bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Person-Organization Fit dan Kepuasan Kerja terhadap Turnover Intention dengan Budaya Organisasi sebagai Variabel Moderasi
Authors: Pawestri Diah Ayu , Dewi Yustina Erti Pravitasmara
Published: February 2023

Organizational effectiveness is not only supported by the success of employees' work tasks, but companies need to pay attention to the behavior of their employees broadly. This is done to minimize the desire of employees to change jobs. The purpose of this study was to determine the effect of person-organization fit and job satisfaction on turnover intention with organizational culture as a moderating variable. Primary data was collected through a questionnaire in which the respondents were 96 people. This explanatory research uses validity test, reliability test, multiple linear regression analysis, path analysis, and sobel test. The empirical results obtained show that partially, both person-organization fit, job satisfaction and organizational culture have a significant effect on turnover intention. Other results show that organizational culture is proven to be a moderation in the influence of person-organization fit and job satisfaction on turnover intention.
Government Governance, Government Quality, Transportation Infrastructure, and the Economic Growth: Evidence from Indonesia
Authors: Zainal Andri , Farza Tengku Citra Nisa , Putra Pasca Dwi , Harahap Khairunnisa , Welly Yerisma
Published: February 2023

This study aims to provide a descriptive analysis of the relationship between government administration, quality of government, transportation infrastructure, and economic growth in Indonesia during the period 2001 to 2018. The results of the analysis show that road length has a positive relationship with economic growth, while the amount of loading and unloading of goods domestic and foreign shipping has a negative relationship with economic growth. Government quality (as stated by Unqualified Opinion on the financial reports of the Ministry of Communications and the Ministry of Public Works and Public Housing provided by the Supervisory Board of the Republic of Indonesia) shows good quality results over the last three years.
Analisis Penggunaan Aplikasi Poinku sebagai Daya Tarik dan Fasilitas Belanja di Indomaret Sulursari Kec. Gabus Kab. Grobogan
Authors: Rahmawati Siti Umi , Ismanto Bambang , Permatasari Carolina Lita
Published: February 2023

The study aims to determine the use of the Poinku application as an attraction and shopping facility at Indomaret Sulursari, Gabus District, Grobogan Regency, Central Java Province. Research using descriptive qualitative method. The informants consisted of 11 participants, both users and non-users of the Poinku application. Data obtained through observation, interviews and documentation, by testing the validity of the data using triangulation. The results of the study show that the Poinku application attracts consumers in making purchases, especially with facilities such as promotions and points because it attracts consumers to make repeat purchases. Promotional factors through the Poinku application have an important impact on consumers as a strategy to increase purchases
Quality of Work Life dan Burnout terhadap Kinerja Paramedis: Mediasi Kepuasan Kerja di Era Pandemi
Authors: Priyono Achmad Agus , Saraswati Ety
Published: February 2023

The Covid-19 pandemic that hit the world and claimed millions of lives has resulted in an increase in the excessive workload on paramedics. This condition places paramedics at risk of exposure to the Covid-19 virus, as well as increases the risk of burnout syndrome or mental fatigue.The research aims to analyze the quality of work life (QWL) and burnout on the performance of paramedics with job satisfaction as a mediating variable. The research was conducted on paramedics at Grati Hospital, Pasuruan Regency, using a saturated sampling technique. Data analysis used SEM-PLS with SmartPLS 3.2.9 software. The results showed that paramedics' job satisfaction and QWL had a significant positive effect, while burnout had a significant negative effect on paramedics' performance. Meanwhile QWL proved to have a significant positive effect on paramedics' job satisfaction. The results of the indirect effect prove that paramedics' job satisfaction is able to mediate the relationship between QWL and paramedics' performance.
Peran Kewirausahaan Perempuan, Kewirausahawan Ramah Lingkungan Dan Orientasi Pasar Sebagai Variabel Yang Mempengaruhi Kinerja Pemasaran UMKM
Authors: Octavia Ade , Sriayudha Yayuk , Zulfanetti
Published: February 2023

Women play an important role in the field of entrepreneurship in the small and medium industry. This study aims to analyze the role of women entrepreneurship, eco-friendly entrepreneurship, and market orientation, on the marketing performance of SMEs. This quantitative research uses a sample survey where the number of respondents is 200 people. Primary data was collected through a questionnaire with a 5-Likert scale. Data analysis using SEM-PLS. Research findings show that women's entrepreneurship has a significant effect on eco-friendly entrepreneurship, as well as market orientation. In addition, environmentally friendly entrepreneurship has been proven to have a significant effect on market orientation, and market orientation has been proven to have an effect on marketing performance. Simultaneously, the marketing performance of MSMEs is significantly influenced by women entrepreneurship, eco-friendly entrepreneurship and market orientation.
What Motivates Tourists to Share Information on Social Media
Authors: Mandasari Virginia , Majid Nurkholish
Published: February 2023

This research aims to examine the phenomenon of information sharing that occurs in groups in social media by uisng formal and informal communication that affect Transactive Memory System (TMS). This research also examines how TMS’s role on sharing information in groups as well as in self-relevant values. This research imply that formal and informal communications positively affect TMS, so it has a positive effect on self-relevant value. Therefore, transactive memory systems became a good mediator between formal and informal communication with self-relevant value. By sharing information in the group, their image will increase in front of people outside the group (self-image congruity). The group is created for the purpose to re-share the information with the other group who successfully invite potential tourists will increase self-relevant value in other groups.
THE RELATIONSHIP BETWEEN SELF-EFFICACY AND BLOOD GLUCOSE LEVELS AMONG DIABETES MELLITUS (DM) PATIENTS AT KEDURUS HEALTH CENTER, SURABAYA
Authors: Nilasari Vandi Perdana , Zahroh Chilyatiz , Ainiyah Nur , Wardani Erika Martining
Published: February 2023

Background: The decrease in Blood Glucose levels in patients with diabetes mellitus is influenced by self-efficacy.
Objective: The purpose of this study was to determine the relationship between self-efficacy and blood glucose levels in patients with diabetes mellitus (DM) at Kedurus Health care Surabaya.
Methods: The research design is correlational with cross-sectional. The population of this study to 75 people. With a sample of 63 respondents. Sampling technique with non-probability sampling technique purposive sampling type. The independent variable in this study is self-efficacy. The dependent variable is blood glucose levels in patients with diabetes mellitus type 2 at Kedurus Health Center Surabaya. The research instrument is a questionnaire. Data analysis with spearman Rho statistic test.
Result: Based on the spearman rank obtained the level of significance ρ = 0,000 < a = 0,05 which means there is a relationship between self-efficacy and blood glucose levels in patients with diabetes mellitus (DM) at Kedurus health care Surabaya.
Conclusion: Self-efficacy will give a good influence, especially on reducing blood glucose levels in patients with Diabetes Mellitus (DM). it is hoped that the support from nurses and good self-efficacy will have an impact on reducing blood glucose and preventing complications in patients with diabetes mellitus.
THE ROLE OF SOCIAL AUDIT IN THE MANAGEMENT SYSTEM OF INTERNAL AFFAIRS BODIES
Authors: ЯМАЛЕТДИНОВА Наталья Владимировна , МАЛИКОВА Наталия Валерьевна
Published: February 2023

Social audit is a relatively new phenomenon in our country. The development of a mechanism for the involvement o f civil society institutions and the expert community in the process of forming a positive reputation of law enforcement agencies and legal support fo r this interaction is one of the promising areasof cooperation between the state and society. The subject of the social audit of law enforcement activities is objective, timely and complete information on thecompliance of the regulations governing the work of the Department of Internal Affairs with the indicators of operational and service activities received from all levels of social and legal survey. Purpose: to determinethe role of social audit in the management system of the Department of Internal Affairs, to identify areas of control within the framework of a comprehensive public audit of law enforcement activities. Methods:dialectical, system, logical, formal-legal, system-functional. Results: the features of the social audit of the Department of Internal Affairs are determined, potential directions of the social audit of the Department ofInternal Affairs are identified ana the distinctive fea tures of each of them are investigated.
PUNITIVE AND FAIR FORMS OF COMPENSATION FOR HARM TO HEALTH IN THE SOURCES OF LAW AND THE CIVIL LAW DOCTRINE OF THE RUSSIAN EMPIRE IN THE LATE 19TH - EARLY 20TH CENTURY
Authors: КОЛЕСНИЧЕНКО Ольга Викторовна
Published: February 2023

Despite the fact that one of the most important tasks for the development of the institution of compensation for losses is recognized as a strict regulation of the conceptual base, in modern civil law, the issues of choosing forms and methods of compensation for harm to health remain without proper theoretical justification and consideration. Since the problems of applying civil law consequences of damage to a given intangible good are usually revealed exclusively in the context of applying the institution of compensation for moral damage, it is of particular interest to study the history of the development of general rules for the onset of tort liability for harm to health, as well as the first attempts to attract insurance compensation funds to protect the property interests of accident victims. Purpose: to study the doctrinal sources and norms of civil law of the Russian Empire of the late 19th - early 20th centuries, related to the development of traditional and alternative legal forms of compensation for harm to health, in order to identify approaches that are relevant in modern conditions. The specific tasks are to identify the problems of legal regulation of the relevant social relations, underlying theoretical approaches and individual significant opinions on the issues of the essence and legal nature of tort liability in its various modifications, as well as alternative legal remedies for harm to health. Methods: general philosophical (materialistic, dialectical), general scientific (logical, system-structural, axiological), specific scientific (formal-legal, historical-legal, systemic) research methods are used. Results: the author substantiates the existence in the sources of law and the civil law doctrine of the Russian Empire of the period under consideration of the prerequisites for an expanded interpretation of the construction of tort liability, where such liability is accompanied by the inclusion of a fair obligation to compensate for material losses of a certain activity. Legal tools to individualize the punitive function of such liability, unusual in the modern era, have been identified (restrictions preventing the transfer of material losses to persons who are not delinquents when they commit crimes, the possibility to cover the indirect consequences of an offense with reward in terms of intentional unlawful acts, etc.). The difference between punitive and fair forms of compensation for harm is presented as a system-forming problem of civil law, the solution of which remains today the methodological «key» to overcome gaps and contradictions in the legal regulation of tort obligations.
SPECIAL PROCEDURE FOR MILITARY COURTS TO TRY TERRORIST CRIMES: HISTORICAL PARALLELS
Authors: ДИКАРЕВ Илья Степанович
Published: February 2023

Contemporary criminal procedure legislation establishes some features of the procedure for criminal proceedings relating to terrorist crimes. However, the size and importance of such features are so insignificant that there is no differentiation in the form of proceedings in this group. Meanwhile, in the second half of the 19th and early 20th century, military criminal proceedings in Russia were characterized by significant specifics in criminal cases involving state crimes. The study of historical experience seems to be very useful for determining the directions for improving the current legislation, because in contemporary criminal proceedings, the consideration of criminal cases on terrorist crimes is attributed to the competence of military courts.  Purpose: to identify the peculiarities of criminal proceedings concerning state crimes related to terrorist activities used in the military courts of tsarist Russia, and on the basis of a comparative analysis with the current procedure, to outline ways to improve modern criminal procedure legislation. Methods: the dialectical method is the methodological basis of the study. In addition, general scientific methods of analysis, synthesis and a systematic approach are used, as well as special legal methods: historical-legal, legal interpretation and logical-legal. Results: the study shows that the steps taken by the modern legislator in regulating criminal proceedings on terrorist crimes largely repeat the processes that took place in the legislation of the Russian Empire during the period when the country faced an unprecedented terrorist threat. At the same time, the historical and legal analysis reveals gaps in the current regulation of procedural activities, such as the lack of influence of special legal regimes (including the legal regime of the counter-terrorism operation) on the procedural form of criminal proceedings.
DIGITAL TWIN AND DIGITAL IDENTITY: CONCEPT, CORRELATION, MEANING IN THE PROCESS OF COMMITTING CYBERCRIMES AND IN LAW IN GENERAL
Authors: ИВАНОВ Вячеслав Васильевич , ЗУЕВ Дмитрий Игоревич
Published: February 2023

The modern development of computer technologies is accompanied by an increasing immersion of a person into the virtual world, where he often spends many hours. The longer a person uses a computer and various electronic gadgets, the more traces he leaves. In fact, there is a situation in which a digital copy or digital twin of a person appears in the virtual world. This phenomenon is new to legal science and requires its own research. The purpose of the article is to analyze the concept of «digital twin» and its development, to study the approaches of foreign and Russian authors from various fields of knowledge to the definition of this term, to identify the possibilities of using this concept in the legal sphere. When writing the article, the following methods are used: comparative legal, analysis and synthesis. The following results are obtained: every computer and gadget user has his «digital copy», a kind of «digital twin», on behalf of which a person performs various, including criminal actions in the virtual space. Public relations in the cyberspace are largely not regulated by law, and when developing a framework for regulating such specific legal relations, it is necessary to begin with the definition of the subject. The authors pay special attention to the question of equating a digital identity with a real one, as well as the lack of legislative regulation of the legal status of a digital twin. The discrepancy between such categories as «digital identity» and «digital twin» is shown. A more correct definition of a digital twin is proposed for legal regulation, in particular for identifying the account with which the Internet crime was committed – a digital identity twin. The paper also proposes the basic principles for the subsequent legal regulation of public relations arising and developing in the cyberspace and lays the foundation for further research on the topic of legal regulation of the digital twin.
TACTICAL IMPORTANCE OF INVESTIGATIVE CUNNING IN THE INVESTIGATION OF CRIMES
Authors: ПОДОЛЬНЫЙ Николай Александрович
Published: February 2023

As a type of tactical techniques, investigative cunning is a means of establishing the circumstances of the crime committed. However, this type of tactical techniques is quite ambiguously accepted by both theory and practice of investigation. The purpose of the study, which is the basis of the proposed article, is to justify the tactical importance of investigative cunning, which allows using it to optimize the ongoing investigation. At the same time, a whole arsenal of scientific methods is used: analysis and synthesis, system-activity, situational modeling. They make it possible to study comprehensively the problems that arise in the investigation and can be removed using investigative cunning. The result of the study is the conclusion that investigative cunning is a tool that can increase the effectiveness of the investigation. At the same time, investigative cunning is the key to the investigator’s tactical victory against those who do not want to find out the truth in the case and make a fair procedural decision.
MODERN METHODS OF SCIENTIFIC COGNITION AND UNDERSTANDING THE ESSENTIAL BASIS OF STATE LEGAL PHENOMENA: on the monograph by A.V. Petrov and A.V. Zyryanova «Methodology of State and Law: Worldwide Research Experience» (Moscow: Prospect, 2022. - 440 p.)
Authors: ГАЛИЕВ Фарит Хатипович
Published: February 2023

Review of the monograph by A.V. Petrov and A.V. Zyryanov "Methodology of State and law: World research experience" (Moscow: Prospect, 2022. – 440 p.)
ON STATE CONTROL (SUPERVISION) OVER COMPLIANCE WITH LABOR LEGISLATION
Authors: АРСЕНТЬЕВА Надежда Анатольевна , ТРЕТЬЯКОВА Татьяна Олеговна
Published: February 2023

The tasks performed by the state control (supervision) in the field of labor law relations focus on the protection of labor rights and freedoms of citizens. In modern states, including the Russian Federation, the regulation of state control (supervision) is carried out through a coherent and developed system of state bodies with a sufficiently wide scope of powers. In recent years, Russia has faced a number of threats: both the pandemic and the sanctions policy of Western states, which has directly affected the development of legislation in this area. Purpose: to analyze the development of legislation on state control (supervision) over compliance with labor legislation and other regulatory legal acts containing labor law norms, including in the conditions of external threats. Methods: empirical, theoretical, specific scientific methods are used. Results: the study makes it possible to identify and analyze the structure of state bodies in the Russian Federation that exercise state control (supervision) over compliance with labor legislation and other regulatory legal acts containing labor law norms, their rights, powers and legal framework. At the same time, in the context of the coronavirus pandemic and the ongoing sanctions policy of Western states, some norms concerning state control (supervision) in this area have been changed by law.
BASHKORTOSTAN AND THE ARAB WORLD: INVESTMENT AND TECHNOLOGY HUB PROSPECT
Authors: РОГИНКО Сергей Анатольевич , ФАЗЕЛЬЯНОВ Энварбик Михайлович
Published: February 2023

The article is focused on the influence of the climate agenda on the policy of Arab oil-producing countries and the prospects for cooperation with them of Russia in general and Bashkortostan in particular. The authors investigate the transformation of the climate agenda into a mechanism used to compensate for the growing geopolitical influence of Arab oil-producing countries, including trends formed by global climate agreements to abandon hydrocarbon fuels and divestment in the oil industry. The article analyzes the new types of risks that have appeared in the oil industry in recent years and are tied to the climate agenda. Fundamentally new moments in the policy ofthe Persian Gulf countries in 2022 are revealed: an attempt to promote their own version of the climate agenda and «Net zero» concept. The prospect of changing the role of Arab countries in the global climate agenda is assessed in the light ofthe fundamental changes in the world order in 2022.
THE RULE-OF-LAW STATE AND THE CONSTITUTION OF THE REPUBLIC OF BELARUS
Authors: ШУПИЦКАЯ Оксана Николаевна
Published: February 2023

On March 15, 2022, the amendments and additions made to the Constitution of the Republic of Belarus at the republican referendum held in February 2022 came into effect. The new version of the Basic Law has fixed changes in the normative formalization of the constitutional principles of the Belarusian state, proclaimed as rule-of-law. Purpose: to analyze the constitutional principles provided for by the updated Constitution of the Republic of Belarus, embodying the model of the rule-of-law state. Methods: the author uses general scientific and specific scientific methods of cognition: analysis, synthesis, generalization, formal-logical and comparative-legal. Results:the new version of the Constitution of the Republic of Belarus, which entered into force on March 15, 2022, has changed some constitutional principles embodying the model of the rule-of-law state. Among them are the principles of people's power and democracy, separation of powers and independence of the judiciary. Modernization, according to the author, also touched upon the issues of relations between the state and the individual, which resulted in a shift in emphasis on the state and state sovereignty.
PENGGUNAAN LAMINASI CFRP SEBAGAI MATERIAL PERKUATAN PADA STRUKTUR BAJA: TINJAUAN LITERATUR
Authors: Yoresta Fengky Satria
Published: February 2023

Dalam beberapa dekade terakhir, penggunaan carbon fiber reinforced polymer telah menarik banyak perhatian dalam aplikasinya pada bidang teknik sipil (civil engineering). Material ini disukai karena mempunyai banyak keunggulan, diantaranya adalah rasio kekuatan terhadap berat yang tinggi, ketahanan yang baik terhadap korosi, bobot ringan, serta mudah untuk diaplikasikan. Para peneliti telah mengeksplorasi lebih jauh mengenai pemanfaatannya untuk struktur beton. Banyak paper telah dipublikasikan dalam berbagai jurnal ilmiah. Namun demikian, penelitian mengenai efektivitasnya untuk memperkuat struktur baja masih sangat terbatas. Paper ini mereview hasil kajian eksperimental yang telah dilakukan oleh para peneliti mengenai pemanfaatan material CFRP dalam memperkuat elemen struktur baja. Topik yang dipilih untuk dibahas difokuskan pada kasus perkuatan kolom baja pendek (short steel column) dan juga kolom baja panjang (long steel column). Termasuk dalam pembahasan meliputi skema penerapan CFRP pada kolom baja, perlakuan pada permukaan baja, jenis material CFRP, tipe pembebanan, serta efek perkuatan bahan CFRP terhadap nilai kapasitas aksial kolom, pertambahan kekuatan, dan perbaikan pada kekakuan dan bentuk model kegagalan. Kesimpulan singkat diakhir paper ini dapat berperan sebagai petunjuk awal yang baik bagi pihak yang berminat pada topik kajian ini.
IDENTIFIKASI KARAKTERISTIK PERPAKIRAN RUMAH SAKIT UMUM DAERAH RASIDIN PADANG
Authors: Roza Angelalia , Wahyudi Tri , Nofera Wenda , Rusli Andi Mulya , Nelvidawati Nelvidawati
Published: February 2023

Pengelolaan parkir seringkali berpotensi menimbulkan konflik di kawasan padat penduduk. Analisis perparkiran merupakan langkah awal yang perlu diambil untuk menentukan kebijakan pengelolaan perparkiran di masa yang akan datang. Penelitian ini bertujuan untuk menganalisis karakteristik parkir RSUD Rasidin Padang. Penelitian ini dilakukan dengan menggunakan teknik survei parkir. Indikasi masalah parkir di kawasan ini terlihat dari tingginya intensitas parkir on street yang dilakukan pengunjung. Hasil analisis nilai indeks parkir maksimum adalah 110% yang menunjukkan bahwa kapasitas ruang parkir yang tersedia sudah tidak mampu lagi menampung kendaraan parkir. Penelitian ini memerlukan kajian lebih lanjut untuk merumuskan rekomendasi pengelolaan parkir bagi RSUD Rasidin Padang.
ANALISIS KAPASITAS LEKATAN BATU BATA MUTU RENDAH DAN MORTAR KAPUR DALAM STRUKTUR DINDING BATU BATA
Authors: Ridwan Muhammad
Published: February 2023

Kerusakan dinding batu bata jika mengalami pergerakan keluar bidang secara vertikal menjadikan  hubungan bata terlepas dari hubungan bad join. Kemampuan daya lekat bata dengan mortar ini sangat memperngaruhi kemampuan dinding melentur kearah keluar bidang secara vertikal. Apalagi menggunakan bata mutu rendah. Fenomena ini dimodelkan pada pengujian sederhana dengan menggunakan batu bata dengan mutu rendah di bawah 5 MPa dengan menggunakan campuran mortal yang ditambahkan dengan  kapur 15% dari volume dengan ketebalan 1 cm. Penelitian lekatan ini dengan menggunakan 2 buah bata dan 1 lapis mortar. Dengan jumlah benda uji 20 sampel, dan uji kuat tekan mortar menggunakan 10 sampel dalam masing-masing perbandingan semen+kapur  dan pasir 1:1, 1:2, 1:3, dan 1:4 berbentuk kubus  dengan ukuran 5 cm x 5 cm x 5 cm dan pada pasangan bata. Pada pengujian kuat tekan bata mendapatkan nilai di bawah 2.7 MPa, pada mortar didapatkan nilai kuat tekan berturut-turut 22,40 , 22,60, 17,40 dan 18,20 MPa. Dengan kondisi mutu bata diatas maka pengujian lekatan pada bata di dapatkan nilai kuat lekat  berturut-turut yaitu 0,018, 0,0176, 0,0175 dan 0,014 MPa.Kemampuan lekatan mortar berkapur cukup bagus namun kemampuan bata menahan lekatan cukup rendah terlihat bata patah lebih dahulu sebelum rekatan lepas.
PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA HOUSE OF SHOPAHOLIC DI BANDAR LAMPUNG
Authors: Yusda Desi Derina
Published: February 2023

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh promosi dan harga terhadap keputusan pembelian pada House Of Shopaholic di Bandar Lampung. Populasi dalam  penelitian ini adalah konsumen yang berkunjung pada House Of Shopaholic di Bandar Lampung dengan jumlah sampel sebanyak 198 responden menggunakan teknik pengambilan sampel incidential, pengumpulan data primer menggunakan kuesioner dan pengumpulan data sekunder menggunakan studi pustaka dan dokumentasi. Pengujian hipotesis dalam penelitian ini menggunakan regresi linear berganda. Secara  simultan, promosi, dan harga berpengaruh signifikan terhadap keputusan pembelian konsumen pada House Of Shopaholic. Secara parsial, promosi berpengaruh signifikan terhadap keputusan pembelian konsumen pada House Of Shopaholic di Bandar Lampung dan harga berpengaruh signifikan terhadap keputusan pembelian konsumen pada House Of Shopaholic di Bandar Lampung. Koefisien determinasi yang diperoleh sebesar 52,3% yang menunjukkan bahwa promosi dan harga memiliki kemampuan untuk menjelaskan keputusan pembelian, sedangkan sisanya 47,7% dapat dijelaskan oleh variable atau faktor lain yang tidak diteliti dalam penelitian ini.Kata Kunci : keputusan pembelian,  promosi, harga
PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN KEPUTUSAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017)
Authors: Tania Catherine , Kurniawan Budi
Published: February 2023

Penelitian ini bertujuan untuk menganalisa pengaruh pajak, tunneling incentive, dan mekanisme bonus terhadap keputusan transfer pricing perusahaan multinasioal di Indonesia. Variabel dependen dalam penelitian ini adalah transfer pricing yang diproksikan dengan nilai dari related party transaction (RPT) penjualan. Variabel independen dalam penelitian ini adalah pajak, tunneling incentive, dan mekanisme bonus. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Dengan menggunakan metode purposive sampling, di dapat total sampel keseluruhan dalam penelitian ini adalah 88 data dari 22 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dengan hasil regresi yang menggambarkan bahwa variable tax, tunnelling incentive, dan mekanisme bonus berpengaruh secara signifikan terhadap penerapan transfer pricing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA UNIVERSITAS TANJUNGPURA UNTUK MENGGUNAKAN MODEL PEMBAYARAN AUTODEBET DALAM TRANSAKSI PEMBAYARAN SPP
Authors: Karpriana Angga Permadi
Published: February 2023

Penelitian ini menguji faktor-faktor yang mempengaruhi mahasiswa Untan dalam penggunaan autodebet untuk pembayaran biaya kuliah. Jumlah responden dalam penelitian ini adalah 119 mahasiswa FEB Untan yang tidak mendapatkan beasiswa Bidikmisi pada 2017/2018. Data primer dan kuesioner digunakan dalam penelitian ini. Data di analisis dengan Structural Equation Modelling (SEM). Hipotesis di uji dengan program SmartPLS. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kepercayaan berpengaruh secara signifikan terhadap niat menggunakan autodebet. Namun, persepsi kemudahan penggunaan dan persepsi risiko tidak berpengaruh secara signifikan terhadap niat menggunakan autodebet.
PENGARUH NARSISME DAN MODERASI RELIGIUSITAS
Authors: Sanjaya Vicky F
Published: February 2023

Narsisme merupakan perilaku yang sering didengar pada kehidupan terkini. Mayoritas orang mengartikan narsisme sebagai perilaku yang berdampak negatif. Penelitian ini menguji pengaruh narsisme terhadap outcome dan peranan religiusitas sebagai variabel pemoderasi. Hasil yang didapat bahwa narsisme justru memberikan pengaruh positif terhadap outcome serta religiusitas memberikan efek moderasi terhadap kedua variabel.
COMPETITIVE ADVANTAGE IN THE COMPANY
Authors: Novita Dian , Husna Nurul
Published: February 2023

Competitive advantage is one of the aims pursued by most corporation in order to sustain in the business. Once the company could achieve a competitive advantage, it can increase the value and enhance the performance of the company. Competitive advantage is one of the aims pursued by most corporation in order to sustain in the business. Once the company could achieve a competitive advantage, it can increase the value and enhance the performance of the company. The purposes of this research are firstly is to analyze the concept of competitive advantages in orderly and secondly it is to analyzed the benefit of competitive advantages for the company. The method of this study is content analysis. This research is different from the previous one, it is present the competitive advantages in orderly, that has never been researched in advance and especially investigating competitive advantages. This paper result some propositions related to the competitive advantages concept. From this this research we can conclude the three things firstly, competitive advantages are rooted in superiority in performance, finance, and market positioning. And secondly, competitive advantages can create an added value for a company. Thirdly, competitive advantages suggest the meaning of the company’s having an excellent position relative to its competitors. The drawback of this research is incompleteness of the definition of competitive advantages which occurs every year
PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP KEPUASAN PELANGGAN DAN NIAT PENGGUNAAN MOBILE BANKING SECARA BERKELANJUTAN (PRIVASI DAN PERSONALISASI SEBAGAI VARIABEL MODERASI)
Authors: Ashsifa Izza
Published: February 2023

Meningkatnya penggunaan smartphone memungkinkan pengguna untuk mengakses akun perbankan online di manapun dan kapanpun. Aksesibilitas tersebut merupakan keuntungan bagi bank-bank besar. Penting untuk disoroti bahwa jumlah klien yang beroperasi melalui perbankan online tidak meningkat sebanyak yang diharapkan. Beberapa aspek seperti kurangnya kepercayaan terhadap sistem, perlakuan impersonal atau kurangnya keamanan dan perlindungan privasi, kurangnya personalisasi yang efektif telah menyebabkan keengganan dari banyak pelanggan untuk menggunakan aplikasi mobile banking tersebut. Tujuan dari penelitian ini adalah untuk mengisi kesenjangan literatur mobile banking menggunakan TAM dengan mengintegrasikan pengaruh privasi dan personalisasi terhadap kepuasan pelanggan dan niat penggunaan layanan mobile banking secara berkelanjutan. Teknik pengumpulan data pada penelitian ini menggunakan online survey dengan membagikan kuesioner secara online kepada pengguna mobile banking di Indonesia. SEM-PLS digunakan untuk menguji hipotesis model dengan jumlah sampel 407. Hasil penelitian menunjukkan bahwa perceived usefulness dan perceived ease of use berpengaruh positif terhadap kepuasan pelanggan. Privasi berpengaruh negatif terhadap kepuasan pelanggan sedangkan personalisasi tidak berpengaruh terhadap kepuasan pelanggan. Kepuasan pelanggan dapat menentukan niat penggunaan mobile banking secara berkelanjutan.  Kata Kunci: Technology Acceptance Model (TAM), privasi, personalisasi, kepuasan pelanggan, mobile banking
PENGARUH PERTUMBUHAN DANA PIHAK KETIGA TERHADAP PERTUMBUHAN LABA DENGAN PERTUMBUHAN PEMBIAYAAN SEBAGAI VARIABEL MODERATING PADA BANK SYARIAH DI INDONESIA
Authors: Muhammadinah Muhammadinah
Published: February 2023

This research aims to see the influence of the growth of third-party funds to the growth of profit with financing growth as a moderating variable on the sharia Bank in Indonesia. The population and the samples in this study were all bank Sariah's 14 Bank and sharia business units as many as 20 banks using financial statements for 3 years (2017-2019) on a monthly basis so that amounted to 36. The analytical techniques used are moderated regression analysis (MRA). The results showed that financing growth variables were able to moderate the influence between third-party fund growth variables on profit growth.
Pengaruh Non Performing Loan (NPL) , BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
Authors: Khamisah Nur , Nani Dhiona Ayu , Ashsifa Izza
Published: February 2023

The study entitled Analyzed Influencing Non-Performing Loan (NPL), BOPO and Size on Return On Assets in regional development banks Indonesia during period 2010 through 2013. This research is performed in order to test the influence of the variable Non-Performing Loan (NPL), BOPO and Firm Size toward Return on Assets (ROA) simultanously and partially. Obtained by amount sample as much 24 company banking company in Indonesia 2010-2013 period. The sample was selected using purposive sampling method. The data collected will be analyzed using multiple linear regression with and using SPSS 19 for Windows. The results showed that non-performing loan, BOPO and Size simultaneous effect on return on assets. The partially that non-performing loan ratio is partially negative but unsignificant effect on return on assets, BOPO significant and negative effect on return on assets and Size ratio is partially positive and unsignificant effect on return on assets
THE INFLUENCE FACTORS OF CONSUMER BEHAVIORAL INTENTION TOWARDS ONLINE FOOD DELIVERY SERVICES
Authors: Novita Dian , Husna Nurul
Published: February 2023

The aims of this study is to investigate what are the influence factors of consumer behavioral intention toward online food delivery services (OFD). 200 valid questionnaires were collected to empirically test the research  model using partial least square (PLS) path modelling approach. The result imply that proposed hypotheses were supported except for the relationship between prior saving orientation and convenience motivation.
PENERAPAN GREEN ACCOUNTING PADA RUMAH SAKIT UMUM DAERAH MUNTILAN KABUPATEN MAGELANG
Authors: Sunaningsih Suci Nasehati
Published: February 2023

Kandungan zat-zat beracun dari limbah sisa hasil operasional Rumah Sakit sangat berbahaya bagi masyarakat dan rentan menimbulkan efek eksternalitas. Penerapan akuntansi hijau adalah langkah awal meminimalisir dampak kerusakan lingkungan dalam rangka meningkatkan efisiensi pengelolaan lingkungan dari sudut pandang biaya lingkungan. Penelitian ini bertujuan untuk menganalisis sejauh mana penerapan akuntansi hijau pada Rumah Sakit Umum Daerah (RSUD) Muntilan dan mengidentifikasi manfaat penerapannya. Objek penelitian ini adalah RSUD Muntilan Kabupaten Magelang.Penelitian ini merupakan penelitian kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Analisis data dilakukan terdiri dari tiga tahap, yaitu: reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa RSUD Muntilan belum menerapkan konsep green accounting secara menyeluruh karena tidak menyajikan biaya-biaya lingkungan dalam laporan khusus sebagai informasi tambahan yang bersifat sukarela. Adapun RSUD Muntilan telah mengidentifikasi, mengakui, mengukur, menyajikan, dan mengungkapkan biaya-biaya tersebut pada laporan keuangan, yakni sebagai biaya-biaya serumpun pada biaya operasional. Kata kunci: Green Accounting, Rumah Sakit Umum Daerah, Penerapan.
ANALISIS FAKOR-FAKTOR YANG MEMPENGARUHI MINAT BELI KONSUMEN DALAM MEMBELI PERUMAHAN DI KABUPATEN KARANGANYAR
Authors: Utama Ginanjar Dwi
Published: February 2023

Tujuan dari penelitian ini ialah guna menguji serta membuktikan aspek-aspek yang mempengaruhi konsumen berminat membeli perumahan pada perumahan di Kabupaten Karanganyar. Metode dalam penelitian menggunakan teknik observasi, dengan teknik pengumpulan data menggunakan kuisioner. Teknik  pengumulan sampel data dalam penelitian ini dengan menggunakan jenis Probability Sampilng yakni metode Accidental Sampling dengan jumlah sampel 100 responden. Populasi yang digunakan adalah warga di Kabupaten Karanganyar yang memiliki minat membeli perumahan. Berdasarkan analisis data yang sudah diolah pada program SPSS versi 20 sehingga kesimpulan data diambil setelah dilakukan pengolahan regresi liner sederhana. Penelitian ini memiliki ketentuan uji validitas, reliabilitas yang kemudian diuji melalui uji regresi linier sederhana, uji koefisien determinasi serta uji t. Dalam riset ini didapatkan hasil yang menunjukkan bahwa harga serta  promosi berdampak positif serta signifikan pada minat beli. Sedangkan lokasi berdampak negatif atas minat beli. Sebesar  6% dalam uji koefisien determinasi membuktikan minat beli dipengaruhi oleh harga, lokasi dan promosi. Sebesar 94% dari sisa tersebut berpengaruh pada  variabel luar yang tidak diuji di penelitian. Kata Kunci: Harga, Lokasi, Promosi, Minat Beli
Pengaruh Price Discount dan Kualitas Produk pada Impulse Buying di Situs Belanja Online Shopee Indonesia
Authors: Azwari Ahmad
Published: February 2023

Penelitian ini memiliki tujuan untuk menguji pengaruh Price Discount, dan Kualitas Produk pada Impulse Buying di Situs Belanja Online Shopee Indonesia. Populasi dalam penelitian ini adalah konsumen yang pernah melakukan perbelanjaan di situs belanja online shopee Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Teknik pengambilan sampel menggunakan Nonprobability Sampling dengan jenis Purposive Sampling dengan jumlah sampel yang diambil yaitu 100 orang responden. Sedangkan untuk pengolahan data menggunakan program SPSS Statistic versi 16.0. Penelitian ini menggunakan analisis regresi linier berganda. Analisis ini digunakan untuk menguji hubungan antara variabel independen dengan variabel dependen. Hasil penelitian menunjukkan bahwa Price Discount berpengaruh positif dan signifikan pada Impulse Buying di situs belanja online shopee Indonesia, dengan dibuktikan dari hasil penyebaran kuesioner yang menyatakan bahwa konsumen akan melakukan pembelian produk diskon secara impulsif ketika mereka melihatnya, dan Kualitas Produk juga berpengaruh positif dan signifikan pada Impulse Buying dengan dibuktikan dari hasil penyebaran kuesioner yang menyatakan bahwa konsumen telah merasakan kualitas produk yang dijual dalam shopee Indonesia sehingga konsumen akan melakukan pembelian dengan impulsif pada produk yang memiliki kualitas yang bagus.Kata kunci: Price Discount, Kualitas Produk, dan Impulse Buying.
PENGARUH PROMOSI DAN INOVASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN (Studi Kasus Pada Gerai Baru Es Teh Indonesia di Bandar Lampung)
Authors: Permatasari Berlintina , Maryana Sinta
Published: February 2023

Penelitian ini bertujuan untuk mengetahui pengaruh promosi dan inovasi produk terhadap keputusan pembelian pada Gerai Baru Es Teh Indonesia di Bandar Lampung. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa promosi dan inovasi produk masing-masing secara parsial berpengaruh positif dan signifikan terhadap keputusan pembelian minuman kekinian pada Gerai Es Teh Indonesia di Bandar Lampung dan hasil penelitian secara simultan menyatakan bahwa promosi dan inovasi produk berpengaruh positif dan signifikan terhadap keputusan pembelian minuman kekinian pada Gerai Es Teh Indonesia di Bandar Lampung. Kata Kunci: Promosi, Inovasi Produk, Keputusan Pembelian, Es Teh Indonesia
PERCEIVED PRICE MENENTUKAN NIAT UNTUK MEREKOMENDASIKAN KEPADA ORANG LAIN DAN NIAT UNTUK BERKUNJUNG KEMBALI PADA WISATA BAHARI DI PROVINSI LAMPUNG
Authors: Husna Nurul
Published: February 2023

Since the COVID-19 pandemic, the income of the tourism sector in Indonesia has decreased drastically. The purpose of this study was to determine the effect of perceived price on the intention to recommend to others and the intention to revisit marine tourism in Lampung Province. The sample in this study were 100 visitors to Pahawang Island in Lampung Province. This research uses data analysis method using smartPLS software. The results of this study indicate that perceived price has a significant effect on the intention to recommend to others and the intention to revisit marine tourism in Lampung Province.Keywords: Perceived Price, Intention to Recommend to Others, Intention to Revisit
PENGARUH INTERLOCKING DIRECTORSHIP, FREE CASH FLOW, DIVERSIFIKASI OPERASI, DIVERSIFIKASI GEOGRAFIS, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA
Authors: Khoiriyah Yaumil
Published: February 2023

Penelitian ini bertujuan untuk membuktikan secara empiris tentang adanya pengaruh interlocking directorship, free cash flow, diversifikasi operasi, diversifikasi geografis, dan kompensasi bonus terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini adalah 122 perusahaan selama 3 tahun dengan total 366 data sampel. Pengukuran manajemen data diproksikan dengan discretionary accruals. Metode analisis data menggunakan analisis regresi linear berganda dengan  bantuan software IBM SPSS 22. Hasil penelitian menunjukkan bahwa interlocking directorship, free cash flow, diversifikasi operasi, diversifikasi geografis, dan kompensasi bonus memiliki pengaruh terhadap manajemen laba.Kata Kunci: Manajemen Laba, Interlocking Directorship, Free Cash Flow, Diversifikasi Operasi, Diversifikasi Geografis, Kompensasi Bonus.
Analisis Refocusing dan Realokasi Anggaran Kegiatan di Masa Pandemi Covid-19 Pada Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis
Authors: Ulfa Asmaria , Anita Nur
Published: February 2023

AbstractThis study aims to find out 1) How is the process of refocusing and reallocating the budget at the Horticultural Food Crops and Livestock Service Office of Bengkalis Regency, 2) How is the impact of refocusing and budget reallocation on the Horticultural Food Crops and Animal Husbandry Department of Bengkalis Regency 3) To find out the strategies carried out by the Plantation Service. Horticultural Food and Livestock in Bengkalis Regency after refocusing and reallocating the budget for handling COVID-19. This research is a descriptive study using qualitative methods. The results showed that the refocusing and reallocation of activity budgets at the Bengkalis Regency Horticulture and Animal Feed Crops Service in handling COVID-19 was carried out by diverting the budget for mass gathering activities such as official travel, training and guidance into assistance activities to the community in the form of food crops, seeds and fertilizers and drugs in animal husbandry. Keywords: COVID-19 Pandemic, Refocusing, Budget Reallocation AbstrakPenelitian ini dilakukan bertujuan untuk mengetahui 1) Bagaimana proses refocusing dan realokasi anggaran pada dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis, 2) Bagaimana dampak refocusing dan realokasi anggaran Pada dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis 3) Untuk Mengetahui Strategi yang dilakukan Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis setelah dilakukan refocusing dan realokasi anggaran untuk penanganan COVID-19. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kualitatif. Hasil penelitian menunjukan refocusing dan realokasi anggaran kegiatan pada Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis dalam penanganan COVID-19 dilakukan dengan cara mengalihkan anggaran kegiatan yang bersifat pengumpulan massa seperti perjalanan dinas, pelatihan dan bimbingan menjadi kegiatan bantuan kepada masyarakat berupa tanaman pangan, bibit serta pemupukan dan obat-obatan pada peternakan hewan Kata kunci : Pandemi COVID-19, Refocusing, Realokasi Anggaran.
PROYEKSI AKUNTABILITAS KEUANGAN SERTA IMPLIKASINYA TERHADAP KINERJA PERGURUAN TINGGI SWASTA
Authors: Widiyanti Ade
Published: February 2023

This study aims to examine and analyze the effect of the implementation of the internal quality assurance system, the implementation of the accounting information system and the commitment of the foundation leadership to financial management accountability and its implications for the performance of the tridharma of private universities. The object of research is private universities under the Regional IV Higher Education Service Institute for West Java and Banten (LLDikti IV). The sample used in the study was 219 universities. The data was obtained by distributing questionnaires to the respondents, namely the leaders of private universities in the LLDikti IV area. Data were analyzed using structural equation modeling (SEM). There is no significant effect between the implementation of the internal quality assurance system and financial management accountability (2) there is a positive and significant effect between the implementation of the internal quality assurance system and the performance of the higher education tridharma (3) there is a positive and significant effect between the implementation of the accounting information system and financial management accountability (4) there is no significant effect between the implementation of the accounting information system and the performance of the higher education tridharma (5) there is no significant effect between the commitment of the foundation leadership and financial management accountability (6) there is a positive and significant effect between the commitment of the foundation leadership and the performance of the higher education tridharma (7) there is a positive and significant effect between financial management accountability and the performance of higher education tridharma