bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Transformational Leadership and Compensation on Employee Performance and Loyalty and Its Impact on Organizational Citizen Behavior at PT. Yarindo Farmatama
Authors: Utomo Vembri Widyadi
Published: November 2022

This study analyses the effect of transformational leadership, compensation on employee performance and loyalty on Organizational Citizen Behavior at PT. Yarindo Farmatama, either partially or simultaneously. The methodology used for this study is a quantitative approach with an explanatory design. In this study, the data collection technique is done with the distribution of questionnaires to the PT. Yarindo Farmatama employees. The data type that is used for this study is primary data. The population of this study is all of PT. Yarindo Farmatama's employees, which consists of 273 employees. The sample's withdrawal is made by using probability sampling, with the technique of simple random sampling. There are 56 respondents for the models in this study. The data analysis method used in this study is multiple regression. The result of the study has shown that transformational leadership (X1) and compensation for employee performance (X2) do not have a significant influence on Organizational Citizen Behavior (Y). The value of sig X1 (0.545) and X2 (0.196) is more potent than 0.05. The loyalty of the employees (X3) showed significant influence towards Organizational Citizen Behavior, with the value of sig 0,000, which is smaller than 0,005. However, the variables X1, X2, and X3 have a significant and positive influence on variable Y. The results of the coefficient of determination test obtained an adjusted r-square value of 65.7%. It means that the contribution of the variables X1, X2, and X3 combined has dramatically influenced the Y variable as much as 65.7%. In comparison, the remaining 32.3% is influenced by other factors outside the variables of this study.

Keyword : Transformational Leadership, Compensation, Loyalty, Organizational Citizen Behavior (OCB)..
ONLINE BUSINESS TRANSFORMATION IN THE COVID-19 PANDEMIC ERA (CASE STUDY OF MSME ACTIVITIES IN TANGERANG CITY)
Authors: Auliya Annisa Putri , Syah Putra Elang Rizka , Dewi Sandra Puspa , Khairunnisa Zahirah , Sofyan Mohammad , Arifianti Fifin , Rahmawati Nur Fitri
Published: November 2022

This study aims to find out how the online business transformation in Micro, Small and Medium Enterprises (MSMEs) during the Covid-19 pandemic. The Covid-19 pandemic has made the majority of economic sectors, especially MSMEs stagnant. The majority of MSME actors cannot develop and many end up in bankruptcy. This is what makes MSME business actors change their sales strategy through digitalization schemes. The digitization scheme is by utilizing a marketplace (intermediary) and using social media as a marketing technique. In addition, digital MSME actors must be able to synergize with netizens in marketing products and services. Thus, the digital MSME development scheme can be an alternative to saving business actors in the midst of the Covid-19 pandemic. This research uses descriptive qualitative method. The formulation of the problem in the research is: how MSMEs adapt to the online business transformation in the era of the Covid-19 pandemic, the impact of MSME turnover on the Covid-19 pandemic, and how big the impact of the COVID-19 The pandemic is on the MSME workforce. This study argues that the development of digital MSMEs has become an alternative to saving as well as developing digital entrepreneurship in Indonesia during the Covid-19 pandemic
THE EFFECT OF LEADER MEMBER EXCHANGE (LMX) AND TEAM MEMBER EXCHANGE (TMX) ON EMPLOYEE PERFORMANCE THROUGH AFFECTIVE COMMITMENT AT PT PERKEBUNAN NUSANTARA X
Authors: Vernanda Andika Dhyta
Published: November 2022

This research aims to determine the effect of Leader Member Exchange (LMX) and Team Member Exchange (TMX) on employee performance through Affective Commitment. The population in this study were all employees of PT Perkebunan Nusantara X. The analytical tool used was Path Analysis by collecting basic data through questionnaires. From the results of the analysis, it can be concluded that LMX and TMX has a significant effect on positive affective commitment, while LMX has no significant positive effect on employee performance, TMX has a significant effect on employee performance, and affective commitment has a significant effect on employee performance. Therefore, affective commitment is a good intervening variable, especially on the effect of LMX and TMX toward employee performance.

Keywords: Leader Member Exchange, Team Member Exchange, Human Resources Management
THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION, GOVERNMENT ACCOUNTING STANDARDS, EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND HUMAN RESOURCE QUALITY ON THE QUALITY OF REGIONAL TASK FORCE FINANCIAL STATEMENTS
Authors: Siahaya Agus , Sandanafu Sally Paulina
Published: November 2022

The purpose of this research is examine the effect of implementation of Good Governance, Government Accounting Standards, Effectiveness of Internal Control System and Quality of Human Resources to the Quality of Financial Statements in the local municipality and regency (SKPD) Ambon, Maluku province. The population are 90 SKPD in the province of Maluku and each sample represented by one respondent. This research using quantitative approach, and data collection was done directly by using the questionnaire. Data were analyzed using Partial Least Square Equational Structural Models (PLS-SEM) with SmartPLS program. The results showed that the implementation of good governance, Government Accounting Standards, Quality of Human Resources positive significantly affect the Quality of Financial Statements Municipal area and the regency of Ambon, Maluku. Effectiveness of Internal Control System is not significant to the Quality of the Financial Statements in the local municipality and regency Ambon, Maluku.
PROGRAM IMPLEMENTATION AUTORIZED ECONOMIC OPERATOR (AEO) IN INDONESIA
Authors: Surono Surono , Purba Benedictus Janrian
Published: November 2022

The national program of Authorized Economic Operators (AEO) program is a mandate that must be carried out by customs administrations in each country according to the agreement on WCO SAFE Framework of Standards, is adopted in 2005. Indonesia has expressed its commitment to implementing this program since the signing of the letter of intent of WCO SAFE FoS in 2005. The results of research analysis on the implementation of the AEO program in Indonesia show the conclusion that (1) the high interest of economic operator companies to participate in the AEO certification program is due to the potential benefit factor that will be received. Second (2), there are 13 standard conditions and requirements that must be met by AEO companies which are based on the DGCE Regulation number PER-4/BC/2015 breakdown into 51 criteria. This is a challenge that needs to be faced by enthusiasts of the AEO program to avoid administrative failure rates in the certification process. Finally (3), the efforts made by Customs in increasing the number of AEO certified companies, among others, by active socialization to economic operator companies and also Customs vertical units in the regions, carrying out Focus Group Discussions, and the most strategically developing a coaching clinic program as a form of assistance to economic operator companies who are interested in participating in the AEO program.

Keywords: Authorized Economic Operator, AEO, WCO SAFE Framework of Standards
THE INFLUENCE OF BRAND AWARENESS AND PERCEIVED QUALITY ON REPURCHASE INTENTION: BRAND LOYALTY AS INTERVENING VARIABLE (CASE STUDY AT KOPI SOE BRANCH OF PANAKKUKANG MAKASSAR)
Authors: Tuinesia Regina , Sutanto J. E. , Sondak Michael Ricky
Published: November 2022

Abstract: The study entitled “The Influence of Brand Awareness and Perceived Quality on Repurchase Intention: Brand Loyalty as Intervening Variable (Case Study at Kopi Soe Branch of Panakkukang Makassar) has seven research objectives, namely: (1) Knowing the effect of brand awareness on brand loyalty, ( 2) Knowing the effect perceived quality on brand loyalty, (3) Knowing the effect of brand awareness on repurchase intention, (4) Knowing the effect of perceived quality on repurchase intention, (5) Knowing the effect of brand loyalty on repurchase intention, (6) Knowing brand loyalty mediates the effect of brand awareness on repurchase intention, (7) Knowing brand loyalty mediates the effect of perceived quality on repurchase intention. Kopi Soe Branch of Panakkukang Panakkukang Makassar is a business engaged in beverages that offers local coffee. This research uses quantitative methods. The population in this study was the consumers of Kopi Soe Branch of Panakkukang Makassar who made transactions for the last six months. The sample in this study amounted to 130 respondents. Data was collected through the distribution of questionnaires distributed online using a google form. In this study, the data was processed using Smart PLS 3.0. The results of this study are: (1) Brand awareness has a significant effect on brand loyalty, (2) Perceived quality has a significant effect on brand loyalty, (3) Brand awareness has a significant effect on repurchase intention, (4) Perceived quality has no significant effect on repurchase intention, (5) Brand loyalty has a significant effect on repurchase intention, (6) Brand loyalty has a significant effect in mediating brand awareness on repurchase intention, (7) brand loyalty has a significant effect on mediating perceivd quality on repurchase intention.

Keywords: Brand Awareness, Brand Loyalty, Perceived Quality, Repurchase Intention.
PHENOMENOLOGY OF CULTURE SHOCK AMONG EXPATRIATE TEACHERS IN SEMARANG
Authors: Rizani Dhia Qomara , Ratnawati Intan
Published: November 2022

IndoneIndonesia is a country that is a destination for expatriates from all over the world. Expatriates come to Indonesia for various matters, both business and to work for organizations and institutions in Indonesia. However, there are still few studies that examine how expatriates from various countries in the world can adapt to the culture and society in Indonesia. There are 8 school foundations in Semarang that work together with Foreign Education Institutions (LPA), as a result this school will bring in teachers to teach in Semarang schools which are affiliated with several countries in the world.

Understanding how expatriate teachers can easily adapt to Indonesian culture is very important. By accelerating the adaptation process, expatriate teachers can show more optimal teaching performance quickly and precisely. For this reason, this research will conduct studies in international-based schools where the teachers are imported directly from abroad or the teachers are expatriates. This study uses the culture shock variable to analyze expatriate teachers in Semarang.
EFFECTS OF LEADERSHIP, RISK-TAKING, INNOVATION, INTENSIVE PARTICIPATION AND CONTRIBUTION PARTICIPATION ON THE PERFORMANCE OF COOPERATIVE IN BANYUMAS, CENTRAL JAVA
Authors: Darmawan Akhmad , Suyoto Suyoto , Widhiandono Hengky , Abidin bin Abd Razak Ahmad Zainal , Ab Wahab Hariyaty Binti
Published: November 2022

This study aims to analyze effects of leadership, risk-taking, innovation, intensive participation and contribution participation on the performance of cooperative in banyumas, central java. The method used is multiple regression analysis using the analytical methods F-test, R2 test, and t-test. Based on the results of the tests and discussions that risk-taking, innovation, and intensive participation are impacting the performance of co-operative managers in Banyumas, Central Java, Indonesia. Leadership and participation have not effect the performance of co-operative managers in Banyumas, Central Java, Indonesia.

Keywords: Leadership, Risk Taking, Innovation, Intensive Participation, Contributive Participation.
FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF
Authors: Naelufar Yuyun , Wijayanti Anita , Fajri Rosa Nikmatul
Published: November 2022

The purpose of this study was to iexamine and analyze the effect of EPS, ROE, PER, inflation and interest rates on stock prices of manufacturing companies in the automotive sub-sector listed on the Indonesian Stock Exchange. The sample of this research is the automotive sub-sector manufacturing companies ilisted on the Indonesia Stock Exchange during 2016-2019. The samples this study were 9 companies with total of 36 dats. The sampling technique used purposive side. The data analysis methode used in this study is multiple linear regresion analiysis using SPSS 21 software’s. The result showed that the effect of EPS, ROE, PER, inflationiand interes rates has a effect on stocke prices by 80.3% and the remaining 19.7. % influencedi by other factor not examined. From the partial test, EPS has an effeck on stocks prices, while the variables ROE, PER, inflation and interest rates have no effection stock prices.

Keywords: EPS, ROE, PER, Inflation, Interest Rates, Stock Prices
Analisis Faktor yang Mempengaruhi Penerapan Kode Etik Pegawai di BPPKAD Kota Surakarta
Authors: Sugiarti Sugiarti , Widyastuti Endang , Sutanto Eko Madyo , Yulandari Ariefah
Published: November 2022

Pada saat ini kasus pelanggaran kode etik akuntan profesional sanagat sering terjadi. Pelanggaran tersebut juga pernah terjadi di pegawai pemerintahan. Fenomena yang terjadi saat ini terjadi saat ini pada pegawai di pemerintahan. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi penerapan kode etik pegawai di Kantor BPPKAD Kota Surakarta. Faktor yang sering terjadi adalah kesadaran etis, profesionalisme, dan gender. Jenis Penelitian ini adalah dengan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden, yaitu pegawai tetap di BPPKAD Kota Surakarta. Data dianalisis dengan menggunakan analisis regresi linier berganda. Metode penyampelan adalah dengan metode purposive sampling. Dari penelitian ini diharapkan bisa diketahui faktor-faktor yang mempengaruhi penerapan kode etik di BPPKAD Surakarta

Kata kunci: kesadaran etis, profesionalisme, gender, penerapan kode etik
Mekanisme Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan Atas Perolehan Warisan Di Badan Keuangan Daerah Kabupaten Boyolali
Authors: Kristiyanti LMS
Published: November 2022

Fees for obtaining land and building is one kind of local taxes to be optimized. Fees for obtaining land and building rights are taxes on the acquisition of land and building rights stipulated in law No.28 of 2009 concerning regional taxes and levies. Inheritance is the acquisition of rights to land and buildings by the heirs of the heirs (owner of land and buildings) that apply after the heir dies. The aim is to find out how the collection mechanism for the acquisition of rights to land and buildings in the Boyolali district financial institution.
FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA PRODI S-1 AKUNTANSI ITB –AAS SURAKARTA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI
Authors: Pardanawati Sri Laksmi
Published: November 2022

S1 Accounting Study Program students need to take additional Accounting Professional Education, but this is still a minimal number of public accountants at this time. This study aims to provide evidence about the influence of quality motivation, career motivation, economic motivation and achievement motivation on student interest in taking professional accounting education (PPA). Data collection techniques are carried out by providing a set of questions given to respondents, the data is a number of answers to a statement that includes the profile of the respondent and the variables to be studied, while the statistical test in this study uses multiple linear regression analysis with a significant level of 5%. The F test results (Simultaneous test results) concluded that Quality Motivation, Career Motivation, Economic Motivation and Achievement Motivation had a simultaneous influence on the interest in Accounting Profession Education. While the results of the t test (partial test) concluded that quality motivation, economic motivation and achievement motivation had no effect on student interest in taking accounting profession education, while krier motivation had an effect on student interest in taking accounting profession education and the value of the coefficient of determination Adjusted R Square was 0.348. This means that 34.8% of interest in participating in PPA can be explained by the four independent variables, namely quality motivation, career motivation, economic motivation and achievement motivation. Meanwhile, the other 62.2% were influenced by other variables which were not examined in this study.
The Effect of Audit Quality, Managerial Ownership, And Audit Committee on The Integrity of Financial Statements (Empirical Study on Manufacturing Companies Listed on The IDX 2015-2019)
Authors: Inayati Nur Isna , Azizah Siti Nur
Published: November 2022

This study aims to examine the effect of audit quality, managerial ownership and audit committee on the integrity of financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sampling in this study using purposive sampling method, and obtained 235 samples from 47 manufacturing companies from 2015-2019. The data analysis technique used is the logistic regression analysis method. The results of this study indicate that audit quality has a negative effect on the integrity of financial statements. Meanwhile, the audit committee and managerial ownership have no effect on the integrity of the financial statements.
Kajian Teoritis Tentang Budaya Organisasi, Independensi, dan Etika Profesi terhadap Kinerja Auditor BPKP melalui Motivasi dan Profesionalisme
Authors: Hidayatullah Arif , Wardayati Siti Maria , Roziq Ahmad
Published: November 2022

This study aims to discuss Theoretical Studies of Organizational Culture, Independence, and Professional Ethics on the Performance of BPKP Auditors through Motivation and Professionalism. The factors used include Organizational Culture, Independence, Professional Ethics, Motivation, and Professionalism. This study was conducted to examine the factors that can support the performance of the internal auditors of BPKP. The focus of this research is on the internal auditors of BPKP by using a sampling technique carried out using a questionnaire via google form. This type of research uses a descriptive qualitative method with a theoretical study of the factors that affect the performance of BPKP's internal auditors. The results of this study indicate that: 1) Organizational Culture plays an important role in supporting BPKP Auditor Performance, 2) Professional Ethics plays an important role in supporting BPKP Auditor Performance, 3) Organizational Culture plays an important role in realizing auditor motivation, 4) Professional Ethics plays an important role in supporting Professionalism , 5) Independence plays an important role in supporting BPKP Auditor Performance, 6) Motivation plays an important role in supporting BPKP Auditor Performance, 7) Auditor professionalism plays an important role in supporting BPKP Auditor Performance. From the results of the analysis for the next stage of research development will be carried out statistical tests with SEM analysis.
Pengaruh Partisipasi Penyusunan Anggaran Dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Variabel Intervening Budaya Organisasi Pada Pemerintah Kabupaten Bondowoso
Authors: Mayarani Elviera , Setyanti Sri Wahyu Lelly Hana , Sukarno Hari
Published: November 2022

This study aims to discuss the Effect of Budgeting Participation and Organizational Commitment on Managerial Performance with Organizational Culture Intervening Variables in Bondowoso Regency Government. This research was conducted to examine the factors that can support managerial performance in budgeting. The focus of this research is on the Bondowoso district government by using a sampling technique that is carried out using a questionnaire. This type of research uses a quantitative descriptive method with a theoretical study of the factors that affect managerial performance. The results of this study indicate that: 1) Budgeting Participation has an effect on Managerial Performance in Bondowoso Regency Regional Apparatus Organizations (OPD), 2) Budgetary Participation has an effect on Organizational Culture of personnel in Bondowoso Regency Regional Apparatus Organizations (OPD), 3) Organizational Committees have an effect on on Managerial Performance in Regional Apparatus Organizations (OPD) Bondowoso Regency, 4) Organizational Committees affect the Organizational Culture of personnel in Bondowoso Regency Regional Apparatus Organizations (OPD), 5) Organizational Culture affects Managerial Performance in Bondowoso Regency Regional Apparatus Organizations (OPD).
Analisis Pengaruh Aglomerasi Industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2017-2019
Authors: Windasari Melantika Destya , Ningsih Suhesti , Pravasanti Yuwita Ariessa
Published: November 2022

This study aims to examine the effect of industrial agglomeration, labor force, and human capital investment on the economic growth of regencies/cities in Central Java Province. This type of research includes quantitative research using secondary data from 35 regencies/cities in Central Java Province in 2017-2019 obtained from the Central Statistics Agency. The model used is multiple regression analysis with a fixed effect model. The result of the study show that industrial agglomeration, labor force, and human capital investment simultaneously have a significant effect on economic growth. Partially, this study shows that industrial agglomeration does not have a significant effect on economic growth. Meanwhile, the labor force and human capital investment have a significant effect on economic growth.
DETERMINASI PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN DI INDONESIA
Authors: Ramadhan Rinaldi Tama , Laela Ermaya Husnah Nur , Wibawaningsih Ekawati Jati
Published: November 2022

This study aims to examine the determination of the disclosure of carbon emissions in companies in Indonesia. The population in this study were companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sampling technique was carried out using the purposive sampling method and resulted in 26 samples of companies. Hypothesis testing in this study is multiple linear regression. Based on multiple linear regression analysis and t-test shows that competition, type of industry, environmental performance and institutional ownership affect the disclosure of carbon emissions, while for profit growth, managerial ownership, company size and profitability do not affect the disclosure of carbon emissions.

Keywords: Disclosure of Carbon Emissions, Profit Growth, Competition, Type of Industry, Environmental Performance, Managerial Ownership, Institutional Ownership, Company Size, Profitability
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA (Studi Empiris Perusahaan Consumer Good Yang Terdaftar Di BEI Periode 2015-2019)
Authors: Ilham Rico Nur , Putri Debi Eka , Sinurat Mangasi , Likdanawati Likdanawati , Sinta Irada
Published: November 2022

This study analyzed the effects of financial ratios (CR, DER, TATO, and NPM) on changes in profits in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study was all continuously registered Consumer Goods companies in 2015-2019, while the samples used as the object of research amounted to 15 companies using the purposive sampling technique. The model used in the data analysis was panel data regression with the help of Eviews 10. The results indicated that only NPM had a positive and significant effect on changes in earnings changes while the CR, DER, and TATO had no significant effect on earnings changes.
Family Ownership and Corporate Performance
Authors: Sanjaya I Putu Sugiartha , Brahmana Rayenda Khresna , Setiawan Wimpie Yustino
Published: November 2022

The paper aims to investigate whether family ownership as controlling shareholder effect on firm performance. This paper uses ultimate (direct and indirect) ownership to identify a listed firm owned by family or non-family. Family ownership is majority shareholder for listed companies in Indonesia. Family ownership will be good impact (competitive advantage) or bad impact (private benefit) on companies. The study also motivates to study this topic because investigating on family ownership as controlling shareholder is limited in Indonesia. The study uses panel data or pooled data. The method for collecting data is archival. Unit of analysis of the study is organization. Sample of this study is 604 observations during 2001-2007. This study uses purposive sampling to collect data from the Indonesian Stock Exchange. This study collects and searches ultimate ownership on chain of ownership structure in manufacturing companies listed in the Indonesian Stock Exchange. This study uses ultimate ownership to identify family ownership or non-family ownership because the reality of ownership structure in public companies in Indonesia is concentrated. This study identifies direct and indirect ownerships on chain of ownership. Based on direct and indirect, this study can identify ultimate ownership whether are family or non-family ownership. This study uses return on assets to proxy firm performance. The return is operating income. To analysis data, this study uses multiple reggresion model. Dependend variable is firm performance and independen variable is family ownership. The results of this study are family ownership negatively affect to firm performance. It indicates that ownership by family reduce firm performance. These results suggest that entrenchment effect is more dominant than alignment effect on the family ownership. The research focus only for manufacturing industry and data is only from 2001-2007. The results of the study will impact for regulation to lead listed companies have to disclosure the ultimate owner because it is a potential agency problem in Indonesia. The results also give information for potential and existing investor to give more pay attention on financial statements because it is potential to mislead on the statements.

Keywords : Ultimate Ownership, Family, Firm Performance, Entrenchment Effect
SINERGIRITAS PERGURAN TINGGI ISLAM DAN BANK WAKAF MIKRO DALAM MENGEMBANGKAN PELAKU USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) BERBASIS KOPERASI PONDOK PESANTREN (SURVEY PADA PONDOK PESANTREN PENGELOLA BANK WAKAF MIKRO DIWILAYAH PROVINSI LAMPUNG)
Authors: Suharto Suharto , Fasa Muhammad Iqbal , Sisdianto Ersi
Published: November 2022

Keberadaan Bank Wakaf Mikro merupakan salah satu upaya pemerintah untuk memperbaiki perekonomian umat, dengan hadirnya Bank Wakaf Mikro dihaharapkan bisa menanggulangi permasalahan yang dihadapi oleh pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren dalam hal mendapatkan permodalan sedangkan Perguruan tinggi islam merupakan salah satu institusi non-finansial yang bukan hanya berfungsi sebagai tempat menimba ilmu pengetahuan dan menghasilkan orang-orang yang berilmu pengetahuan saja, tetapi juga merupakan aset yang dapat memberikan manfaat untuk kepentingan masyarakat misalnya untuk penggiatan ekonomi kerakyatan ataupun pemberdayaan entrepreneurship (kewirausahaan) khususnya pengembangan usaha kecil mikro (UKM). Penelitian ini bertujuan untuk melihat sinergiritas antara Bank Wakaf Mikro dan Perguruan Tinggi Islam dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. Metode penelitian yang digunakan yaitu metode kulitatif dengan melihat kasus yang terjadi pada lapangan sehingga disusun cara untuk memberikan jawaban atas permasalahan yang terjadi, hasil penelitian menunjukan bahwa antara Bank Wakaf Mikro dan Perguran Tinggi Islam belum mempunyai bentuk kerjasama sehingga diharapkan kedepannya dua lembaga dapat bekerjasama dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren.

ABSTRACT

This study aims to see the synergy between Micro Waqf Banks and Islamic Universities in developing business, micro, small and medium enterprises (MSMEs) based on Islamic boarding schools cooperatives. The research method used is a qualitative method by looking at cases that occur in the field so that a way is arranged to provide answers to the problems that occur, the results of the study show that between Micro Waqf Banks and Islamic Colleges do not yet have a form of cooperation so it is hoped that in the future the two institutions can cooperate in developing business actors, micro, small and medium enterprises (MSMEs) based on boarding school cooperatives.
MERGER DAN AKUISISI RESTRUKTURISASI KINERJA KEUANGAN PERUSAHAAN : PRESPECTIF 2B 1F (BETTER, BAD AND FAULTHY)
Authors: Sulistyawati Dwi Retna , Andini Rita
Published: November 2022

M&A merupakan aktivitas meliputi merger, akuisisi, pengambilalihan, penawaran tender, aliansi, usaha patungan, investasi ekuitas minoritas, lisensi, divestasi, spin-off, split-up, carve-out, pembelian dengan leverage, rekapitalisasi leverage, rekapitalisasi ganda, reorganisasi, restrukturisasi, dan kontrak yang terkait dengan kesulitan keuangan dan penyesuaian lainnya. Dalam teori neoklasik M&A dijelaskan bagaimana perusahaan berusaha meningkatkan kemampuan dan sumber daya mereka (BAIK). Keputusan M&A yang baik adalah berupa keputusan investasi eksternal yang menghasilkan nilai sekarang bersih positif. Pada umum kegiatan M&A yang dilakukan oleh perusahaan meliputi (1) metode mengembangkan peluang pertumbuhan. (2) keputusan jangka panjang dan beberapa tahun. (3) melakukan merevisi portofolio produk dan pasar di mana mereka berusaha mengembangkan program investasi yang meningkatkan nilai. Deskripsi keunggulan dari aktivitas M&A dalam teori redistribusi (BURUK) dan teori perilaku (KESALAHAN). Teori redistribusi berpendapat bahwa M&A dimotivasi oleh manfaat pajak, kekuatan pasar, ekstraksi dari pemegang obligasi, pelanggaran kepercayaan dengan tenaga kerja, dan mengalihkan biaya pensiun ke pemerintah. Sedangkan teori perilaku dijelaskan adanya egoisme, salah penilaian pasar, agensi, dan teori organisasi. Baik teori redistribusi dan teori perilaku berpendapat bahwa M&A mewakili penyimpangan dari perilaku ekonomi neoklasik.
KEBIJAKAN DIVIDEN SEBAGAI PEMEDIASI PENGARUH ANTARA LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ 45
Authors: Sari Eka Purnama , Ilham Rico Nur , Putri Debi Eka , Syahputri Anggraini
Published: November 2022

This study aims to determine dividend policy can be a mediating variable from the influence of leverage and profitability on firm value in LQ 45 index companies. This study uses quantitative research with purposive sampling technique and obtains 80 observational data. Data analysis techniques used include classical assumption test, simple linear regression, correlation coefficient and determination as well as hypothesis testing simultaneously or partially. The results of the study show that leverage and profitability have a significant effect on dividend policy. Profitability and dividend policy have a significant effect while leverage has no significant effect on firm value. Based on the Sobel test, dividend policy is not able to mediate leverage and profitability on firm value.
Analisis Penyebab Penghindaran Pajak (Tax Avoidance) Dalam Laporan Keuangan Pada Perusahaan Yang Terdaftar di BEI Tahun 2016-2019
Authors: Devi Yulistia , Saefurrohman Ghina Ulfah , Rosilawati Weny , Utamie Zathu Restie , Nurhayati Nurhayati
Published: November 2022

Penelitian ini bertujuan untuk membuktikan apakah Profitabilitas, Leverage, Likuiditas, Komite Audit merupakan penyebab terhadap penghindaran pajak (tax avoidance) pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Tax avoidance sebagai variabel dependen, sedangkan Profitabilitas, Leverage, Likuiditas, Komite Audit sebagai variabel indepanden. Data yang digunakan merupakan data sekunder dan sampel yang digunakan merupak laporan keuangan dari perusahaan manufaktur sektor aneka industri yang berjumlah 52 perusahaan yang terdaftar di BEI tahun 2016-2019. Penelitian ini menggunakan metode tidak acak. Teknik analisis data menggunakan regresi linier berganda dengan menggunakan rasio retrun on asset, Debt to asset rasio, current rasio, dan jumlah komite audit terhadap penghindaran pajak (tax avoidance). Hasil analisis data diolah menggunakan perangkat lunak SPSS v18.0. Uji t dan uji F digunakan untuk menganalisis apakah terdapat pengaruh dominan pada profitabilitas, leverage, likuiditas dan komite audit terhadap penghindaran pajak (tax avoidance). Berdasarkan pengujian hipotesis dengan menggunakan uji t dapat disimpulkan bahwa profitabilitas, dan likuiditas berpengaruh signifikan terhadap penghindaran pajak (tax avoidance) sedangkan likuiditas dan komite audit tidak berpengaruh terhadap penghindaran pajak (tax avoidance). Berdasarkan uji F disimpulkan bahwa profitabilitas, leverage, likuiditas dan komite audit tidak berpengaruh terhadap penghindaran pajak (tax avoidance).
KUALITAS PELAYANAN, HARGA, DAN FASILITAS TERHADAP KEPUASAN PELANGGAN (Studi Kasus : Ahass Nusantara Sakti Nguter)
Authors: Pamungkas Bayu Aji
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, harga, dan fasilitas terhadap kepuasan pelanggan Ahass Nusantara Sakti Nguter. Populasi yang digunakan pada penelitian ini seluruh pelanggan pada Ahass Nusantara Sakti Nguter tahun 2017-2019 yaitu 15.228 orang. Sampel yang digunakan sebanyak 100 orang. Dalam penelitian ini teknik penarikan dan pengambilan sampel diambil dengan menggunakan teknik Convenience Sampling. Teknik analisa yang digunakan adalah regresi linier berganda. Hasil pengujian pada variabel kualitas pelayanan berpengaruh terhadap kepuasan pelanggan, harga berpengaruh terhadap kepuasan pelanggan. Sedangkan hasil pengujian pada variabel fasilitas menunjukkan tidak. berpengaruh terhadap kepuasan pelanggan. Variabel kualitas pelayanan memiliki pengaruh paling dominan terhadap kepuasan pelanggan Ahass Nusantara Sakti Nguter.
Pengaruh ROE, EPS dan PBV terhadap harga saham (subsektor perusahaan properti dan real estate tahun 2018-2019 per triwulan)
Authors: Saputra Pungkas Dika , Pawenang Supawi , Damayanti Ratna
Published: November 2022

The purpose of this research is to determine the effect of return on equity (roe), earnings per share (EPS), and price to book value (PBV) on the stock prices of companies in the property and real estate subsector. Sampling using purposive sampling method, the sample used in this study were 18 property companies listed on the Indonesia Stock Exchange during the period 2018-2019 per quarter. This study uses multiple linear regression analysis with the tools used is the SPSS version 16 program. The results of hypothesis testing are the variables return on equity (roe), earnings per share (eps), and price to book value (pbv) simultaneously or simultaneously have an effect. To share prices in property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2018-2019 per quarter. Partially the earnings per share and price to book value variables have a significant positive effect, while the return on equity (roe) variable has a significant negative effect on the stock prices of property and real estate sub-sector companies listed on the IDX in 2018-2019 per quarter.

Keywords: earnings per share, return on equity, price to book value, stock price
PENGARUH APLIKASI e-SPTPD DALAM PEMBAYARAN HOTEL,RESTORAN,HIBURAN DAN PARKIR TERHADAP KEPATUHAN WAJIB WAJAK DENGAN KEPUASAB WAJIB PAJAK SEBAGAI VARIABEL MODERASI.
Authors: Wardani Dewi Kusuma , Chandra Putry Nur Anita , Setyawan Wahyu
Published: November 2022

This study aims to examine the effect of the e-SPTPD application in hotel, restaurant, entertainment, and parking tax payments on taxpayer compliance with taxpayer satisfaction as a moderating variable. The sample used in this study is the community of digital payment users in the Special Region of Yogyakarta Province. . The research sample used convenience sampling method and obtained 66 respondents. This research uses SmartPLS 3.3.3 software. The results of this study indicate that the e-SPTPD application has a positive relationship with taxpayer compliance. Satisfaction as a moderating variable cannot strengthen the effect of the e-SPTPD application on taxpayer compliance.

Keywords : e-SPTPD application; taxpayer compliance; taxpayer satisfaction; mandatory satisfaction; moderating variables
Perencanaan Dana Desa untuk Pengembangan Desa Wisata
Authors: Fatmasari Desti Mutia , Adi Priyo Hari
Published: November 2022

This study aims to describe the practice of village funds planning for tourism village development in Sepakung Village. This research uses descriptive qualitative with the type of data used is primary data. Data acquired by interviews and documentation. Qualitive analysis method used data reduction, data presentation, data comparison and conclusion. The results and discussion of this research indicate that the village funds planning for tourism village development in Sepakung Village is well implemented and corresponding with the applicable regulation from Minister of the Interior Regulation Number 114 of 2014 about Village Development Guidelines and Central Java Governor Regulation Number 53 of 2019 about Guide Intruction of Central Java Local Regulation Number 2 of 2019 about Tourism Village Development in Central Java Province. Altough there are difference in the making of RKPDes that little bit slower approximately 1 month than reccomended time by the goverment.

Keywords: village fund, tourism, planning
PARADOKS KONSUMERISME “MANUSIA AKUNTANSI” STUDI FENOMENOLOGI TRANSENDENTAL PERILAKU KONSUMSI DI ERA INDUSTRI 4.0 DALAM PANDANGAN ISLAM
Authors: Christianti Yana Dwi , Amir Vaisal , Suhasto RB. Iwan Noor
Published: November 2022

Penelitian ini bertujuan untuk melihat budaya konsumsi pada masyarakat postmodern seperti saat ini, terutama jika dilihat dari sudut pandang syariah (Islam). Kemajuan dan perkembangan teknologi juga menjadi fokus kajian dalam penelitian ini, hal tersebut dikarenakan peneliti juga ingin melihat pengaruh kemajuan dan perkembangan teknologi terhadap budaya konsumsi pada masyarakat postmodern. Penelitian ini menggunakan paradigma penelitian intepretif di mana studi fenomenologi transendental menjadi alat analisisnya. Subyek penelitian ini adalah “manusia akuntansi”, yaitu orang-orang yang pernah dan atau sedang mengambil studi akuntansi, di mana mereka pernah memperoleh materi terkait akuntansi dan keuangan. Hasil dari penelitian ini diharapkan dapat memberi gambaran dan masukan terkait pengembangan teknologi dan pengaruhnya atas budaya konsumsi masyarakat Indonesia yang sebagian besar menganut agama Islam.

Keywords: Islam, Teknologi, Konsumerisme, Fenomenologi Transendent
PERAN PENDIDIKAN KEWIRAUSAHAAN DAN KEPRIBADIAN TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA SEKOLAH TINGGI ILMU EKONOMI PASAMAN
Authors: Endarwita Endarwita
Published: November 2022

Penelitian ini bertujuan untuk mengetahui 1. Pengaruh pendidikan kewirusahaan terhadap minat berwirausaha mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Pasaman, 2. Pengaruh Kepribadian terhadap minat berwirausaha mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Pasaman dan 3. Pengaruh pendidikan kewirusahaan dan Kepribadian terhadap minat berwirausaha mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Pasaman. Penelitian ini menggunakan jenis penelitian yang bersifat asosiatif,. Populasi dalam penelitian ini adalah mahasiswa program studi manajamen Sekolah Tinggi Ilmu Ekonomi Pasaman. Pengambilan sampel dalam penelitian ini menggunakan metode non probability sampling yaitu teknik pengambilan sampel yang tidak memberi peluang/kesempatan sama bagi setiap unsur atau anggota populasi untuk dipilih menjadi sampel. Dalam penelitian ini, penulis menggunakan teknik purposive sampling. Penentuan sampel dengan teknik ini menggunakan beberapa kriteria yaitu: 1. Mahasiswa minimal semester IV (Empat), 2. Mahasiswa yang telah mengikuti mata kuliah kewirausahaan. Penentuan jumlah sampel menggunakan rumus Roscoe, maka jumlah sampelnya adalah 3 x 10 = 30 responden.Uji data yag digunakan yaitu uji validitas dan reliabilitas, teknik analisa data dengan menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa 1. Pendidikan kewirausahaan berpengaruh positif dan signifikan terhadap minat berwirausaha mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Pasaman dengan nilai t sebesar 1.455 dan nilai signifikansi sebesar 0,000 (0,05). 3. Pendidikan kewirausahaan dan kepribadian berpengaruh positif dan signifikan terhadap minat berwirausaha mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Pasaman dengan nilai F Sebesar 10.401 dan signifikansi uji F adalah 0,000 (
ANALISIS KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD PADA SEKTOR PERBANKAN (Studi Kasus Pada BNI Sukoharjo)
Authors: Ningsih Suhesti
Published: November 2022

This research was conducted with the aim of knowing the partial and simultaneous influence of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on the performance of Bank Negara Indonesia (BNI). The research was conducted using a quantitative descriptive approach, with a sample of 33 respondents. Technical analysis of the data using multiple linear regression analysis, ui F, t test and R2 test. The results of the research from the results of the F test and t test which were carried out on the financial perspective had a partial effect on the performance of Bank Negara Indonesia BNI. The customer perspective affected the performance of Bank Negara Indonesia (BNI). simultaneously on the performance of Bank Negara Indonesia (BNI). The results simultaneously obtained a calculated F value of 28.615 > F table 2.714 with a probability of 0.000 (p value
PENGARUH KONFLIK PEKERJAAN-KELUARGA DAN BEBAN KERJA TERHADAP STRES KERJA DALAM MENINGKATKAN KINERJA PEKERJA WANITA PADA PERUSAHAAN GARMEN YANG DIAKUISISI DI SEMARANG
Authors: Filatrovi Eldes Willy
Published: November 2022

The purpose of this research is to investigate the effects of family work conflict, work stress, work load and work performance. The study was conducted at women workers in the acquired garment. Data is processed using the Structural Equation Modelling (SEM) which assisted by application program of Analysis of Moment Structure (AMOS) version 18.0. According to the analysis, it is concluded as the followings: family work conflict has a positive effect on work stress (CR =6,061); work load has a positive effect on work stres (CR = 2,793); family work conflict has a not effect on work performances (CR = -0.899); work load has a negative effect on work performances (CR =-3,123) and work stres has a negative effect on work performances(CR =-3,908)

Keyword : Work Conflict, Work Stres, Work Load, Work Performances
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Transportasi Di Indonesia Tahun 2017-2019)
Authors: Anggraini Bella , Hariyanti Widi , Siddiq Faiz Rahman
Published: November 2022

The purpose of this study is to analyze whether the board of commissioners is independent, komiteaudit, institutional ownership, managerial ownership which is a component of corporate governance towards profit management with moderation of profitability (Study on Transportation Companies in Indonesia Year 2017-2019). Sampling techniques using motedo purpose sampling. This study used 78 transportation companies listed on the Indonesia Stock Exchange in 2017-2019.The method used in this study was simple linear regression and Moderated Regression Analysis (MRA).

The results of this study are:1) the independent board of commissioners has an influence on profit management, 2) the audit committee has no influence on profit management, 3) institutional ownership has no effect on profit management, 4) managerial ownership affects profit management practices, 5) profitability cannnot moderate the influence of the independent board of commissioners on profit management, 6) profitability cannot moderate the influence of the audit committee on profit management, 7) profitability cannot moderate the influence of institutional ownership on profit management, 8) profitability cannot moderate the influence of managerial ownership on profit management.

Keywords: Corporate Governance, Profitability, Profit Management, Transportation Companies
MODEL PEMASARAN KEWIRAUSAHAAN MELALUI DIGITAL MARKETING SEBAGAI PEMODERASI UNTUK MENINGKATKAN KINERJA PENJUALAN UMKM KOTA SEMARANG
Authors: Wulan Heru Sri , Agustina Feri , Harini Cicik
Published: November 2022

The emergence of the corona virus in 2020 has devastated the economy in Indonesia, making the strength of MSMEs re-examined. The decline in turnover in the non-culinary sector reached 30-35% due to restrictions on activities that made it difficult for business actors to make face-to-face sales. Therefore, SMEs must be able to master digital marketing. Utilizing the marketing concept through the use of digital technology, it is hoped that MSMEs will be able to develop and become the center of economic power. The current era of technology is indeed unavoidable, through digital marketing it is possible for MSME actors to market their products online, offer and make online banking system payment transactions. This study aims to analyze the entrepreneurial marketing model through digital marketing as a moderating variable in improving sales performance. in MSMEs in Semarang City. The population in this study were MSME actors who were registered at the Cooperatives and MSMEs Service in the city of Semarang. The sampling technique used by the author in conducting this research is using simple random sampling, namely taking samples from the population randomly, using the Slovin formula, obtained 98 samples. The method of data analysis was carried out by testing instrument validity and reliability, testing classical assumptions, testing hypotheses and testing moderating variables using MRA (Moderated Regression Analysis). The results showed a positive and significant influence on entrepreneurial marketing in increasing the sales volume of MSMEs in Semarang City, but the effect of digital marketing as a moderating on sales volume in the first output had a significant effect and the interaction effect on the second output had no significant effect, meaning digital marketing as a moderating variable in the relationship between the method of marketing performance is a predictor moderator.

Keywords: Entrepreneurship Marketing, Digital marketing, Sales volume, MSMEs.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH (KSPPS)
Authors: Akbar Abu Bakar
Published: November 2022

Tujuan pelaksanaan penelitian ini yaitu untuk menganalisis faktor-faktor yang mempengaruhi keputusan nasabah (budaya, sosial, pribadi, dan psikologis) dalam memilih koperasi simpan pinjam dan pembiayaan syariah (KSPPS). Dalam penelitian ini yang tempat yang dijadikan penelitian yaitu KSPPS BMT Tumang Cabang Solo. Dalam penelitian ini populasi yang digunakan adalah nasabah BMT Tumang Cabang Solo. Pengambilan sampel dalam penelitian ini menggunakan metode convenience sampling sebanyak 91 sampel. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Teknik pengumpulan dengan kuesioner. Metode analisis data yang digunakan adalah uji statistik deskriptif, uji validitas, uji reliabilitas. Pengujian hipotesis menggunakan uji regresi linier berganda, uji parsial (uji t), uji simultan (uji F), dan dengan menggunakan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial faktor budaya berpengaruh signifikan terhadap keputusan nasabah dalam memilih BMT Tumang Cabang Solo. Secara parsial faktor sosial, faktor pribadi atau personal, maupun faktor psikologis tidak berpengaruh signifikan terhadap keputusan nasabah dalam memilih BMT Tumang Cabang Solo. Faktor budaya, sosial, pribadi, dan psikologis secara simultan mempengaruhi keputusan nasabah dalam memilih BMT Tumang Cabang Solo.