bluuebunny/crossref_metadata_2025 huggingface dataset:
Pendampingan Usaha Produksi Keripik Kriouk Lancar Barokah Melalui Legalitas Usaha, E-Commerce, Packaging dan Pembukuan Keuangan
Authors: Hidayat Riskin , Alimah Septi , Fatimah Siti
Published: July 2024

The purpose of this community service program are to grow and develop the capabilities of UMKM to become strong and independent businesses. This community service program is in the form of mentoring and facilitating the creation of NIB and PIRT business legality, expanding the marketing network through E-Commerce Shopee and Instagram Business, changing product packaging from ordinary plastic to standing pouch plastic so that it is not inferior to other products that have been circulating in the community, then make a label or business brand as well as financial records. The results of this activity can help increase income for UMKM owners
Pelatihan Manajemen Perjalanan Dinas Pimpinan bagi Siswa SMKN 14 Jakarta dalam Menghadapi Dunia Kerja Di Era 5.0
Authors: Karomah Nurul Giswi , Makmuroh Umi Hanik , Estiana Ria
Published: July 2024

Saat ini kita sekarang hidup di era digital atau era 5.0. Beberapa tahun terakhir, berbagai aspek dalam kehidupan kita dengan cepat berubah menjadi digital. Itulah kenapa, sudah menjadi keharusan bagi perusahaan maupun tenaga kerja untuk beralih ke digital. Dengan adanya perubahan tersebut, semua aspek bisnis juga berubah menjadi digital dalam transaksinya. Kegiatan bisnis, sering kali mengharuskan seorang pimpinan melakukan perjalanan dinas. Dengan demikian pimpinan memerlukan bantuan seorang sekretaris untuk melancarkan tugas atau perjalanan dinas pimpinan agar perjalanan dinas dapat berjalan seara efektif dan efisien. Keberhasilan seorang sekretaris dala mengatur perjalan dinas pimpinan seara tidak langsung mempengaruhi kesuksesan pimpinan di dalam tugas perjalanan dinasnya. Karena jika salah satu pendukung  dalam perjalanan dinas tidak di manage dengan baik, maka akan menghambat pula pekerjaan yang akan diselesaikan oleh pimpinannya. Pelatihan ini bertujuan untuk memberikan softskils dan hardskils tambahan dan memberikan rasa peraya diri pada saat memasuki dunia kerja. Metode pelaksanaan dalam kegiatan ini adalah transfer IPTEKS konsep manajemen perjalanan dinas pimpinan. Pertama, tim pengabdian masarakat memberikan penyuluhan tentang perjalanan dinas, permasalahan yang sering ditemui saat perjalanan dinas, dan studi kasus. Selanjutnya, tim pengabdian masyarakat melakukan pendampingan langsung atau praktek mengenai mempersiapkan dokumen perjalanan dinas pimpinan.
 
Keyword : Pelatihan, Perjalanan Dinas, Pimpinan, Manajemen
Optimalisasi Marketing bagi UMKM Bandar BumBon
Authors: Lusia Atik , Hakim Muhammad Luqman , Ovi Heti , Putri Septia
Published: July 2024

Kegiatan pengabdian masyarakat ini bertujuan untuk  melakukan optimalisasi bidang marketing dari CV. BaBon (Bandar Bumbon). Berdasarkan hasil observasi dan wawancara dengan pemilik dan bagian marketing maka ditemukan bahwa CV. BaBon (Bandar Bumbon) belum mampu memaksimalkan marketing khususnya social media.  Tim pengabdian melakukan optimalisasi dalam bidang sosial media terutama pada Instagram melalui konten foto produk, video produk, dan optimalisasi Google My Business.
Pengembangan Rumah Kreatif Melalui Pembuatan Miniatur Pikulan Di Desa Tuyuhan Kecamatan Pancur Kabupaten Rembang
Authors: Rikah Rikah , Febrianti Linda , Sulasmining Sulasmining , Susanti Ari
Published: July 2024

The purpose of this community service is to introduce creative homes through making miniature pegs, namely by providing knowledge about entrepreneurship and making miniature pegs, making stickers, creating business manager Google accounts and Instagram social media accounts, to registering business locations on Google Maps. . The problems faced by partners include a lack of knowledge about entrepreneurship and making miniature poles, no stickers have been made, there is no Google account for business management and social media accounts, and the business location has not been registered. The results of the implementation of this community service program include: entrepreneurship training, making miniature poles, making stickers, creating business manager Google accounts and Instagram social media accounts as marketing media, and registering business locations on Google maps to make it easier to find addresses.
Pemanfaatan Media Social di UMKM CV. Mebel Murah Banget (MMB) di Sukoharjo
Authors: Lusia Atik , Pamikatsih Tri Ratna , Hakim Muhammad Luqman
Published: July 2024

Perkembangan dunia digital yang semakin pesat perlu dimanfaatkan oleh UMKM lokal agar mampu bersaing. Pengabdian ini dilakukan pada UMKM CV. Mebel Murah Banget di Sukoharjo yang difokuskan dengan pemberian pelatihan dan pendampingan bagi pemilik usaha untuk memaksimalkan media social seperti Instagram, Facebook dan Whatsapp Business serta pembuatan konten produk agar lebih menarik. Pelatihan dan pendampingan dilakukan oleh tim pengabdian dosen dan mahasiswa STIE Surakarta. Metode yang dilakukan berupa observasi, diskusi, implementasi, dan tahap evaluasi. Ditemukan bahwa CV. MMB belum memaksimalkan media sosial secara tepat
Pendampingan Pemadanan NIK-NPWP di Mall Sidoarjo
Authors: Wicaksono Achmad , Lestari Dewi Arum , Sharfina Diana , Choiriyyah Rif'atul , Novinda Anindita Putri , Hanum Atika Muhfida , Fitria Aida , Syarif`ah Siti Nur
Published: July 2024

Pendampingan ini bertujuan untuk membantu Wajib Pajak dalam melakukan pemadanan NIK-NPWP di Mall Sidoarjo. Pengabdian dilakukan dengan memberikan pelayanan langsung kepada para wajib pajak yang datang di Mall Sidoarjo melalui sosialisasi dan asistensi yang dilakukan oleh petugas KPP Pratama Sidoarjo Selatan dibantu oleh tim Relawan Pajak. Kegiatan pengabdian dilakukan selama dua bulan, yaitu bulan Februari dan bulan Maret 2023. Implikasi dari hasil kegiatan ini diharapkan dapat menjadi panduan bagi pihak terkait dalam mengembangkan inisiatif serupa untuk meningkatkan pelayanan dan keterlibatan masyarakat dalam transformasi digital di bidang administrasi publik. Hasil kegiatan ini menunjukkan bahwa mayoritas Wajib Pajak yang datang merasa terbantu dalam melakukan proses pemadanan NIK-NPWP. Hasil pengabdian ini mencakup peningkatan kesadaran masyarakat akan pentingnya pemadanan NIK-NPWP terletak pada keakuratan dan keandalan data yang dimiliki oleh pemerintah dan lembaga keuangan. Dengan memastikan bahwa data kependudukan dan data perpajakan saling terintegrasi, diharapkan dapat memberikan dampak positif terhadap efisiensi administratif, peningkatan kepatuhan perpajakan, dan pelayanan masyarakat secara keseluruhan, penguatan kapasitas petugas terkait, dan percepatan proses administratif.
Pelatihan Sistem Pelaporan Keuangan TK Kristen Manahan Surakarta
Authors: Pramesti Hernawati , Mujiyono Mujiyono
Published: July 2024

Program kegiatan pembuatan sistem pelaporan keuangan sederhana merupakan kegiatan pengabdian kepada masyarakat diperuntukkan bagi yayasan TK Kristen Manahan terkhusus bagian tata kelola keuanagn adalah suatu model penyusunan atau sistem pelaporan keuangan memakai program khusus yang dikembangkan oleh Tim Pengabdian Masyarakat Fakultas Ekonomi UKTS. Prosedur kegiatan ini memakai cara ceramah dan pelatihan. Sasaran peserta kegiatan ini adalah bagian tata kelola keuangan. Kegiatan ini diikuti 4 orang admin yang bertugas di bagian keuangan yayasan dan sekolah di TK Kristen Manahan Surakarta. Kegiatan ini melaksanakan evaluasi melalui wawancara langsung kepada peserta. Hasil evaluasi menyatakan 80% peserta memahami materi yang disampaikan, level kepuasan peserta sebesar 70% dan level kebermanfaatan kegiata ini sebesar 85%. Hasil dari kegiatan pembuatan program ini langsung diimplementasikan sehingga pengguna mengerti cara menggunakan program ini.
Penguatan dan Pendampingan Usaha Kecil, Mikro dan Menengah di Kelurahan Lowokwaru Kota Malang
Authors: Saifuddin Saifuddin
Published: July 2024

Saat ini, masih terdapat UMKM yang belum memiliki pemahaman komprehensif baik dari sisi proses bisnis maupun digitalisasi . Artikel ini berisi kegiatan PkM di Kecamatan Lowokwaru, Malang yang fokus kepada pendampingan peningkatan produk hingga digitalisasi. Metode yang digunakan adalah qualitative approach dengan observasi lapangan. Hasil PkM menampakan potensi, kendala dan upaya pelaku UMKM dalam menjalankan usahanya. Kegiatan PkM ini diharapkan berkelanjutan dan dapat membantu pelaku usaha dalam meningkatkan kinerja UMKM.
Edukasi Perpajakan pada Pelaku UMKM Anggota KKP Lidia di GKJ Manahan Surakarta
Authors: Satyawati Endang , Galuh Asmarawati Sandra
Published: July 2024

Dalam Peraturan Menteri Keuangan (PMK) 112/PMK.03/2022 Tentang Nomor Pokok Wajib Pajak Bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, Dan Wajib Pajak Instansi Pemerintah yang diterbitkan KementerianKeuangan kini menjadi peraturan baru untuk menggunakan Nomor Induk Kependudukan (NIK) sebagai Nomor Pokok Wajib Pajak (NPWP). Pemadanan NIK menjadi NPWP bertujuan untuk memberikan kepastian hukum bagi seluruh wajib pajak, mendukung kebijakan keselarasan satu data, serta menciptakan administrasi dalam perpajakan yang efektif dan efisien. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan pengarahan tentang edukasi perpajakan yaitu pemadanan NIK menjadi NPWP. Pengabdian dilaksanakan di KKP Lidia, GKJ Manahan Surakarta. Pengabdi melakukan pemaparan materi tentang pemadanan NIK menjadi NPWP dalam bentuk ceramah, tanya jawab, dan diskusi aktif. Hasil pengabdian inimemberikan peningkatan kesadaran masyarakat akan pentingnya pemadanan NIK-NPWP.
Pelatihan Perawatan Anggrek untuk Meningkatkan Jiwa Wirausaha Mahasiswa Tadris Biologi di Rumah Anggrek Arsyila
Authors: Dalila Aupi
Published: July 2024

Menanam anggrek merupakan salah satu kecakapan hidup yang dipersiapkan oleh mahasiswa program studi Biologi Tadris melalui perkuliahan pelatihan. Selama delapan minggu pada bulan Mei sampai dengan Juni 2024, pada hari Sabtu dan Minggu, baik pagi maupun sore hari, selama empat jam per hari, empat tim mahasiswa prodi Tadris Biologi mengikuti kegiatan pelatihan yang menggunakan metode praktek langsung. di rumah anggrek Arsyila. Materi praktik langsung disertakan dalam latihan, mulai dari merawat anggrek pandan (Cymbidium bicolor) dan anggrek ekor tikus (Paraphalaenopsis Laycockii), menyiapkan media tanam, merepoting anggrek, dan memelihara anggrek dari hama. Setelah menyelesaikan program budidaya anggrek ini, mahasiswa merasa lebih berpengetahuan dan termotivasi untuk meluncurkan perusahaan budidaya anggrek karena anggrek mudah perawatannya, memiliki nilai pasar yang tinggi, dan dapat menghasilkan keuntungan yang besar. Selain itu, pelatihan ini membekali mahasiswa dengan sikap kewirausahaan dan kecakapan hidup untuk bersaing di dunia kerja yang kompetitif.
 
Menanam anggrek merupakan salah satu kecakapan hidup yang dipersiapkan oleh mahasiswa program studi Biologi Tadris melalui perkuliahan pelatihan. Selama delapan minggu pada bulan Mei sampai dengan Juni 2024, pada hari Sabtu dan Minggu, baik pagi maupun sore hari, selama empat jam per hari, empat tim mahasiswa prodi Tadris Biologi mengikuti kegiatan pelatihan yang menggunakan metode praktek langsung. di rumah anggrek Arsyila. Materi praktik langsung disertakan dalam latihan, mulai dari merawat anggrek pandan (Cymbidium bicolor) dan anggrek ekor tikus (Paraphalaenopsis Laycockii), menyiapkan media tanam, merepoting anggrek, dan memelihara anggrek dari hama. Setelah menyelesaikan program budidaya anggrek ini, mahasiswa merasa lebih berpengetahuan dan termotivasi untuk meluncurkan perusahaan budidaya anggrek karena anggrek mudah perawatannya, memiliki nilai pasar yang tinggi, dan dapat menghasilkan keuntungan yang besar. Selain itu, pelatihan ini membekali mahasiswa dengan sikap kewirausahaan dan kecakapan hidup untuk bersaing di dunia kerja yang kompetitif.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Audit Delay
Authors: Pramesti Hernawati , Mujiyono Mujiyono
Published: July 2024

Penelitian ini bertujuan untuk mengetahui adanya faktor yang berpengaruh terhadap audit delay, mengetahui pengaruh ukuran perusahaan terhadap audit delay, mengetahui pengaruh opini auditor terhadap audit delay, mengetahui pengaruh ukuran perusahaan solvabilitas terhadap audit delay, mengetahui pengaruh profitabilitas terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini merupakan peneltian metode deskriptif kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan metode purposive  sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap audit delay dengan nilai sebesar 0,000, opini auditor berpengaruh negatif signifikan terhadap audit delay dengan nilai sebesar 0,006, solvabilitas berpengaruh positif signifikan terhadap audit delay dengan nilai  sebesar 0,000, profitabilitas berpengaruh negatif signifikan terhadap audit delay dengan nilai sebesar 0,000.
Dampak Pengungkapan Corporate Social Responsibility Terhadap Harga Saham Perusahaan Pertambangan
Authors: Mujiyono Mujiyono , Pramesti Hernawati
Published: July 2024

ABSTRAK
Tujuan penelitian ini mengetahui Pengaruh Pengungkapan Corporate Social Responsibility, Komisaris Independen Dan Komite Audit Independen terhadap Harga Saham. Populasi dalam penelitian ini adalah perusahaan pertambangan yang  terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel yang dipilih menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda, uji t dan analisisdeskriptif Berdasarkan hasil penelitian menunjukkan bahwa (1) CSR-Ekonomi dalam pengungkapan Corporate Socia Responsibility berpengaruh positif tidak signifikan terhadap harga saham. (2) CSR-Lingkungan dalam pengungkapan Corporate Socia Responsibility berpengaruh positif signifikan terhadap harga saham (3) CSR-Sosial dalam pengungkapan Corporate Socia Responsibility berpengaruh positif signifikan terhadap harga saham (4) Komisaris Independen berpengaruh positif tidak signifikan terhadap harga saham (5) Komite audit Independen berpengaruh positif signifikan terhadap harga saham.
Pengaruh Lingkungan Sosial dan Jurusan Terhadap Keputusan Karir Mahasiswa Bisnis Digital Universitas Pendidikan Indonesia
Authors: Amri Teuku Khairul , Muzaky Rhehan , Sutrisno Sastro , Ramadhan Akmal , Maesarah Syti Sarah
Published: July 2024

Bisnis digital menjadi salah satu bidang yang sangat menjanjikan bagi para mahasiswa untuk mengejar karir di masa depan. Terlebih lagi di era transisi Teknologi 5.0 ada banyak pekerjaan yang mulai tergantikan. Menariknya, bisnis digital mampu bertahan dan memanfaatkan momen tersebut. Aspek perubahan ini juga berdampak pada bagaimana lingkungan sosial mereka bereaksi terhadap keputusan karir mahasiswa bisnis digital. Penelitian ini dilakukan untuk mengetahui pengaruh dari lingkungan sosial dan jurusan terhadap keputusan karir mahasiswa dengan studi kasus pada mahasiswa bisnis digital UPI. Teknik didapatkan hasil pengumpulan data menggunakan data primer dengan jumlah 38 responden yang merupakan mahasiswa bisnis digital upi angkatan 2019-2022. Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS 27. Dari data yang telah diolah dengan menggunakan uji F,  bahwa F hitung > F tabel, yakni 9,614 > 3,267. Sehingga dapat disimpulkan bahwa variabel independennya (X) secara simultan berpengaruh terhadap variabel dependennya (Y).
Kepemimpinan Transformasional dan Kompetensi Dosen Terhadap Kualitas Softskill Mahasiswa di Era Industri 4.0 dan Society 5.0
Authors: Estiana Ria , Ismail Dingot Hamonangan , Damiyana Damdam , Sugiyanto Eko
Published: July 2024

Perusahaan di Era industry 4.0 dan society 5.0 saat ini menuntut lulusan perguruan tinggi untuk memiliki kemampuan hard skill dan soft skill yang seimbang. Sedangkan realita yang terjadi di dunia Pendidikan khususnya vokasi, masih memfokuskan pada peningkatan kemampuan hard skill mahasiswa. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh gaya kepemimpinan transformasional yang dimiliki dosen dan kompetensi dosen terhadap peningkatan kualitas soft skill. Metode penelitian yang digunakan adalah kuantitatif dengan jumlah populasi adalah seluruh mahasiswa aktif Politeknik LP3I Jakarta pada tahun akademik 2021/2022. Penelitian ini menyimpulkan bahwa terdapat pengaruh secara parsial yang positif dan signifikan antara gaya kepemimpinan transformasional terhadap peningkatan kualitas soft skill mahasiswa, terdapat pengaruh secara parsial yang positif dan signifikan antara kompetensi dosen terhadap peningkatan kualitas soft skill mahasiswa, dan gaya kepemimpinan transformasional serta kompetensi dosen secara bersama-sama memiliki pengaruh yang positif dan signifikan.
Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Kota Surakarta
Authors: Pratama Rivan Gilang , Ismunawan Ismunawan
Published: July 2024

Penelitian ini memiliki tujuan untuk mengetahui tingkat efektivitas dan kontribusi Pajak Daerah sebagai sumber Pendapatan Asli Daerah di Kota Surakarta. Penelitian ini menggunakan metode penelitian deskriptif dengan menganalisis rasio, yaitu rasio efektivitas dan rasio kontribusi. Rasio efektivitas untuk mengetahui seberapa efektif realisasi pajak daerah terhadap target pajak daerah dari tahun 2017 sampai dengan tahun 2021. Rasio kontribusi untuk mengetahui seberapa besar kontribusi pajak daerah terhadap pendapatan asli daerah dari tahun 2017 sampai dengan tahun 2021. Berdasarkan hasil penelitian ini, tingkat efektivitas Pajak Daerah termasuk dalam kategori Sangat Efektif yang dimana rata-rata rasio efektivitasnya sebesar 104,26%. Sedangkan untuk tingkat kontribusi Pajak Daerah terhadap Pendapatan Asli  Daerah termasuk dalam kategori Sangat Baik yang dimana rata-rata rasio kontribusinya sebesar 60,10%.
Pengaruh Program Magang Dan Motivasi Kerja Terhadap Kesiapan Kerja Mahasiswa (Studi Kasus Pada Mahasiswa di Kabupaten Karawang)
Authors: Nurul Nurul Wahyuni
Published: July 2024

Penelitian berikut bertujuan guna memahami apakah program magang serta motivasi kerja berpengaruh pada kesiapan kerja mahasiswa di Kabupaten Karawang. Penelitian ini diambil sampel dengan Nonprobability Sampling dan dengan metode purposive sampling. Diketahui 100 responden yang dijadikan sampel, kriteria respondennya yaitu mahasiswa aktif di Kabupaten Karawang yang telah melaksanakan mata kuliah program magang. Analisis Regresi Linier Berganda dipakai dalam teknik analisis data, dimana program yang digunakan yaitu SPSS versi 25. Teknik pengumpulan data berupa koesioner (angket). Hasil angket ini akan dijadikan sumber data untuk mengetahui apakah program magang dan motivasi kerja berpengaruh pada kesiapan kerja mahasiswa di Kabupaten Karawang. Hasil penelitian berikut memperlihatkan jika program magang serta motivasi kerja berpengaruh pada kesiapan kerja mahasiswa.
Cost and Benefit of Exposure: Studi Kasus Kolaborasi Aming Coffee dan Startup Pontinesia
Authors: Indah Djunita Permata
Published: July 2024

Brand exposure merupakan sebuah langkah yang dilakukan bagi perusahaan untuk memastikan bahwa brand mereka dilihat, diperhatikan, dan dikenali oleh konsumen dan khalayak ramai. Hal ini bertujuan untuk meningkatkan awareness and perception terhadap suatu brand. Namun, tentu akan ada biaya yang harus dikeluarkan oleh perusahaan guna mencapai tujuan tersebut. Hal ini bisa dilakukan dengan meningkatkan pemaparan media sosial baik yang dilakukan oleh perusahaan tersebut sendiri ataupun melalui jasa content creator. Penelitian ini dilakukan dengan metode kualitatif deskritif dengan menganalisis konten dan insight Instagram dari kerjasama antara Aming Coffee dan Startup content creator Pontinesia. Hasil penelitian menunjukkan bahwa biaya dan keuntungan dari kerjasama antara Aming Coffee dan Startup Pontinesia cukup baik daari hasil evaluasi melalui insight Instagram Startup Pontinesia.
Pengaruh Organizational Capital Dan Human Capital Terhadap Employee Performance Dengan Employee Engagement Sebagai Variabel Mediasi (Studi Empiris Karyawan Perusahaan Manufaktur di Kab.Semarang)
Authors: Ekarisma Hidayanti  , Sidiq Permono Nugroho
Published: July 2024

Tujuan penelitian ini ialah menganalisis pengaruh Organizational Capital dan Human Capital terhadap Employee Performance dengan Employee Engagement sebagai variabel mediasi pada karyawan perusahaan manufaktur di Kab.Semarang. Penelitian ini menggunakan metode kuantitatif.  Penelitian ini menggunakan data primer Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. pada penelitian ini sampel minimal yang diambil adalah 150 responden. Penyebaran kuesioner merupakan metode pengumpulan data dalam penelitian ini. Survei dibuat dengan menggunakan skala frekuensi dan format skala Likert. Dalam penelitian ini, digunakan metode analisis data Partial Least Square (PLS) dengan memanfaatkan perangkat lunak SMARTPLS. Hasil penelitian ini ialah Organizational Capital, Human capital, dan Employee Engagement berdampak positif signifikan pada Employee Performance. Organizational Capital, Human Capital berpengaruh positif signifikan terhadap Employee Engagement. Employee Engagement memediasi pengaruh Organizational Capital pada Employee Performance. Employee Engagement memediasi pengaruh Human Capital pada Employee Performance.
Pengaruh Education Fair, Social Media Advertisement dan Word Of Mouth Terhadap Minat Daftar Perguruan Tinggi Swasta di Surakarta (Studi Kasus Siswa/Siswi SMA dan SMK di Soloraya)
Authors: Zia'ul Huda Elida , Triatmono Agus , Istiyanto Budi
Published: July 2024

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh education fair, social media advertisement dan word of mouth terhadap minat daftar perguruan tinggi swasta di surakarta. Penelitian ini merupakan penelitian data primer dengan menggunakan kuesioner. Jumlah sampel sebanyak 100 responden yang merupakan siswa/siswi SMA dan SMK di Soloraya. Teknik analisis data menggunakan SPSS. Metode Analisis Data: (1) Uji instrumen penelitian yaitu Uji validitas dan reliabilitas, (2) Uji Asumsi Klasik, yaitu Uji multikolinearitas, autokorelasi, heteroskedastisitas, normalitas. (3) Uji hipotesis yaitu uji regresi linier berganda, uji T dan uji F. Hasil penelitian menunjukkan bahwa education fair, social media advertisement dan word of mouth berpengaruh positif terhadap minat daftar perguruan tinggi swasta.
Kata kunci: education fair, social media advertisement, word of mouth dan minat daftar
Makna Fraud Bagi Pengelola Badan Keswadayaan Masyarakat di Kabupaten Sukoharjo (Sebuah Studi Fenomenologi)
Authors: Triyanto Eko , Zulfikar Zulfikar , Triono Triono
Published: July 2024

Penelitian ini bertujuan untuk mengetahui makna fraud bagi pengelola Badan Keswadayaan Masyarakat di Kabupaten Sukoharjo. Penelitian ini ialah penelitian jenis kualitatif dengan menggunakan pendeketan paradigma interpretif metode fenomenologi. Fraud yang terjadi pada BKM dimaknai sebagai sebuah keterpaksaan dan sebuah karakter. Fraud terjadi sebagai sebuah keterpaksaan karena desakan ekonomi dan kondisi tidak ada jalan lain selain harus melakukan penyelewengan. Sedangkan fraud sebagai sebuah karakter yaitu bahwa tindakan fraud terjadi bukan karena kesempatan, fraud terjadi karena sebab utama karakter buruk pada oknum. Pada tempat dan kondisi apapun kesempatan akan selalu diciptakan untuk melakukan penyelewengan, sehingga sangat sulit untuk di sembuhkan atau dibrantas karena telah mandarah daging membentuk sebuah karakter dan budaya, dimana penyelewengan itu terjadi berulang dan tertata sehingga muncul kiasan “asal main cantik”.
Cómo inspirar emociones positivas en los niños
Authors: Oros Laura B. , Richaud María Cristina , Esparcia Mónica
Published: July 2024

Con un estilo sencillo y ameno, la segunda edición de este libro ofrece respuestas a varios interrogantes. ¿Cuáles son los beneficios de experimentar emociones positivas en la infancia?¿Es posible educar y moldear estas emociones desde los primeros meses de vida? ¿Qué actitudes de los adultos suelen potenciar y cuáles desalentar la experiencia emocional positiva de los niños? ¿Qué estrategias pueden implementar padres, cuidadores y maestros para fomentar el desarrollo de emociones positivas en sus pequeños?La obra recoge definiciones conceptuales y propone argumentos teóricos a favor de la estimulación de cinco emociones positivas que están en la base de los comportamientos resilientes y del aprendizaje significativo: la alegría, la serenidad, la gratitud, la simpatía y la satisfacción personal.Como complemento, las autoras adjuntan un libro de cuentos originales, ilustrados a todo color, para impulsar la promoción de virtudes y emociones positivas en los niños. Cada cuento incluye preguntas de reflexión y actividades de aplicación práctica que despertarán el interés y el entusiasmo de los menores, y su sensibilidad hacia los sentimientos y las necesidades de los demás.
Presence of Microplastic in Bottled Water from Mumbai Market
Authors: Singh Ayushi , Talpade Meghana B.
Published: July 2024

The abundance of microplastics in the global environment has raised concerns about their transfer into various ecosystems, including water sources. Bottled drinking water, often considered a symbol of purity is not exempt from the infiltration of microplastics. The aim of this paper was to check for presence, if any, of microplastics in bottled drinking water. Overall, five top-brand water bottles available in supermarkets were analyzed. Microplastic contamination was found in all five brands of bottled water with almost similar concentrations with a mean size of 82 ± 22 μm with an average number of microplastics present was 15 ± 20 microplastics/ 30ml of water. Microplastics were filtered using appropriate-size filter paper. Key findings suggest that microplastics are indeed present in bottled drinking water with variations in concentration and polymer types. The sources of contamination, including the manufacturing process, packaging materials, and the environmental surroundings, are explored to shed light on potential entry points for microplastics. Further investigation of the contaminants is necessary to understand the discrepancy in the presence of microplastics in bottled water and essential precautions must be implemented in the purification process of bottled water packaging.
Effects of Structured Musical Activity Sessions on the Development of a Child with Autism Spectrum Disorder: A Case Study
Authors: Rose Paige , Johnson Karyna
Published: July 2024

This case study sought to discover the effects of structured music activity sessions on eye contact and communication skills of Hunter; a six year old, high functioning child with autism. The research design consisted of two baseline observations in music class, six biweekly home activity sessions concurrent with three weekly music class observations, and two final music class observations. Activity sessions lasted approximately thirty minutes, and consisted of seven different activities, which were designed to increase joint attention through verbal, emotional, and social communication skills, as well as eye contact.
Sessions were video recorded, and data analysis showed that Hunter’s eye contact increased from 76% in the first session to a high of 91% by the fifth activity session. Eye contact during the dedicated discussion activities increased from 21% in the first session to 46% by the sixth session. Observations and parent/teacher questionnaires revealed that he demonstrated higher levels of social functioning and both emotional and musical expression (including improvisation) following activity sessions. Hunter transferred verbal communication, facial gestures and social cues from his sessions to music classes. In his concert following the fifth session, Hunter made contextually appropriate verbal improvisations and improved singing and movement synchronisation with the music.
Stepping into the Spotlight: Collaborative Efforts towards Musical Inclusion
Authors: Rickson Daphne
Published: July 2024

This article presents findings from qualitative research which aimed to capture the experience and views of people who were supporting fourteen learners with intellectual disabilities (aged 12-18) to perform with a professional orchestra. Findings have been analysed in two stages. The first analysis, published elsewhere (Rickson 2012), focused on supporters’ experiences of organising and preparing for the performance. The supporters believed that through practising and performing an orchestral work the diverse musicians had the potential to challenge stereotyped portrayals of disability, change attitudes and foster the ongoing inclusion of people with diverse abilities. However, while the learners’ responses during preparatory workshops were described as interesting, meaningful and creative, there seemed to be a general perception that they were vulnerable and in need of protection from potentially unsympathetic audiences. This dichotomy was examined in post-performance interviews with supporters and audience members. Findings, presented here, show that the narrative of vulnerability and ‘overcoming’ persisted. Nevertheless, interviewees remained convinced of the artistic value of the work and believed the learners had the potential to attract wider audiences to their performances. Further opportunities for young people with intellectual disabilities to be involved in community arts projects alongside non-disabled musicians may result.
ISME Commission on Music in Special Education, Music Therapy and Music Medicine (17-18 July 2014, Brazil)
Authors: Abstracts Conference
Published: July 2024

The ISME Commission on Music in Special Education, Music Therapy and Music Medicine was held on 17-18 July 2014, as part of the pre-conference commission seminars of the 31st ISME World Conference “Listening to the Musical Diversity of the World”. This Commission seminar was “The Diversity of World Music: Engaging Individuals with Special Needs” and took place at the Parana Faculty of Arts, Federal university of Parana, Curitiba, Brazil. The abstracts of the pre-conference seminar are republished here with the kind permission of the International Society for Music Education (ISME), www.ISME.org.
Đánh giá hiệu quả của chính sách phát hành cổ phiếu cho nhân viên bằng phương pháp DID
Authors: Lưu Thu Quang
Published: July 2024

Sử dụng phương pháp khác biệt trong khác biệt (Difference in differences – DID), nghiên cứu tiến hành điều tra hiệu quả của chính sách phát hành cổ phiếu cho nhân viên (ESOP) trên thị trường chứng khoán Việt Nam, dữ liệu thu thập từ báo cáo thường niên của các công ty niêm yết giai đoạn 2009-2019. Kết quả cho thấy ROA và ROE của công ty trong khoảng thời gian 3 năm sau khi thực thi chính sách ESOP được cải thiện đáng kể so với 3 năm trước khi thực thi chính sách; đồng thời các công ty có chính sách ESOP cũng cải thiện hiệu quả hoạt động tốt hơn so với các công ty không có chính sách ESOP. Tuy nhiên, chính sách ESOP chỉ phát huy hiệu quả nhất nếu công ty phát hành ESOP >= 10% tổng nhân viên. Ngoài ra, không có bằng chứng cho thấy tỷ lệ phát hành ESOP có tác động rõ rệt đến hiệu quả hoạt động của doanh nghiệp. Nghiên cứu khuyến nghị các giám đốc điều hành và cổ đông nên tạo điều kiện để phát hành ESOP rộng rãi cho người lao động nhằm tối đa hóa hiệu quả hoạt động của doanh nghiệp.
Nghiên cứu ảnh hưởng của thông tin trách nhiệm xã hội đến tín dụng thương mại của các doanh nghiệp Việt Nam
Authors: Nguyễn Vân Hà
Published: July 2024

Nghiên cứu xem xét ảnh hưởng của thông tin trách nhiệm xã hội đến tín dụng thương mại của các doanh nghiệp phi tài chính Việt Nam niêm yết trên sở giao dịch HOSE. Dữ liệu về thông tin trách nhiệm xã hội được thu thập từ báo cáo thường niên của các doanh nghiệp trong giai đoạn 2010-2020. Dữ liệu về tín dụng thương mại và các dữ liệu tài chính khác của doanh nghiệp được thu thập từ cơ sở dữ liệu Fiinpro. Kết quả ước lượng mô hình hồi quy đa biến với mẫu nghiên cứu gồm 2.253 quan sát cho thấy các doanh nghiệp thực hiện công bố trách nhiệm xã hội nhiều hơn thường ít sử dụng kênh tín dụng thương mại hơn. Điều này có thể là do chi phí của kênh tín dụng này thường đắt đỏ hơn các kênh tiếp cận vốn khác. Kết quả nghiên cứu nhìn chung không thay đổi trong các kiểm định tính vững, bao gồm cả kiểm soát vấn đề nội sinh. Ngoài ra, kết quả phân tích thực nghiệm còn chỉ ra rằng mối quan hệ ngược chiều giữa thông tin trách nhiệm xã hội và tín dụng thương mại rõ rệt hơn ở những doanh nghiệp có quy mô nhỏ hơn. Điều này hàm ý rằng việc công bố thông tin trách nhiệm xã hội tốt hơn sẽ giúp các doanh nghiệp có quy mô nhỏ hơn ít bị phụ thuộc vào tín dụng thương mại.
Ảnh hưởng của hoạt động đầu tư đến hiệu quả tài chính của các ngân hàng thương mại Việt Nam
Authors: Nguyễn Thúc Hương Giang  , Trịnh Thị Huệ  , Phạm Thị Quỳnh Trang  , Nguyễn Thị Phương Dung  , Lê Thảo Linh
Published: July 2024

Nghiên cứu xem xét ảnh hưởng của hoạt động đầu tư đến hiệu quả tài chính của các ngân hàng thương mại Việt Nam. Nghiên cứu sử dụng mô hình hồi quy tuyến tính OLS trên cơ sở phần mềm thống kê STATA17 để phân tích dữ liệu tài chính của 24 ngân hàng thương mại cổ phần trong giai đoạn 2018-2022. Kết quả nghiên cứu đã làm rõ tác động của việc lựa chọn đầu tư vào cổ phiếu, trái phiếu, công ty con và bất động sản của ngân hàng thương mại tới các chỉ số phản ánh hiệu quả tài chính của các ngân hàng như tỷ suất sinh lời trên tài sản (ROA) và tỷ suất lợi nhuận thuần từ lãi vay (NIM). Tỷ lệ đầu tư vào trái phiếu của ngân hàng thương mại ảnh hưởng tích cực đến hiệu quả tài chính, trong khi tỷ lệ đầu tư vào bất động sản lại ảnh hưởng tiêu cực đến hiệu quả tài chính của các ngân hàng. Tỷ lệ đầu tư vào cổ phiếu không có tác động đáng kể tới hiệu quả tài chính của ngân hàng thương mại do các biến động thất thường của thị trường, trong khi tỷ lệ đầu tư vào công ty con và các doanh nghiệp khác chỉ có ảnh hưởng tới ROA của các ngân hàng. Kết quả này góp phần bổ sung vào cơ sở lý thuyết về quản trị tài chính trong lĩnh vực ngân hàng Việt Nam cũng như hỗ trợ các nhà hoạch định chính sách, nhà quản lý ngân hàng trong việc điều chỉnh chiến lược đầu tư để tối ưu hóa hiệu quả tài chính, qua đó cải thiện vị thế cạnh tranh trong ngành.
Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics?
Authors: Amaliah Tri Handayani , Pakaya Lukman , Noholo Sahmin , Niswatin Niswatin , Yusuf Nilawaty , Mattoasi Mattoasi , Damity Fatmawaty
Published: July 2024

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Embracing the Beyond Budgeting Method to Enhance Performance in the Surakarta City Government
Authors: Sugiarti  , Zulfikar  , Triyono
Published: July 2024

This study aims to explore the application of the Beyond Budgeting method as a strategic approach to enhance performance within the Surakarta City Government. Through observational methods and SWOT analysis, the strengths, weaknesses, opportunities, and threats facing the local government were identified. The findings reveal a pressing need for innovative management strategies, particularly in addressing issues such as corruption prevention, financial deficits, and the efficient allocation of resources. Embracing the Beyond Budgeting method emerges as a novel solution to streamline operations, foster transparency, and promote accountability. This research underscores the importance of adaptive governance models in navigating complex challenges faced by municipal administrations. The implications of adopting the Beyond Budgeting method include improved decision-making processes, enhanced service delivery, and sustainable development outcomes.
The Effect Of Current Ratio (CR) And Net Profit Margin (NPM) On Stock Price (Case Study Of Automotive Subsector Manufacturing Companies Listed On The Idx In 2020-2022)
Authors: Saadah Naellus , Alayda Wulan , Komara Acep
Published: July 2024

A profitable company's stock price will rise, and vice versa. The stock market price reflects the state of the business. Fundamental analysis is one kind of analysis that is done to understand how stock prices are formed. The purpose of this study is to analyze the factors that affect stock prices. In this study, the internal factors used are the Current Ratio (CR) and Net Profit Margin (NPM). Secondary data for this study comes from the annual or annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the automotive manufacturing subsector from 2020 to 2022. The sampling method is purposive, which means that the sample is selected non-randomly, and adjusted to the problem or research objectives. This study uses secondary data in the form of annual financial reports totaling 11 samples from automotive subsector manufacturing companies listed on the IDX for the 2020-2022 period.  The results showed that the Current Ratio (CR) regression coefficient value was -0.011. This shows that the Current Ratio variable has a negative and significant effect on stock prices. Net Profit Margin (NPM) of 0.522 indicates that the Net Profit Margin variable has a positive and significant effect on stock prices.
The Swiss National MD-PhD Grants Programme: an analysis of the career trajectories of grant recipients between 1992 and 2021
Authors: Tapernoux Myriam , Vermij Sarah , Metzger Gaudenz , Zeilhofer Hanns Ulrich
Published: July 2024

AIM OF THE STUDY: The aim of this study is to provide an analysis of the career trajectory of the recipients of a Swiss National MD-PhD grant thirty years after the creation of the Swiss interuniversity MD-PhD programme.
METHODS: The study surveyed 277 recipients of a Swiss National MD-PhD grant using an online questionnaire in April 2022. There were twenty questions about participants’ demographics, the duration of their MD-PhD training, their career trajectory, current position, research and clinical activity, the impact of the support on the recipients’ careers, and their satisfaction with various aspects of the grant.
RESULTS: The study showed that 141 out of the 277 grant recipients contacted returned the survey (51% response rate). The gender distribution of the participants was 33% women, 63% men, 4% unknown, which is almost the same as that of all grantees (35% women, 65% men). One hundred and fourteen (81%) respondents had completed their MD-PhD thesis and were graduates, while 27 (19%) were still MD-PhD students. The mean duration of the MD-PhD training was 4.27 years, with a slight upward trend over time. A large proportion of graduates, 81%, remained scientifically active after the grant, most of them in academic settings. Of the grantees who had completed their MD-PhD at least eight years before the survey, 55% had a paid research position with 40% combining research and clinical roles, and 15% doing research only. Seventy-six per cent remained clinically active, 54% occupied leadership positions, and 25% were professors. Most grantees believed that the grant had had a positive impact on their career trajectory. The main challenges included a delay in clinical training, a limited number of clinical positions with dedicated research time after the MD-PhD period, and sub-optimal recognition by hospital hierarchies.
CONCLUSION: The data collected for this study confirm that the competitive Swiss National MD-PhD Grants Programme excels in supporting promising physician scientists who remain active in both research and clinical contexts in the long term. The individual grants are perceived as a distinction that acts as the basis for a successful career in academic medicine. Continued support and alternative funding sources, however, will be essential to ensure the programme’s sustainability.
Die Wirkungsweise der steuerlichen Forschungs- und Entwicklungsförderung innerhalb der GloBE Model Rules
Authors: Wolf Sandra
Published: July 2024

The introduction of the global minimum tax is an important step in the modernisation of international tax law. However, it also has an impact on existing tax incentives, including tax incentives for research and development. These are used by various countries to encourage domestic investment. However, some actors also use them specifically to reduce the tax burden. Sandra Wolf analyses how the different types of tax incentives affect the calculation of the global minimum tax, whether the purpose of the incentive is thwarted, and to what extent this creates opportunities and challenges for practitioners.
Mitarbeiterführung – Leading People
Authors: Koeder Kurt W. , Koeder Tobias
Published: July 2024

Leading employees successfully is a difficult task in times of technological and social change in companies and their operational functions. In a time of growing challenges, we now need managers who can help shape this change and master the art of employee management - in a new world of work with working from home, work-life balance, 4-day week and with remote employee management. Mutual trust, communication, respect and contact with employees must be exemplified and consolidated. Let's take it from the Roman politician and philosopher Marcus Tullius Cicero, who aptly remarked on leadership behaviour: "What you sow, you will reap." Prof. Dr Kurt W. Koeder teaches, researches and publishes at Mainz University of Applied Sciences, specialising in personnel management and study methodology. Dr Tobias Koeder works in the HR department "Personnel Development" at the Second German Television ZDF in Mainz.
The Battle of the Frigidus from a military and political perspective
Authors: Doležal Stanislav
Published: July 2024

This article argues that the Battle of the Frigidus was, from a military perspective, a far more important engagement than is usually assumed. The battle depleted the available military reserves of the empire to such an extent that, in the following years, the nascent Western empire found itself unable to conduct any large-scale military operations, or indeed to fend off attackers in its very core – Italy. On the other hand, the religious importance of the battle, traditionally highlighted in scholarly publications, should be downplayed. It can be argued that had the outcome of the battle been any different, no major religious changes to the empire would have occurred. While the political short-term outcome of the battle is obvious (Theodosius' reassertion of claim to power and the establishment of his dynasty), the long-term political changes resulting from this battle primarily involved the beginning of the decline of the Western empire and its ultimate demise. The article analyses the known data on Roman military strength, its organization, and especially the available operational reserves in the 4th century and compares them with the state of the Roman army at the beginning of the 5th century. Although our sources deny us any data on the strength or losses of either army at the Frigidus, a thorough analysis of all available information and a comparison with other internal wars in the late Roman empire seems to lead to an inescapable conclusion: the battle was a massacre that deprived the empire in its western part of its last hope of holding its entire territory in the following period.
Graeco-Aramaica : the Syrian plant names in Pseudo-Dioscorides
Authors: Rosół Rafał
Published: July 2024

The collection of synonymous plant names added to Dioscorides' De materia medica between the 2nd and the 5th centuries CE contains many glosses in different languages. Among them are seven plant names attributed to the Syrians. The main aim of the paper is to re-examine whether they are of Aramaic origin. Consideration is also given to the possible occurrence of these plant names in other Greek sources and to the botanical identification of individual names. As a result, the paper shows that five plant names can be treated as Aramaic: ἁρμαλά 'rue (Ruta graveolens L.)' (Jewish Aramaic ḥrmltʾ 'wild rue', Mandaic harmal 'rue', Arabic ḥarmal 'wild rue'), βησσασά 'rue (Ruta graveolens L.)' (Jewish Aramaic baššāš, baššāšā 'wild rue'; Syriac baššāšā, bšwšʾ 'id.'), λαλλαβιάρια 'white bryony (Bryonia dioica Jacq.)' (Syriac ʾālepšrā 'white bryony'), λοῦφαν 'a kind of arum (especially Arum maculatum L. and Arum palaestinum Boiss.)' (Aramaic *lûpā 'Solomon's lily', reconstructed on the basis of the Mishnaic Hebrew lôp or lûp 'id.'; cf. Syriac lāwpā [or lūpā?] 'perh. pellitory, parietary; dragon arum; peeled barley'; Arabic lūf 'sponge gourd; dragon arum'), and σασά 'white lily (Lilium candidum L.)' (Jewish Aramaic sôsaʾn, šwšnh 'lily', Syriac swsn 'id.'). The etymology of the Syrian glosses ἀδοριού 'sea carrot (Daucus carota var. drepanensis [Arcang.] Heywood) or sekakul (Malabaila secacul [Mill.] Boiss.)' and μεούδα 'sea beet (Beta vulgaris var. maritima [L.] Arcang.)' is unknown.
Feasibility Study of PT XYZ's Villa Project In Seminyak, Bali
Authors: Wijaya Darren Anthony , Kitri Mandra Lazuardi
Published: July 2024

The tourism industry in Bali, a cornerstone of the local economy, faced a severe downturn due to COVID-19, resulting in declines in tourist arrivals and accommodations. However, the sector has seen a robust recovery, with tourist arrivals now exceeding pre-pandemic levels. Despite this, accommodations recovery has lagged, presenting a significant investment opportunity. PT XYZ aims to capitalize on this by developing a luxury villa in Seminyak, targeting the middle-to-upper tourist market. The planned investment of IDR 2,109,848,475 will be fully financed through equity. This study assesses the financial feasibility and potential risks of the project. It involves constructing pro forma financial statements to forecast operations over 20 years, followed by detailed cash flow analysis. Key metrics such as Free Cash Flow (FCF) and Terminal Cash Flow are calculated, and the Weighted Average Cost of Capital (WACC) is used to discount future cash flows. The analysis employs Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Payback Period, and Discounted Payback Period to evaluate financial returns and investment recovery time. The study indicates a positive NPV of IDR 1.6 billion and an IRR of 19.36%, suggesting substantial returns over the cost of capital. The project’s profitability index of 1.77 underscores its value generation potential, while the payback period and discounted payback period, at 6.06 years and 9.07 years respectively, highlight its efficiency in recouping investments well within its useful life. Risk assessment through sensitivity analysis and Monte Carlo simulations highlights daily and occupancy rates as critical factors, with a low 4.5% probability of a negative NPV. Strategic recommendations include dynamic pricing, enhancing guest experience with exclusive amenities, and listing the property on multiple Online Travel Agencies (OTAs) to boost visibility and bookings.