bluuebunny/crossref_metadata_2025 huggingface dataset:
Pemanfaatan Instagram bagi Pengembangan Pemasaran Usaha Mikro Kecil dan Menengah di Banjarbaru
Authors: Sudirwo Sudirwo , Nurriqli Arifia , Risanta Muhammad
Published: March 2021

Many micro, small and medium enterprises (MSMEs) still sell products conventionally and few have used e-commerce. So that not all products from MSMEs are widely known by the public. Al-Firdaus Borneo is a MSME player engaged in woven handicrafts made from purun plants which has been running for about two years in utilizing Instagram social media with an account @pengrajinanyamanpurunalfirdaus. The method used in this research is descriptive qualitative, in which the researcher tries to describe and analyze specifically the data obtained in the field in accordance with the focus of the problem to be studied. Information and data obtained by researchers through interviews with craftsmen as well as account owners who are the object of research and through observations made during the research activities in progress. Based on this research, it was found that the use of Instagram social media had a positive impact on the development of Al Firdaus product marketing so that Instagram followers and sales increased. In addition, the operation is easy and has many users so that it becomes a practical promotional media, which is cheap, reliable and can reach all users everywhere. However, there are still some obstacles and weaknesses encountered, namely poor internet access in the account owner area, lack of expertise of the account owner in making good and attractive designs, and product prices are not raised so they have to communicate through the contacts provided.
Determinan Kepuasan, Kepercayaan dan Loyalitas Pelanggan UKM Sasirangan Melalui Media Sosial Instagram (Studi Pada Pelanggan yang merupakan Followers/Pengikut Kasasiur_Banjar )
Authors: Adhani Rizki , Prihatiningrum RR Yulianti
Published: March 2021

This study aims to analyze the influence of User Interface Quality (X1), Information Quality (X2), Privacy Perception (X3) and Price (X4) on Satisfaction (Y1), analyze the influence of User Interface Quality (X1), Information Quality (X2), Privacy Perception (X3) and Satisfaction (Y1) on Trust (Y2) and analyze the influence of Satisfaction (Y1) and Trust (Y2) on Customer Loyalty (Y3).This research is a quantitative study using a survey approach. This research method uses a questionnaire with 150 respondents who are Instagram followers with kasasiur_banjar accounts. In this study using the Non Probability Sampling technique by purposive sampling. Measurement of variables using a Likert scale technique with a scale of weights from 1 to 5. To determine the effect of the studied variables Structural Equation Modeling (SEM) analysis tools are used.The results of the study concluded that User Interface quality has a significant positive effect on customer satisfaction. User Interface quality has a significant positive effect on customer trust. Information quality has a significant positive effect on customer satisfaction. The quality of information t has a significant positive effect on customer trust. Privacy perception has a significant positive effect on customer satisfaction. Privacy perception has a significant positive effect on customer trust. Price has a significant positive effect on customer satisfaction. Customer satisfaction has a significant positive effect on trust. Customer satisfaction has a significant positive effect on customer loyalty. Customer trust has a significant positive effect on customer loyalty.
SOCIAL ESCAPISM OF MODERN YOUTH AS AN EXTREME MANIFESTATION OF VIRTUALIZATION OF EVERYDAY
Authors: EFIMENKO Ekaterina I. , KOCHETKOVA Natalya V.
Published: March 2021

The article is devoted to the analysis of the impact of information technology on changes in the daily life of young people. The problem of escapism among young people is investigated by studying the records of the Hikikomori community in the VKontakte social network and the personal stories of subscribers in the Hikikomori telegram channel. In this work, escapism in online spaces is defined as an extreme manifestation of the virtualization of human everyday life.
VIEW TO INCLUSIVE EDUCATION IN THE LIGHT OF SOCIOLOGY: THE EUROPEAN EXPERIENCE
Authors: AKULSHINA Alla V. , USHKOVA Natalia N.
Published: March 2021

The article presents an analysis of a sociological study in the field of inclusive education at European universities that was conducted as part of an international project led by the European Association of Universities. It provides an overview of the practices used by partners of Voronezh State University for adaptation and inclusion of people from various social groups into the educational process.
Challenging issues to prepare an urban archaeological database, Tarsus Historic City Centre
Authors: BELGE Burak , AYDINOĞLU Ümit , BELGE Züleyha Sara
Published: March 2021

Archaeological potential could not be assessed with spatial references in Tarsus historic city centre like similarly many multi-layered historic city centre in Turkey. Archaeological data are mostly stored in the traditional archives of museums or regional conservation councils. Although the number of archaeological researches using the developing technological facilities and Geographical Information Systems is increasing gradually, it is not yet at a sufficient level. Therefore, research team had been established an Urban Archaeological Database (UAD) was for spatial assessments. GIS based UAD let experts to evaluate archaeological potentials in Tarsus historic city centre for developing specific strategies in similar planning issues. In other words, UAD was developed as a planning tool to evaluate archaeological resources in spatial context. Research team prefers to use Free and Open Source GIS software, QuantumGIS (QGIS), because of widening use by other groups. The paper mainly focuses on UAD and especially spatial evaluation of different archaeological findings instead of whole processes of research project.
Income disparity in southeastern Mexico: A reflection from economic indicators
Authors: Salvador-Garcia Yazmin Denisse , May-Guillermo Erika Guadalupe , De La Cruz-May Samuel
Published: March 2021

The objective of this document is to analyze the distribution of income in the states of the southeast region of Mexico during the period 2010-2016, to identify the levels of inequality in economic matters. For this, a documentary, descriptive and longitudinal investigation was carried out, analyzing six economic indicators reported by the Consejo Nacional de Evaluación de la Política de Desarrollo Social (CONEVAL) for the period studied: 1) Gini coefficient, 2) population in poverty situation, 3) vulnerable population by income, 4) population in extreme poverty, 5) population with income below the extreme poverty line by income and 6) population with income below the income poverty line. The results indicate that Chiapas, Guerrero and Oaxaca were the most vulnerable states due to low income levels, high poverty in general, and prevailing inequality in the region. In contrast, the state with the least economic vulnerability was Quintana Roo. The main contribution of the study lies in the identification of the poorest and most vulnerable states in the southeast of Mexico, as well as in the formulation of recommendations for the better distribution of income and poverty reduction in the analyzed region.
Image Quality Analysis of PNG Images on WhatsApp Messenger Sending
Authors:   Universitas Ahmad Dahlan, Anwar Fahmi
Published: March 2021

Technology is growing rapidly, especially in communication with various types of information services such as internet-based messages. One of the most popular internet-based messages in Indonesia is WhatsApp Messenger. WhatsApp is a chat application that can be used on many platforms. Message sending on WhatsApp is carried out end-to-end encryption from the sender to the message recipient. The sending of messages in PNG images is secured using end-to-end encryption and compressed according to predefined rules. This study analyzes Image Compression and Alpha channel in PNG by comparing PNG images before being sent with PNG images that have gone through the sending process on WhatsApp using the test-driven development (TDD) method. The analysis results contain comparisons based on the RMSE, SSIM, PSNR, and MD5 hash values. Delivery with a gallery image attachment type using an image transparent background changes to a white image background. While those with a background other than transparent have good image quality because it has a PSNR value of more than 35 dB, and submissions with document attachment types do not experience changes in MD5 hash value and image quality.
TECHNICAL EXPERTISE OF THE RAILWAY BRIDGE ON THE UCHKURGAN-TASHKOMUR LINE
Authors: Apsemetov M.Ch. , Zhumabaev R.A. , Kurmanbek uulu N. , Aidaraliev A.E.
Published: March 2021

This article examines the survey and testing of a railway bridge on the Uchkurgan - Tashkomur section, km 17 + 494, carried out by specialists from the Kyrgyz State University of Transport and Architecture Construction (KGUSTA) on the basis of an agreement with the Mostootryad State Enterprise NK Kyrgyz Temir Zholu.
“RESIDENTIAL -“ MAHALLA QUARTERS ”ON THE TERRITORY OF THE CITY OF OSH AND PROBLEMS OF DEVELOPMENT
Authors: Satenov A.E. , Keneshov T. S.
Published: March 2021

The article discusses the place and role of the formation of a specific type of individual residential development on the structure of the city of Osh. Research methods and the possibilities of their application in architectural and urban planning practice are considered. The problems of the state of individual residential development are discussed. The author proposes the use of modern methods of maintaining the protection of an architectural monument. Within the framework of “museumification, restoration, and renovation, it is proposed to take into account the influences of cultural and historical features of residential development in the formation of urban planning documentation and the general plan.
CULTURAL ASPECT OF TRANSLATION WHILE READING BETWEEN THE LINES OF THE KYRGYZ EPOS "MANAS"
Authors: Karagulova M.K. , Aidarova L. A.
Published: March 2021

In the article is considered the cultural relevancy of the text as a part of the text sphere. Cultural aspect of translation in the epic "Manas" includes such components as language, customs and traditions, relations between the people and animals, religious beliefs, food, time, space, greetings, and so on.
DIE FÖRDERUNG DER REZEPTIVEN FERTIGKEITEN DER TEXTARBEIT IN DER PRAXIS DEUTSCHUNTERRICHT
Authors: Sarymsakova A.J. , Nijasalieva A.T.
Published: March 2021

The article discusses the effective use of text in the practice of teaching the German language in order to develop the communicative competence of students. The text is considered as a form of speech actualization of linguistic units, and as a basis for the formation of correlated skills in the receptive skills of speech activity.
FEATURES OF THE INFLUENCE OF CLIMATIC FACTORS AT DESIGN OF PUBLIC BUILDINGS (CASE STUDY: KYRGYZSTAN)
Authors: Mukanbet kyzy E. , Sarbaeva N.
Published: March 2021

The Article discusses one of the Factors affecting the enclosing structures of Low-rise Buildings, their resistance to Heat generation. Also, the optimal thickness of a small Block (brick), wood, wall panels was calculated based on the resistance of the Enclosing Structures to Heat generation, which was subjected to Climatic analysis (Temperature, Wind, Solar radiation, Precipitation, etc. These factors affect the bearing capacity of the Structure, as well as as an example, were obtained Cities with severe Climatic Characteristics, which were characterized by the required performance at given initial values. The results of the calculations are presented in the form of Histograms and Parameters of Maximum Stresses in Concrete or Reinforcement.
STRUCTURES AND CALCULATION OF SUPPORT WALLS
Authors: Bolotbek T. , Nasyrynbekova K.U. , Saparbekov A.S. , Jolbolduev A.P.
Published: March 2021

The article discusses the resistance of retaining walls during seismic vibrations and methods for their calculation in real earthquakes. The calculation methodologies of various authors in this field are considered and their own methods are proposed that are applicable for retaining walls. The principles of reinforcing retaining walls are also considered.
APPROXIMATION OF THE METHOD OF FOCUSED DEFORMATIONS TO THE PRACTICE OF APPLICATION OF SOLID FOUNDATIONS ON AN ELASTIC BASIS
Authors: Bolotbek T. , Temirkanova J.T. , Nurlan uulu A. , Toychu kyzy J. , Askarova A.
Published: March 2021

The article discusses the application of solid foundation slabs in the base and the theoretical justification for the approximation of the method of concentrated deformations in the design of solid foundations on an elastic foundation.
ABOUT MINIMALITY OF ORTHOGONAL COMPLIMENTARY DISTRIBUTION TO GIVEN p -DIMENSIONAL DISTRIBUTION IN THE SPACE Ep+3
Authors: Papieva T.M. , Shamshieva G.A.
Published: March 2021

It is considered the orthogonal complimentary distribution 3 to given p -dimensional distribution p in the space Ep+3 . It is defined the connection between minimality of 3 and N - minimality of 2 with the vector of mild curvature of the given distributionp .
REAGENT-FREE TECHNOLOGY FOR THE PREPARATION OF POTABLE WATER FROM SURFACE SOURCES OF THE KYRGYZ REPUBLIC
Authors: Karimov T.M. , Baigazy kyzy N. , Karimova M.T. , Kulahmetov A.M. , Egemberdieva G.A.
Published: March 2021

The lack of clean water is the main reason for the spread of intestinal infections, hepatitis and diseases of the gastrointestinal tract, the occurrence of pathologies and the increased impact on the human body of carcinogenic and mutagenic factors. In some cases, the lack of access to clean water and sewage systems leads to massive diseases and the spread of epidemics. The development of research to identify the risk to public health in connection with chemical and biological pollution of surface and ground waters confirms the need for targeted action to reduce morbidity associated with the anthropogenic impact of biological and chemical pollution.
TO THE WAY OF WATER OUTLETS IMPROVEMENT FROM OPEN CIPCUITS
Authors: Mambetov E.M. , Satarkulov S.S.
Published: March 2021

The article is devoted to one of the well-known and widely used net hydraulic structures - ordinary outlets from open watercourses. It is shown that there are a number of disadvantages (poor hydraulics, low flow capacity, etc.) of outlets, despite their simplicity, while these are not associated with the design of structures, but with their layout.
PLACE OF CUSTOMS PAYMENTS IN THE COUNTRY'S BUDGET
Authors: Asanaliev T.M. , Stalbek uulu K. , Toktalieva A.K.
Published: March 2021

In a market economy, the role of customs payments is great and their functions are diverse. These functions are closely related to the country's economy. To fulfill the fiscal function, the customs authorities transfer to the budget an amount that is approximately 30-35% of the total income of our state, more precisely, it goes to the budget with over 42 billion soms per year. Also, in order to protect domestic producers, the domestic market and preserve the stability of the country, the Government of the Kyrgyz Republic issues appropriate decrees aimed at regulating the import and export of goods by increasing or decreasing the rates of import customs duties. This is the protectionist function of customs payments. Examples are the introduction of regulations on imported sugar products, the introduction of customs duties on agricultural products - corn, barley. The accession of the Kyrgyz Republic to the WTO in 1998 created favorable conditions for the rapid development of foreign trade. On this basis, the number of agreements concluded by foreign trade entrepreneurs of the Kyrgyz Republic with foreign partners is growing every year. This, of course, will strengthen the Kyrgyz Republic's ties with foreign countries and strengthen the unity of the two peoples.
SOCIO-ECONOMIC BASIS OF BEVERAGE PRODUCTION IN KYRGYZSTAN
Authors: Sadieva A.E. , Tilemishova N.T.
Published: March 2021

The article analyzes the production of beverages in the Kyrgyz Republic, including nonalcoholic and national drinks, an econometric analysis of the production of beverages in general, including alcoholic and non-alcoholic, carbonated drinks and natural juices, as well as national drinks. The features of the production of drinks, as well as its impact on the economy of Kyrgyzstan, have been established The development of small and medium business in the Kyrgyz Republic is considered. Possible directions of increasing the production of the national drink "Bozo", including new designs of the main equipment of the lines, are given.
FEATURES OF DEVELOPING A BUSINESS PLAN FOR A SMALL BUSINESS
Authors: Sasykulov В.В. , Kylychbekov A.K.
Published: March 2021

The article discusses the conditions and factors that affect the development of a business plan. The algorithm of the process of developing a business plan for a small enterprise is presented. The article considers the main prerequisites and tasks to be solved by business planning, as well as the specifics of justifying a business plan aimed at strengthening the competitiveness of the enterprise.
Pengaruh Industry Expertise, Responsiveness, dan Due Professional Care Audit Internal terhadap Kepuasan Pengguna Jasa Audit dengan Kualitas Audit sebagai Variabel Pemoderasi di PT. Pertani Indonesia
Authors: Surisman Surisman , Sadeli Dadang
Published: March 2021

A B S T R A C T

This study aims to examine and study empirically, that audit quality may moderate the influence of industry expertise, responsiveness and due professional care to audit user satisfaction in achieving corporate goals at PT. Pertani (Persero) All Indonesian and Subsidiaries. The sample used in this study is the management of upper, middle and lower on PT.Pertani (Persero) All Indonesian and its subsidiaries. Collecting data through questionnaires, with purposive sampling technique in sample selection. The number of questionnaires were answered and eligible to be processed as many as 90 pieces of 125 sent. While the methods of data analysis using the method of least squares multiple regression model, residual test analysis approach. Statistical tests using test analysis approach residual β coefficient values obtained variable user satisfaction audit services with a negative value with a significance level of less than 0.05.

A B S T R A K

Penelitian ini menguji peran kualitas audit sbegai variabel pemoderasi pada pengaruh industry expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit pada PT. Pertani Persero Indonesia. Pengujian dilakukan pada 90 responden yang datanya lengkap dan dapat dianalisis. Teknik pengujian variable pemoderasi menggunakan teknik residual model, dimana variable dikatakan sebagai moderator bila pengaruh terhadap nilai residual model utamanya negative dan signifikan. Hasil penelitian menunjukkan bahwa kualitas audit terbukti memoderasi pengaruh expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit. Hasil penelitian diharapkan memberikan kontribusi secara empiris bahwa kualitas audit merupakan hal penting yang mampu menentukan kepuasan pengguna jasa audit.

JEL Classification: M42, H83
Anggaran Pendapatan, Realisasi Belanja, dan Efektifitas Program Pendidikan Dasar Sembilan Tahun
Authors: Prihanto Hendi , Suyanto Suyanto
Published: March 2021

A B S T R A C T

PP 28 of 1990 regulates the implementation of nine-year compulsory education in Indonesia. Effective implementation of the program is important to be studied. This study aims to investigate the effect of budget revenues and expenditures of the effectiveness of the nine-year basic education program in Indonesia. The results of this study prove that the budget revenues and expenditures significant effect on the effectiveness of the program. This study shows that the budget allocation and absorption in the budget expenditures will determine the effectiveness of the program in Indonesia.

A B S T R A K

PP No. 28 Tahun 1990 mengatur tentang pelaksanaan wajib belajar Sembilan tahun di Indonesia. Efektifitas implementasi program tersebut penting untuk dikaji. Penelitian ini bertujuan untuk membuktikan pengaruh anggaran pendapatan dan realisasi belanja terhadap efektifitas program pendidikan dasar sembilan tahun di Indonesia. Hasil penelitian ini membuktikan bahwa anggaran pendapatan dan realisasi belanja berpengaruh signifikan terhadap efektifitas program. Penelitian ini menunjukkan bahwa pengalokasian anggaran dan penyerapan terhadap anggaran dalam realisasi belanja sangat menentukan efektifitas program di wilayah Indonesia.

JEL Classification: M48, A20
Debt to Equity Ratio, Pertumbuhan Laba, Pertumbuhan Assets dan Return Saham Perusahaan Property dan Real Estate di Bursa Efek Indonesia
Authors: Marundha Amor , Racbini Widarto
Published: March 2021

A B S T R A C T

Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) in the long run result in great hopes on the real estate and property sectors. This sector has the potential to continue to grow with regard to the government’s efforts to accelerate infrastructure development in Indonesia. This study aims to prove the effect of debt to equity ratio, earnings growth and the growth of assets on stock returns of real estate companies and property. Samples were analyzed for 50 years of data of real estate companies and property. Research results prove that there are significant earnings growth and asset growth on stock returns. The results shows that existence of the debt to equity ratio not significanly affected stock returns.

A B S T R A K

Rencana program Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) dalam jangka panjang berakibat pada harapan besar pada sektor real estate dan property. Sektor ini berpotensi terus tumbuh berkaitan dengan upaya pemerintah yang mempercepat pembangunan infrastruktur di Indonesia. Penelitian ini bertujuan untuk membuktikan pengaruh debt to equity ratio, pertumbuhan laba dan pertumbuhan assets terhadap return saham perusahaan real estate dan property. Sampel yang dianalisis sejumlah 50 data tahun perusahaan real estate dan property. Hasil penelitian membuktikan bahwa terdapat pengaruh pertumbuhan laba dan pertumbuhan asset terhadap return saham. Hasil penelitian tidak berhasil membuktikan adanya pengaruh debt to equity ratio terhadap return saham.

JEL Classification: G14
Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Prediksi Peringkat Obligasi pada Perusahaan Sektor Non Keuangan di Bursa Efek Indonesia
Authors: Damayanti Ameilia , Mulyadi J.M.V.
Published: March 2021

ABSTRACT

Bond is one of the important sources of funding for the company. The development of issuance of bonds in Indonesia is quite rapid. The study aims to determine the effect of profitability, likuidity, leverage, and firm size toward rating bond of non financial companies listed on the Indonesian Stock Exchange 2008-2012. Researchers used purposive sampling and samples used in this study were 13 companies of non finanfial companies. The analythical method used to analyze the relationship between variables is ordinal logistic regression. The results showed that profitability (ROA) no significant effect on rating bond, likuidity (CR) no significant effect on ratiing bond, leverage (DER) no significant on rating bond, and size significant effect on rating bond.

ABSTRAK

Obligasi merupakan salah satu sumber pendanaan penting bagi perusahaan. Perkembangan penerbitan obligasi di Indonesia cukup pesat. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan terhadap peringkat obligasi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia 2008-2012. Peneliti menggunakan purposive sampling dan sampel yang digunakan dalam penelitian ini adalah 13 perusahaan perusahaan non finansial. Teknik pengujian yang digunakan untuk menganalisis hipotesis hubungan antara variabel adalah regresi logistik ordinal. Hasil penelitian menunjukkan bahwa profitabilitas (ROA) tidak berpengaruh signifikan terhadap rating obligasi, likuiditas (CR) tidak berpengaruh signifikan terhadap ratiing obligasi, leverage (DER) tidak signifikan terhadap rating obligasi, dan ukuran berpengaruh signifikan terhadap rating obligasi.

JEL Classification: G14, G30
Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba
Authors: Junior Sibarani Thomas , Hidayat Nur , Surtikanti Surtikanti
Published: March 2021

A B S T R A C T

The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management.

A B S T R A K

Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba.

JEL Classification: G14, G30
Leverage, Beta, Growth Opportunities, Firm Size, dan Earnings Response Coefficient Perusahaan Otomotif dan Komponennya
Authors: Lisdawati Lisdawati , Mulyadi J.M.V. , Hermiyetti Hermiyetti
Published: March 2021

A B S T R A C T

This research is purposed to analyze the influence of factors affect earnings response coefficient (ERC), partially and simultaneously, which consist of leverage, systematic risk (beta), growth opportunities, and firm size. The sample in this study are 12 automotive and components listed firms..This research use secondary data which applies multiple linear regression model to analyze and test the influence of independent variables to dependent variable partially (t-test), simultaneously (f-test), and goodness of fit (R-square) on models.The results showed that simultaneously, systematic leverage, systematic risk (beta), growth opportunities, and firm size effect on earnings response coefficients. Partially, Leverage has a negative effect on earnings response coefficient, Beta negatively correlated to earnings response coefficients, Growth opportunities (Market To Book Value ratio) has a significant effect on earnings response coefficients, size companies (FirmSize) has significant effect on earnings response coefficients.

A B S T R A K

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi koefisien respon laba (ERC), secara simultan dan parsial, yang terdiri atas leverage, resiko sistematik (beta), Growth opportunities (Market To Book Value rasio), dan ukuran perusahaan (Firm Size). Sampel adalah 12 perusahaan otomotif dan komponennya.Penelitian ini menggunakan data sekunder yang mengaplikasikan model regresi multiple linear untuk menganalisa dan menguji pengaruh variabel independen terhadap variabel dependen secara parsial (t-test), simultan (f-test), dan goodness of fit (R-square) pada model penelitian. Hasil penelitian menunjukkan bahwa Leverage, Beta, Growth opportunities (Market To Book Value rasio) dan Size secara bersama-sama (simultan) berpengaruh terhadap variabel terikat (dependent variable) koefisien respon laba. Secara parsial Leverage berpengaruh negatif terhadap koefisien respon laba , secara parsial Beta berkorelasi negatif terhadap koefisien respon laba , secara parsial Growth opportunities (Market To Book Value rasio )berpengaruh signifikan terhadap koefisien respon laba, secara parsial ukuran perusahaan (FirmSize) berpengaruh signifikan terhadap koefisien respon laba.

JEL Classification: G14, G30
Dukungan Manajemen Puncak, Kemampuan Teknik, Pelatihan Karyawan dan Kinerja Sistem Informasi Akuntansi Perbankan
Authors: Priyo Susetyo Dwinanto , Sadeli Dadang , Surtikanti Surtikanti
Published: March 2021

A B S T R A C T

This research is motivated by a number of banking companies are less able to provide good service to customers, especially relating to electronic transactions. The purpose of this study was to determine the effect of top management support, technical capabilities and training of employees on the performance of accounting information systems. This study used a survey by distributing questionnaires by 73 bank’s employees as of accounting information systems. The test results show that support of top management and the ability of users of information systems affect the performance of accounting information systems but employee training has no effect on the performance of accounting information systems.

A B S T R A K

Penelitian ini dilatarbelakangi oleh banyaknya perusahaan perbankan yang kurang dapat memberikan pelayanan yang baik terhadap nasabah khususnya yang berhubungan dengan transaksi elektronik. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dukungan manajemen puncak, kemampuan teknik dan pelatihan karyawan terhadap kinerja sistem informasi akuntansi. Penelitian ini menggunakan survei dengan menyebarkan kuesioner sebanyak 73 pegawai bank di wilayah Sukabumi. Sampel yang diambil dari populasi tersebut adalah pemakai sistem informasi akuntansi. Hasil pengujian menunjukkan bahwa dukungan manajemen puncak dan kemampuan pemakai sistem informasi berpengaruh terhadap kinerja sistem informasi akuntansi tetapi pelatihan karyawan tidak berpengaruh terhadap kinerja sistem informasi akuntansi.

JEL Classification: M53, M41
Peran Pemediasi Motivasi pada Pengaruh Komitmen Organisasional dan Komitmen Profesional terhadap Kepuasan Kerja Auditor
Authors: Ika Sulistyawati Ardiani
Published: March 2021

A B S T R A C T

Job satisfaction is very important for any profession, is no exception for professional auditors. Job satisfaction auditors increasingly paid attention to improving the performance of the company or organization so that objectives can be achieved. Many factors can increase job satisfaction, one of which is commitment. The commitment itself is divided into two organizational commitment and professional commitment. How far the influence of commitment on job satisfaction at the re-test in this study with the motivation as an intervening variable. The samples totaling 160 public accountant who worked at Public Accounting Firm (KAP) in Central Java. The method of analysis used path analysis using structural equation model. The hypothesis test result showed that organizational commitment and professional commitment have a significant influence on job satisfaction and motivatioan, motivation has a significan influence on job satisfaction. But contrary to the organizational commitment and professional commitment has no significant effect on employment satisfaction through motivation.

A B S T R A K

Kepuasan kerja sangat penting untuk profesi apa pun, tidak terkecuali bagi auditor profesional. auditor kepuasan kerja semakin memperhatikan meningkatkan kinerja perusahaan atau organisasi sehingga tujuan dapat dicapai. Banyak faktor yang dapat meningkatkan kepuasan kerja, salah satunya adalah komitmen. Komitmen itu sendiri dibagi menjadi dua komitmen organisasi dan komitmen profesional. Seberapa jauh pengaruh komitmen terhadap kepuasan kerja di re-test dalam penelitian ini dengan motivasi sebagai variabel intervening. Sampel berjumlah 160 akuntan publik yang bekerja di Kantor Akuntan Publik (KAP) di Jawa Tengah. Metode analisis yang digunakan analisis jalur menggunakan model persamaan struktural. Hasil uji hipotesis menunjukkan bahwa komitmen organisasi dan komitmen profesional memiliki pengaruh yang signifikan terhadap kepuasan kerja dan motivatioan, motivasi memiliki pengaruh signifikan terhadap kepuasan kerja. Tapi bertentangan dengan komitmen organisasi dan profesional komitmen tidak berpengaruh signifikan terhadap kepuasan kerja melalui motivasi.

JEL Classification: H83, L44
Determinan Tax Avoidance Perusahaan Manufaktur di Indonesia
Authors: Sutomo Hadi , Djaddang Syahril
Published: March 2021

ABSTRACT

This study was conducted with the aim to analyze the effect of profitability, leverage, capital intensity, inventory intensity, and liquidity to tax avoidance. Samples of research are 330 data of manufacturing companies listed on Indonesia Stock Exchange 2011-2015. The results showed that profitability, capital intensity and inventory intensity are the determinants of tax avoidance while leverage and liquidity have no significant effect on tax avoidance. Nevertheless, the result of this research is still not optimal due to the limited of research object and the number of independent variables used and the ETR variable is still not accurate if used as a proxy to measure tax avoidance. Therefore for future research is suggested to expand the sample and increase the number of independent variables and use CTTOR variable as a proxy to measure tax avoidance so that the expected results of research becomes more optimal.

ABSTRAK

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, inventory intensity, dan likuiditas terhadap tax avoidance. Sampel penelitian sebanyak 330 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukan bahwa profitabilitas, capital intensity dan inventory intensity merupakan determinan tax avoidance sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Namun demikian hasil penelitian ini masih belum optimal dikarenakan terbatasnya objek penelitian dan jumlah variable independen yang digunakan serta variable ETR dinilai masih belum tepat apabila digunakan sebagai proksi untuk mengukur tax avoidance. Oleh karena itu untuk penelitian yang akan datang disarankan untuk memperluas sampel dan menambah jumlah variable independen serta menggunakan variable CTTOR sebagai proksi untuk mengukur tax avoidance sehingga diharapkan hasil penelitian menjadi lebih optimal.

JEL Classification: H26, G31
Faktor-Faktor Penentu Kredit Produktif Bank Pembangunan Daerah di Indonesia
Authors: Effendhi Erfin , Suyanto Suyanto
Published: March 2021

ABSTRACT

This study aimed to analyze and goverment capital investment, capital adequacy ratio, non-performing loan, and operational efficiency ratio, to credit productive at Bank Pembangunan Daerah for the period 2010 -2015. The sample used in this study were 68 banks. Methods of data analysis using multiple regression analysis model. The test is done by multiple linear regression analysis. The result of this research is the effect of government capital investment and efficiency ratio toward productive credit. However, the ratio of capital adequacy and nonperforming loans is not a determinant of the provision of productive credit in the sample under study. The results of this research have implications on the importance of research findings related to the effect of other untested financial ratios in this study, including the ratio of the amount of loans disbursed to the receipt of funds from third parties.

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh penyertaan modal, rasio kecukupan modal, kredit bermasalah dan rasio efisiensi bank terhadap kredit produktif pada bank pembangunan daerah. Sampel diuji sebanyak 68 bank selama 2010-2015. Pengujian dilakukan dengan analisis regresi linier berganda. Hasil penelitian adalah terdapat pengaruh penyertaan modal dan rasio efisiensi terhadap kredit produktif. Namun, rasio kecukupan modal dan kredit bermasalah bukan penentu pemberian kredit produktif pada sampel yang diteliti. Hasil penelitian berimplikasi pada penting temuan riset terkait pengaruh rasio keuangan lain yang belum diuji dalam penelitian ini, termasuk rasio jumlah kredit yang disalurkan dengan penerimaan dana dari pihak ketiga.

JEL Classification: G21, E50
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kecukupan Anggaran, dan Job Relevan Information Terhadap Kinerja Manajerial
Authors: Khoiriah Khoiriah , Wiratno Adi
Published: March 2021

ABSTRACT

The purpose of this research is to know how budget participation, organizational commitment, budget adequacy, and job relevant information affect managerial performance. The background of this research is based on data of Budget Realization Report (LRA) that researcher gets from the finance department of education department office of Depok City in 2015, indicating the optimal budget realization is not achieved, so that the researcher is interested in doing this research.The framework of this research is that in building a good managerial performance, especially in managing the budget, a manager must involve lower level managers or parties related to budgetary issues, therefore participation is required in budgeting. Similarly, other factors affecting managerial performance should be improved such as organizational commitment, budget adequacy, and job relevant information. Data collection techniques used are survey data collection techniques.Based on the result of t-test, budget participation and job relevant information has no significant effect on managerial performance. Organizational commitment and budget adequacy has positive and significant effect on managerial performance.

ABSTRAK

Tujuan dari penelitian ini adalah mengetahui bagaimana partisipasi anggaran, komitmen organisasi, kecukupan anggaran, dan job relevan information mempengaruhi kinerja manajerial. Adapun latar belakang dilakukannya penelitian ini adalah berdasarkan data Laporan Realisasi Anggaran (LRA) yang peneliti dapatkan dari bagian keuangan dinas pendidikan Kota Depok tahun 2015, menunjukkan tidak tercapainya realisasi anggaran yang optimal sehingga peneliti tertarik untuk melakukan penelitian ini. Kerangka berfikir dari penelitian ini adalah bahwa dalam membangun kinerja manajerial yang baik khususnya dalam mengelola anggaran, maka seorang manajer harus melibatkan manajer tingkat bawah atau pihak-pihak yang berhubungan dengan masalah anggaran, oleh karena itu dibutuhkan partisipasi dalam menyusun anggaran. Begitu juga faktor lain yang mempengaruhi kinerja manajerial harus ditingkatkan seperti komitmen organisai, kecukupan anggaran, dan job relevan information. Teknik pengumpulan data yang digunakan adalah tehnik pengumpulan data survey. Berdasarkan hasil uji t diperoleh nilai sig variabel partisipasi anggaran dan informasi relevam terkait pekerjaan tidak berpengaruh terhadap kinerja manajerial. Komitmen organisasi dan kecukupan anggaran berpengaruh positif terhadap kinerja manajerial.

JEL Classification: H83, H72, 122
مهارة المحادثة بين النظريّة والتطبيق (تجربة قسم اللغة العربية وآدابها بجامعة ماردين آرتوقلو)
Authors: JANKIR Aslam
Published: March 2021

يحاول هذا البحث الإسهامَ في ميدان تعليم اللغة العربيّة للناطقين بغيرها بتناوله مهارةً من مهارات تعليم اللغة العربيّة الأربع؛ وهي مهارة المحادثة التي تُعدّ من المهارات المهمّة إنْ لم نقل أهمّها لما لها من أثرٍ وتأثيرٍ في المهارات الأخرى إضافة إلى كونها ذروة أداء اللغة.والبحث يحاول تأصيل مصطلح المحادثة ودراسة مفهومها واستخلاص تعريف شاملٍ لها ودراسة صورها ومستوياتها في الجانب النظريّ، ومن ثمّ تطبيق هذا النظري في ضوء تجربة قسم اللغة العربيّة وآدابها في جامعة ماردين آرتوقلو متّبعًا المنهج الوصفي التحليلي. وقد آثرنا في هذا البحث الإيجاز أملًا في إيصال الفائدة المرجوّة إلى القارئ بأقصر وقت في زمن السرعة الذي يجافي فيه المرء المطوَّلاتِ.
measuring of usability billboard lease system Sys-BL
Authors: Kurniawan Wahyu Joni , Muzawi Rometdo
Published: March 2021

Baliho atau biasa disebut papan iklan, adalah salah satu metode periklanan yang sering digunakan, hal ini dikarenakan posisi letaknya yang berada di ruang public juga banyak dilalui pengguna jalan lalu lintas. Sistem penyewaan baliho merupakan sistem yang dibangun untuk memudahkan konsumen dalam melihat dan memilih posisi letak baliho yang diinginkan sesuai dengan ketersediaan, serta menyediakan layanan penyewaan papan iklan terhadap konsumen yang akan menggunakan. Tetapi, setiap sistem yang dibangun tentu harus memiliki pengukuran terhadap kebergunaannya dalam hal efektifitas dan efesiensi serta tingkat kepuasan pengguna saat sistem ini digunakan. Untuk mengetahui seberapa bergunanya sistem tersebut, digunakanlah pengukuran uji usability. Usability adalah ukuran pengalaman pengguna dalam menggunakan sistem yang didasarkan pada kriteria learnability, efficiency, memorability, errors dan satisfaction yang dibentuk kedalam 19 pertanyaan kuisioner dengan rentang nilai setiap pertanyaan adalah 1 hingga 5. Dimana respondennya terdiri dari 20 responden baik itu pelaku usaha bisnis maupun perorangan. Hasil dari rekapitulasi kuisioner tersebut didapatlah rata-rata penilaian disetiap kriteria secara berurut 3.54, 4.03, 4.05, 1.8, dan 3.46. Hal ini membuktikan bahwa sistem penyewaan papan iklan berbasis web gis ini memiliki tingkat kebergunaan yang baik untuk pengguna sistem.
Manajemen Risiko Sistem Informasi pada Perpustakaan Daerah Purwokerto
Authors: Aji Ranggi Praharaningtyas , Maftukhin Maruf , Bachtiar Rizky Bangkit
Published: March 2021

Dinas Arsip Dan Perpustakaan Daerah Kabupaten Banyumas sebagai penyedia pengarsipan dan perpustakaan di Banyumas dituntut untuk memberikan layanan informasi yang cepat, tepat, dan akurat. Guna memenuhi tuntutan tersebut maka Perpustakaan Daerah Purwokerto telah menerapkan sistem informasi dalam operasional sehari-harinya. Dengan penggunaan sistem informasi tersebut maka menimbulkan ancaman yang jika tidak diketahui secara tepat dapat menimbulkan kerugian bagi Perpustakaan Daerah Purwokerto. Tujuan dari penelitian ini adalah melakukan penilaian risiko pada sistem informasi yang ada di Perpustakaan Daerah Purwokerto. Untuk itu digunakan NIST SP 800-30 Rev 1 yang merupakan model penilaian risiko yang dikeluarkan oleh National Institute of Standards and Technology. Hasil dari penelitian ini berupa penilaian atas 13 ancaman yang teridentifikasi terdapat pada Perpustakaan Daerah Purwokerto. Dimana 1 diantara 13 ancaman tersebut merupakan ancaman bertingkat tinggi dan terdapat 2 ancaman yang memiliki tingakatan rendah namun berdampak sangat besar jika sampai terjadi
HUBUNGAN E-BUSINESS DAN SCM DALAM MANAJEMEN INTERNAL PT TSABITA CAKE & BAKERY
Authors: Habiba Azifa
Published: March 2021

Penelitian ini bertujuan untuk menganalisis hubungan e-business dan SCM dalam manajemen internal PT Tsabita Cake & Bakery karena perusahaan tersebut yang awalnya masih menggunakan sistem manual akhirnya menggunakan SCM dan e-business. Metode yang digunakan adalah pendekatan kuantitatif dan analisis menganalisis faktor yang mempengaruhinya. Penelitian menggunakan faktor hubungan pelanggan, faktor administratif, faktor teknologi, proses produksi, dan hubungan pemasok sebagai variabel. Hasil yang dicapai adalah alarm yang apakah dengan menggunakan SCM dan e-business memberikan pengaruh pada manajemen internal suatu perusahaan. Apakah suatu perusahaan yang sudah menggunakan SCM dan e-business mampu meningkatkan produktivitas perusahaan melalui otomatisasi informasi antara mitra dalam rantai pasokan,. Penelitian ini menggunakan alat R Studio dan menghitung perhitungan menggunakan metode analisis pearson.
IMPLEMENTASI METODE ANALITYCAL HIERARCHY PROCESS (AHP) DAN TOPSIS UNTUK PEMILIHAN KAMERA
Authors: Ikhsan Roby Muhammad
Published: March 2021

In today’s techonologically sophisticated ,camera are an unusual item number one amoung the millennial. Camera are the property of every millennial now, The camera mirrolless is itself used to take video and picture at an excellent resolution and the result will be presented by social media user. The user have option to consider according fit the requirement. The study is conducted to recommend prospective buyer in camera selection with a consideration of photographic ,sutter speed, video resolution, sensitivity and battery resistance. Web-based decision-making system using PHP and MySQL database, by using AHP method and TOPSIS. The AHP is an analytic method for solving flexible quantitative and qualitative. AHP has an advantage on the scale of the measurement given to the structure of the hierarchy, but the AHP method has a boundary in the number of comparison used that requires a TOPSIS method, then the approach of TOPSIS has a simple but regular and logical method of steps that form a system. The result of this camera study which is recommended from the approach, alternative selection has an indirect distance from the desired distance.
Implementasi IoT Pada Rancang Bangun Aplikasi Mobile Sistem Keamanan Dan Pelacak Sepeda Motor
Authors: Marcos Hendra
Published: March 2021

Keamanan merupakan suatu hal yang menjadi pertimbangan bahan penting dalam kehidupan. Setiap manusia membutuhkan jaminan atas aktifitas yang dilakukan. Seperti halnya keamanan merupakan salah satu aspek penting dalam kehidupan. Berbagai macam pertimbangan dalam bidang teknologi diarahkan untuk memberikan atau meningkatkan keamanan dalam kehidupan manusia. Sepeda motor saat ini merupakan salah satu objek yang sangat rawan dalam kasus perampokan. Namun, pemilik parkir sembarangan atau di luar halaman rumah adat, sehingga perampokan sepeda motor terjadi karena keamanan sepeda motor yang sangat minim. Tujuan dari penelitian ini adalah mengimplementasikan IoT untuk rancang bangun sistem keamanan dan pelacak lokasi sepeda motor yang diharapkan dapat menjadi sebuah alat bantu untuk menjaga keamanan dan pengawasan lokasi lokasi sepeda motor. Metode pengembangan yang digunakan dalam penelitian ini adalah metode prototipe. Hasil dari penelitian ini yaitu sebuah aplikasi berbasis mobile dan IoT untuk keamanan dan pelacak lokasi sepeda motor menggunakan nodeMCU
Implementasi Metode Linear Congruential Generator pada Game Puzzle Kesenian Tari
Authors: Safitri Diana Nawang
Published: March 2021

Kesenian tari adalah cabang kesenian nusantara yang menggunakan gerakan tubuh dan diperagakan secara berirama yang bertujuan untuk mengekspresikan perasaan atau menyampaikan pesan individu atau kelompok. Pada aplikasi puzzle ini pengguna diberi dua pilihan level yaitu 2x3 dan 3x3. Game puzzle ini bertemakan Kesenian Tari di Pulau Jawa yang ditujukan untuk anak-anak berusia 6-10 tahun. Di dalam aplikasi game ini terdapat beberapa gambar dari berbagai provinsi di pulau jawa yang telah diubah kedalam tampilan puzzle yang nantinya pengguna dapat menyusun potongan gambar tersebut. Perancangan ini menerapkan metode Linear Congruential Generator (LCG) sebagai pengacak gambar yang disajikan pada aplikasi ini. Berdasarkan hasil pengujian didapatkan bahwa aplikasi ini berjalan sesuai dengan konsep awal dan penerapan metode berhasil diterapkan.