors: Dewi Yulianti  , Barin Barlian  , Evilia Sri Yuniar
Published: September 2024

In the era of globalization, public organizations such as the Manpower Office of Tasikmalaya City face complex challenges. Effective human resource (HR) management is key to achieving organizational goals and providing the best possible service. Employee commitment, which is influenced by leadership and organizational climate, is an important factor in achieving this. This research aims to analyze the influence of leadership and organizational climate on employee commitment in the Manpower Office of Tasikmalaya City. This research uses a quantitative method with a survey data collection technique through questionnaires to 45 employees. The data was analyzed using the multiple linear regression analysis technique. The results of the study show that leadership and organizational climate have a significant simultaneous and partial influence on employee commitment. This means that good leadership and organizational climate can increase employee commitment. This research provides important implications for the Manpower Office of Tasikmalaya City in increasing employee commitment through effective leadership and organizational climate. This can contribute to improving performance and achieving organizational goals.
Pengaruh Beban Kerja dan Work Life Balance Terhadap Produktivitas Kerja Pegawai pada Dinas Pendidikan dan Kebudayaan Kabupaten Tasikmalaya
Authors: Silpa Fauziah  , Arga Sutrisna  , Nita Fauziah Oktaviani
Published: September 2024

The purpose of this study was to determine the effect of Workload and Work Life Balance on Employee Work Productivity at the Tasikmalaya Education and Culture Office. The method used in this study is causality, with a research sample of 64 respondents who are structural employees of the Tasikmalaya Education and Culture Office, by using primary data. The analysis tool used in this study was multiple linear regression using SPSS version 25. Based on the results of the study, it can be seen that Workload and Work Life Balance simultaneously have a significant effect on the Work Productivity of Employees of the Tasikmalaya Regency Education and Culture Office. The workload partially does not have a significant effect on the work productivity of employees of the Education and Culture Office of Tasikmalaya Regency and Culture Office Employees and Work Life Balance partially has a significant effect on the Work Productivity of Tasikmalaya Regency Education and Culture Office Employees.
Pengaruh Pengetahuan Kewirausahaan dan Sosial Media terhadap Minat Berwirausaha
Authors: Mita Rusdiana  , Iswati Iswati  , Anis Fitriyasari  , Arief Widjadmoko
Published: September 2024

This study wants to find out more about "The Influence between Entrepreneurial Knowledge and Social Media with Entrepreneurial Interest" in accordance with the main problem raised, namely the influence of knowledge about entrepreneurship and social media on entrepreneurial interest in young generation in the Sidoarjo. The background of this research on entrepreneurial interest is that there are still many young who prefer to work as employees in a company, while they also have opportunities in entrepreneurship as an additional income or can be made as the main job. With the social media knowledge that the younger generation has, it can support their business. The purpose of this study is to find out: how the influence between entrepreneurial knowledge and social media on entrepreneurial interest. The method used in this study is a correlational method that aims to measure the relationship between various variables. Meanwhile, to support this research obtained from interviews, observations, making google forms. The target in this study is young generation in the Sidoarjo area, a sample taken by 100% of the population. After conducting several ways of research or data collection, it will be calculated to determine the results. The conclusion of this study is that there is a relationship between entrepreneurial knowledge and social media knowledge in supporting the business itself, so that it can attract the interest of the younger generation in entre.
Kehidupan Akuntan Penyandang Disabilitas dalam Novel Love Risk Management Karya Helen Tanuwan
Authors: Risma Dila Agustin  , Oktaviana Wahidah  , Eva Dwi Kurniawan
Published: September 2024

The problem is that people with disabilities are always considered not to be independent and are often seen as lacking performance in companies. This greatly influences employees with disabilities in adapting to the work environment. Apart from that, the problem raised is the quality of performance of employees who are considered to have committed fraud. The aim of this research is to look at the quality of performance of accountants with disabilities found in literary works. The research method used is the hermeneutical method. The method used is to understand the text and the problem to be able to understand and know the strengths and weaknesses of the text. This research uses data from the literary work used entitled Love Risk Management by Helen Tanuwan. Theories in research are incongruent. The results of this research show that the main character has hearing problems but there are conditions imposed by his former boss so that the main character must be responsible for the bad credit of one of his customers.
Peran Perusahaan Multinasional Dalam Meningkatkan Sektor Perekonomian Di Indonesia
Authors: Nurfatmala Nurfatmala  , Neneng Fitriah  , Riska Komalasari  , Sarip Hidayat  , Fitri Raya
Published: September 2024

Multinational corporations are involved in a country's economic sector because they are important in absorbing labor and increasing a country's per capita income. The purpose of this study is to highlight the importance of detailed knowledge about multinational companies that may have some impact on Indonesia's economy. The research method used is a qualitative research method using the technique of collecting library research data using multiple references and information from relevant institutions of the Indonesian economy. The findings show that the role of multinational corporations has both positive and negative impacts. On the positive side, the role of Multinationals could provide Indonesia with adequate opportunities to develop the country's economic sector through Indonesia's foreign exchange contributions. Apart from that, Indonesia is attracting attention from other countries as other countries believe that Indonesia can increase foreign investment due to Indonesia's rich resource potential and emphasis on labor wages in developing countries like Indonesia increasingly recognized. On the negative side, the Indonesian government does not emphasize multinational companies in terms of domestic trade and industry regulations, providing opportunities for domestic companies to compete domestically.
Pengaruh Nasionalism (Nasionalisme) dan Trust (Kepercayaan Pada Pemerintah) terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Siti Nuridah  , Joelianti Dwi Supraptiningsih  , Rony Marthin Sitohang  , Listya Ningrum  , Maulana Fahmi Muzaqi
Published: September 2024

National development in order to make Indonesia a developed country continues to be carried out, to make this happen, funding is needed, one of which comes from taxes. As good Indonesian citizens, taxpayers have a high sense of nationalism and trust in the government which can increase taxpayer compliance in fulfilling their obligations. The taxpayer compliance ratio from 2016-2021 has increased every year but has not yet reached 100%. The method used is the analytical method. quantitative, determining the sample using a quota sample with a sampling technique using an incidental technique, for the population of individual taxpayers at KPP Pratama North Cikarang. There is an influence of nationalism on taxpayer compliance at KPP Pratama North Cikarang with t calculated (18.289) greater than t table (1.984) so ​​H1 is accepted, there is an influence between trust on taxpayer compliance at the North Cikarang Pratama KPP with t calculated (9.219) greater than t table (1.984) so ​​H2 is accepted, there is an influence between nationalism and trust together on compliance individual taxpayer with calculated F (168,650) greater than F table (3,090). KPP Pratama North Cikarang needs to increase the sense of nationalism and trust of taxpayers so that tax compliance will increase.
Kinerja Keuangan dengan Metode Economic Value Added (EVA)
Authors: Sepbeariska Manurung
Published: September 2024

Performance of the company is mostly measured by financial ratio for a spesific period. This measurement must be in accordance with generally accepted accounting treatment in preparing financial statements. Financial ratios have weaknesses in measuring performance where performance looks good but does not increase or even decrease. Therefor, other measuring are needed that can show the success of the company with the aim of adding economic value. Economic Value Added (EVA) is one of the most relevant measurements in measuring a company's financial performance because it can show how much added value can be generated during a spesific period.This research using qualitative descriptive method with secondary data from financial statement of PT Kimia Farma, Tbk listed on Indonesia Stock Exchange for 2018-2022. This study aims to find out the financial performance of PT Kimia Farma, Tbk listed on the BEI using the Economic Value Added (EVA) method. Economic value added (EVA) is an added value for the company by incurring capital costs. The result of this research indicate that financial perform with EVA method are negative, means that it performs is not optimal.
Analisis Strategi Pemasaran Pada Toko Kain Kinako Kabupaten Tana Toraja
Authors: Euodia Euodia  , Dina Ramba  , Westerini Lusdani
Published: September 2024

The purpose of this study was to find out the strategy for the Kinako Fabric in Tana Toraja district. The type of research used in this research is descriptive qualitative, namely managing information data from observation based on the facts that exist in the Kinako Fabric Shop. The types of data used are primary data and secondary data. The stategy used at the Kinako Cloth Shop is the marketing mix 4P (Product), (Price), (Promotion), (Place). Product strategy in the from of adding cloth products, Pricing strategy by providing price discounts, Promotion strategy though social media facebook and whatsapp as well as direct promotion by word of mouth, the price is quite strategic and very easy to reach potential customers. This strategy is carried out to add customers and to increase sales results.
Pengaruh Lokasi Dan Fasilitas Terhadap Kepuasan Pelanggan di Café Mie Setang Kecamatan Rantepao Kabupaten Toraja Utara
Authors: Arif Ballang  , Althon K. Pongtuluran  , Randi Tangdialla
Published: September 2024

The purpose of this study was to determine whether there is an influence of location and facilities on customer satisfaction at Café Mie Setang. data collection procedures from this study, namely: observation, questionnaires, and documentation. The data analysis technique is quantitative with multiple linear regression tests. The calculation results show that partially location (X1) has no effect on customer satisfaction (Y) at Café Mie Handlebars, this is shown from the acquisition of a tcount of 1.5000 and a ttable of 1.678, with a significance of 0.140 while facilities (X2) have an effect oncustomer satisfaction (Y) at Café Mie Setang, this is shown from the acquisition of a tcount of 6,619 and a ttable of 1.678, with a significance of 0.000. and simultaneously location (X1), and facilities (X2) affect customer satisfaction (Y) at Café Mie Handlebars. this is shown from the acquisition of Fcount 29,726 and Ftable 3.20 with a significant level of 0.000.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada Bisnis Ritel Erablue Di Tangerang
Authors: Diky Purba Winata  , Adiel Kusuma Anugrah
Published: September 2024

This study aims to determine the effect of service quality on customer satisfaction at Erablue Electronic Shop in Tangerang City. This research uses quantitative methods using SPSS 25 software as a hypothesis test. This study uses a measurement instrument in the form of an interval scale which requires respondents to express the effect of service quality on their satisfaction in shopping, using a Likert scale. The data collection technique used a judgmental sampling method with a sample size of 120. The results of this study indicate that Service Quality has a positive effect on Customer Satisfaction at Erablue Electronic Stores in Tangerang City.
Pengaruh Job Insecurity, Kepuasan Kerja Dan Komitmen Organisasi Terhadap Turnover Intention di Madrasah Aliyah Negeri Karo
Authors: Anastasya Br Ginting  , Annio Indah Lestari Nasution  , Laylan Syafina
Published: September 2024

This study aims to determine the effect of Job Insecurity, Job Satisfaction and Organizational Commitment on Turnover Intention at Madrasah Aliyah Negeri Karo. Madrasah Aliyah Negeri Karo is one of the Religious Education institutions in Karo Regency. The data analysis model used is multiple linear regression using SPSS software version 25. The coefficient of determination (R2) is obtained at 0.131 or 13% which explains that the independent variables job insecurity, job satisfaction and organizational commitment are able to explain their effect on the variable turnover intention of 13 %, while the remaining 87% is influenced by other factors outside of this study. The results of the research at the 95% level of confidence and a test of level 5% show that partially job insecurity has no effect on turnover intention, then job satisfaction has a negative and significant effect on turnover intention and organizational commitment has a positive and significant effect on turnover intention. Furthermore, simultaneously job insecurity, job satisfaction and organizational commitment have a positive and significant simultaneous effect on turnover intention at Madrasah Aliyah Negeri Karo.
Pengaruh Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), Perilaku Belajar Dan Metode Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi
Authors: Hari Setiono  , Muhammad Bahril Ilmiddaviq  , Agus Khazin Fauzi  , Nur Ainiyah
Published: September 2024

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.
Pengaruh Pelatihan Dan Promosi Terhadap Kinerja Pada Unit Personalia Di Badan Kepegawaian Pengembangan Sumber Daya Manusia (BKPSDM) Kota
Authors: Siti Rohmah  , Yudiyanto Joko Purnomo
Published: September 2024

This research was conducted on Bandung City BKPSDM employees. The aim of this research is to determine the description and influence of Training and Promotion on Performance in the Personnel Unit at the Bandung City Human Resources Development Personnel Agency (BKPSDM). The method used in this research is a quantitative method. The population in this study was 36 respondents who took part in training and job promotions. This research uses the census method and uses a questionnaire for data collection. The results of the validity test and reliability test using the Person Product Moment correlation method and Cronbach's Alpha, it is known that the items created are valid and calculations show that partial training has a significant positive effect on performance, while partial promotion has a significant positive effect on performance. The results of calculating the value of the Influence of Training and Promotion simultaneously by looking for the Determination Coefficient shows how much influence there is between the two variables which can be examined from the R value and is 0.743. The value of the r square (R2) is 0.552, so the Coefficient of Determination (KD) is 0.552 x 100%= 55.2%, this means that the influence of training and promotion on performance is 55.2% while the remaining 44.8% is influenced by other variables.
Pengaruh Kreativitas ,Inovasi Dan Pengetahuan Kewirausahaan Terhadap Keberhasila Usaha Pada Toko Parfum
Authors: Rahma Sonang Ritonga  , Ratih Mala  , Siti Tri Adha  , Hasyim Hasyim
Published: September 2024

This research aims to explore the influence of creativity, innovation and entrepreneurial knowledge on business success in perfume shops. Creativity is needed to generate new ideas, while innovation involves implementing these ideas in the resulting product or service. Apart from that, entrepreneurial knowledge is also needed in managing a business and identifying new opportunities. Through survey methods and statistical analysis, this research shows that there is a positive relationship between creativity, innovation and knowledge entrepreneurship and business success in perfume shops. The implication of this research is the importance of developing creativity, innovation and entrepreneurial knowledge in improving business performance in perfume shops.
Strategi Pemasaran Dalam Meningkatkan Minat Siswa Baru Pada SD Negeri 17 Palu
Authors: Syerina Evayanti  , Ponirin Ponirin  , Maskuri Sutomo  , Farid Farid
Published: September 2024

This research aims to examine in depth the marketing strategy in increasing the interest of new students at SD Negeri 17 Palu, what are the supporting and inhibiting factors for educational marketing carried out by the school principal. The type of research method used is a qualitative research method with a descriptive approach. The location used as an object by researchers is SD Negeri 17 Palu. Data collection techniques in this research are through observation, interviews and documentation. Data analysis was carried out in three stages, namely data reduction, data display, and conclusion drawing/verification. The results of interviews with school principals revealed that in marketing or promoting the school, they continued to maintain the existence of the school by prioritizing the quality of the products and services offered. However, as time went by, the quality of the school decreased due to inadequate marketing strategies, which led to a decline in the quality of the school. Interview results from school operators show that from 2022 to 2024, there will be a significant decline in the number of students enrolling at Palu 17 Public Elementary School. Data analysis shows that in 2022, the number of registrants reaches its peak, but then decreases by 15% in 2023 and 10% in 2024. Recommendations that can be given involve increasing focus on a more specific target audience, improving the quality of marketing campaigns, and strengthening collaboration with related parties, such as local communities.
Dampak Peran Pendamping Terhadap Pengembangan UMKM Di Kelurahan Kabonena Kota Palu Sulawesi Tengah
Authors: Astrid Widya Ningsih  , Harnida Wahyudi Adda  , Niluh Putu Evvy Rossanty  , Faruq Lamusa
Published: September 2024

This research aims to identify and describe the impact and benefits of the role of companion on the development of MSMEs in Kabonena Village. The role of MSME assistants will be analyzed using the four roles and skills presented by Jim Ife and Frank Tesoreiro (2006), namely the facilitative role, educational role, representational role and technical role. The type of research that the author uses in this writing is qualitative research with data collection techniques, namely: observation, in-depth interviews and documentation studies related to the research problem. The results of the research found that through a facilitative role, MSME actors will have the enthusiasm to run a business, the group is facilitated through various ideas and concepts in running a business, and there is a personal approach for each group member when there are problems within the group. In an educational role, the mentor will increase the awareness of all group members regarding the importance of the business they are running and provide information that is important for the development of their business. The third, in the role of accompanying representation, will help the group in using the right media in developing their business, building working networks with other parties, and sharing knowledge and experience. And finally, the role and technical skills, the assistant helps the group to use computers, and make verbal and written presentations, in running and developing their business.