bluuebunny/crossref_metadata_2025 huggingface dataset:
Pelatihan ‘Fun English Learning’ bagi guru-guru KB & TK ABA se-kecamatan Sedayu, Bantul
Authors: Harmanto Margaretha Dharmayanti , Iswati Luluk , Fatmaningrum Erni Suryandari
Published: November 2022

Pengajaran Bahasa Inggris untuk anak usia Kelompok Belajar (KB) dan Taman Kanak-Kanak (TK) Aisyiyah Bustanul Athfal (ABA) di Kecamatan Sedayu, Bantul masih perlu ditingkatkan karena minimnya pengetahuan, kompetensi, dan kualifikasi guru. Bahasa Inggris untuk anak harus diajarkan dengan cara yang menyenangkan sehingga anak bisa mengikuti dengan antusias, tidak cepat bosan, dan materi yang diajarkan bisa diterima dengan baik. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini diadakan dalam bentuk pelatihan ‘Fun English Learning’ bagi guru-guru KB & TK ABA Kecamatan Sedayu, Bantul,agar mereka bisa mengajar dengan lebih efektif dan menyenangkan. Pelatihan ini diadakan selama dua sesi secara virtual dengan total durasi pelatihan selama 240 menit (masing-masing sesi 2 jam). Materi yang disampaikan meliputi classroom instructions, listen and do, listen and color dan listen and make. Dari hasil evaluasi kegiatan disimpulkan bahwa pelatihan tersebut cukup efektif untuk meningkatkan pengetahuan dan kepercayaan diri guru tentang teknik-teknik pembelajaran yang menyenangkan bagi anak. Namun demikian, masih diperlukan pelatihan lebih lanjut dan kontinyu agar mampu meningkatkan kompetensi guru-guru KB & TK ABA Kecamatan Sedayu, Bantul dalam mengajar Bahasa Inggris.
PELATIHAN TES TOEFL (TEST OF ENGLISH FOREIGN LANGUAGE) UNTUK SISWA SMK/SMA, MAHASISWA, DOSEN DAN UMUM
Authors: Fitria Tira Nur , Prastiwi Iin Emy
Published: November 2022

Kegiatan ini dilaksanakan untuk memberikan pemahaman dan ilmu pengetahuan kepada masyarakat umum (siswa SMA/SMK sederajat, mahasiswa, dosen dan umum). Tujuan pengabdian kepada masyarakat ini sebagai pelatihan tes TOEFL (Test of English Foreign Language). Selain itu, memberikan pemahaman dan pengetahuan tentang Tes TOEFL (Test of English Foreign Language). Diharapkan dari hasil pelatihan ini dapat memberikan pemahaman dan pengetahuan baru tentang tes TOEFL (Test of English Foreign Language). kepada masyarakat lainnya. Kegiatan ini dilaksanakan dengan menggunakan metode ceramah, dan diskusi. Metode ceramah digunakan dalam proses penyampaian materi pelatihan/sosialiasi. Target luaran yang diharapkan dari kegiatan ini adalah: 1) Masyarakat mengetahui apa itu tes TOEFL (Test of English Foreign Language). 2) Masyarakat memahami jenis soal-soal yang diujikan dalam TOEFL (Test of English Foreign Language). 3) Masyarakat memahami tips dan trik mengerjakan soal test TOEFL (Test of English Foreign Language), dan 4) Masyarakat mampu mengerjakan soal-soal yang diujikan dalam TOEFL (Test of English Foreign Language).
PENDAMPINGAN INOVASI PRODUK OLAHAN TELUR ASIN DI DESA PENDEM KECAMATAN JUNREJO KOTA BATU
Authors: Pratika Yeyen , Praharjo Ardik
Published: November 2022

Industri pariwisata terus berkembang dalam beberapa tahun terakhir. Potensi ini mampu mendorong perekonomian suatu daerah. Sebagai salah satu kota wisata di Indonesia, Kota Batu memiliki potensi pertumbuhan wisata yang sangat baik. Potensi ini secara tidak langsung mendorong adanya potensi pada produk turunannya, yaitu industri oleh-oleh. Desa Pendem yang berada di Kota Batu ini memiliki keinginan yang kuat untuk mendukung pemerintah Kota Batu yang berfokus pada industri pariwisata. Salah satunya adalah dengan memiliki konsep sebagai “Halal Traveling Pendem Village”. Di sisi lain, desa ini memiliki kelompok usaha yang telah lama menjalankan produk olahan berupa telur asin. Berdasarkan hasil diskusi dengan mitra, produk telur asin ini masih kurang berkembang dan inovatif padahal memiliki potensi untuk dijadikan salah satu oleh-oleh khas Kota Batu. Untuk itu, program pengabdian kepada masyarakat di Desa Pendem Kecamatan Junrejo Kota Batu ini bertujuan untuk memberikan pendampingan dan pelatihan mengenai wirausaha dan produk inovatif bagi kelompok usaha yang ada di desa tersebut sehingga potensi desa dapat lebih dimaksimalkan. Hasil pengabdian ini menunjukkan adanya inovasi produk olahan telur asin bermotif sehingga dapat meningkatkan jumlah penjualan produk tersebut di kemudian hari
PEMANFAATAN MINYAK JELANTAH SEBAGAI BAHAN DASAR PEMBUATAN LILIN AROMATERAPI SEBAGAI ALTERNATIF TAMBAHAN PENGHASILAN PADA ANGGOTA AISYIYAH DESA KEBANGGAN KEC SUMBANG
Authors: Inayati Nur Isna , Dhanti Kurnia Ritma
Published: November 2022

Pengabdian masyarakat yang dilakukan ini bertujuan untuk memberi pendampingan dan penyuluhan kepada anggota aisyiyah desa kembanggan kec. Sumbang. Pelaksanaan pengabdian dilakukan dengan menggunakan metode ceramah, diskusi interaktif, dan praktek langsung untuk menambah kemampuan dan kreatifitas pada desa tersebut. Harapan dari pendampingan yang telah dilakukan ini, para peserta memiliki pengetahuan dan wawasan sebagai pengusaha kecil yang kreatif dan inovatif dalam pengolahan minyak goreng bekas atau minyak jelantah sebagai lilin aromaterapi yang bertujuan untuk meningkatkan ekonomi dan menambah kesadaran kebersihan, kesehatan lingkungan dan bahayanya penggunaan minyak goring secara berulang.
Pelatihan Pengujian Hipotesis Statistika Dasar dengan Software R
Authors: Anuraga Gangga , Indrasetianingsih Artanti , Athoillah Muhammad
Published: November 2022

Statistik adalah bidang yang sangat interdisipliner, penelitian dalam statistik kini diterapkan di hampir semua bidang ilmiah. Uji Hipotesis adalah salah satu cabang llmu Statistika Inferensial yang digunakan untuk menguji kebenaran atas suatu pernyataan secara statistik serta menarik kesimpulan akan diterima atau ditolaknya pernyataan tersebut. Dalam berbagai macam pengujian, tentunya para peneliti ingin membuktikan bahwa asumsi atau pendapat yang ia percayai tersebut benar atau tidak. Uji hipotesis dapat membantu dalam membuktikan suatu hal apakah benar-benar fakta ataukah hanya sekadar teori belaka. Atas dasar tersebut, tim dosen Program Studi Statistika, Fakultas Sains dan Teknologi (FST) melalui Program Pengabdian Kepada Masyarakat (PKM) memberikan pelatihan online (Webinar) tentang Pengujian Hipotesis Statistika Dasar dengan Software R kepada dosen, mahasiswa serta masyarakat secara umum. Keseluruh kegiatan pengabdian telah terlaksana dengan baik. Keberhasilan kegiatan ini diukur dari antusiasme peserta selama kegiatan sekaligus hasil evaluasi pre-test yang rata-rata nilainya 57,78 meningkat menjadi 77,74 dari hasil post-test setelah kegiatan.
Penyuluhan Informasi Strategi Pembelajaran Kuliah Dimasa Pandemi Covid-19 (Melalui Radio Rapendik FM 97.0)
Authors: Muqorobin Muqorobin , Efendi Tino Feri , Rozaq Rais Nendy Akbar
Published: November 2022

Pendidikan merupakan suatu aset bagi masa depan anak bangsa. Dimasa pendmi Covid-19 banyak terjadi masalah hampir diseluruh sektor kehidupan, baik dalam bidang kesehatan, ekonomi sosial dan pendidikan. Dampak Pandemi Covid 19 terhadap perekonomian dirasakan sangat besar bagi masyarakat Indonesia. Sebanyak 50.891 karyawan di Jakarta terkena Pemutusan Hubungan Kerja (PHK). Kegiatan pembelajaran yang awalnya dilakukan secara tatap muka tapi saat ini harus diselenggarakan secara online. maka konflik yang terjadi dimasyarakat cukup beragam mulai sulitnya masyarat dalam memahami materi dan tugas. model pembelajaran yang baru menuntut masyarakat baik kalangan pelajar dan mahasiswa untuk lebih mengupdate ilmu pengetahuan dan teknologi. Untuk menghadapi masalah tersebut maka dalam kesempatan yang baik ini dosen fakultas teknologi institut teknologi bisnis AAS Indonesia akan sedikit memberikan pencarahan kepada masyarat tentang stategi pembelajaran dimasa pendimi covid-19. Tujuan dari Pengabdiam masyarakat ini adalah Penyuluhan tentang strategi pembelajaran kuliah dimasa pendemi covid-19. Diharapkan dengan penyuluhan yang dilakukan melalui radio Rapendik 97.0 FM ini dapat didenger secara luas baik masyarat bawah sampai menengah atas. kegiatan ini penulis kemas dalam sebuah Kegiatan Pengabdian masyarakat sebagai wujud dalam Tri Dharma Peruguran Tinggi.
Penyuluhan Literasi Bagi Ibu-Ibu PKK Guna Mengurangi Ketergantungan Anak Pada Produk Gawai.
Authors: Tulasmi Tulasmi , Mukti Titania , Yuniawan Ryan , Cantika Vira Prajna
Published: November 2022

Literacy is a process that starts from reading interest, then reading habit, reading ability. The existence of gadget products that were originally used to help human activities turned out to have a negative impact. Nowadays, children's dependence on gadget products has become a social problem that often occurs. This can be seen in the initial survey before the literacy counseling was held in Jenengan Hamlet, Tempel, Sleman, DIY. The habit of children interacting with digital technology such as smart phones begins to lead to negative dependence. This service program is designed using lecture and discussion methods about the importance of literacy and prevention of children's dependence on gadget products. After attending the counseling, it was found that the Wilcoxon test results on the participants' pre-test and post-test scores showed an asymp.sig value of 0.000 which means that there is a significant difference between the literacy of the PKK women in Jenengan village before the training and after the training. with a positive mean value of pre-test and post-test is 19 which indicates that the training that has been implemented has succeeded in increasing the majority of the trainees.
EKONOMI HALAL : PENERAPAN MANAJEMEN BISNIS DAN AGILE LEADERSHIP PADA UMKM BANDENG PRESTO
Authors: Kusumawati Diah Ayu , Arizqi Arizqi
Published: November 2022

UMKM saat ini menjadi salah satu aspek pendorong pertumbuhan ekonomi khususnya di Indonesia. Namun yang menjadi permasalahan UMKM di Indonesia saat ini tidak hanya terkendala dalam hal digitalisasi saja. Tantangan terbaru UMKM di Indonesia adalah mulai adanya ekonomi halal. Ekonomi halal ini menjadi sebuah arus perekonomian baru yang memiliki potensi mampu mendorong pertumbuhan ekonomi global. Kelurahan Krobokan menjadi salah satu wilayah bimbingan dari Dinas Perikanan karena banyak terdapat UMKM bandeng presto dan ikan asap. Namun belum semua UMKM di Kota Semarang khusus nya pada usaha bandeng presto telah memperhatikan seberapa pentingnya ekonomi halal bagi usaha mereka. Selain itu proses dari manajemen bisnis pada UMKM bandeng presto belum berjalan dengan baik. Pada proses manajemen bisnis yang baik terdapat sosok seorang pemimpin yang memiliki kelincahan (agile leadership) dalam menghadapi perubahan-perubahan pada lingkungan bisnisnya. Maka dari itu diperlukan suatu pembinaan dan fasilitas mengenai penerapan ekonomi halal melalui manajemen bisnis dan agile leadership.

Keyword : Ekonomi Halal, Manajemen Bisnis, Agile Leadership, UMKM Bandeng Presto
PEMBERDAYAAN MASYARAKAT MELALUI GERAKAN LITERASI PANGAN DI KOMUNITAS LITERASI TOREMAOS
Authors: Destryana R Amilia , Wibisono Aryo , Hanafi Imam
Published: November 2022

Salah satu tujuan pemberdayaan adalah untuk meningkatkan kemampuan kelompok masyarakat tertentu sehingga mereka memanfaatkan kemampuan tersebut beberapa hal. Masuknya pemberdayaan masyarakat pada gerakan literasi membuat gerakan tersebut mengalami transformasi dari yang sebelumnya hanya bersifat umum menjadi gerakan yang berbasis pada isu-isu yang lebih spesifik, seperti isu pangan dan gizi, politik, gender maupun kebudayaan. PKM dengan tema “Pemberdayaan Masyarakat Melalui Gerakan Literasi Pangan Di Komunitas Literasi Toremaos” bertujuan untuk memberikan informasi dan pengetahuan serta upaya peningkatan literasi pangan dan gizi bagi anggota dan masyarakat sekitar Ruang Dapurkultur, Desa Kebunagung, Kabupaten Sumenep. PKM ini direncanakan dilakukan di Ruang Dapurkultur, di Desa Kebunagung, Kabupaten Sumenep. Pesertanya adalah anak-anak binaan dan anggota Komunitas Literasi Toremaos. Metode yang digunakan yaitu dengan pendekatan komunikatif melalui kegiatan dongeng anak via virtual platform Zoom. Melalui pelaksanaan kegiatan PKM ini, wawasan peserta terkait materi sayur dan buah mengalami peningkatan, yaitu manfaat sayur dan buah sebesar 84,375 %, kandungan nutrisi pada buah jeruk sebesar 75%, kandungan nutrisi pada sayur bayam 81,25 % dan informasi porsi sayur dan buah setiap hari 93,75%. Peserta bisa lebih memahami manfaat sayur dan buah serta pengetahuan tentang pangan bergizi untuk anak melalui literasi.
PELATIHAN PENGGUNAAN WEBSITE AL IHSAN STORE BAGI KARYAWAN
Authors: Muslihah Isnawati , Rokhmah Siti , Agtrisa Ramadhani Rafika , Rumses Rumses
Published: November 2022

Al Ihsan Store adalah salah satu Usaha Mikro dan Kecil Menengah (UMKM) yang juga turut terdampak pandemi Covid-19. Adanya penurunan omset penjualan di Al Ihsan Store membuat pemilik toko online tersebut harus membuat inovasi pengelolaan toko, salah satunya dengan membuat website online shop dengan pendampingan oleh tim pengabdian. Program pengabdian ini merupakan rangkaian pengabdian pendampingan pemanfaatan website untuk membantu pemasaran UMKM terdampak Covid-19 pada Al Ihsan Store. Pengabdian ini bertujuan untuk memberikan pelatihan terhadap karyawan Al Ihsan Store, agar dapat mengelola website yang telah dibuat dengan baik. Hasil dari pengabdian ini adalah keterampilan dari karyawan Al Ihsan Store dalam mengelola website online shop dengan prestashop menunjukkan nilai 80,9%. Hasil tersebut menunjukkan bahwa karyawan Al Ihsan Store telah menguasai dengan baik dalam pengaksesan, perawatan, dan pemasaran website online shop tersebut.
Pelatihan Digital Marketing Dalam Upaya Pengembangan Usaha Di Modern Furniture Tanjungpinang
Authors: Danny Danny , Robin Robin
Published: November 2022

Modern Furniture saat ini kurang memiliki strategi pemasaran online untuk menjangkau masyarakat di kota Tanjungpinang. Mengingat virus Covid-19, pengusaha harus beradaptasi dengan era digital. Penulis melakukan wawancara dengan pemilik usaha untuk mengetahui permasalahan yang dihadapi oleh pemilik usaha tersebut. Masalah yang dihadapi pemilik usaha adalah minimnya strategi pemasaran online di era digital. Penulis memberikan pelatihan online di zoom meeting kepada karyawan cara mengoperasikan akun Instagram dan iklan produk Modern Furniture sehingga iklan produk tersebut dapat mentargetkan kepada masyarakat yang lagi mencari produk tersebut.

Kata kunci: Instagram, Social Media Marketing, Pelatihan
OPTIMASI MESIN PENCARI BAGI SANTRI MAJELIS TA’LIM FAIZUL HAQ CISAUK
Authors: Safitri Maryanah , Anggraeni Sita , Setiyorini Tyas , Rusdi Ibnu
Published: November 2022

The Faizul Haq Ta'lim Council is a non-formal institution that can make a considerable contribution to the development and progress of the State both before and after independence, as a potential means to convey Islamic da'wah and foster society. The students who study there acquire religious knowledge from the ustadz and ustadzah who teach at the Faizul Haq Ta'lim assembly based on the qura'an and sunnah. To further enrich the treasures and reference sources of religious knowledge, students also get it through internet media, namely with the help of search engines, but there are still many students who have not been able to use it optimally so that the search takes a long time. Therefore, we hold community service activities in the form of webinars to provide information and knowledge related to optimizing the use of search engines to assist students in finding the references they need and provide tips for faster and more effective searches. After holding community service in the form of counseling on search engine optimization for the students of the Faizul Haq Cisauk Ta'lim Council, the students can now use search engines like Google properly and correctly. They feel the difference from the previous one, it takes a long time and it is difficult to find the right reference and according to what they need. Now they can search for the references they need more effectively and efficiently.
ANALYZE THE EFFECTIVENESS OF TWITTER AS AN EWOM MEDIA (STUDY ON TENSAYAA'S GROUP ORDER)
Authors: Hermawan Sekar Nathasya , Barkah Cecep Safa'atul , Chan Arianis , Tresna Pratami Wulan
Published: November 2022

Electronic word of mouth is a form of marketing with a high credibility because it comes from consumers who have experience with related products. Electronic word of mouth is also quite effective because one individual with another individual does not need to meet face to face and can be easily found on any media. The purpose of this research is to find out how effective Twitter is as an electronic word of mouth media for Tensayaa group order business and what marketing strategies are suitable to increase Tensayaa group order electronic word of mouth on Twitter. The method in this research is descriptive quantitative, with purposive sampling, where the population of this research is the Twitter followers of Tensayaa group order, and a sample of 227 respondents was found with the minimum determination of respondents is determined using the slovin formula. This research was also tested for validity, reliability, and descriptive statistics. The results of this research show that Twitter is an effective social media for conducting electronic word of mouth processes in the Tensayaa group order business by being reviewed through seven measurement dimensions.
USABILITY ANALYSIS IN PAASAAR.COM APPLICATION USING THE SYSTEM USABILITY SCALE (SUS) APPROACH
Authors: Roosdhani Mohamad Rifqy , Widagdo Jati , Amelia Erika Ayu
Published: November 2022

The development of internet use in Indonesia to do online shopping continues to show an increase. Usability and accessibility are core human concepts computer interaction (HCI). These concepts are intended to ensure effectiveness and satisfaction of the system to users. Usability is considered throughout the standard. It states that all interactive products will have a user interface, and the quality of the user interface can have significant effect on the achievement of user goals. Paasaar.com application is an e-commerce platform that can be accessed through a website which is addressed at paasaar.com. This research method is descriptive quantitative. Data collection is done by method of answering the questionnaire that has been standard used for the SUS method. Questionnaire distributed to 100 people respondents to fill directly questionnaires were selected randomly. By calculation using the SUS formula, it is obtained as shown in Table 1. Based on Table 1, the value of 83.88 is obtained. This value means that it is in the Good category. Good in this case is in terms of system usability. So that the e-commerce developed is in accordance with user expectations and is feasible to be used and accessed more widely.
SHARING KNOWLEDGE OF CREATIVITY OF SMALL AND MEDIUM BUSINESSES FACING THE CHALLENGES OF THE CONDITION OF COVID-19
Authors: Sutrisno Sutrisno
Published: November 2022

The main objective of this study is to find out and resolve the issues of Small and Medium-Sized Enterprises (SMEs) in Indonesia, particularly those located in Central Java's industrial sector, the northern sub-section. Primary and secondary data are used, and thereby a combination of data analysis techniques is used. The SMEs criteria are based on the Republic of Indonesia's Law No. 20 of 2008 on Micro, Small, and Medium-Sized Enterprises. According to the study's findings, SME owners were able to thrive by repackaging products, redesigning packaging, and establishing new marketing relations. This study developed the concepts of the creative knowledge sharing model, which is a synthesis of two theories, namely knowledge sharing and social identity.

Keywords: Knowledge Sharing, Creativity, Social Identity, SMEs.
DETECTING FRAUDULENT OF FINANCIAL STATEMENTS USING FRAUD S.C.O.R.E MODEL AND FINANCIAL DISTRESS
Authors: Andrew Andrew , Candy Candy , Robin Robin
Published: November 2022

The problem of fraud in financial statements is a global problem that has crossed borders of time and country. This research was created to prevent fraud by detecting financial statements listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this research are F-S.C.O.R.E and Financial Distress. S.C.O.R.E stands for Stimulus, Capability, Opportunity, Rationalization, and Ego, which are supporting variables in detecting fraud. The research results show that Stimulus, Capability, and Financial Distress effectively detect fraud. Fraud detection in the research concluded that companies that have strong indications of committing fraud are companies categorized in industrials in the IDX Industrial Classification.
EXPLORATION OF FOODSTAGRAMMING CONTENT PREFERENCES IN MILLINEAL AND Z GENERATIONS IN WEST SUMATRA
Authors: Syahputra Chandra , Lenggogeni Sari , Verinita Verinita , Wahyudi Harry
Published: November 2022

The goal of this study is to determine the behavior of tourists who use Instagram to discover about local destinations and cuisine in West Sumatra. Instagram, which is the most popular social media among millennials and Generation Z, offers advantages that other social media platforms lack, such as more complex visuals that shape the image and aid individuals interested in gastronomy tourism in West Sumatra Province. The method used in this study is a quantitative survey. This research used a cross-sectional study design, in which data is collected at the same time or period for both independent and dependent variables. The focus of this research is on millennials born between the 1980s and the 1990s. Respondents that use the Instagram social media platform and live outside of West Sumatra province will be sampled for the study. When the visual complexity of the destination image has a CR value of 7.291 (p0.00 ≤ 0,05) and an estimated value of 0.654, Ho is rejected and Ha is accepted, revealing that visual complexity has a positive influence on the destination image. It is well known that the influence of visual complexity on destination image has a CR value of 3.508 (p0.00 ≤ 0,05) with an estimated value of 0.418, showing that Ho is rejected and Ha is accepted, confirming that visual complexity has a positive influence on destination choice. The statistical test findings for hypothesis 3 revealed an estimated parameter value of 0.233, a standard error of 0.114, and a critical ratio value of 1.956 with a probability value of 0.05. With a significance level (alpha) of 0.05, it is possible to conclude that there is insufficient empirically strong evidence to reject Ho, hence Ha is rejected. Therefore, visual complexity increases the image of culinary attractions in West Sumatra. Visual complexity has a significant positive effect on the image of the destination as well as the tourist's destination choice in West Sumatra. Instagram can assist tourists who are considering West Sumatra as a destination for gastrotourism.

Keywords: Visual Complexity, Destination Image, Destination Choice, Content Preferences
COVID-19 PANDEMIC: ITS EFFECT ON RETAIL BUSINESS GROWTH IN INDONESIA
Authors: Aziz Abdul
Published: November 2022

This study aims to analyze the impact of the COVID-19 pandemic on retail businesses in Indonesia. The research method used is a descriptive qualitative method, using secondary data sources from research results, references and online news related to the research. The COVID-19 pandemic that hit Indonesia caused a significant decline in turnover for the retail business. There are several businesses engaged in the retail trade sector that have to be willing to close because they are no longer able to benefit from their operations. Technological developments in globalization are very influential on the economy, including the retail market. The results of this study indicate that the retail sector is the type of business most affected by the COVID-19 pandemic, including the automotive industry, steel industry, electrical equipment, textile industry, handicrafts and heavy equipment, tourism. Meanwhile, the industries that are able to survive during the COVID-19 pandemic are 1. MSMEs that are able to adapt their business with innovative products. 2. The retail industry is able to survive, this is because some of them take advantage of sales through digital marketing. 3. Other industries that are able to survive during the COVID-19 pandemic are those related to meeting basic needs, including electricity, clean water, agriculture, animal husbandry, plantations, fisheries, automotive and banking. Industries that experienced development during the COVID-19 pandemic were food, pharmaceuticals, information and communication technology.
E-PAYMENT INNOVATION IN IMPROVING BANK INDONESIA'S FINANCIAL PERFORMANCE
Authors: Rahayu Rahyuni , Mariska Wana , Garantjang Muhammad Fauzan
Published: November 2022

Business competition in the financial services industry keeps the banks constantly innovating in services and products. One of the innovations made by the banking industry is e-payment.This study aims to determine the effect of e-payment on financial performance with moderated bank size. The population in this study is banking companies listed on the Indonesian Stock Exchange (IDX) in 2014-2016 as many as 43 banks. Sample selection method used is purposive sampling, so that obtained the number of samples of 10 banks. The data obtained were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that e-payment has a significant positive effect on financial performance and bank size strengthen the relationship between e-payment to financial performance. The results indicate that innovation in adopting e-payment can improve bank financial performance. The banks need to pay attention to innovation in financial services as a competitive strategy to improve financial performance.
THE INFLUENCE OF CORPORATE GOVERNANCE ON TAX AVOIDANCE (STUDY ON BASIC INDUSTRY AND CHEMICALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)
Authors: Saprudin Saprudin , Andhitiyara Revan , Dameria Ribkha Putri
Published: November 2022

This research aims to determine the influence of corporate governance consisting of managerial ownership, board of commissioners structure, audit committee and audit quality, on tax avoidance on basic industry and chemicals companies listed on the Indonesia Stock Exchange in 2017-2019. The variables studied were managerial ownership, board structure, audit committee and audit quality. The type of research used is causative, which uses population data from 78 companies listed on the Indonesia Stock Exchange. The sampling method used in this study was purposive sampling and obtained 13 companies that passed the criteria. The results showed that managerial ownership and audit quality had a significant impact on tax avoidance, while the structure of the board of commissioners and audit committee had no significant effect on tax avoidance. The implementation of corporate governance has a significant effect in tax avoidance activities.
EFFECT OF COMPANY AGE, AUDIT QUALITY, LEVERAGE AND PROFITABILITY ON EARNINGS MANAGEMENT
Authors: Kalbuana Nawang , Suryati Adelina , Pertiwi Chandra Puspa Arum
Published: November 2022

This research aims to test the impact of Company Age, Audit Quality, Leverage and Profitability on Earnings management on Indonesian Stock Exchange-listed Retail and Wholesale Trading Companies for the years 2016-2020. The study used data obtained from financial statements. The trade sector, which is listed on the Indonesia Stock Exchange, is the focus population for this study. The sample selection technique used is purposive sampling with several criteria that have been determined, the sample data obtained by 18 companies with the period 2016-2020. SPSS version 25 was utilized for data analysis, and the traditional assumption test of heteroskedasticity multicollinierity, normality test, correlation and determination coefficient test, simultaneous test, and partial test were used. This research showed that company age had a significant positive impact on earnings management, audit quality had a significant negative impact on earnings management, leverage had no significant impact on earnings management and profitability had a positive impact on earnings management.
PENGARUH UKURAN PERUSAHAAN, REMUNERASI CEO DAN MODAL INTELEKTUAL TERHADAP STICKY COST PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR BEI TAHUN 2018-2019
Authors: Santoso Verdiana Hendrawati , Rachmawati Dyna
Published: November 2022

Sticky cost occured when costs increase by the time activity increases, but it does not decrease as fast as it increases when sales decreases. The sticky cost had a bad effect for company where the level of sticky cost is increase company will more difficult to achieve the level of profit. This study aims to analyze and examine the effect of company size, CEO remuneration and intellectual capital on sticky costs. The population of this research is the manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2018-2019. The total samples of this research are 56 companies were selected using purposive sampling method. The data analysis technique used multiple linear regression analysis. The results of the research show that company size have a significant negative effect on sticky costs, the company with a large size can manage costs properly to minimize the sticky costs, while CEO remuneration has a positive effect on sticky costs, the higher the amount of remuneration will increase the total selling, general administrative (SG&A) cost that triggers sticky cost, and intellectual capital has no effect on sticky costs, the greater or the smaller the intellectual capital investment will not triggers sticky costs.
Intellectual Capital and Firm Performance: The Role of Women Directors
Authors: Innayah Maulida Nurul , Fuad Muhammad , Pratama Bima Cinintya
Published: November 2022

This study aims to examines the effect of intellectual capital on firm performance. Then, this study also examines whether the presence of woman director can strengthen the effect of intellectual capital on firm performance that operates in banking industries in Indonesia. The data used in this study was obtained from Bloomberg and OSIRIS database and also the firm’s annual reports during 2014-2018. The results found that women directors can strengthen the positive effect between intellectual capital and firm performance. This result showed that the presence of gender diversity in directors would make businesses have special human capital because the variety of human capital within the board that makes these resources special will affect actions within the company that have an impact on performance. This study contributes in the theoretical field by adding a reference to the effect of intellectual capital on performance with women directors as a moderating variable. This study also gives new perspective in Indonesia as emerging market especially in financial industry, while most of the studies are conducted in US and Europe.
Peran Pembiayaan Terhadap Usaha Kecil Mikro dan Menengah (UMKM) Pada Era Covid-19 di Provinsi Lampung
Authors: Ridwansyah Ridwansyah , Supriyaningsih Okta , Amrina Dania Helin
Published: November 2022

Covid-19 memberikan dampak yang signifikan terhadap sektor Usaha Mikro Kecil dan Menengah terutama di sektor makanan dan minuman tak terkecuali UMKM di Kota Bandar Lampung dan Kabupaten Lampung Barat yang merupakan wilayah dengan status kasus Covid-19 tinggi dan sedang di Provinsi Lampung. Pembiayaan dibutuhkan agar keberlangsungan UMKM tetap ada, khususnya UMKM yang mengalami penurunan pendapatan saat Covid-19. Jenis penelitian ini adalah penelitian lapangan dengan menggunakan metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini adalah UMKM di Kota Bandar Lampung dan Kabupaten Lampung Barat tidak melakukan pembiayaan kepada Bank maupun lembaga keuangan lainnya, melainkan melakukan pembiayaan sendiri atau self financing. Hal ini seharusnya menjadi perhatian bagi Bank, lembaga keuangan, maupun pemerintah daerah setempat.

Covid-19 has had a significant impact on the Micro, Small and Medium Enterprises sector, especially in the food and beverage sector, including MSMEs in Bandar Lampung City and West Lampung Regency, which are areas with high and moderate Covid-19 case status in Lampung Province. Financing is needed so that the sustainability of MSMEs remains, especially MSMEs that experienced a decline in income during Covid-19. This type of research is a field research using the methods of observation, interviews, and documentation. The results of this study are SMEs in Bandar Lampung City and West Lampung Regency do not finance banks or other financial institutions, but do self-financing. This should be a concern for banks, financial institutions, and local governments.
ANALISIS KESESUAIN (HOTS) HIGHER ORDER THINKING SKILL PADA ASESMEN SASTRA DI BUKU ERLANGGA DAN BUKU SEKOLAH ELEKTRONIK (BSE) KELAS XI SMA
Authors: Fauzi Nanang Bustanul , Wijayanti Jamila , Abadi Makhrus
Published: November 2022

To meet the need for cheap textbooks, the government took the initiative to compile School Electronic Books (hereinafter abbreviated as BSE). However, their popularity is still far behind other commercial books, for example the book published by Erlangga. This fact raises questions regarding the quality of BSE. If so, there is an indication that the quality of BSE is lower than the books published by Erlangga so that it is more of an option than the free BSE. This indication can be formulated by questions (1) Is the quality of BSE lower than Erlangga? (2) how is the suitability of HOTS questions?, (3) is BSE less suitable with HOTS compared to Erlangga ?, and (4) based on the two previous studies it can be concluded that the questions using HOTS have good quality in evaluating students. Meanwhile, in fact, there are still textbooks that have not fully used HOTS (Maharani [2015] and Julianingsih [2017]). This research uses a qualitative approach. The data obtained is in the form of qualitative data sourced from teaching materials for school electronic books (BSE) in the subject of Indonesian language class X SMA revision edition 2017. The data in this study are assessments used or generated by teaching materials in electronic school books (BSE). From the assessment, the types of assessment are analyzed, the operational verbs used, and the suitability of the operational verbs used with HOTS.

Keywords: textbooks, BSE book, HOTS compatibility
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2018-2020
Authors: Fauzi Alfian Fakhri , Puspitasari Elen
Published: November 2022

This study aims to determine the effect of capital structure, firm size, liquidity, and asset growth on the financial performance of companies listed on the Jakarta Islamic Index (JII) for the 2018-2020 period. Total population in this study is 210 companies. The sampling method used purposive sampling with the criteria of companies listed on JII successively during the 2018-2020 period and publishing financial reports on the Indonesia Stock Exchange (IDX) for 2018-2020. Based on these criteria, 117 observational data were obtained. This study uses multiple linear regression analysis method to see the relationship between variables. The results of hypothesis testing indicate that Capital Structure has a significant negative effect on Financial Performance, Firm Size has a significant negative effect on Financial Performance, Liquidity has a negative but not significant effect on Financial Performance, Asset Growth has a significant positive effect on Financial Performance.

Keywords : Financial Performance, Capital Structure, Company Size, Liquidity, and Asset Growth
EFEK DARI LEVERAGE DAN UKURAN PERUSAHAAN DALAM MEMENGARUHI TINGKAT PROFITABILITAS
Authors: Ilham Rico Nur , Sinaga Sarman , Putri Debi Eka , Sinta Irada , Fuadi Fuadi
Published: November 2022

This study aims to determine the effect of Leverage and Firm Size on Profitability. This research was conducted on metal sub-sector companies and the like on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling method used in this study is non-probability sampling with purposive sampling technique, namely by using specified criteria. Data collected through secondary data. The data used were tested with multiple linear regression data analysis techniques and hypothesis testing with SPSS version 21 as a tool. The results showed that leverage has a negative and insignificant effect on profitability, while firm size has a positive and insignificant effect on profitability. Companies are expected to be careful and take advantage of the use of high debt in the long term, because it can reduce profits for the company. Assets that are used as collateral are also considered to get debt whose value is greater than the return on assets received by the company. In order not to have a high risk of company bankruptcy.

Keywords: Leverage, Firm Size, Profitability
Analisis Pengaruh Pendidikan, Sosial, dan Pengetahuan Terhadap Minat Masyarakat Menabung di Bank Syariah (Studi Kasus di Desa Jatikuwung Gondangrejo Karanganyar)
Authors: Hani'in Umi , Ernawati Fitri , Prastiwi Iin Emy , Romdhoni A Haris
Published: November 2022

This study was conducted to examine whether there is a significant influence on education, social factors and knowledge on people's interest in saving at Islamic banks in Banyubiru, Jatikuwung Village, Gondangrejo Karanganyar. This study aims to determine and analyze education, social factors and knowledge of interest in saving in Islamic banks. The research method used in this study is quantitative with primary data sources originating from the distribution of questionnaires in the Banyubiru Jatikuwung Gondangrejo Karanganyar hamlet community. The sampling technique is by using the slove in formula. Data analysis methods in the form of Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, F Test, t Test and Determination Test. The results of this study using the t test (partial test) showed that the knowledge variable had no significant effect on the interest in saving in Islamic banks while the education variable and social factors had a significant effect on the interest in saving in Islamic banks. The results of the F-test (simultaneous test) show that the variables of education, social factors, and knowledge have a significant influence on interest in saving in Islamic banks bank. Judging from the Adjusted R-square value of the education variable, social and knowledge factors affect the interest in saving in Islamic banks by 57%.

Keywords : Interest, education, social factors and knowledge
KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS, PROFITABILITAS, DAN STRUKTUR MODAL
Authors: Putri Tyara Dwi
Published: November 2022

This study aims to analyze the effect of managerial ownership, board of commissioners, and profitability on capital structure. The sample used in this study were 23 companies with a total of 92 observations. The results showed that managerial ownership and profitability had no effect on capital structure. The board of commissioners has a negative and significant effect on the capital structure. The control variable, namely the size of the company has a negative and significant effect on the capital structure. While the age of the company does not affect the capital structure.

Keywords: Managerial Ownership, Board of Commisioners, Profitability, Capital Structures
PENGARUH RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI PERIODE 2016-2020
Authors: Jefri Ulfi , Nurhasanah Sita , Kartika Rika
Published: November 2022

The manufacturing industry is an industry that excels compared to other sectors, despite the pressure from the coronavirus outbreak. conventional medicine, pharmacy with a growth percentage of 5.59 percent. This study has the aim of understanding the partial relationship of X with Y and Z moderating X against Y in the Pharmacy sub-sector manufacturing industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The research method used is descriptive quantitative, and the population used is the entire manufacturing industry focused on the pharmaceutical sub-sector with a total of 10 companies and a sample of 7 companies, the observation period is 2016-2020. The results showed that the tcount of the Return On Equity (ROE) variable on Firm Value (X versus Y) using SPSS showed tcount > ttable (5.278 > 2.035) and showed sig results of (0.000 < 0.05). And Corporate Social Responsibility (CSR) which is used for the moderating variable, the results of the MRA test are obtained showing the results of sig 0.011
SIFAT ORGANOLEPTIK PADA MIE BASAH DENGAN SUBSITUSI TEPUNG IKAN KEMBUNG (RASTRELLIGER SP.) DAN TEPUNG DAUN KELOR (MORINAGA OLEIFERA L.)
Authors: Sarmpumpwain Anna , Antariksawati Rosita
Published: November 2022

Noodles are a type of food favored by all people and are often used as a substitute for rice. The nutritional content of protein in noodle products is very low, so it is necessary to add a high protein composition such as mackerel and vitamins derived from Moringa leaf vegetables which are high in vitamin A, which aims to increase the nutritional value of wet noodles, in order to determine the nutritional content of this innovation, it is important conducted a study on the organopleptic properties of wet noodles with the substitution of mackerel fish meal (Rastrelliger sp.) and Moringa leaf flour (Moringa oleifera L.)”. This research is a quasi-experimental research conducted in a laboratory. The design used is One Shot Case Study, and analyzed with SPSS 20 to determine the average percentage of each parameter and narrated descriptively. Based on the organoleptic test conducted on the same 20 panelists for 2 days, from the three formulas of wet noodles with the substitution of mackerel fish meal and Moringa leaf flour, the results for the color of the formula that were most favored by the panelists were F2 as much as 55% stated sua. The most preferred aroma by the panelists was F2 as much as 62.5% said they liked it. The taste that the panelists most liked was F1 as much as 47.5% said they liked it, and the texture that the panelists liked the most was F2 as much as 45% said they liked it. The conclusion of this study shows that wet noodles with the substitution of mackerel flour and Moringa leaf flour can add nutritional value such as macro nutrition, namely Energy, Protein, Fat, and Carbohydrates.
MANAJEMEN PENGETAHUAN DAN TRANSFORMASI DIGITAL DI ERA INDUSTRI 4.0
Authors: Zuana Muhammad Mujtaba Mitra , Sopiah Sopiah
Published: November 2022

This article is an overview of the Systematic Literature Review (SLR) on Knowledge Management (KM), Digital Transformation (DT), and Industry 4.0, which defines the interactions, bonds, and interdependencies of these new research streams. Playing an important role in a progressive discipline, our research summarizes the state of the art past literature using a rigorous methodological approach. The researchers adopted the Scopus database in their analysis and used the Bibliometrix R package. The analysis revealed 761 peer-reviewed English articles. This study shows several research clusters: KM and DT; KM and innovation ecosystem; KM and border technology; and KM, decision making, and Industry 4.0. In addition, this article contributes to identifying growing areas of research that have uncovered previously unknown and interesting relationships between KM, DT, and the public sector. Therefore, the article emphasizes the important role of DT in the development of KM,, discusses future research perspectives as quantitative analysis and combines academics and practitioners.
STRATEGI BAURAN PEMASARAN UNTUK BISNIS JASA: BIBLIOMETRIK ANALISIS
Authors: Amiroh Iklila , Rahmi Dita , Dwitanti Errica , Supeno Bambang
Published: November 2022

In finding the proper and most effective marketing plan to implement, one of the marketing mix's components can be considered. The notion of marketing is already regarded as the foundation of strategic development in every industry in the world, regardless of whether the organization operates in the sphere of products or services. The objective of this study is to provide a comprehensive analysis of marketing mix methods employed by service sector organizations from 2017 to 2021. This research literature review employs bibliometric analysis. By presenting the results of co-authorship, co-occurrence, and citation analysis, the study supported bibliometric analysis methodologies using 42 articles extracted from 50 pieces of data acquired from Google Scholar through the Publish or Perish application and VOSviewer. The finding reveals that one of the aspects that the company can observe in reaching the optimal and best marketing plan to apply is the marketing mix components. This is significant since the marketing mix is one of the most critical factors for customers when making purchasing decisions. If a company does not pay attention to what customers seek, it is almost inevitable that it will miss numerous opportunities to acquire customers and that the items offered would be wasted.
The Effect of Customer Satisfaction and Customer Loyalty on Insurance Company Performance: Focusing on FC Moderating Effect
Authors:   Korea Accounting Information Association, Oh Sang-hui , Hwang Seong－Jun
Published: November 2022

[Purpose]The purpose of this study is to analyze whether higher customer satisfaction and loyalty have an effect on insurance company performance. And the purpose of this study is to examine the moderating effect of FC, which is not a direct relationship between customer satisfaction and customer loyalty and corporate performance, to better regulate these two relationships. [Methodology]In this study, a survey was conducted on general citizens who had insurance purchase experience. As for the research method, reliability analysis and validity analysis were performed as a research methodology, and correlation and regression analysis were performed. [Findings]The results of this study are as follows. First, it was verified that the higher the customer satisfaction and customer loyalty, which are the basic hypotheses, the higher the performance of the insurance company. Second, it was verified that the characteristics of customer orientation, communication, and service orientation had a moderating effect on the relationship between customer satisfaction and customer loyalty and insurance company performance in the analysis that divided the moderating role of FC, a major moderating variable, into three categories. [Implications]Through this study, there is an academic contribution in that it was able to empirically confirm that an FC plays an important role in regulating customers and companies. In addition, the practical implication of this study is that by recognizing the importance of the role of an FC and actively utilizing it, policyholders obtain more insurance information from the FC when purchasing insurance, and FC provide better service to customers when selling insurance is that it can create an opportunity to execute.