bluuebunny/crossref_metadata_2025 huggingface dataset:
A FORMAÇÃO DO LEITOR NA EDUCAÇÃO DO CAMPO
Authors: De Oliveira Silva Bruno Henrique , Viana da Silva Ruth Aparecida
Published: February 2025

Compreender o lugar da escola na Educação do Campo é perceber que ser humano ela precisa ajudar a formar, e como pode contribuir com a formação dos novos sujeitos sociais que vêm se constituindo no campo hoje. Esta formação pode também ser enriquecida através de um diálogo intercultural. O ser humano constrói-se pelo diálogo, a partir do contato entre as pessoas através da linguagem. Neste sentido, os indígenas são, hoje, os povos mais preparados para o diálogo intercultural. Assim, este ensaio teórico tem como objetivo trazer algumas reflexões sobre a literatura infantil do autor indígena Daniel Munduruku, e sua aproximação com a Educação do Campo, promovendo uma prática pedagógica intercultural que incentive a formação da leitura no aluno camponês. Metodologicamente, ancoramos em uma abordagem qualitativa, partindo de uma análise crítica da produção literária do referido autor, com o intuito de construir referenciais que auxiliem a construção do diálogo entre a escola camponesa e a literatura ameríndia infanto-juvenil. Este diálogo, por meio da literatura indígena, estimula o aluno camponês a exercer plenamente sua cidadania, pois ele precisa apossar-se da linguagem literária, alfabetizar-se nela, tornar-se seu usuário competente. Assim, o contato com a literatura indígena pode capacitar este público a ler outras modalidades discursivas, inclusive, contribuir na prática pedagógica de Educadores do Campo.
Avaliação do impacto da seleção baseada na combinação de análise de fatores e índices de seleção em um programa de melhoramento de seleção recorrente
Authors:   , Oliveira Brenda Vieira de
Published: February 2025

Com a crescente demanda comercial, o desenvolvimento de novas cultivares pelos programas de melhoramento exige que os genótipos selecionados atendam a uma ampla gama de características, incluindo resistência a doenças, produtividade e qualidade, entre outras. O índice de seleção é uma técnica biométrica amplamente utilizada para selecionar genótipos superiores, baseando-se em várias características simultaneamente, mas enfrenta desafios em sua confiabilidade quando muitos atributos estão envolvidos, devido às correlações entre os caracteres e à estimativa dos pesos do índice. Para superar essa questão, uma técnica multivariada que visa reduzir a dimensão do conjunto de dados e garantir a ortogonalidade entre as variáveis latentes é a análise de fatores (AF). Assim, com o objetivo de avaliar a combinação das técnicas a longo prazo, foram aplicados os escores da AF em substituição às variáveis fenotípicas no índice, comparando essa abordagem ao uso exclusivo do índice. Diversos cenários foram simulados, com variações na quantidade de características em seleção e as direções e magnitudes das correlações entre elas, para avaliar o impacto na seleção. A eficiência da combinação foi avaliada em termos de ganho genético, diversidade genética e endogamia, sendo esses resultados comparados ao uso exclusivo do índice de seleção. Os resultados indicam que, a longo prazo, a combinação das técnicas apresentou ganhos genéticos semelhantes ao índice tradicional, mas com maior diversidade genética na maioria dos cenários. O primeiro capítulo deste trabalho é uma revisão bibliográfica dos métodos utilizados, enquanto o segundo capítulo descreve a execução do trabalho. Palavras-chave: Simulação; Correlação; Ganho Genético; Diversidade Genética.
Intervalos de confiança percentis por reamostragem Bootstrap para dados de Temporal Dominance of Sensations
Authors:   , Temóteo Alex da Silva
Published: February 2025

Temporal Dominance of Sensations (TDS) é um método de análise sensorial, em que se avalia a percepção dos atributos (sensações) durante um determinado período de tempo pré-fixado, em que o avaliador fica exposto ao produto. Essa avaliação consiste em atribuir 1 (um) para a sensação sentida e automaticamente 0 (zero) para as sensações não sentidas durante o tempo de avaliação. No presente estudo foram avaliadas cinco bebidas de uva com diferentes proporções de água e açúcar, chamadas de A, B, C, D e E. Com o objetivo de conhecer o atributo dominante entre “ácido”, “adstringente”, “aroma”, “doce” e “sabor”. Gerou-se bancos de dados com 46 segundos (0 – 45) para 16 avaliadores com 3 repetições para as 5 sensações pré-definidas mais uma coluna com “nenhuma sensação”. Foram geradas curvas para cada atributo por meio da proporção em que os avaliadores atribuíram o valor 1 para a sensação sentida em cada instante de tempo e plotadas em um mesmo gráfico. Com essas curvas determinou-se quais sensações e em quais instantes atingiram a proporção mínima para ser considerada uma sensação dominante. De posse dos dados coletados para a TDS, aplicou-se o teste de Qui- quadrado para aderência e avaliou-se em quais instantes de tempo, pelo menos uma sensação, foi considerada diferente das demais. Neste trabalho, optou-se por apresenta somente os resultados para os instantes de tempo de 13 segundos para a bebida A e de 10 segundos para a bebida C, com a finalidade de apresentar o método que é válido para os demais tempos e bebidas. Aplicou-se o método de reamostragem Bootstrap em cada linha para construir intervalos de confiança percentis e a distribuição empírica dos dados. De posse dos intervalos de confiança, pôde-se inferir sobre quais sensações diferem estatisticamente, ou não, das demais e quais foram consideradas dominante pela TDS. Os resultados obtidos com os intervalos de confiança via Bootstrap, estão em acordo com as curvas construídas nas análises TDS empregadas atualmente na área de ciência e tecnologia de alimentos, que são apenas descritivas, portanto, a proposta apresentada é uma alternativa de análise inferencial para estudos com TDS. Palavras-chave: análise sensorial; suco de uva; qui-quadrado; bootstrap; temporal dominance of sensations
Geography as a Decisive Factor of National and International Phenomena
Authors: Reddy Prof Y. Yagama
Published: February 2025

The diversified forms on the earth surface are essentially the raison d’etre of geography. In view of it being the most everlasting and ultimately inevitable factor, different facets of geography become a boon or bane to the interests of the state. Geographical causation in history, consequences of geography upon nation-state, role of geography in international studies, and relevance of geography to both geopolitics and globalization are, among others, the manifestations of geographical determinism. This study justifiably presents the candid illustrations bearing testimony to the impact of geography on ancient civilizations, human settlement evolution, Indian Ocean’s maritime character predisposed to monsoon rhythm, maritime history and European colonization, dynamics of population, location as strategic significance, and the US strength hinging on location. In addition to the limitations of geography on Russia and Canada, this article deals with the restrictions of geography posed by size, shape, landlocked-ness and mountainous terrain.
Role of Mass Media in Women’s Empowerment: Special Focus on Digital Media
Authors: Salam Zeba
Published: February 2025

With the advent of technology and globalisation, the usage of mass media, especially social media, has grown sporadically. This paper will discuss how mass media has led to women's economic empowerment, which has helped establish gender parity, challenge stereotypes, and help women’s voices be heard. Mass media, especially social media, has helped encourage women’s entrepreneurship. With the use of social media like YouTube, Instagram, Facebook etc, women showcase their talent for cooking, dancing, singing, and doing freelance journalism; it helps them to show their creativity; they have used social media platforms for advertisement and to sell their products, which has helped many women entrepreneur start-ups whether it is related to Beauty brands, Clothing, or Ed-tech, social media has helped them to grow into Unicorn companies. These have eventually helped them to be financially equivalent to their male counterparts; it has also helped in the thriving of small and medium businesses. The paper aims to see how social media has helped increase women's visibility in the workplace from being present in their comfort zone and whether it has actually helped in the economic upliftment of women. This paper is based on a qualitative approach for which we will critically analyse the primary and secondary data. However, challenges and drawbacks in using social media exist that cannot be avoided; in this paper, the paper will also discuss the main challenges women face in using social media and the necessity to create a safe digital space for business growth. Thus, this paper will analyse social media's positive role in women empowerment and gender equality.
Maksimalisasi Zakat untuk Pemberdayaan Ekonomi: Strategi Pendampingan dan Manajemen yang Efisien
Authors: Sakum  , Sukron Mamun  , Ali Nur Ahmad  , Kisanda Midisein  , Listiyan Achmad
Published: February 2025

This research aims to explore the potential of zakat in empowering the economic community in Indonesia, with a focus on mentoring and efficient management strategies. Zakat, as an Islamic economic instrument, has strategic potential to overcome income inequality and promote economic equality. In Indonesia, with a majority Muslim population and cultural diversity, zakat is expected to significantly strengthen economic empowerment and community welfare. This research uses a qualitative approach involving observation, interviews and literature review. Field observations were carried out to understand the implementation of zakat in daily operations, while interviews with stakeholders such as entrepreneurs, zakat institution managers, and consumers provided in-depth insight into the challenges and opportunities in zakat management. A literature review was carried out to build a theoretical foundation and understand developments and policies related to zakat. Initial findings show that although zakat institutions in Indonesia have developed, the potential of zakat as an economic tool is not yet optimal because it is often considered a voluntary contribution. Optimizing zakat can be achieved through implementing the principles of good governance, integration in fiscal policy, and the use of digital systems for administration. Collaboration with other institutions is also important to increase transparency and accountability. It is hoped that this research can provide strategic guidance for the development and implementation of zakat as a more effective tool for economic empowerment, with a positive impact on reducing poverty and improving community welfare.
Mengupas Pengaruh E-Wom pada Niat Beli Produk Somethinc di Kalangan Gen Z Surakarta: Peran Kualitas dan Nilai yang Dirasakan
Authors: Arini Larasati Moqhtar Putri  , Mangifera Liana
Published: February 2025

This research is essential to understanding the influence of electronic communication on Generation Z’s purchasing decisions for beauty products. The study aims to analyze the impact of Electronic Word of Mouth (E-WOM) on the purchase intention of Generation Z in Surakarta, individuals born between 1997 and 2012, specifically for Somethinc products. A quantitative approach was employed, with data collected through questionnaires distributed to 147 respondents. The data was analyzed using multiple linear regression with the help of SmartPLS. The findings indicate that perceived quality is positively influenced by the quantity of E-WOM, while perceived value is not significantly affected. Both perceived quality and perceived value act as mediators in the research model. Meanwhile, the quality and valence of E-WOM significantly and positively affect both variables as well as purchase intention. Perceived quality is proven to mediate the relationship between E-WOM and purchase intention, whereas perceived value does not function as a mediator. These findings suggest that improving the quality and valence of E-WOM can enhance trust and purchase intention among Generation Z. However, the study has limitations regarding the perceived value variable, which does not serve as a mediator, and the limited availability of relevant journal sources. Future research is encouraged to expand the sample scope and deepen the analysis of the perceived value variable to achieve more comprehensive results.
Analisis Pengaruh Leverage, Likuiditas, Struktur Modal, Earning Per Share dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Berlianna Devita Siwa  , Kurniawati Lintang
Published: February 2025

This study aims to analyze the influence of leverage, liquidity, capital structure, earnings per share (EPS), and profitability on company value in the food and beverages subsector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach and secondary data, the analysis was conducted using multiple regression to examine the relationship between these variables and company value measured by the Price to Book Value (PBV) ratio. The results show that leverage, liquidity, capital structure, and EPS do not have a significant impact on company value, while profitability positively influences company value. The limitations of this study include a limited sample and the fact that the variables used explain only 17% of the variation in company value. Future research is suggested to extend the research period, use a more diverse sample, and add other independent variables such as LDER, GPM, and NPM..
Analisis Faktor-faktor yang Mempengaruhi Corporate Sustainability
Authors: Anggi Adellia  , Shinta Permata Sari
Published: February 2025

Corporate Sustainability is part of the company's seriousness in making long-term transformation to maintain the sustainability of stakeholders in the present and in the future. This study aims to determine the effect of green accounting, material flow cost accounting, and green intellectual capital on corporate sustainability. This study uses a quantitative method with an associative approach. The population in this study are all companies listed on the Indonesia Stock Exchange. The sample of this study is basic material sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period which are taken using a purposive sampling technique. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the SPSS program. The results of the study show that green accounting and green intellectual capital have an effect on corporate sustainability, while material flow cost accounting does not have an effect on corporate sustainability.
Pentingnya Kesadaran Pajak dan Analisis Sistem Informasi Akuntansi Penjualan pada Toko Dumai Terpal
Authors: Edy Prabowo  , Rorisky Nababan  , Vivien Angelin  , Nurpita Reni Sianturi  , Nindy Rachmadiny
Published: February 2025

This study aims to explore the importance of tax awareness and the analysis of sales accounting information systems at Toko Dumai Terpal, a micro, small and medium enterprise in Dumai City. This study seeks to understand the factors influence the level of tax compliance among UMKM and the role of sales accounting systems in supporting transparency and efficiency. The research method employed includes direct interviews, documentation, and literature review, with primary data sourced from the business owner and secondary data from the company's financial archives. The research results show that the lack of tax awareness among UMKM taxpayers has a negative impact on tax compliance. The sales system which is currently manual based with Microsoft Excel support is deemed less than optimal in managing sales transactions and accurate reporting. The results show that the Dumai Tarpaulin Store experienced an increase in sales of 32.90% from 2021 to 2022. This increase was influenced by meeting customer needs for appropriate tarpaulin product variants, competitive prices, as well as improving economic conditions after the COVID-19 pandemic. The conclusion of this study highlights that increasing tax awareness and implementing a more structured accounting system can drive operational efficiency, improve tax compliance, and support sustainable business growth.
Kebijakan Deviden Menjadi Moderasi Profitabilitas, Leverage, Free Cash Flow Terhadap Price to Book Value Industri Makanan, Minuman dan Farmasi Tahun 2018 - 2023
Authors: Zaenal Musthofa  , Irma Setyawati
Published: February 2025

The purpose of this study is to analyze and obtain empirical evidence on the impact of profitability, leverage, and free cash flow on firm value through dividend policy in companies within the Food, Beverage, and Pharmaceutical subsector from 2018 to 2023. The research was conducted on 18 companies using purposive sampling for the period 2018-2023. The data analysis method used was panel data regression, employing Structural Equation Modeling (SEM) with Stata 17 software. The results of the study reveal the following Return on Equity (ROE) has a significant positive effect on Price to Book Value (PBV), Debt-to-Equity Ratio (DER) has a positive but not significant effect on PBV, Free Cash Flow (FCF) has a positive but not significant effect on PBV, Dividend Payout Ratio (DPR) has a significant positive effect on PBV, ROE has a significant positive indirect effect on firm value (PBV) through dividend policy, DER has a negative but not significant indirect effect on PBV through dividend policy, FCF has a positive but not significant indirect effect on PBV through dividend policy. These findings suggest that while profitability, as measured by ROE, directly and indirectly enhances firm value, leverage and free cash flow do not show significant direct or indirect effects on firm value within the observed period and subsector.
Etika Konsumsi Pakaian Thrifting dalam Perspektif Maslahah di Kalangan Generasi Z: Antara Hemat dan Konsumtif
Authors: Ahmad Fajar Jaelani  , Lilik Rahmawati
Published: February 2025

This study aims to analyze the ethics of thrifting goods consumption in the perspective of maslahah among Generation Z, focusing on the balance between thrift and consumptive goods. The thrifting trend that is rampant among young people is influenced by economic motivation and environmental awareness, but also presents a risk of consumptive behavior due to the influence of social media. This study uses a descriptive qualitative method with semi-structured interview techniques to active students aged 19-24 years who have experience shopping for thrifting goods. The results of the study show that thrifting consumption supports cost savings and environmental sustainability, but can trigger consumptive behavior if not managed wisely. From the perspective of maslahah, thrifting brings benefits (maslahah) when carried out according to the needs and principles of simplicity, but has the potential to cause mafsadah if it only follows trends or prestige. This finding emphasizes the importance of awareness when purchasing thrifiting clothes to be in accordance with the principles of maslahah to create balanced and ethical consumption behavior.
Pengaruh Internship Experience, Soft Skill dan Hard Skill Terhadap Kesiapan Kerja
Authors: Warnanti Arie Luthfiani  , M. Farid Wajdi
Published: February 2025

This study aims to evaluate the impact of Internship Experience, Soft Skills, and Hard Skills on Job Readiness (a study on students of Universitas Muhammadiyah Surakarta). A quantitative approach was employed to examine the student population at the university, involving 150 respondents selected using purposive sampling techniques. Data were collected through an online questionnaire distributed via Google Forms and analyzed using SmartPLS 3.0. The results reveal that internship experience, soft skills, and hard skills positively and significantly influence students' job readiness. The research model demonstrated a good Goodness of Fit, with path coefficients indicating a significant contribution of each independent variable to job readiness. These findings underscore the critical importance of developing soft and hard skills during university years to better prepare students for the workforce.
Implementasi Faktor-faktor yang Mempengaruhi Nilai Perusahaan
Authors: Gesti Putri Wahyudi  , Erma Setiawati
Published: February 2025

This study aims to determine empirical evidence of factors that influence firm value. The dependent variable of this research is firm value. Meanwhile, the independent variables of this research are profitability, leverage, capital structure, firm growth, and firm size. This research is quantitative research using secondary data. The sample in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The sampling technique used a purposive sampling method and there were 143 samples that met the criteria during the 5 research periods. The data analysis technique used in this research is a multiple linear regression analysis technique using SPSS 25. The results of this research show that profitability and capital structure have an effect on firm value, while leverage, firm growth, and firm size have no effect on firm value.
Analisis Prediksi Financial Distress Menggunakan Model Grover (G-Score) dengan Menerapkan Mekanisme Good Corporate Governance di Indonesia
Authors: Aisya Shalsha Anggraini  , Fauzan
Published: February 2025

Financial distress is an indication that a company’s finances are not healthy but are still some distance from bankruptcy. Companies can indentify financial problems earlier as a foundation for internal assessment and communication. One of the causes of financial distress is the state of corporate governance. The purpose of this research is to determine the effect of good corporate governance, as proxile by managerial ownership, institutional ownership, an independt board of commissioners, audit committee, and managerial agency costs, on financial distress, as calculated using the Grover (G-Score), in consumer goods industry companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique uses the purposive sampling method and 60 consumer goods industry companies mer the criteria with 180 data used as research samples. The analytical method used in this research is multiple linear regression analysis using SPSS Version 25. The result showed that Managerial Agency Costs has a significant effect on Financial Distress with the Grover approach. Meanwhile, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee do not have a signifcicant effect on Financial Distress with the Grover approach.
Leverage, Profitabilitas, Likuiditas, Dewan Komisaris, dan Komite Audit terhadap Pengungkapan Sustainable Development Goals
Authors: Arin Dwi Wulndari  , Eny Kusumawati
Published: February 2025

Sustainable Development Goals (SDGs) is a global agreement to achieve sustainable development. This study aims to analyse the effect of leverage, profitability, liquidity, board of commissioners, and audit committee on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative methods with secondary data from annual reports and corporate sustainability reports. The measurement of each variable is the sustainability report disclosure index (SRDI) to measure SDGs, the measurement of the leverage variable using the debt to equity ratio (DER), profitability using return on assets (ROA), liquidity using the current ratio, the board of commissioners is proxied by the composition of the independent board of commissioners, and the audit committee is proxied by the number of audit committee members. Data analysis using multiple linear regression. The results showed that leverage has a negative effect on SDGs disclosure, while profitability, board of commissioners, and audit committee have a positive effect. Meanwhile, liquidity has no effect on SDGs disclosure. This study provides recommendations for future research to expand sample coverage and consider other factors that may affect SDGs disclosure, such as material flow cost accounting (MFCA) and financial distress.
Studi Kelayakan Investasi Pengembangan UMKM di Sektor Kuliner
Authors: Akhmad Mubadilah  , Ika Hartika  , Sri Juminawati  , Eva Yuniarti Utami  , Dewi Mariam Widiniarsih
Published: February 2025

The purpose of this study is to analyze the feasibility study of investment in developing MSMEs in the culinary sector. The objects of this study are from the aspect of business feasibility studies, namely: 1) Marketing aspects; 2) Legal aspects; and 3) Social and economic aspects. The study of business feasibility analysis in culinary MSME businesses uses qualitative research methods which are carried out in analyzing and assessing the feasibility of developing a business. Qualitative data obtained based on the results of interviews and observations. The results of this study found that the development of culinary MSMEs has great potential, especially with the right marketing approach, a deep understanding of market potential, and a mature investment feasibility analysis. In conducting a feasibility study, it is important to consider marketing aspects, market potential, and realistic financial analysis so that culinary businesses can develop and compete sustainably. The feasibility study of investment in the development of MSMEs in the culinary sector provides a clearer picture of business prospects, the risks involved, and the potential profits that can be obtained.
Analisis Strategi Pengembangan Pasar dalam Industri Pariwisata
Authors: Donny Juliandri Prihadi  , Maryam Salampessy  , Verina Wijaya  , Erris Kusumawidjaya  , Christy Widyawati
Published: February 2025

The purpose of this study is to analyze and determine market development strategies in the tourism industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that there are strategies for developing facilities and infrastructure to support the tourism industry, namely the strategy for developing local community-based accommodation, and the strategy for developing supporting facilities with the concept of an agropolitan area, including restaurant or food stall facilities, ATM facilities, and rest areas. In addition, there are also market development strategies in the tourism industry, including market segmentation, use of technology, collaboration with stakeholders, product innovation, and sustainability.
Pengaruh Independensi, Profesionalisme, Pengalaman Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Di Kabupaten Rembang
Authors: Mahardika Tustha Prana  , Banu Witono
Published: February 2025

This study aims to determine the effect of independence, professionalism, work experience, and work motivation on the performance of employees of savings and loan cooperatives in Rembang Regency. This study used quantitative methods. The population selected in this study is all employees in the savings and loan Cooperatives located in Rembang Regency, which has the position of marketing, administration, cashier, staff, deputy leaders and leaders. Sampling using sampling techniques with certain criteria called purposive sampling. The sample in this study was 166 employees of savings and loan Cooperative of Rembang Regency. The results of this study is that there is an influence of independence, professionalism, work experience, and work motivation on employee performance.
Pengaruh Kepemimpinan Transformasional Terhadap Perilaku Kerja Inovatif di Tempat Kerja: Efek Moderasi dari Dukungan Organisasi yang Dirasakan dan Keterlibatan Kerja: Studi Penelitian pada karyawan di PT.H
Authors: Nadia Rahmawati  , Achmad Nur
Published: February 2025

This study aims to examine the effect of transformational leadership on innovative work behavior, considering the moderating effects of perceived organizational support and work engagement among employees of PT.H. The research employed a quantitative method with SEM-PLS analysis, involving 57 respondents selected through purposive sampling. Primary data were collected using a questionnaire designed to measure the research variables. The results indicate that transformational leadership has a significant positive effect on innovative work behavior, suggesting that leaders who adopt this leadership style can encourage employees to innovate and contribute creatively in the workplace. However, the analysis also revealed that perceived organizational support and work engagement do not significantly moderate this relationship. This finding implies that, while support and engagement are important, the impact of transformational leadership on innovative behavior remains strong regardless of these factors. Understanding that transformational leadership can independently enhance innovative behavior, companies are advised to focus on strengthening leadership styles to create a work culture that supports innovation. This research also opens opportunities for further studies on other factors that might influence the relationship between leadership and innovation in organizational settings.
Pengaruh Kualitas Produk, Promosi, dan Citra Merek Terhadap Keputusan Pembelian Sepeda Motor Studi pada Dealer Motor Honda PT. Tirto Agung Porong
Authors: Moh. Bachrul Rizki  , Rizky Eka Febriansah  , Alshaf Pebrianggara
Published: February 2025

The purpose of this study was to analyze the influence of product quality, brand image, and price perception on the consumer decision-making process for purchasing Honda motorcycles. The population of this study consists of all residents of Sidoarjo. The sample was determined using the Lameshow formula, resulting in a sample size of 96.04, which was rounded up to 100 respondents. This study employed a non-probability sampling technique, specifically accidental sampling. The variables studied include product quality, promotion, and brand image. The t-test results show that product quality has a positive and significant effect on motorcycle purchasing decisions, promotion has a positive and significant effect on motorcycle purchasing decisions, and brand image also has a positive and significant effect on motorcycle purchasing decisions at the Tirto Agung Porong Dealership.
Analisis Pengaruh Gaji dan Lingkungan Kerja Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening pada Coffee Shop Kocoba Medan
Authors: Audri Tarigan  , Yeni Absah  , Nismah Panjaitan
Published: February 2025

This study aims to analyze the effect of salary and work environment on employee performance, with job satisfaction as an intervening variable, at Coffee Shop Kocoba Medan. A quantitative approach was employed, with data collected through questionnaires from 35 respondents who are employees of Coffee Shop Kocoba. The data analysis technique used was Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach.
The results show that salary and work environment directly have a positive and significant effect on employee performance. Furthermore, job satisfaction was proven to be an intervening variable that strengthens the relationship between salary and work environment on employee performance. Salary factors, including timely payment and incentives, and a conducive work environment, both physically and non-physically, play a crucial role in improving employee satisfaction and productivity.
This research is expected to serve as a reference for the management of Coffee Shop Kocoba in designing more effective human resource policies, particularly regarding salary provision, work environment improvement, and job satisfaction enhancement.
Pengaruh Heuristik Bias dengan Mediasi Risk Tolerance dan Financial Literation Serta Inovasi Keuangan Terhadap Keputusan Investasi pada Gen Z
Authors: Jane Jacinda Maitri Firman  , Liliana Inggrit Wijaya
Published: February 2025

This study aims to test and analyze the effect of heuristic bias with mediation of risk tolerance and financial literacy and financial innovation on investment decisions in Gen Z. The method in this study is a quantitative method, using primary data obtained through a questionnaire involving 316 respondents as a sample. The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to analyze the data with JASP software version 0.16.4.0 and SPSS version 29 The results of the study indicate that financial literacy has a significant positive relationship with overconfidence bias, anchoring bias, representativeness bias, availability bias and investment decisions. Then overconfidence bias and risk tolerance have a significant negative relationship with investment decisions. Anchoring bias, availability bias, financial innovation have no significant relationship with investment decisions. Representativeness bias has a significant positive relationship with investment decisions. This study also found that Financial Literacy has a significant positive relationship with risk tolerance.
Pengaruh Profitabilitas, Leverage, Modal Intelektual dan Reputasi Audit terhadap Nilai Perusahaan
Authors: Befi Widya Hermawan  , Hermanto
Published: February 2025

This study aims to analyze the effect of profitability (ROA), leverage (DER), intellectual capital (VACA), and audit reputation on company value in the food and beverage sub-sector manufacturing industry consistently listed on the Indonesia Stock Exchange (IDX) during the reporting period from 2019 to 2023. Data obtained using purposive sampling techniques and processed through multiple linear regression analysis with the Stata statistical application concluded that there was no significant effect of profitability and leverage on Firm value, in contrast to intellectual capital which had a negative and significant effect. In contrast to audit reputation which has a significant positive effect on firm value.
Corporate Social Responsibility, Inovasi, Green Investment Terhadap Pertumbuhan Penjualan
Authors: Citra Nidia Sari  , Ovi Itsnaini Ulynnuha
Published: February 2025

Sales growth is one of the indicators of a company's performance, as sales serve as a primary source of corporate revenue. Higher stability in sales generated by a company positively influences its sustainability. This study aims to analyze the effect of Corporate Social Responsibility (CSR), innovation, and Green Investment on sales growth in manufacturing companies in Indonesia. The research employs a quantitative method with multiple linear regression analysis. The sample consists of 119 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The results reveal that CSR, innovation, and Green Investment significantly affect sales growth. The CSR and innovation variables exhibit a positive and significant impact, while Green Investment shows no effect and is not significant. These findings indicate that companies implementing CSR and innovation strategies can enhance sales growth.
Evaluasi Kebijakan Kota Layak Anak pada Pelayanan Ramah Anak di Puskesmas Kota Balikpapan
Authors: Sri Mulyati  , Nuraisyah  , Ani Susanti
Published: February 2025

This study aims to evaluate the Child-Friendly City (KLA) policy through Child-Friendly Services at Community Health Centers (PRAP) in Balikpapan City, focusing on six health centers: Manggar, Klandasan Ilir, Sepinggan, Margo Mulyo, Karang Joang, and Mekar Sari. The evaluation uses six criteria from William N. Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This research employs a qualitative evaluative approach, using in-depth interviews, observations, and document analysis to collect data from local government, community health center staff, and the community.The results show that Mekar Sari Health Center has the best performance, meeting all PRAP indicators, including child-friendly facilities, healthcare workers trained in the Convention on the Rights of the Child (CRC), and services for children with disabilities. However, other health centers, such as Manggar and Margo Mulyo, still face challenges in providing adequate facilities and trained healthcare workers. In terms of efficiency, all health centers optimize resources, although there are gaps in facilities for children with disabilities. Regarding equity, healthcare services have reached various groups of children, including those in schools and orphanages, but are not yet fully inclusive for children with disabilities. Public responsiveness to this policy is positive, although specific surveys on child-friendly services have not been conducted.This study concludes that although the PRAP policy has shown significant progress in supporting the KLA initiative, improvements are needed in the equitable distribution of facilities, healthcare worker training, and meeting the needs of children with disabilities. With these enhancements, the KLA policy in Balikpapan City can better support the optimal growth and development of children.
Dampak Implementasi Enterprise Resource Planning di Era 5.0 Terhadap Kualitas Informasi Akuntansi, Nilai Perusahaan, dan Manajemen Laba
Authors: Harun Alfahmi  , Fauzan
Published: February 2025

This study aims to determine the impact of Enterprise Resource Planning (ERP) implementation on the quality of accounting information, company value, and earnings management in companies listed on the Indonesia Stock Exchange (IDX) in 2024. Technique used in this study was puposive sampling of 48 company data that met the criteria as observation units, the analysis method used was non-parametric analysis of the Wilcoxon test. The results of this study are that there are significant changes in the quality of accounting information in companies listed on the Indonesia Stock Exchange (IDX) after implementing Enterprise Resource Planning (ERP), there are no significant changes in the value of companies listed on the Indonesia Stock Exchange (IDX) after implementing Enterprise Resource Planning (ERP), and there are no significant changes in earnings management in companies listed on the Indonesia Stock Exchange (IDX) after implementing Enterprise Resource Planning (ERP).
Hubungan Antara Kemandirian Belajar dan Kepercayaan Diri dengan Adversity Quotient pada Siswa di SMP Negeri 2 Kragan
Authors: Rizqiatul Fithriyyah  , Dhini Rama Dhania
Published: February 2025

This research aims to analyze the relationship between learning independence and self-confidence with the Adversity Quotient (AQ) in students at SMP Negeri 2 Kragan. The research method used is quantitative by collecting data through a measurement scale. The results of the analysis show that there is a very significant relationship between learning independence and self-confidence and the Adversity Quotient, with a correlation coefficient of 0.560 and a significance level of 0.000 (p<0.01). The contribution of learning independence and self-confidence to the Adversity Quotient was 31.4%, while 68.6% was influenced by other factors not researched. This research emphasizes the importance of developing students' learning independence and self-confidence to increase their fighting power in facing various academic challenges.
Peran Guru dalam Penanganan dan Pencegahan Perilaku Bullying di Kelas V MI Al Mujahidah Tajurhalang Bogor
Authors: Ernawati  , Chaira Saidah Yusrie  , Dhini Sesi Yarrini  , Diana  , Satmah Rahmai Noviyanti
Published: February 2025

This research was conducted to assessthe role of the teacher in handling and preventing bullying at fifth-grade Madrasah Ibtidaiyah. The descriptive qualitative method with interviews, observation, and documentation as a technique to collect the data. The subject criteria were the principal and the teachers who taught in fifth grade. The data analyzed using data reduction, presentation, and inductive data analysis.The result of this research shows that bullying occurs in MI AL MUJAHIDAH in verbal and physical bullying form. The role of teachers to prevent the bullying showed in several ways, such as a group of classical guidance, implementing coachingactivities at the beginning and the end of the semester, as well as increasing religious activities in the school environment in order to increase students faith in Allah SWTand familiarize children with good moral habits or akhlakulkarimahbehavior in deeds and words. teachers will also work together with parents to advise the students about bullying. Teacher will provide the parents about bullying danger, so they could evaluate their children.
Model Perilaku Penggunaan Quick Response Code Indonesian Standard (QRIS) Masyarakat Tangerang dengan Pendekatan Technology Acceptance Model (TAM)
Authors: Monika Palmalita Hutasoit  , Sugiyanto
Published: February 2025

COVID-19 has created a demand for contactless technology, in line with the significant technological growth in Indonesia. Contactless or cashless payment technology has become the preferred payment method as it eliminates the need for physical contact with paper money, coins, or even other people's hands. As an innovation, the Government has responded to this challenge by supporting the National Payment Gateway (GPN) regulation, and Bank Indonesia has established a national standard code known as QRIS. This study aims to determine the extent to which system users perceive the system as useful (Perceived Usefulness), easy to use (Perceived Ease of Use), and to understand how Behavioral Intention and social influence in the user's environment can affect their attitude and behavior towards system usage (Actual System Use) using the TAM approach in the Tangerang Regency area. Data collection was conducted through an online questionnaire distributed in June 2024. Data analysis in this study used the Partial Least Square (SEM PLS) method with a sample size of 165 respondents. The data processing results indicate that factors such as Perceived Usefulness and Perceived Ease of Use have a significant positive influence on Behavioral Intention and Actual System Use in the use of QRIS. Perceived Usefulness and Perceived Ease of Use affect Actual System Use through Behavioral Intention. Meanwhile, social influence does not significantly affect Actual System Use through Behavioral Intention. The managerial implications of this study suggest that Bank Indonesia should enhance the security and reliability of the QRIS system to build public trust and confidence in this digital payment system. Additionally, the registration and usage processes for QRIS should be simplified to ensure they are easily understood and used by all segments of the population, including those less familiar with technology. These measures are expected to increase public adoption and trust in QRIS as a digital payment system
Analisis Putusan Mahkamah Agung No 23 P/HUM/2024 Terhadap PKPU No 9 Tahun 2020 Tentang Syarat Minimal Usia Calon Kepala Daerah dalam Perspektif Fiqh Siyasah
Authors: Satria Bambang Gempita  , Irwansyah
Published: February 2025

The aim of this article is to clarify the minimum requirements for regional head candidates referred to in the decision of the Supreme Court of the Republic of Indonesia No. 23 P/HUM/2024 and to find out the judge's considerations in resolving cases from the Fiqh Siyasah perspective. The writing method uses a normative approach and the data collection technique uses library research. This research is descriptive and aims at problem-solution. Based on the analysis of this article, it was found that the Supreme Court Decision No. 23 P/HUM/2024 has the potential for injustice and legal uncertainty in regional elections because it is likely not fulfilled at the time of nomination. Based on the legal implications, the decision has the potential to increase disputes in regional head elections.
Hubungan Kualitas Pelayanan, Citra Merek, Kepuasan Pelanggan, Terhadap Loyalitas Pelanggan
Authors: Nely Maulina M  , Anak Agung Ketut Diatmika
Published: February 2025

A business had a primary goal of gaining a competitive advantage by creating good customer value. The characteristics that influenced customer loyalty were explored in this study because they provided benefits to the company. This study aimed to explore the relationship between service quality, brand image, customer satisfaction, and customer loyalty in the context of online purchases through the Gofood application. Using a descriptive causality design and quantitative methods, as well as purposive sampling techniques, data were collected from 145 Gofood user respondents and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The analysis results show that service quality and brand image have a significant impact on customer satisfaction, which in turn significantly affects customer loyalty. Customer satisfaction also has a significant positive impact on customer loyalty in the GoFood application.
Marketing flexibility of tourism human resources and its impact on enhancing tourist behaviour
Authors: Azeez Salam Jaaffar
Published: February 2025

The research shows the impact of human resource marketing flexibility in enhancing workers' tourism behaviour in first-class hotels in the holy governorate of Karbala. The research began with a realistic problem, according to which several questions were identified, including clarifying the nature of the correlational and influential relationship between the research variables in the field.  The research adopted the scale of (Camisom et al., 2010) (Beraha et al., 2018) in measuring marketing flexibility, which was measured in three dimensions: (flexibility of participation (part), flexibility of interaction (inte), flexibility of implementation (impl)), as for the tourist behaviour measure. The researcher adopted a scale of (Kotler et al., 2012) and (Durmaz et al., 2014), which was measured by four dimensions (Pirs, Lear, Perc, Moti). As for the central administration in collecting research data, the researcher relied on the questionnaire, and the sample was chosen from workers in first-class hotels in the Holy Governorate of Karbala, which numbered (141) workers and were distributed among (10) hotels registered in the Karbala Tourism Directorate, where (103) factors determined the sample size according to the Stephen Thompson equation. For processing and analysing the data statistically, structural equation modelling represented by (confirmatory factor analysis) was used, in addition to a set of descriptive statistical measures such as the Pearson correlation coefficient for ranks, and simple linear regression analysis using several statistical programs, including (Amos, V.24), (Spss, V.26). The results of the analysis proved the existence of a significant correlation and influence of the marketing flexibility of human resources in enhancing tourism behaviour among workers in hotel establishments, first-class hotels, the research sample, as the results indicated progress for the interaction flexibility dimension, which is dependent on the flexibility variable. Marketing, then the flexibility of the implementation dimension, and finally, the flexibility of the participation dimension have an impact in enhancing the tourist behaviour of hotel workers in the research sample. The order of the dimensions of the tourist behaviour variable came according to its importance (personality, perception, learning, and motivation).