bluuebunny/crossref_metadata_2025 huggingface dataset:
STATUS AND FORMS OF SULPHUR IN SOILS OF WUDIL AND GAYA, KANO STATE, NIGERIA.
Authors: Aiyelabegan Lawal Maryam , ABDULRAHMAN B.L , MUSTAPHA A.A.
Published: May 2023

An investigation study was carried out to determine the status and forms of sulphur in soils of Wudil and Gaya, Kano state, Nigeria. Soils were collected using grid sampling method across two farming communities, Gaya and Wudil Local Government areas of Kano state. A total of 297 samples were collected at a depth of 0 - 30 cm. The samples were subjected to routine soil tests while the forms of sulphur were determined using turbidmetric method. Descriptive analysis was used for the interpretation of the data. The result obtained showed that soils from both locations were sandy loam with slightly acidic to neutral pH and low content of organic matter (0.38 and 0.24%) and nitrogen (0.06 and 0.04%). The sulphur level in both locations was sufficient. Differences in the concentration of the forms of sulphur were observed. Total sulphur had the highest amount of sulphur 498.30 mg kg-1, while non-sulphate sulphur had the least amount 0.74 mg kg-1. The low amounts of adsorbed and non-sulphate sulphur observed were attributed to the texture (sandy loam) and pH (6.24 and 6.99) of the soil. It can be concluded that the sulphur levels in both locations; Gaya and Wudil were high. Therefore, management strategies that will enable sulphur mineralization in the soil should be maintained by farmers to enhance availability of sulphate in the soil.
ANTAGONISTIC POTENTIAL OF Trichoderma harzianum AGAINST F. oxysporum f. sp. lycopersici ISOLATES CAUSING FUSARIUM WILT DISEASE OF TOMATO (Solanum lycopersicum L.)
Authors: ABDULKADIR H.K. , EKEFAN E.J. , Gwa V. I.
Published: May 2023

Antagonistic effect of T. harzianum was carried out on F. oxysporum f. sp. lycopersici. isolates of tomato variety (UC 82B) in a screen house located at the Teaching and Research Farm of Federal University of Agriculture, Makurdi during 2015 cropping season to determine the ability of the antagonistic in controlling Fusarium wilt diseases of tomato. The F. oxysporum isolates tested were coded as: FoAs1, FoAs2, FoAg, FoNb, FoSb, FoAm, FoAk, FoOr, FoAd and FoUAM together with an uninoculated control. The experiment was a 2 x 11 factorial laid out in Completely Randomized Design (CRD) and replicated three times. T. harzianum was introduced at three different times (Two days before, same time and two days after the inoculation of F. oxysporum). In vitro tests results revealed antagonistic effects of T. harzianum on F. oxysporum isolates. Growth inhibition was significantly higher (P≤0.05) when T. harzianum was introduced two days before inoculation of F. oxysporum.  Interaction shows that T. harzianum introduced two days before inoculation of F. oxysporum gave better inhibition of all the Fusarium isolates tested except isolates FoAd and FoAg compared with when the antagonist was introduced at the same time and when it was introduced two days after inoculation of F. oxysporum. Also, T. harzianum (P≤0.05) totally inhibited the growth of isolates FoAg, FoAs1, FoNb, FoOr and FoUAM but not those of FoAd, FoAk, FoAm, FoAs2 and FoSb. It is therefore recommended that T. harzianum be used in the management of fusarium wilt disease of tomato
Valores y objetivos de vida: un estudio empírico con estudiantes universitarios
Authors: Charles Meza Angel Gerardo , García García Jesús Alberto , Salinas Aguirre María del Consuelo
Published: May 2023

Los valores son un sistema dinámico de conceptos abstractos que guían el comportamiento humano y con los que se trabaja permanentemente en la educación, mientras que los objetivos de vida son una perspectiva sobre la dirección que desean dar las personas a sus vidas. El objetivo de este estudio es describir y relacionar los valores y objetivos de vida más importantes para los estudiantes de cuatro planteles de la Universidad Autónoma de Coahuila ubicados en la ciudad de Monclova. La investigación es cuantitativa, descriptiva y correlacional. Se diseñó un instrumento ad hoc para el estudio conformado por 22 valores y 20 objetivos de vida. Los resultados mostraron que los valores más importantes fueron respeto, justicia, responsabilidad, sinceridad y honestidad, y los menos importantes paciencia, entusiasmo, optimismo, ahorro y obediencia. Los objetivos más relevantes fueron bienestar familiar, desarrollo personal, tener una casa, tener éxito profesional y divertirse, mientras los menos importantes fueron tener poder, casarse, tener hijos, tener fama y dedicarse a la política. Las mujeres tuvieron mayores promedios significativos en 13 valores y 7 objetivos de vida, mientras los hombres solo tuvieron un mayor promedio en el objetivo referente a tener hijos. Se encontraron relaciones significativas entre los valores y los objetivos de vida. En conclusión, los valores que más impacto tienen en la vida de los universitarios están relacionados con el desarrollo profesional, personal y familiar.
Akadémiai labdarúgók tehetséggondozása: fókuszban a nevelés
Authors: Kiss Zoltán
Published: May 2023

Az elmúlt években válogatott szinten a magyar utánpótlás-labdarúgócsapatok teljesítménye többször megközelítette a nemzetközi elit szintjét, amit bizonyít, hogy 2009-ben, 2015-ben és 2019-ben is korosztályos világbajnokságokon szerepeltek a magyar fiatal tehetségek, azonban az utánpótláskorban elért sikerek ellenére kevés nemzetközi szinten is jegyzett labdarúgó alkotja a felnőtt válogatott keretét (Kiss és mtsai., 2021). Labdarúgószakemberek, szurkolók, a sportággal szimpatizáló vagy éppen ellenszenvet érző személyek egyaránt véleményt formáltak már erről a napjainkban is tapasztalható destruktív folyamatról. Érdemes megvizsgálni sportszakmai és tudományos oldalról is a kérdést, hogy miért nem teljesedik ki a fiatal labdarúgóink sportkarrierje olyan szinten, amilyenre az utánpótláskorukban mutatott teljesítményük predesztinálná őket – egyelőre azonban a probléma megoldása még várat magára (Vincze és mtsai., 2011). Tanulmányunkban kísérletet teszünk arra, hogy a fiatal labdarúgók tehetséggondozásában fellelhető pedagógiai törvényszerűségeket és összefüggéseket a szakirodalom segítségével feltárjuk, és a kapott ismeretek alkalmazásával hozzájáruljunk a magyar utánpótláskorú labdarúgók tehetségének eredményesebb kibontakoztatásához.
Kampung Ramah Lansia sebagai Pendekatan Kota Tangguh dalam Mendukung Pencapaian Tujuan Pembangunan Berkelanjutan
Authors: Pratomo Soni , Nazela Oktiara , Nurhayati Nurhayati , Febrianti Harlia
Published: May 2023

Senior Citizen in Jambi Province has approached 10% which is the demographic limit of the aging population. The Jambi Provincial Government in the Jambi Province Medium-Term Development Plan has a strategic program for the Elderly Village. The Elderly Village or Senior Citizen Village does not yet have a clear concept in the document. In this regard, this research is conducted to offer the concept of planning for the Elderly (friendly) Village so that it can be applied in the development of Jambi Province. In line with the eleventh Sustainable Development Goals, the question of this research is how the concept of an elderly-friendly village is to create a resilient and sustainable city in Jambi Province. This study aims to create the concept of Senior Citizen Village in Jambi Province. The targets achieved in this study were identification of the activities and space requirements of the Elderly Friendly Village, identification of the morphology of Senior Citizen Village and investigation of the space requirements of Senior Citizen Village in supporting the Resilient City in Jambi Province. This study used descriptive qualitative method. Data in the form of maps, pictures or interviews will be analyzed by content analysis. The results of the analysis show that it is still possible to add open space for elderly activities that support the realization of a Resilient City in Jambi Province.
Estimasi Emisi Gas Rumah Kaca dari Proses Pengelolaan Sampah Di Tempat Pemrosesan Akhir (TPA) Kabupaten Kerinci
Authors: Hutagalung Winny Laura Christina , Ariska Elda , Rinaldi Rinaldi
Published: May 2023

The amount of waste that enters the TPA of Kerinci Regency in 2020 is 21,962 Gg/year. The waste that enters the TPA is predicted to produce greenhouse gas emissions in the form of CH4, N2O and CO2. This study aims to determine the amount of generation and type of waste composition and calculate the estimated amount of greenhouse gas emissions (CH4, N2O, and CO2) in the TPA Kerinci until 2030. The calculation of GHG emissions used in this study is to use the Intergovernmental panel on climate change (IPCC) 2006. The composition of waste produced from TPA Kerinci Regency consists of 14.37% plastic waste, 15.50% Nappies waste, 2.47% textile waste, 1.86% metal waste, 2.98% wood waste, 39.93% food waste, 10.12% garden and plant waste, 7.46% paper and cardboard waste, 1.61% rubber and leather waste, 0.55% glass waste, and 3.11% other waste. In the waste management process, the emissions generated from the landfill zone, composting and heavy equipment produced in the TPA Kerinci Regency are 0.496 Gg CO2-eq, while in 2030 the resulting emissions will increase by 16.55 Gg CO2-eq. GHG emission estimation can be used to determine methods of mitigating greenhouse gas emissions.
Analisis Pemanfaatan Sampah Organik Sebagai Media Perkembangbiakan Maggot
Authors: Saragih G. M. , Marhadi Marhadi , Herawati Peppy , Suzana Asih , Sari Lisa Channi
Published: May 2023

Organic waste as a medium for maggot breeding to produce maximum compost yields. The quality and quantity of fly larvae breeding media greatly affect the nutrient content of the body and the survival of the larvae at the metamorphosis stage. This research is an experimental research model with a completely randomized design (CRD) consisting of 1 treatment. The treatment is given using selected organic waste. Analysis of the data in this study in the form of a table of results of laboratory analysis of compost characteristics, namely pH, C-Organic, N-Total and C/N ratio and maggot weight. The results of the Soil Test Laboratory are seen in the pH with rice, fruit and vegetable media experiencing differences in pH with values of 5.15, 5.5, 5.95 and 6.4 (acidic) looks different from the initial pH, in this test the pH value shows the medium used is quite good for the composting process. Table 4.2 also shows the difference in values at the time of testing, it can be seen from the 4 variations in C-Organic that the highest value in vegetable and fruit waste media reached 13.05 %, but did not meet the quality standards for good C-Organic values. for composting. In the N-Total the highest value is in the 4th variation with a value of 26.3 with an N-Total quality standard of 30% so that from the 4 variations of the media it does not exceed the N-Total quality standard which will affect the maggot weight, in contrast to C/N which has the highest value is the 4th variation with a value of 20, with the quality standard the best value of the C/N ratio in the composting process is 25-40%, and it can be concluded that the value of the C/N ratio has not met the quality standard of the C/N ratio so that affect maggot breeding with a span of 20 days.
Keterpaduan Lintas Sektoral Dalam Pengembangan Kebijakan Integrated Water Resources Management (IWRM) pada Wilayah Sungai Aceh Meureudu Provinsi Aceh
Authors: Masthura Lely , Wignyosukarto Budi S , Fahriana Nina , Ardhyan Muhammad Zacky
Published: May 2023

Water resources management is a hot topic in the world. Integrated Water Resources Management is a process that integrates water management, land, and other related resources in a coordinated way to maximize economic and social welfare equally without sacrificing the sustainability of vital ecosystems. The principle is formulated in the form of integration of natural systems and human systems, the last concerning the cross-sectoral integrity in policy development; the integration of stakeholders in the process of planning and decision-making and cross-regional integrity. Various water resources management institutions exist in Indonesia, but follow-up in water management is still weak. Some inefficiencies occur in water management in Indonesia. Implementation of existing water policies has not been in accordance with existing laws. The bureaucratic structure is ineffective, thus not contributing to the development of water governance in Indonesia.  This study tries to compile and analysis of some best practices and constraints of interdependent relationships of stakeholders on the process of planning and decision making of integrated water management. The study took place at the Aceh-Meureudu River Basin in Aceh Province, which is one of the national-strategic river basins. The method used in this study was descriptive analytic which illustrate the inter-institution coordination at the river basin in water conservation activities, water resource utilization, and controlling the destructive power of water. The results of these compilations of water resources management in the river basin indicate the differences in implementation caused by differences in regulations between sectors at several district and provincial institutions, even though there is the scheme of water resources management made by and with the approval of Water Resources Management Coordination Team. Some of the planned management schemes were not implemented because of the conflict of regulations. The results of this evaluation should be input for improving the development of water resources management policies in the Aceh-Meureudu River Basin.
Pengaruh Daya Tarik Kawasan Wisata Candi Muaro Jambi Terhadap Pendapatan UMKM Sekitarnya dengan Minat Kunjungan sebagai Variabel Intervening
Authors: Nur Firdaus
Published: May 2023

Tourism has a quite strategic role in economic development, especially in increasing regional own-source income (PAD) and the community, apart from providing opportunities and employment opportunities, it can also interact directly as entrepreneurs so that in the end it improves the standard of living of the community through MSMEs. In reviewing this, it appears that the tourism sector is able to boost the rate of development of MSMEs in an area through businesses that are included in the tourism industry. The purpose of this study is to determine: 1) The direct effect of the attractiveness of the Muaro Jambi (X) temple tourism area on MSME income around (Y). 2) The direct effect of the tourist attraction of the Muaro Jambi temple (X) on visiting interest (Z) as an intervention variable. 3) The direct effect of MSME income (Y) on visiting interest (Z) as an intervention variable. And 4) The direct and indirect effect of the attractiveness of the tourist attractions of the Muaro Jambi temple (X) on the income of the surrounding MSMEs (Y) through interest in visiting (Z) as an intervention variable. The data used comes from the identity of the respondent (sample) and a list of questions (questionnaire) conducted at the Muaro Jambi temple area. The sample used in this study was 65 respondents. The method used to analyze this research is descriptive quantitative. This study uses the Structural Equation Model Partial Least Square (SEM-PLS) analysis tool using SMART-PLS Ver.3.0 software. The results showed that the three variables, both directly and indirectly, had a positive and significant effect. This is evidenced by the amount of t-count > t-table and the level of significance shown where P.Values <0.05 and T-statistic > 1.66980. From the results obtained the Q-Square value is 0.937. This shows the magnitude of the increase in research data that can be explained by the research model of 93.7%. While the remaining 6.3% is explained by other factors that are outside this research model.
Analisis Perilaku Konsumen dalam Pembelian Barang Online: Literatur Review
Authors: Ayu Putri
Published: May 2023

In traditional economic theory, decision making by individuals is taken rationally to maximize satisfaction, but in behaviora economic theory there are no assumptions such as rationality in decision making, namely how individuals directly behave in various situations. This study aims to review the literature that discusses how behavioral economics influences individuals to buy online shopping. The method used is literature review paper from indexed national and international journals. From the scheme used, 11 papers were reviewed. The results show that consumers' attitudes toward purchasing goods online are generally significantly influenced by psychological, cultural, social, and personality factors. However, there are also other factors that also influence consumer attitudes towards online product purchases, such as perceived benefits, perceived risks, website design, hedonic motivation, convenience, responsiveness, trustworthiness, security, quality issues, promotions, products, prices. , time efficiency, and a wide variety of goods. However, there are several journals that show an insignificant relationship between economic behavior and its decisions.
Analisis Perbedaan Penjualan, Harga dan Struktur Pasar Ternak Sapi Kurban Periode Sebelum, Awal dan Masa Pandemi Covid-19 di Kabupaten Batang
Authors: Firmansyah Firmansyah , Fajri Muhammad Hafidz , Akbar Wahyu , Hoesni Fachroerrozi , H Afriani , Farizal Farizal
Published: May 2023

This study aims to determine the differences in the number and price of sacrificial cattle sold before the pandemic and during the Covid-19 Pandemic and to analyze the market structure for sacrificial cattle in Batang Hari Regency based on the concentration of sellers. This study used a survey method by taking 50% of the total sub-districts in Batang Hari Regency. Then the data was obtained from a sample of sacrificial cattle traders who were taken by the census in the selected sub-districts. In this study seen from the concentration of sellers using the concentration ratio formula (Kr) and market share (market share). Data were analyzed using the data distribution normality test with the Kolmogorov-Smirnov test and the Shapiro-Wilk test. Test the difference using the Non-Parametric Test using the Kruskal Wallis Test followed by the Post Hoc Test using the Mann-Whitney Test. In conclusion, there was a difference in the number of sacrificial cattle sold by sacrificial cattle traders in Batang Hari District before the pandemic and during the Covid-19 Pandemic. There was a difference in the selling price of sacrificial cattle by cattle traders in Batang Hari District before the pandemic and during the Pandemic. Covid-19. The structure of the market for sacrificial cattle in Batang Hari Regency, based on the concentration of sellers, is an oligopoly of moderate concentration
Project-Based Learning Model with Practicum Module Media in The Accounting Information Systems Course at The Economics Diploma Program, University Of Jambi
Authors: Maulana Zulma Gandy Wahyu , Lutfi Lutfi , Erwati Misni
Published: May 2023

This research aims to solve the problem of the lack of teaching materials for courses that require special skills such as the Accounting Information Systems course which is one of the mainstay courses in the Diploma 3 Accounting Study Program at the University of Jambi. This research is an exploratory research with a Project-Based Learning approach by developing a practicum module that can be used as a practical tool for vocational students. The population and sample in this study were Diploma 3 Semester 5 students at the Faculty of Economics and Business, Jambi University. This research is expected to produce learning innovation output products that can be used by accounting lecturers to expedite the teaching and learning process such as CPMK (Course Learning Outcomes-Learning Outcomes), Lecture Syllabus and Contracts, Semester Learning Plans (RPS), Student Project Task Plans ( RTM) or student Project Worksheets (LKM) which are expected to be in the form of practicum module books with ISBNs that are published nationally, Learning Outcomes Assessment Sheets (LPHB) according to the project-based learning model or blueprints of exam questions and assessment rubrics which has been reviewed. The results of the study showed that students were able to complete core activities in groups very well. In the assessment of core activities on average, students excel in the aspect of active listening and are slightly weak in completing document reporting. However, overall it can be said that the average rating of each student is in the "Very Good" category. learning achievement reached 86.7% in the "Very Good" category. This means that the project-based learning process through group work in solving problems in the practicum module has proven to be very effective in the Accounting Information Systems course at the D3-Accounting Study Program, Faculty of Economics and Business, University of Jambi.
Factors Affecting the Implementation of Accrual-Based Accounting Information Systems and The Impact on Accounting Information Quality-Evidence from Indonesia
Authors: Metalia Mega , Sembiring Sari Indah Oktanti , Zulma Gandy Wahyu Maulana
Published: May 2023

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of accounting information. This research is included in survey research with the type of investigation, this type of research is verification and explanatory research. This research is verificative (verificative research) and is explanatory (explanatory research) or causality (causal study) because this study aims to find out what and to what extent the factors that are estimated to affect a variable with the object of research h implementation of regional financial regulations (X1) , employee competence (X2), organizational commitment (X3), successful implementation of accrual-based accounting information system (Y) and quality of accounting information (Z). The population in this study were all Provincial/District/City Governments in Indonesia. The analytical design used in this research is quantitative data analysis with descriptive method. The quantitative analysis that will be carried out aims to determine the relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) with the Partial Least Square (PLS) approach. The results of the study show that: (1) The implementation of regional financial regulations affects the success of the implementation of an accrual-based accounting information system, (2) Employee competence affects the success of the implementation of an accrual-based accounting information system, (3) Organizational commitment affects the success of the implementation of an accrual-based accounting information system. accruals, (4) The success of the application of accrual-based accounting information system affects the quality of accounting information.
Pengaruh Budaya Kerja dan Evaluasi Kerja terhadap Prestasi Kerja Karyawan PT Larasindo Duta Persada Medan
Authors: Charin Charin , Syawaluddin Syawaluddin , Okta Mila Asmawiani , Goh Thomas Sumarson
Published: May 2023

Employee performance is very important in the company to achieve its goals, so various efforts are made to improve it. Employee performance is influenced by many factors such as work culture and employee job evaluation. The purpose of this study was to determine the effect of work culture and work evaluation on employee performance at PT Larasindo Duta Persada Medan. The research method used is a survey approach analysis method, the type of research is quantitative descriptive, the research method is carried out by questionnaires, interviews, and documentation studies. The analytical method used is multiple linear regression. The population is employees of PT Larasindo Duta Persada Medan. The sample in the study to be tested is 45 people. The data analysis technique used is the reliability validity test, the classical assumption test, the coefficient of determination (R2) test, multiple regression analysis, and hypothesis testing. The results of this study indicate that simultaneously work culture and work evaluation affect the work performance of PT Larasindo Duta Persada Medan employees. The work culture variable partially has no effect on work performance, while the partial job evaluation has a significant effect on work performance. work culture and work evaluation explain its effect on employee performance at PT Larasindo Duta Persada Medan with a coefficient of determination of 0.230 which means that 23% of work performance variables can be explained by work culture and work evaluation variables and the remaining 77% is varied by other factors that are not researched such as organizational culture, job satisfaction and others
Faktor-faktor yang Mempengaruhi Tingkat Pengangguran Terbuka di Eks Karesidenan Surakarta Periode 2017-2021
Authors: Waluyaning Putra Bagas Rejatama , Faridatussalam Sitti Retno
Published: May 2023

Unemployment is an employment problem that is aften faced by every country, especially developing countries such as Indonesia, This study aims to analyze and find out how much influence the human development index, job opportunities, and the number of poor people have on the open unemployment rate in the former Surakarta Residency in 2017-2021. The sample of this research was conducted in 7 regencies/citites in the former Surakarta Residency. This type of research is quantitative research, and used secondary data obtained from the Central Statistics Agency (BPS). The data analysis method used is panel data regression which combines time series data and cross section data. The best model in this study is the Random Effect Model (REM). Based on the results of data analysis shows that all variables, namely the human development index, job opportunities, and the number of poor people have a significant effect on the open unemployment rate.
Pengaruh Budaya Organisasi, Kepemimpinan Transformasional, dan Disiplin Kerja terhadap Organizational Citizenship Behavior (OCB) (Studi pada PT. Derma Beauty Indonesia)
Authors: Setyowati Kristin Yulia , Kirana Kusuma Chandra , Subiyanto Didik
Published: May 2023

This study aims to determine and examine the influence of organizational culture, transformational leadership, and work discipline on organizational citizenship behavior (OCB) at PT. Derma Beauty Indonesia. The population used in this study were employees of PT. Derma Beauty Indonesia with a total sample of 55 respondents. The sample used is saturated sampling, which means that all members of the population are sampled in this study. Data collection by using a questionnaire. The data analysis technique used is multiple linear regression analysis which aims to calculate the magnitude of the regression coefficient to show the magnitude of the influence of organizational culture, transformational leadership, and work discipline on organizational citizenship behavior (OCB). While the feasibility test of the model shows that the variables of organizational culture, transformational leadership, and work discipline together have a significant effect on organizational citizenship behavior (OCB) at PT. Derma Beauty Indonesia. The results of this study indicate that: (1) organizational culture has a significant effect on OCB; (2) transformational leadership has a significant effect on OCB; (3) work discipline has a significant effect on OCB; (4) organizational culture, transformational leadership, and work discipline have a significant effect against OCB.
Capital Budgeting Analysis in Assess the Feasibility of Vaname Shrimp Cultivation Investment
Authors: Gusni Gusni , Komariah Siti , Amaliawiati Lia
Published: May 2023

Vannamei shrimp cultivation business is one type of business that has the potential to be profitable considering the high level of demand every year and of course also requires a fairly large investment. A true investment is an investment made through a feasibility analysis process to determine whether the business activity to be carried out is profitable or harmful. Good investment decisions will result in good business even though the financial decisions taken are not good, on the contrary the wrong investment decisions will be the wrong decisions that will be detrimental even with the best financial policies. The purpose of this study is to determine the feasibility of investment in vaname shrimp farming located in South Lampung Regency, both traditionally, semi-intensively and intensively. This study uses primary data and secondary data. Primary data is obtained from the results of field surveys, while secondary data is obtained from related agencies. The analytical method used in this research is the capital budgeting technique with the approach of NPV, IRR, Gross B/C, and PI. The results of the study using the four methods of capital budgeting above show that investment activities in vaname shrimp farming, both traditional, semi-intensive and intensive, are feasible. The most feasible and profitable method of vaname shrimp cultivation is intensive, which of course also requires the largest investment.
Pengaruh Good Corporate Governance dan Corporate Social Responbility terhadap Kinerja Keuangan pada Perbankan yang Terdaftar di BEI Periode 2017-2020
Authors: Puteri Salma Andhika , Wiyono Gendro , Rinofah Risal
Published: May 2023

The implementation of Good Corporate Governance and Corporate Social Responsibility is important for a company. By implementing Good Corporate and Corporate Social Responsibility properly and correctly it will add to the image of the company, this will also improve the company's financial performance. This study aims to determine the effect of independent commissioner, board of directors, audit committee and Corporate Social Responsibility variables on financial performance in banks listed on the IDX. The sampling technique in this study used purposive sampling which produced 29 samples over 4 years, namely 116 samples. The analytical method used was multiple regression analysis which was processed using SPSS version 25. The results showed that only the board of directors had an effect on financial performance, while independent commissioners, audit committees and CSR had no effect on financial performance. Together with independent commissioners, boards of directors, audit committees, and corporate social responsibility affect financial performance.
Pengaruh Capital Intensity dan Komisaris Independen terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi
Authors: Nabila Khairun , Kartika Andi
Published: May 2023

The purpose of this study was to determine the effect of capital intensity and independent commissioners on tax avoidance with firm size as a moderating variable. The type of data used in this research is secondary data, this research data was obtained from the 2017-2021 Financial Report and Annual Report. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling method used was purposive sampling, where the total sample for 5 years was 100 companies. The results of this study indicate that Capital Intensity and Independent Commissioners have a significant negative effect on Tax Avoidance, and Company Size is able to strengthen Capital Intensity and Independent Commissioners on Tax Avoidance.
Pengaruh Nilai Ekspor dan Impor Migas-Nonmigas dan Nilai Tukar terhadap Inflasi di Indonesia Periode 1996-2021
Authors: Sari Melia Yunita , Hasmarini Maulidiyah Indira
Published: May 2023

International trade is a way to strengthen relations between a country and other countries, especially in the economic field. Indonesia is a country that has abundant natural wealth among other countries, such as oil and gas and non-oil and gas. Indonesia is an exporting and importing country of oil and gas and non-oil and gas. Inflation affects the value of exports and imports of oil and gas and non-oil and gas in Indonesia. This study aims to determine the direction and magnitude of exports and imports of oil and gas and non-oil and gas and the trade balance on inflation in the Indonesian region in 1996-2021. The method used is a quantitative method with multiple linear regression analysis or Ordinary Least Square (OLS) with secondary data collection through BPS and Bank Indonesia (BI). The conclusion of this study shows that Oil and Gas Exports-Non-Oil and Gas have no effect on Inflation, Imports of Oil and Gas-Non-Oil and Gases have an effect on Inflation and Exchange Rates have no effect on Inflation
Penerapan Ajaran Tri Nga dan Pertimbangan Pasar Kerja pada Minat Berkarir di Bidang Perpajakan
Authors: Wardani Dewi Kusuma , Devi Sinta
Published: May 2023

The purpose of this study was to determine the effect of the application of Tri Nga's teachings and labor market considerations on interest in a career in the field of taxation by using quantitative methods. Data collection uses primary data by distributing questionnaires to accounting students at Sarjanwiyata Tamansiswa University, Yogyakarta. Sampling method using convenience sampling. Data collection is carried out by distributing the Google Form link through the WhatsApp application. Data processed by 100 respondents. The results of this study indicate that the application of Tri Nga's teachings has a positive effect on interest in taxation careers, while labor market considerations do not affect interest in taxation career.
Pengaruh Lingkungan Keluarga, Karakteristik Wirausaha dan Inovasi Produk Terhadap Keberhasilan Usaha
Authors: Dahmiri Dahmiri , Khalik Idham
Published: May 2023

Micro, Small and Medium Enterprises have a very large role in overcoming unemployment and at the same time can be a solution in alleviating poverty and increasing people's welfare. The problems faced by many MSMEs in achieving business success are related to the family environment, entrepreneurial characteristics and innovation capabilities. This quantitative study aims to analyze the effect of family environment variables, entrepreneurial characteristics and innovation on the success of micro, small and medium enterprises, especially those engaged in culinary businesses in Jambi City. The research population is all culinary business actors in Jambi City while the sample is 100 people. The data were analyzed by multiple linear analysis using the SPSS application. The results of the study conclude that the family environment, entrepreneurial characteristics and innovation have a positive and significant effect both simultaneously and partially on the success of culinary Micro, Small and Medium Enterprises (MSMEs) in Jambi City.
Pengaruh Produk Domestik Bruto, Tingkat Suku Bunga, Inflasi, dan Pertumbuhan Ekonomi terhadap Foreign Direct Investment di Asean
Authors: Manan Septian Abdul , Aisyah Siti
Published: May 2023

Economic development is one of the most important keys to increase government revenue, one example is with foreign direct investment (FDI). The purpose of this study was to examine the effect of variables gross domestic product, interest rates, inflation, and economic growth on Foreign Direct Investment (FDI). Panel data regression was used as a research method in the 2018-2021 time range in several countries such as Indonesia, Malaysia, Thailand, and Vietnam. The results of the study stated that variable interest rates and inflation affect FDI. On the other hand, Gross Domestic Product (GDP) and economic growth variables have no effect on FDI.
Pengaruh Service Quality dan Tingkat Religiusitas terhadap Minat Menabung di Bank Syariah Indonesia
Authors: Ahmadi Rayhan , Siswanto Siswanto
Published: May 2023

This study aims to determine the effect of service quality and level of religiosity on the intention to save at Islamic banks in Indonesia. This study uses a quantitative descriptive research method. The sample used was 140 respondents (15 question items x 5) referring to Malhotra's theory and the sample in this study were UIN Malang students. The tests were carried out using the statistical package for the social sciences (SPSS). The sampling technique in this study used purposive sampling. The results of this study indicate that the effect of service quality and the level of religiosity partially and simultaneously has a significant effect on the intention to save at Islamic banks in Indonesia.
Pengaruh Harga, Promosi dan Store Atmosphere terhadap Keputusan Pembelian Konsumen Omah Langit Semarang
Authors: Zherlina Chicilia Ayu , Setiawan Mulyo Budi
Published: May 2023

This study analyzes the effect of price, promotion and store atmosphere on consumer purchasing decisions of Omah Langit Semarang. The population used in this study were all customers who had visited and bought at Omah Langit Semarang. The sampling technique in this study used a purposive sampling technique with a total sample of 100 respondents. The data collection method used is the questionnaire method, the data that has been collected is then analyzed using instrument testing, model testing, and hypothesis testing. There are three hypotheses tested in this study, the results of the study indicate that price, promotion and store atmosphere have a positive and significant effect on purchasing decisions.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Kepemilikan Institusional terhadap Nilai Perusahaan
Authors: Sari Diah Puspita , Sulistyowati Erna
Published: May 2023

This study focuses on the effect of profitability, liquidity, firm size, and institutional ownership on firm value. Aims to see the effect of profitability, liquidity, firm size, and institutional ownership on firm value. Using a purposive sampling technique using certain criteria, 11 companies were obtained from 26 food and beverage sub-industry companies listed on the Indonesia Stock Exchange in 2016-2020. The results of this study indicate that profitability partially does not affect firm value, liquidity partially affects firm value, firm size partially does not affect firm value, institutional ownership partially affects firm value.
Pengaruh Modal Kerja, Total Aset, dan Pertumbuhan Penjualan terhadap Kinerja Perusahaan dengan Dimoderasi Kebijakan Hutang
Authors: Puspita Dewi , Hermanto Hermanto
Published: May 2023

This study aims to understand the effect of working capital, company size, and sales growth on company performance by moderating debt policy. The data in the study is in the form of secondary data obtained from the financial statements of the food and beverage manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2018 to 2021. The study resulted in 168 data samples from 42 companies using the Purposive Sampling technique. The approach in this research uses quantitative methods and focuses on testing hypotheses through the Moderated Regression Analysis (MRA) method. Based on the studies that have been carried out, the results are that working capital affects company performance positively, company size has a negative influence on company performance and sales growth does not affect company performance, then leverage is able to moderate working capital negatively on company performance, leverage is able to moderate company size positive impact on company performance, and leverage cannot moderate the relationship between sales growth and company performance.
Pengaruh Brand Image, Store Atmosphere, Product Quality dan Service Quality terhadap Minat Beli Ulang (Studi Kasus Pada Pelanggan Mie Gacoan Yogyakarta)
Authors: Lukitaningsih Ambar , Ningrum Nonik Kusuma , Muttaqin Farid Alif
Published: May 2023

This study aims to determine how much influence Brand Image, Store Atmosphere, Product Quality and Service Quality have on Repurchase Intention. The population in this study were consumers from the Mie Gacoan restaurant in Yogyakarta. The sample in this study used a purposive sample. Data collection used a survey with the help of Google form using a Likert scale with an assessment of 1 (strongly disagree) to 5 (strongly agree). Processing the data in this study using multiple linear regression analysis. The results of this study state that Brand Image has a positive and significant influence on Repurchase Intention with a significance value (0.032 <0.05), Store Atmosphere has a positive and significant influence on Repurchase Intention with a significance value (0.017 <0.05), Product Quality has no significant effect on Repurchase Intention with a significance value (0.480 > 0.05), Service Quality has no significant effect on Repurchase Intention with a significance value (0.782 > 0.05).
Pengaruh Corporate Social Responsibility dan Tax Planning terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi
Authors: Ayem Sri , Putri Yulita Hanasari
Published: May 2023

This research aims to find out the effect of corporate social responsibility and tax planning to firm value with institutional ownership as a moderating variable. Sample in this research is the firm of mining which enlist in Indonesia stock exchange from periode 2015 to 2019. The data analysis used is regression analysis moderation. Regression results show that csr,tax planning, and institutional ownership are influencing the firm value are not.
Analisis Pengaruh Pengeluaran Pemerintah, Investasi, Angkatan Kerja dan Human Capital Investment di Provinsi Jawa Tengah Tahun 2019-2020
Authors: Millenia Alfalerina Puspa , Hasmarini Maulidyah Indira
Published: May 2023

Government spending, investment, labor force and human capital investment are important components in building economic growth. This study aims to analyze the effect of government spending on economic growth, investment on economic growth, the workforce on economic growth and human capital investment on economic growth in Central Java Province in 2019-2020. Data on government spending, investment, workforce, human capital and economic growth are obtained from an online database published by the Central Bureau of Statistics (BPS). The method used in this study is multiple linear regression analysis. The research shows that panel data regression estimation with the selected model is the Fixed Effect Model (FEM) which shows that the results of Government Expenditure and Human Capital Investment have a significant effect on economic growth. Meanwhile, Investment and Labor Force have no effect on economic growth in Central Java.
Analisis Hubungan Pertumbuhan Ekonomi, Angkatan Kerja dan Inflasi di Indonesia: Pendekatan Vector Error Correction Model (VECM)
Authors: Sari Yolanda , Winarni Etik , Amali Muhammad
Published: May 2023

The purpose of this research is to analyze the causality and long-term relationship between economic growth, labor force and inflation in Indonesia. This study uses secondary data obtained from the World Bank in the form of annual data with a quantitative descriptive approach using the Vector Error Correction Model (VECM). The results of the study showed that there was no causal relationship between the labor force and economic growth and there was no causal relationship between inflation and economic growth, but there was a one-way relationship between labour force and inflation, namely inflation affects the labor force. In the short term, there was none of the variable had a significant effect on economic growth. The labor force had a positive and insignificant impact on economic growth during 2000-2021 in the short term, while inflation had a negative and insignificant impact on economic growth in 2000-2021 in the short term, but in the long term inflation had a positive and significant impact.
Faktor Penentu Minat Wajib Pajak Atas Insentif Perpajakan UMKM di Masa Pandemi COVID-19
Authors: Rossana Efa , Sari Rida Perwita
Published: May 2023

This study aims to examine and obtain empirical evidence about the interest of taxpayers registered at KPP Pratama Sukomanunggal on tax incentives for DTP MSMEs during the COVID-19 pandemic. The variables that will be tested in this study are perceptions of social factors, perceptions of tax knowledge and financial conditions on taxpayers' interest. The method in this research is quantitative with hypothesis testing. The data in this study are primary data obtained by distributing questionnaires to 100 MSME taxpayers registered at KPP Pratama Sukamanunggal Surabaya. The analysis in this study uses the Partial Least Square (PLS) approach. The results showed that social factors did not affect the interest of MSME taxpayers to take advantage of tax incentives during the COVID-19 pandemic, while the perception of understanding of taxation and financial conditions had a positive effect on the interest of MSME taxpayers to take advantage of tax incentives during the COVID-19 pandemic.
Peran SPI sebagai Pemoderasi pada Pengaruh Teknologi Informasi dan SAP terhadap Kualitas Laporan Keuangan (Studi Kasus pada BPKAD Kota Semarang)
Authors: Asri Septiana Rahma , Jaeni Jaeni
Published: May 2023

The purpose of this study was to examine the role of spi as a moderator on the effect of information technology, government accounting standards on the quality of financial reports. This research was conducted quantitatively. This research involved 112 BPKAD employees in Semarang City. The variables used are information technology and government accounting standards as independent variables, while the quality of financial reports is the dependent variable and the internal control system is the moderating variable. The analysis technique used is multiple liniear regression with classical assumptions. The data analysis technique used is SPSS (Statistical Package For Science) version 24. Based on the results of the analysis and discussion, the following conclusions are drawn: Information technology has a positive and significant effect on the quality of financial reports. Government accounting standards have a positive and significant effect on the quality of financial reports. The internal control system has a positive and significant effect on the quality of financial reports. The internal control system cannot strengthen information technology on the quality of government reports. The internal control system reinforces government accounting standards for the quality of financial reports.
Peran Kepemimpinan dalam Pengembangan Kualitas Sumber Daya Manusia pada Era Revolusi 4.0 (Studi pada Sekolah Menengah Kejuruan Negeri 1 Kota Jambi)
Authors: Amanda Risa , Khalik Idham , Hidayah Zainur , Safril Bayu Indrawan , Safril Tri Sesilia , Sepriano Sepriano
Published: May 2023

Management of Human Resources (HR) during the industrial revolution 4.0 is now a must for an organization to develop. Utilization of advances in information technology is one of the success factors of an organization in achieving a goal and is influenced by HR which is the driving force of various resources within an organization. Since the Covid-19 pandemic hit the world which required schools to make changes in the learning system, Jambi City Vocational School 1 has several programs in human resource development during the pandemic, including curriculum development using the blended learning method, learning using learning platforms, Learning Management System (LMS), integrated curriculum, and video conferencing. Based on the existing problems, the role of leadership in schools is expected to be able to improve the quality of human resources during the industrial revolution 4.0 at SMKN 1 Jambi City.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Ukuran Perusahaan, terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI
Authors: Adhyasta Daffa , Sudarsi Sri
Published: May 2023

This study aims to examine and analyze the effect of profitability (ROA), liquidity (CR), solvability (DR), and firm size (SIZE), on firm value (Tobin's Q). The population used in this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in three periods, namely 2019-2021. The sampling method used in this study was purposive sampling, so that a total of 332 samples were obtained. The analytical method in this study is multiple linear regression analysis using IBM SPSS 22 software. The results of this study indicate that profitability (ROA), ), liquidity (CR), solvability (DR), and firm size (SIZE) have a positive and significant effect on firm value (Tobin's Q).