bluuebunny/crossref_metadata_2025 huggingface dataset:
Edukasi Pengaturan Pengelolaan keuangan Pribadi dan Dana Usaha pada UKM Berbasis Lorong
Authors: Poddala Paramitha , Alimuddin Mariani
Published: May 2023

Pengelolaan keuangan menjadi salah satu masalah utama pada  Usaha Kecil Menengah yaitu jika pengelolaan keuangan dalam UMKM tidak berjalan dengan baik maka akan menghambat kinerja dan  pembiayaan keuangan. Pendanaan untuk modal usaha UMKM merupakan hal yang sangat penting dalam memajukan suatu usaha UKM itu sendiri. Meskipun begitu, salah satu tantangan terbesar yang dihadapi oleh mayoritas bisnis UKM adalah pendanaan, Mengatur atau mengelola keuangan usaha dan bisnis secara efektif merupakan sebuah metode untuk menjaga keberlangsungan usahal. Pengelolaan keuangan dengan melakukan pencatatan keuangan dengan tertib, UKM dapat mengetahui kondisi keuangan sekaligus perkembangan usahanya. Kondisi aset, utang, modal, arus kas, serta fluktuasi laba UKM dapat diketahui dengan mudah sehingga membantu pelaku UKM dalam membuat keputusan bisnis penting, seperti pembelian aset baru dan rencana pengembanan usaha. Manajemen keuangan yang baik juga akan memperbaiki aspek pengendalian usaha.
Pembakaran Sampah Dengan Menggunakan Bahan Plate Berupa Drum Atau Besi Plate (Incenerator) di Pulau Lae-Lae
Authors: Musa Andi Ernie Zaenab , Rachman Abdul Nasir , Abbas Abbas
Published: May 2023

The purpose of community service is to provide solutions to the waste management problems faced by the people on the island. Through community service, it is expected to be able to provide education and training to the public in environmentally friendly waste management and to provide an alternative for effective and safe waste handling through the use of incinerators. With this urgency, incineration of waste using plate material in the form of drums or iron plates (incinerator) can be an effective alternative in overcoming the problem of waste handling and minimizing the negative impact on the environment and public health.
Proyecto interdisciplinario: radiación UV y sus efectos nocivos. Una aproximación a la investigación en el aula
Authors: Corrales Casaravilla Ana Paula , Méndez Maciel Cintia , Lecuna Sandín Osvaldo
Published: May 2023

El siguiente artículo describe el trabajo realizado en distintos Centros de Enseñanza Media de la ciudad de Rivera entre los años 2014 y 2022. Brindándole principal énfasis al desarrollado en el Liceo N°5, “Prof. Carlos María Thieulent”, en donde el proyecto se enmarcó en el programa “Aprender Todos” de Red Global de Aprendizaje. Este trabajo consistió en la implementación de un proyecto interdisciplinario de las asignaturas Física, Química y Biología de 1° año de Bachillerato; cuyo objetivo principal fue generar espacios de concientización para promover actitudes responsables en relación a los efectos nocivos de la radiación ultravioleta (UV), como por ejemplo, el cáncer de piel.  Uno de los recursos fundamentales para llevar a cabo esta experiencia, fueron los sensores de radiación UVA y UVB de Neulog brindados por el plan Ceibal, a través de los cuales se pudo analizar la eficiencia de protectores solares, analizando los datos de potencia irradiada por metro cuadrado. También se realizaron entrevistas a especialistas, encuestas a la comunidad educativa y socialización del proyecto en diferentes Instituciones, además de la elaboración de un protector solar. La mayoría de la población liceal mostró desconocimiento respecto a cómo protegerse de la radiación UV y el protector solar creado presentó una eficiencia significativa en cuanto a su capacidad de filtro solar, revelando un comportamiento semejante al de los protectores comerciales FPS 50+.
Adaptaciones Curriculares para la Atención en las Necesidades Educativas Especiales de las Niñas y Niños con Discapacidad Intelectual, Física, Auditiva y Visual
Authors: González Quezada Mg. Sc. Esther , Armijos Robles Diana Maribel , Ríos Robles Cisna Piedad
Published: May 2023

Este artículo hace referencia al proceso de inclusión educativa de las instituciones de educación regular de la provincia de Zamora Chinchipe, el propósito es determinar posibles causas que impiden la inclusión educativa y con ello tender a sistematizar estrategias específicas para la integración. Estudio que se desarrolló bajo un diseño de investigación no experimental, desplegando un nivel metodológico analítico-sintético, deductivo, inductivo y estadístico descriptivo, los cuales se concretan tras la técnica   de la encuesta, aplicada a la muestra no probabilística de la población de estudio, integrada por 196 docentes y 56 padres de familia de estudiantes incluidos.  Los resultados derivaron   principalmente que los centros investigados no ofrecen oportunidades equitativas a los estudiantes incluidos, para acceder a una educación de calidad, tanto en la práctica pedagógica como en el aspecto infraestructural; frente a ello se levanta a nivel de propuesta de intervención: Orientación docente sobre adaptaciones curriculares en base a estrategias específicas para la atención de las Necesidades Educativas Especiales de los estudiantes con discapacidades.
વ્યવસાયિક તાલીમો થકી મહિલાઓનું સશક્તિકરણ એક અભ્યાસ (વલસાડ જીલ્લાના સંદર્ભમાં)
Authors: Konkani Kamalben M , Patel Rajiv
Published: May 2023

દેશ આઝાદ થયા પછી ભારતીય સમાજ પરિવર્તનના અનેક વહેણોમાંથી પસાર થઈ રહ્યો છે. આ પરિવર્તન દરેક સમાજમાં ઓછાવત્તા પ્રમાણમાં થઈ રહ્યું છે, પણ તેની વધુ અસર ભારતીય મહિલાઓ પર થઈ છે. સમાજમાં મહિલાઓનું સ્થાન ઊંચું લાવવા માટે સરકારે ઘણા પગલાં હાથ લીધા છે. આજે મહિલાઓમાં શિક્ષણ અને રોજગારીના પ્રમાણમાં નોંધપાત્ર વધારો થયો છે, જેમ કે એન્જિનયર, વૈજ્ઞાનિક, ડૉક્ટર, વહીવટી અધિકારી,વિમાન ચાલક જેવા ઉચ્ચ સ્થાનો પુરુષ માટે જ મર્યાદિત હતા. પરંતુ આજે મહિલાઓ સારીરીતે કામ કરી રહ્યા છે.
આપણા દેશના વિકાસ અને આયોજનમાં મહિલાઓ કેન્દ્ર સ્થાને છે. આપણા દેશમાં કાયદાકીય રીતે જોવા જઈએ તો પુરુષો અને મહિલાઓને સમાન દરજ્જો આપવામાં આવેલો છે. પરંતુ વાસ્તવિકતામાં જોવા જઈએ તો મહિલાઓ આર્થિક તથા સામાજિક રીતે પછાત છે. આ માટેનું મુખ્ય કારણ ગરીબાઈ છે. ઉપરાંત ઓછી આવક, શિક્ષણનું ઓછું પ્રમાણ, નીચું વેતનદર, કુપોષણ, આરોગ્યનું નીચું સ્તર, ઘરગથ્થું ઝઘડા જેવા કારણો જવાબદાર છે, તેથી મહિલાઓનો આર્થિક તથા સામાજિક ક્ષેત્રે પરિવર્તન લાવવાની અત્યંત આવશ્યક્તાઓ છે.
COMPLIANCE: MECANISMO PARA O COMBATE AOS CRIMES DE LAVAGEM DE DINHEIRO EM INSTITUIÇÃO FINANCEIRA NO BRASIL
Authors: BARBOSA LEOCIMAR RODRIGUES , LIMA FABRÍCIO WANTOIL , PIMENTA MARAIZA CERUTI
Published: May 2023

O tema foi escolhido devido a sua importância frente as frequentes notícias divulgadas, pela mídia, dos casos relacionados às diversas formas de fraudes e corrupções que estão expostas às instituições financeiras. Assim, de forma a evitar e minimizar os efeitos destes atos/crimes, que, em alguns casos, podem atingir a imagem da empresa deixando-a descredibilizada e, em outros casos, dependendo da gravidade da polêmica envolvida, até a descontinuidade dos negócios, deste modo, as autoridades competentes buscam minimizar os diversos riscos envolvidos por meio de leis e regulamentos. O Brasil, tem se estruturado e implantando metodologias de controles internos de maneira a minimizar os impactos financeiros das perdas decorrentes de riscos operacionais. Nos últimos anos, devido aos inúmeros escândalos, percebe-se uma evolução dessas legislações, o que demonstra uma constante preocupação dos órgãos reguladores. Como consequência disso, existe a necessidade de um acentuado aperfeiçoamento dos sistemas de controles pelos profissionais de auditoria, compliance e controles internos. Este estudo busca demonstrar a importância da função de compliance, como um dos pilares de combate a crimes de lavagem de dinheiro dentro das instituições financeiras. A metodologia utilizada foi a pesquisa bibliográfica.
A REGULAMENTAÇÃO DO USO DA EFICIÊNCIA ENERGÉTICA POR EMPRESAS PRIVADAS DE EXPLORAÇÃO E PRODUÇÃO DE PETRÓLEO E GÁS-NATURAL COMO FATOR DE DESENVOLVIMENTO E SUSTENTABILIDADE NO BRASIL
Authors: ALVES FABRÍCIO GERMANO , SILVA RENATA KARLA COUTINHO DA , XAVIER YANKO MARCIUS DE ALENCAR
Published: May 2023

Federal de 1988, assim como um dever que vincula todo o ordenamento jurídico. Este trabalho analisa a regulamentação do uso da eficiência energética por empresas privadas de exploração e produção de petróleo como fator de desenvolvimento e sustentabilidade no Brasil. Apresenta conceitos estruturantes, sendo eles o meio ambiente, desenvolvimento sustentável e eficiência energética, os quais sustenta o estudo exploratório-descritivo, utilizando o método dedutivo de pesquisa. Investiga se a manutenção do meio ambiente ecologicamente equilibrado, inserida no art. 225 da Constituição Federal, como norma de “dever-ser”, é observado pelas empresas privadas exploradoras e produtoras de petróleo e gás-natural. Analisa a regulamentação dessas empresas privadas fazendo a relação com a eficiência energética.
A CONSTITUIÇÃO E FUNCIONAMENTO DO SUPREMO TRIBUNAL FEDERAL DE UMA PERSPECTIVA HISTÓRICA: O STF NO SISTEMA JURÍDICO BRASILEIRO
Authors: SILVA DARLENE TAVARES DA , MOREIRA CRISTINA ALVES , LEMES FERNANDO LOBO
Published: May 2023

O presente artigo analisará a origem, criação e desenvolvimento do Supremo Tribunal Federal, bem como a sua atuação no sistema jurídico brasileiro, tomando por base sua influência nas constituições do passado e da carta constitucional que vigora atualmente no Brasil. Desde a sua criação, essa instituição tem colaborado para o desenvolvimento do Direito no Brasil, bem como para decisões importantes que se refletem na sociedade. Trata-se de tribunal que desde o início do período republicano tem se mostrado de importância fundamental para o amadurecimento do processo democrático no país, colaborando para a efetivação da justiça em decisões de sua competência. O Supremo Tribunal Federal, como será estudado, passou por momentos conturbados ao longo de sua história. Analisaremos sua atuação em diferentes épocas do judiciário brasileiro, desde o Império até a atualidade e os tribunais anteriores ao Supremo que colaboraram para seu surgimento, passando pela Casa da Suplicação de Portugal, a chegada da Família Real ao Brasil e as mudanças no cenário jurídico brasileiro, a transformação da Relação do Rio de Janeiro em Casa da Suplicação do Brasil, a criação da primeira constituinte, os tribunais que o antecederam antes de receber a denominação Supremo Tribunal Federal, bem como as dificuldades por ele enfrentadas em mais de um século de história, a sua composição e alterações no decorrer do tempo, a sua relação com o poder Legislativo e Executivo, a importância das decisões dos Ministros que compõe essa Corte e o reflexo dessas decisões na sociedade. O Supremo possui mais de um século de história
REFLEXÕES SOBRE A PRESCRIÇÃO PENAL E O SENTIMENTO DE IMPUNIDADE
Authors: SANTOS JESSICA THAYS F REIRES DOS , REIS GABRIEL DE CASTRO BORGES
Published: May 2023

O presente artigo tem como objetivo discutir acerca da prescrição penal e do sentimento de impunidade. Embora exista um debate dedicado a tratar a prescrição como um instrumento a serviço da impunidade, ou mesmo um discurso de que esta seria um instituto voltado a obstar o combate à criminalidade, na verdade, o que se verifica é que a prescrição penal é o transcurso do lapso temporal capaz de operar efeitos de forma a tornar inexistentes os fundamentos para aplicação da punição, sendo tal hipótese de extinção de punibilidade um processo de racionalização do direito de punir de um Estado garantidor, humanitário e democrático, cujos poderes devem ser limitados. Dessa forma, o instituto da prescrição não é o motivador, ou o instrumento de promoção da impunidade,  mas sim um meio de se exigir uma atuação estatal eficiente, voltada para a garantia de direitos fundamentais previstos na Constituição. Para tanto, o trabalho apresenta essas conclusões por meio da utilização de uma metodologia amparada na revisão e pesquisa bibliográfica, com suporte na dogmática jurídico-penal e criminológica.
DANO AMBIENTAL: RESPONSABILIDADE CIVIL DO ESTADO POR OMISSÃO NA POSIÇÃO DE ACIONISTA TITULAR DE GOLDEN SHARE
Authors: NASCIMENTO LUANE SILVA , LIMA FABRÍCIO WANTOIL , SILVA ELISAMA TAMAR JOSÉ DA , RODRIGUES WELLINGTON PEREIRA , OLIVEIRA JOÃO CARLOS BATISTA COELHO DE
Published: May 2023

Este trabalho tem como objetivo primordial analisar a aplicação da responsabilidade civil por omissão de fiscalização do Poder Público sobre a prestação de serviço pela concessionária que acarreta dano ambiental e a possível aplicação da responsabilidade civil ao Estado na qualidade de Golden Share. Foi traçada a delimitação da responsabilidade civil e sua base teórica, bem como a forma de sua aplicação no Direito Ambiental, que se dá sob a teoria do risco integral. Tal instituto jurídico foi aplicado na relação do Estado com a concessionária, que é definida pelo Direito Administrativo, mais especificamente quando se trata dos serviços públicos. Por fim, constatou-se que a responsabilidade civil por omissão imputada ao Estado possui cabimento se houver comprovação de falha na fiscalização da concessionária responsável pela execução do serviço público quando o Estado está na qualidade de acionista especial, no entanto, de forma mitigada, por conta da já aplicada responsabilização solidária por omissão. Quanto ao método científico que sustentou esta pesquisa, a opção recaiu no método dialético. A par da decisão do método, julgou-se mais conveniente a adoção da pesquisa qualitativa e bibliográfica. Definiu-se pelo seguinte problema de pesquisa: há possibilidade de aplicar a responsabilidade civil ao Estado na posição de acionista titular de Golden Share?
DIREITO INTERNACIONAL DOS REFUGIADOS E O ORDENAMENTO JURÍDICO BRASILEIRO: AS OBRIGAÇÕES DO ESTADO E OS DESAFIOS DIPLOMÁTICOS
Authors: RODRIGUES SUELMA ROSA , LIMA JORDÃO HORÁCIO DA SILVA
Published: May 2023

O artigo propõe uma análise ampla do instituto refúgio, partindo de uma premissa histórica, contextualizando a evolução nacional e internacional desse instituto ao longo dos anos e sua relação com os Direitos Humanos, seguindo para uma análise simplificada de institutos semelhantes, o asilo e o apátrida, com a finalidade de esclarecer que são semelhantes, porém distintos. Neste ínterim, e feita uma abordagem do conjunto de normas de proteção Internacional aos Direitos Humanos dos Refugiados, e, em seguida o processo de reconhecimento do status de refugiado frente o ordenamento jurídico brasileiro. Posteriormente analisamos as obrigações do Estado e o papel dos órgãos de proteção, assistência e integração aos solicitantes de refúgio. Por fim, visto que o cenário internacional vem mudando de maneira acelerada, e a cooperação entre os Estados para a construção de um mundo mais prospero e cada vez mais crucial, analisamos o papel da diplomacia e do Ministério das Relações Internacionais na proteção aos Direitos Humanos dos refugiados. Trata-se de pesquisa qualitativa, de cunho bibliográfico, por meio da análise de artigos científicos, legislação nacional e acordos internacionais.
O LUGAR DO ISS NA JURISPRUDÊNCIA DO STJ E A PROPOSTA DE UM ELEMENTO DE CONEXÃO
Authors: Da Silva Eberle Dal Piva Altair Abner
Published: May 2023

Este artigo examina o aspecto espacial do ISS nos julgados do RESP 1060210/SC e RESP 1439753/PE, buscando junto às teorias do lugar no Direito Penal uma proposta para superação da crise enfrentada no Direito Tributário.
O CONTROLE DOS GRUPOS INDESEJÁVEIS PELO JUDICIÁRIO NOS PROCESSOS DE TRÁFICO DE DROGAS
Authors: Pereira Daniel Henrique , Meireles Tiago
Published: May 2023

A partir da pesquisa bibliográfica de caráter exploratório, o presente artigo pretende analisar o papel do Poder Judiciário no controle social das minorias sociais em nosso país. A Lei 11.343/2006, ao estabelecer critérios para diferenciar o traficante do usuário de drogas, deixou espaço para o decisionismo do magistrado que se volta contra a população periférica marginalizada e se torna principal alvo da captura seletiva estatal. Este decisionismo acaba por refletir diretamente nos atuais números do sistema carcerário nacional. Sendo o objeto central em análise, a ocultação da responsabilidade do Poder Judiciário no hiperencarceramento dos miseráveis indesejáveis. Utilizando inquéritos e autos penais para comprovar o agir seletivo das agências estatais.
NATUREZA JURÍDICA E ANÁLISE DOS ASPECTOS TÉCNICOS DA APOSENTADORIA ESPECIAL
Authors: Rodrigues Diogo Vieira , Cavalcante Priscilla Raisa Mota
Published: May 2023

O presente artigo terá como objetivo central analisar a origem, criação e desenvolvimento da seguridade social, sobretudo os aspectos tecnicos envolvendo a aposentadoria especial, bem como sua atuaçao no sistema juridico brasileiro, tendo como base sua influencia nas constituições do passado e da carta constitucional vigente atualmente no Brasil. Desde a criaçao da seguridade social no em territorio brasileiro, passando a ser o principal ramo de estudo do Direito Previdenciario, que vem colaborando muito para o desenvolvimento do direito no Brasil, bem como influenciando em descisões importantes que refletem diretamnete na sociedade. Trata-se de um conjunto de iniciativas de assistência, que desde a sua criação tem se mostrado de fundamental importância para o desenvolvimento social do país. A seguridade social, como será estudada, passou por diversos momentos conturbados, ao longo da história. Analisaremos sua atuação em diferentes épocas, colaborando para o desenvolvimento social brasileiro, passando por momentos importantes como a Lei Eloy Chaves de 1923, até a atual situação em que se encontra. A atuação da previdência, bem como os impactos da Emenda Constitucional n° 103/19, na aposentadoria especial.
Do Character, Capacity, Capital, Collateral, and Conditions as Affect on Bad Loans
Authors: Saputra Ega , Resmi Siti , Hari Nurweni  , Tri Utomo Prasetyo
Published: May 2023

Research on the analysis of the use of 5 C (character, capacity, capital, collateral, and condition) in lending has been carried out. Analysis of lending is mostly seen from the perspective of lenders (banks or other lending institutions). In contrast to research in general, this study aims to analyze bad loan from the borrower perspective. This study examines and analyzes the effect of character, capacity, capital, collateral, and conditions (5C) on bad loans. This study uses primary data through questionnaires. The population is the borrower of funds in the Technical Service Unit at Local Government Finance Office, Sleman Regency, Yogyakarta Province, Indonesia. The sample was determined using purposive sampling and 105 respondents were obtained. Purposive sample criteria are fund borrowers who have difficulty in repaying loans and are included in the monitoring agenda. The results of the study prove that the character, capacity, and conditions affect on bad loans, while capital and collateral have no effect on bad loans
The Model Of Employee Satisfaction : A Human Resources Management Perspective
Authors: Hadi Lukman , Irsan Siregar Eddy , Hafnidar Siti
Published: May 2023

This study aims to examine and analyze the influence of jobinvolvement, career development, and compensation on job satisfaction. The sampling method uses Proportionate Random Sampling. Data were taken directly using questionnaire with 58 respondents of permanent employees of M2M Solutions Ltd. The method of analysis used in this study is multiple linear regression. The result of the research shows that job involvement has a positive and significant effect on job satisfaction, career development has a significant and positive effect on job satisfaction, compensation has significant and positive effect on job satisfaction. Job involvement, career development, and compensation together have a significant and positive impact on job satisfaction. This means that job satisfaction can be explained by the three independent variables of jobinvolvement (X1), career development (X2), and compensation (X3). From the result of multiple regression test, compensation is the most dominant variable in affecting job satisfaction.
The Effect of Governance Quality and Earning Management With Internal Control as Moderating Variable Towards Firm Value
Authors: Mufidah Mufidah , Febrianti Ira , Masnun Masnun
Published: May 2023

The purpose of this study is to analyze the influence of the quality of corporate governance, real earnings management on firm value and to analyze the influence of the quality of corporate governance with the internal control system as a moderating variable on firm value in companies included in the LQ 45 index 2016-2018. The data in this study used descriptive statistical analysis and inferential statistical analysis. The results showed that the Quality of Governance had no significant effect on Firm Value, Earnings Management had a significant effect on Firm Value and Internal Control could not moderate the effect of Governance Quality on Firm Value.
Analysis of Financial Performance Towards Firm Value (Case Study at Building Construction Sub Sectors on IDX During Period of 2012-2018)
Authors: Broto Seno Henry , Thamrin Hakiman
Published: May 2023

These research aims to find out those impact from capital structure, profitability, liquidity, activity and company size on firm value. The population in this research were building construction sub-sector companies which registered in Indonesia Stock Exchange during period 2012 till 2018. The samples were determined by purposive sampling technique. These data analysis method used was panel data regression analysis. The selected mode used Fixed Effect Model. The results showed that capital structure, profitability, liquidity, activity and company size simultaneously had an impact on company value. Partially it was found that capital structure and profitability had positive influence on company value, activity and company size had negative influence on company value, while liquidity had none impact towards company value. The most influential variable was profitability with coefficient value was 43.38.
Determinats of Profitability and Implications on Corporate Value
Authors: Agustina ZM Anik
Published: May 2023

This study aims to prove empirically the determinants of profitability and their implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period by using a panel data regression model with 25 manufacturing companies as the research sample. Based on the empirical results, the influencing variables positive and significant impact on profitability is Managerial Share Ownership, Audit Committee Effectiveness, Corporate Social Responsibility, company size. and variables that do not have a significant effect are institutional stock ownership and the Debt To Equity Ratio. positively and significantly. Individual companies are affected by profitability; The biggest positive influence is the company Japfa Comfeed Indonesia Tbk, the smallest positive is the Lion Metal Work Tbk company, and the biggest negative influence is the Bata Shoe Company Tbk, the smallest negative is the company Holcim Indonesia Tbk. The results of this study have implications for firm value (Tobins Q); The variables that show a positive and significant influence are the variable of Audit Committee Effectiveness, Corporate Social Responsibility, Company Size, and Debt To Equity Ratio, Return on Asset variables that have no effect are Institutional Share Ownership, Managerial Share Ownership. the biggest positive influence on changes (Tobins Q) of the company Japfa Comfeed Indonesia Tbk. the smallest positive is the company Semen Batu Raja Tbk, the biggest negative influence is the Company Tempo Scan Pacific Tbk; The smallest negative influence is the company Holcim Indonesia Tbk.
The Influence of Multiple Role Conflicts and Work Stress on Job Satisfaction and Its Implications for Employee Performance in BPS Environment of West Java Province
Authors: Singgih Santoso Kwik , Anoesyirwan Moeins
Published: May 2023

The performance achievements of BPS employees for the period 2017 to 2021, the results show that there has been a decrease in the performance achievements of BPS employees in 2021 compared to the previous year. This performance achievement component contains several key performance indicators, including indicators aimed at increasing the capacity of human resources (HR) and institutional arrangements. In order to maintain the quality and commitment of BPS employees in West Java Province, they are required to achieve the targets given. Therefore, it must be considered factors that can affect performance such as multiple role conflict, job stress and satisfaction. This study aims to analyze the effect of multiple role conflict and work stress on job satisfaction and its implications for employee performance in the BPS environment of West Java province. This study uses multiple regression analysis methods and SPSS 26 software to measure the effect of multiple role conflict and job stress on Job Satisfaction and the Implications for Employee Performance in the BPS Environment of West Java Province. The type of research used is descriptive and verification. The research method used is a case study. Data collection techniques using questionnaires, interviews and observation. The research population is employees in the West Java Province BPS environment as many as 101 people who are used as samples. The results showed that there was a significant negative effect of Dual Role Conflict on job satisfaction and there was a negative and insignificant effect of work stress on satisfaction and there was an effect of Multiple Role Conflict, job stress and job satisfaction on employee performance either partially or simultaneously. This means that the existence of Multiple Role Conflicts and work stress will reduce job satisfaction of BPS West Java Province employees which will have an impact on employee performance results.
Determination of Liquidity Ratio: Analysis Before IPO and After IPO
Authors: Pambudi Harry
Published: May 2023

Article Literature Review of Determinants of Company Liquidity Ratios related to the influence of Pre-IPO Conditions and Post-IPO Conditions is a scientific article to find out the phenomenon of influence between variables in further research related to the preparation of a hypothesis, within the scope of Financial Management. The preparation of this Literature Review article applies library research techniques, which are searched through Google Scholar, Mendeley and other academic online media. The issues raised in this article (Literature Review) are: 1) The effect of the condition of the company before the IPO on its liquidity ratio; 2) Effect of Company Conditions After IPO on Liquidity Ratio. Besides these two independent (exogenous) variables that influence the dependent variable (endogenous) Liquidity Ratio, other factors that can also be factors are Sales Growth, Earning per Share (EPS), and Ownership Structure.
Pay System in Improving Job Satisfaction
Authors: Mardayanti Arlen , Hapzi Ali  , Ahmad Syukri  , Kasful Anwar Us  , Afif Fuadi
Published: May 2023

This article discusses and analyzes the influence of the pay system, organizational culture and leadership style on job satisfaction, as an additional insight for teachers and prospective teachers so they can understand the things that affect job satisfaction. The method of writing this Literature Review article uses library research methods sourced from online media such as Google Scholar, Mendeley and/or other academic online media. The results of this article are: 1) the payroll system has an effect on job satisfaction; 2) organizational culture influences job satisfaction; and 3) leadership style influences job satisfaction. In addition to these 3 exogenous variables that affect endogenous variables in job satisfaction, there are many other factors including the work environment, working conditions, job security.
Effect of Leadership Style, Reward and Punishment and Compensation Against Employee Motivation
Authors: Mahendra M. Raka , Faroman Syarief
Published: May 2023

Article Literature Review of the Effects of Leadership Style, Reward and Punishment and Compensation on Employee Motivation is a scientific article that aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other online academic media. The results of this article are that: 1) Leadership Style influences Employee Motivation; 2) Reward and Punishment affect Employee Motivation; and 3) Compensation has an effect on Employee Motivation. Apart from these 3 exogenous variables that affect the endogenous variable Employee Motivation there are many other factors including Competency, Performance Assessment and Work Culture.
Petty Cash Accounting Analysis on CV Min Java Farm
Authors: Zulhendra Zulhendra , Nofrialdi Reski
Published: May 2023

The purpose of this study was to determine the management and accounting treatment of petty cash on CV. Min Java Farm. This research is located at Bukit Apit, Kenagarian Sungai Talang, Guguak District, 50 City Regency, West Sumatra. This research was conducted by direct observation using interview and documentation techniques. The data analysis technique used in this study is descriptive qualitative, the results of this study show the results of the petty cash accounting analysis are going well and in accordance with the applicable PSAK, in addition to the transaction process for disbursing petty cash funds, using petty cash funds, and replenishing cash funds. Minor activities have been carried out with the use of documents and in accordance with established procedures
Analysis of Total Debt, Revenue and Net Profit on Stock Prices of Foods And Beverages Companies on the Indonesia Stock Exchange (IDX) Period 2018-2021
Authors: Saputra Farhan
Published: May 2023

This study aims to determine the factors that affect the Stock Prices of Food and Beverage Companies listed on the Indonesia Stock Exchange for 2018-2021. The independent variables studied were: Total Debt, Revenue, and Net Profit, with the dependent variable being Stock Price. This study obtained 20 food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used is Simple Random Sampling to get a sample of 10 food and beverage companies. The research method used in this research is quantitative descriptive statistics. The tests used were classical assumption test, multiple linear regression analysis, coefficient of determination F test, and T-test. The company's financial statement data for 2018-2021 was obtained on the Indonesia Stock Exchange website. The company's website related to this research then processed the data using the IBM application. SPSS 27. The results of the study using the F test together show that Total Debt, Income, and Net Profit affect Stock Prices, while the T-test shows that Total Debt has no significant effect on Stock Prices, Income has no and no significant impact on Stock Prices and Earnings Net has a substantial effect on stock prices.
The Effect of Implementing Green Accounting and Environmental Perfomance on Return on Assets (ROA) in the Non-Cyclical Consumer Sector Listed on the Indonesian Stock Exchange
Authors: Winda Widanengsih Eneng , Maria Lusiana Yulianti
Published: May 2023

This study aims to examine the effect of implementing green accounting and environmental performance on the company's Return on Assets. The population in this study are manufacturing companies in the Consumer NON Cyclical sector listed on the Indonesia Stock Exchange in 2017-2021. Samples were selected using a purposive method sampling with the specified criteria resulted in 8 companies that were worthy of observation, with a research period of 5 years (2017-2021) so that a total of 40 research samples were obtained. This research uses multiple regression analysis using SPSS program. In this study, green accounting variables are measured using the dummy method, environmental performance variables are measured using PROPER rating values ​​and variable Profitability with Return on Assets. Based on the analysis results show that the green variable accounting influences and influences Return on Assets. While Environmental Performance has no effect on Return on Assets.
The Influence of Inaportnet Skills and Employee Performance on the Smoothness of Ship Services at PT Benua Indah Gemaca Banten Branch
Authors: Selasdini Vidya , Jasief Soetopo Putrahardja  , Muhammad Kemal Passya
Published: May 2023

In general, it can be said that regular shipping is a reflection of a shipping policy that can harmonize the relationship between operators and users of sea transportation services, both in terms of service products and handling of goods. The concept that leads to choosing any product that can provide satisfaction is value, where the value itself is a consumer's estimate of the product's capacity to satisfy various goals. But unfortunately, the export-import transportation activities are currently still dominated by companies. This can be seen from the increase in shipping companies, both national and foreign, the consequence of which is the emergence of competition among shipping companies. For the smooth operation of loading and unloading of imports or exports, it is necessary for the carrier/ship owner as well as the customer/user of the goods delivery service. To realize this smoothness, in carrying out the activities of the shipping company, it can appoint agents at the port where the ships will visit to carry out activities. Procedurally, the shipping company appoints a general agent in a certain maritime capital in the country that will be visited by the ship in order to carry out loading and unloading activities. Unloading and loading activities. So that general agency companies that have been appointed as representatives can improve services to attract customers. The port agent's task is to serve the ship and submit documents for when the ship has docked and left in the port area of ​​PT. Pelindo II Banten Branch, Inaportnet is a system that combines, among others, a traffic and sea transportation information system, an online ship system, a seafarer certificate application, a port information system, and a port business entity system, PT. Benua Indah Gemaca is a ship agency that uses the Inaportnet service system. Mastering technology and communication is very important in document services with KSOP and other related agencies. The problem that arises with the implementation of the Inaportnet system is that some employees do not master Inaportnet technology, this will hamper ship document services and cause the company to pay more than it should to pay for human resources from outside who understand Inaportnet technology.
Analysis of Efforts to Maintain the Performance of the Steam Bottle Through Care Water Kettle to Use Guard Element Chemical on Water Bottle in SS. Triputra
Authors: Yando Markus , Suhartini Suhartini  , Desamen Simatupang  , Angelina Sabila Janna
Published: May 2023

This study focuses on the problems that occur on the SS ship. TRIPUTRA, when the author carried out PRALA, namely there was an error in the report on the results of the chemical analysis of boiler water, allegedly due to mistaker in the water chemistry experiment process kettle which causes the boiler water specifications, do not match those determined based on the manual book. Research purposes This is to find the proper and correct boiler water chemistry experiment procedures, better understand the relationship between chemical elements in boiler water with long-term hazards that can occur, and provide socialization and knowledge about material injection chemistry in each engine room crew. The method used is descriptive qualitative, which aims to make a description or describe systematically the background of the problems that occur in the SS. TRIPUTRA, so you can obtain an accurate and systematic picture related to the events being investigated. Data collection techniques are observation, interviews, documentation, and literature study. The results showed that an error causes high levels of hydrazine and the excess hardness in the boiler water in the process chemistry experiment and care kettle water which is human error.
Electronic Word of Mouth and Brand Image on Customer Decisions
Authors: Lusiah Lusiah , Lili Suryati
Published: May 2023

This study aims to examine the effect of Electronic Word of Mouth and Brand Image on Customer Decisions. This study uses explanatory quantitative research on 50star hotelin West Sumatra with 150 respondents processed using the SEM-PLS approach. The results of the study indicate that Electronic Word of Mouth directly influences Customer DecisionsStar Hotel in West Sumatra and Brand Image directly influence Customer DecisionsStar Hotel in Jakarta.
The Effect of Return on Assets, Return on Equity and Debt to Equity Ratio on Stock Returns in Clothing and Luxury Goods Sub Sector Companies Listed on the Indonesia Stock Exchange
Authors: Rijata Wulansari , Maria Lusiana Yulianti  , Komar Priatna Deden , Roswinna Winna
Published: May 2023

This study aims to determine the effect of return on assets, return on equity, and debt to equity ratio on stock returns in clothing and luxury goods sub-sector companies on the Indonesian stock exchange. The method used in this research is a quantitative method. The data used in this study is secondary data obtained from the financial statements of 6 companies through the Indonesian Stock Exchange website for 2017-2021. The sampling technique used purposive sampling method. The total research data obtained is 30 data.The results showed that the return on assets has a positive effect on stock returns, while the return on equity and debt to equity ratio have no effect on stock returns. Suggestions for companies to pay attention to the return on assets because it can affect stock returns. For future researchers, it is hoped that they can add or replace other independent variables related to changes in stock returns.
Konnichiwa's Advertising Model in an Effort to Reach Consumers (Case Study at Konnichiwa Japanese Restaurant, Bandung City)
Authors: Syifa Fatimah Thalita , Agus Rahayu  , Puspo Dewi Dirgantari
Published: May 2023

Konichiwa is a Micro, Small and Medium Enterprises company that has a Japanese restaurant concept inspired by an Anime (Japanese cartoon). However, Konnichiwa restaurants are still not optimal in carrying out direct promotions or promotions through social media, so many people do not know about Konnichiwa restaurant stores. This study uses a qualitative descriptive type method, with collection using interviews and documentation techniques. The data analysis used was in the form of data reduction, data presentation, and drawing conclusions. The data validation technique uses triangulation techniques. The result of the research is to find that the advertising that Konnichiwa is currently doing is using social media advertising, advertising through banners, and events, and relying on (WOM) or word of mouth.
Financial Distress Analysis Using the Ohlson Model in Indonesian State Owned Enterprises
Authors: Seno Pamungkas Krismularso
Published: May 2023

This study aims to analyze financial distress conditions using the Ohlson financial distress model in SOEs Non-Financial Sector for the 2017-2020 financial year performance period. The object of analysis is non-financial and banking SOEs registered under Ministry of SOEs. The results of the study are: 1) The aggregate probability of default for all SOEs has increased from 2017 to 2020; 2) the highest increase is the Probability of Default in 2020 compared to the Probability of Default in 2019; 3) SOEs in the Tourism Sector are the sectors that experience the most financial distress in 2020, while the Plantation and Forestry sector are the least financial distress in 2020; 4) SOEs in the same sector may show a different trend of increasing/decreasing Probability of Default.
Companies in Indonesia Towards the Implementation of Integrated Reporting
Authors: Pratiwi Devica , Ilham Ilham , Della Verati  , Santia Veronika  , Sharon Gabriella
Published: May 2023

Reports that not only disclose financial information, but also non-financial information that describes the company's overall activities present integrated information are known as integrated reporting. This research was conducted to find out whether companies in Indonesia are ready to switch to integrated reporting. The objects are the annual report and sustainability report of 16 companies from LQ45 listed on the IDX from 2017 to 2019. Data analysis techniques use content analysis based on the International  Framework guidelines which focus on content elements. The results of the disclosure of the annual report and the sustainability report of 16 companies show that in general the companies have presented and disclosed the seven elements contained in the guidelines, namely the organizational overview and external environment, governance, business models, risks and opportunities, strategy and resource allocation, performance and outlook with an average value in the range of 3,563 – 4,958 from a maximum value of 5,00.
Analysis of Factors Affecting the Performance of Employees in Frozen Product Companies in Jakarta
Authors: Yulius Yosandi , Yopi Yulius  , Abdullah Muksin
Published: May 2023

To find out the increase in employee performance, in addition to evaluating work results, the quality and quantity of work is also seen several factors that influence employees to improve their performance. These factors include work motivation, work communication and work stress. This descriptive research uses a quantitative approach with an associative research type, which measures the relationship and influence between variables of work motivation, communication and work stress on employee performance, with 97 respondents at several frozen companies in Jakarta. Data analysis, multiple correlation tests, multiple regression tests and hypothesis testing using statistical tests with the SPSS 27.0 application for windows. The results of the multiple correlation test between work motivation, work communication and work stress with employee performance are 0.885, meaning that they have a very strong and positive relationship. Meanwhile, the results of the multiple regression test obtained a regression equation Y = 7.724 + 0.330X1 + 0.311X2 + 0.196X with a determination coefficient value of 0.772, meaning that the variables of work motivation, work communication and work stress contribute to influencing employee performance by 77.2%. The results of the t test and F test show that all hypotheses are accepted, which means that all independent variables, either partially or simultaneously have a positive and significant effect on employee performance.
Determination of Sales Growth Factors and Growth of Total Assets to Price to Book Value
Authors: Budi Artha I Wayan
Published: May 2023

Research Article Determination of Sales Growth Factors and Growth of Total Assets to Price to Book Value is a scientific article of literature study within the scope of Financial Management science.  The purpose of this article is to establish a hypothesis of influence between variables that will be used in further research.  Research objects are sourced from online libraries, google scholar, mendeley and other academic online media.  Literature research methods, starting from e-books and open access e-journals and reviewing previous research related to this research.  The results of this study are: 1) Sales Growth affects Price to Book Value; 2) The growth of Total Assets affects the Price to Book Value; and 3) Sales Growth affects Total Asset Growth.
Factors Affecting the Corruption Rate: Audit Opinion, Audit Findings, and Follow-up of Audit Results
Authors: Kuntadi Cris , Suryadi Didi , Galih Anggriawan
Published: May 2023

This article discusses the factors that affect the level of corruption as the dependent variable. This study is a literature review that describes the effect of the audit opinion, audit findings, and follow-up on audit results on the level of corruption, this article is a study in applied administration to increase the literacy of the influence between variables for further research purposes. The literature review results are that audit opinion, audit findings, and follow-up on audit results affect the level of corruption.
Motivation Mediate the Effect of Education, Work Experience, Intellectual Intelligence, and Discipline on Employee Performance
Authors: Endra Bratha Wayan Gede , Ni Nyoman Sawitri  , Dewi Puspaningtyas Faeni
Published: May 2023

The purpose of this study is to analyze the effect of education, work experience, intellectual intelligence and work discipline on employee performance mediated by motivation at the Directorate of Security for Vital Objects of the National Police. The population is 170 respondents using saturated sample technique. Data analysis technique using SEM-PLS. The results of the analysis show that education has a positive and significant effect on employee performance, experience has a positive and significant effect on employee performance, intellectual intelligence has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance, education has a positive but not significant effect on motivation, work experience has a positive but not significant effect on motivation, intellectual intelligence has a positive and significant effect on motivation, work discipline has a positive but not significant effect on motivation, motivation has a positive and significant effect on employee performance, motivation is unable to mediate the effect of education on employee performance, motivation unable to mediate the effect of experience on employee performance, motivation is able to mediate the effect of intellectual intelligence on employee performance and motivation is able to mediate the effect of discipline k work on employee performance.
Influence of Work Motivation, Occupational Health and Safety on Employee Performance of PT. Cipta Abadi Jaya Trans with Job Satisfaction as Mediating Variable
Authors: Dharmawan Farley , Kurniawan Deden
Published: May 2023

Basically, this study aims to examine and analyze the importance of work motivation and occupational health and safety on employee performance by using job satisfaction variable as a mediating variable in the PT. Cipta Abadi Jaya Trans. By using a quantitative research design with an explanatory survey method, namely data collection using a questionnaire with a Likert scale model. The sample collection of organic employee respondent data is 130 respondents. Structural Equation Modeling (SEM) PLS Version 3.2.9 is used as a tool to process data. In this study using four variables, thirteen dimensions and fourty three indicators. From the results of this study it can be concluded that all variables have a significant effect on employee performance, namely: 1) Work motivation on employee performance. 2) Occupational health and safety on employee performance, 3) Job satisfaction on employee performance, 4) Work motivation on job satisfaction, 5) Occupational health and safety on employee performance, 6) Job satisfaction mediates the effect of work motivation on employee performance, 7) Job satisfaction mediates the effect of occupational health and safety on employee performance.