bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementation of gamification in english classroom to enhance students’ vocabulary knowledge
Authors: Ocktaviani Lidya , Recard Michael , Amery Rob
Published: August 2024

The lack of vocabulary knowledge among students has emerged as a significant challenge in language learning, affecting their ability to grasp lessons, understand instructions, and communicate effectively. This issue was particularly evident among 11th and 12th-grade students at a private school in Banten, Indonesia. Recognizing the teacher's role as a guide in the classroom, the researchers implemented gamification in the teaching and learning process to address this problem. This study aims to explore the effects of gamification on enhancing students' vocabulary knowledge. Utilizing a qualitative descriptive method, the research findings indicate that the implementation of gamification positively influences students' vocabulary acquisition, leading to improved language abilities. These results suggest that incorporating gamification into the curriculum can be an effective strategy for addressing vocabulary deficiencies.
Anak menjadi wali nikah ibu perspektif hukum islam
Authors: Mutmainnah Siti
Published: August 2024

The case in Sumberpoh Village, Maron Sub-district, Probolinggo Regency, there was a siri marriage between a widow and a widower. The researcher has conducted a pre-survey in Sumberpoh by interviewing Mrs. Tun as a relative who was present at the marriage contract between Mrs. S and Mr. I. Where the marriage between Mrs. S and Mr. I who acts as a marriage guardian is not included in the order of guardians in accordance with what is listed in KHI, but the one who acts as a marriage guardian is the son of Mrs. S with the initials F, because indeed Mrs. S is a widow with 1 child. The author uses the type of field research. This research was conducted in Sumberpoh Village, Maron District, Probolinggo. The majority of scholars are of the opinion that women cannot marry themselves or marry others. Shafi'i, Maliki, and Hambali are of the opinion that if a woman who has reached puberty and has the right to marry herself is still a girl, then it is the guardian who has the right to marry her. But if she is a widow, then the right lies with both of them. So for the status of a widow she has more rights over herself, meaning that a widow when getting married is allowed without a guardian.
PERCERAIAN MELALUI SHORT MASSAGE SERVICE (SMS) PERSPEKTIF HUKUM ISLAM
Authors: Qomariyah Hikmatul , Hidayatul Hikmiyah Hawa’
Published: August 2024

Perceraian merupakan salah satu ujian dalam kehidupan berumah tangga. Hal ini dapat dialami oleh siapa saja tanpa terkecuali. Jenis penelitian ini adalah penelitian dengan metode field research yang mana studi kasus dengan metode analisis kualitatif yang menganalisa tinjauan hukum islam terhadap perceraian melalui gadget. Sifat dari penelitian ini adalah deskriptif kualitatif. Berdasarkan ketentuan mayoritas ulama dalam hukum islam menyatakan, perceraian melalui SMS sah. Apabila sang suami mempunyai bukti dan alasan kuat untuk menceraikan istrinya namun, hal itu baru sah secara hukum Islam, karena yang terbaik perceraian harus melalui pengadilan agama.
PERKAWINAN BEDA AGAMA MENURUT UNDANG-UNDANG NOMOR 1 TAHUN 1974 TENTANG PERKAWINAN DAN UNDANG-UNDANG NOMOR 23 TAHUN 2006 TENTANG ADMINISTRASI KEPENDUDUKAN
Authors: Hasanah Robiatun , Hannan Abd
Published: August 2024

Manusia adalah makhluk hidup termulia yang di karuniai akal pikiran dalam memandang proses perkawinan, perkawinan adalah sesuatu yang sakral dalam ajaran agama dan kepercayaan. Menurut Undang-undang Nomor 1 Tahun 1974 Tentang Perkawinan. Undang-undang ini terdiri dari 14 BAB dan 67 Pasal dan untuk implementasinya dilengkapi Peraturan Pemerintah Nomor 9 Tahun 1975 tentang peraturan pelaksanaannya dan dinyatakan berlaku secara efektif sejak tanggal 1 Oktober 1975. Penjelasan Pasal 2 Undang-undang Perkawinan menegaskan bahwa tidak ada perkawinan diluar hukum masing-masing agamanya dan kepercayaannya sesuai dengan UUD 1945. Hal ini menegaskan sifat keagamaan dari sebuah perkawinan.
ANALISIS HUKUM ISLAM TERHADAP PERCERAIAN DENGAN ALASAN SUAMI MASIH MENJALIN KOMUNIKASI DENGAN MANTAN ISTRI DAN ANAKNYA
Authors: Irawan Ah. Soni , Hafidz Ilman Abdul , Syaggaf Armanda Nanang
Published: August 2024

Dalam perjalanan kehidupan berumah tangga tidak selamanya suami istri dapat mempertahankan kelangsungan rumah tangganya berjalan mulus, tidak sedikit rumah tangga suami istri putus karena perceraian. Mengenai alasan-alasan terjadinya perceraian dielaskan dalam KHI Pasal 116 huruf F bahwa antara suami istri terus menerus terjadi perselisihan dan pertemgkaran serta tidak ada harapan akan hidup rukun lagi dalam rumah tangga. Hasil penelitian ini adalah pertimbangan hakim dalam permohonan cerai talak yang diajukan tersebut yaitu hakim menggunakan Pasal 22 ayat 2 Peraturan Pemerintah Nomor 9 tahun 1975, Jo. Pasal 134 Kompilasi Hukum Islam yang pada pokoknya menegaskan bahwa dalam perkara perceraian dengan alasan perselisihan dan pertengkaran terus menerus sebagaimana Pasal 19 huruf F dapat diterima apabila telah cukup jelas sebab-sebab perselisihan dan pertengkaran dan setelah mendengar pihak keluarga serta orang-orang yang dekat dengan suami isteri.
PERJANJIAN PERKAWINAN MENURUT PERUNDANG-UNDANGAN DI INDONESIA
Authors: Hannan Abd. , Herlina Herlina
Published: August 2024

This research is motivated by an explanation of marriage with the laws in Indonesia that discuss marriage agreements. According to imam shafi'i if a man marries a girl or widow by ordering a dowry of one thousand on condition that the wife may leave the husband's house whenever she wants or on condition that the husband may not take her out of his country or on condition that the husband may not mix her with another woman. If the marriage has already taken place, then the husband may do so and not fulfill the condition again, then the marriage remains valid but the condition is void. Meanwhile, the marriage agreement according to Indonesian law does not only regulate property issues and the consequences of marriage but also the rights and obligations of both parties as long as the agreement does not conflict with the limits of the law. Marriage is a permanent relationship between two people that is recognized as legitimate by the community concerned based on the applicable marriage regulations. Depending on the local culture, the form of marriage can vary and its purpose can vary as well. But generally marriage is exclusive and recognizes the concept of infidelity as a violation of marriage. This research was conducted to examine marital agreements in the perspective of Indonesian law. This research is conducted with a normative approach to analysis using primary and secondary materials presented qualitatively using the deductive method to get conclusions. The result of this study is that the juridical marriage agreement of the existence of the marriage agreement is that it does not cancel the existing marriage contract. The conclusion is that based on the descriptions described thoroughly, this research can be concluded that the marriage agreement made by the prospective husband and the prospective wife at the time or before the marriage is held which is legalized by the marriage registrar as regulated in Law number 1 of 1974 Article 29, emphasizes that the contents of the agreement must not violate the boundaries of law, religion and decency, meaning that it can be about anything.
The role of family on children's education islamic law perspective
Authors: Zainudin Ahmad , Al-Muqri Fatima
Published: August 2024

This research examines the role of the family in children's education from the perspective of Islamic law. The main issues raised are how the family influences the process of child education in accordance with the principles of Islamic law and what challenges are faced in its implementation. The purpose of this study is to analyze the role of the family in children's education and how Islamic law governs family responsibilities.. The research method used is literature reviewand in-depth interviews with parents and educators. Data were collected from relevant primary and secondary sources, including classical and contemporary texts on Islamic law and education. The results show that the family has a central role in children's education according to Islamic law, which includes the responsibility to provide adequate religious education, educate children with moral values, and support their academic development. The research found that despite the important role families play, challenges include a lack of understanding of the principles of Islamic law and limited resources. The findings emphasize the need for a more integrative approach and support for families in carrying out their role in children's education in accordance with Islamic law.
PR-276-223814-R02 Pragmatic Application of MegaRule RIN 1-192.712 Toughness Values L2 and L3 Procedures
Authors: Wilkowski Gery , Bagnoli Ken
Published: August 2024

This project addresses pragmatic application of the new DOT/PHMSA MegaRule RIN 1 - 192.712 for recommended toughness values for determining if an ILI detected axial flaw needs repair or can instead be observed for any future growth. The MegaRule toughness is expressed as the Charpy energy value, which came from Charpy test data at 50�F. However, the fracture toughness of a surface-cracked pipe is quite different than Charpy impact toughness values, especially if the Charpy data is in the brittle-to-ductile transition region. The surface-cracked pipe burst-pressure transition temperature can be greatly lower than the Charpy impact specimen transition temperature due to loading rates and constraint effects (bending versus tension loading). In cases with axial surface cracks in vintage base-metal pipe tests, the surface-cracked pipe burst pressure transition temperature was greater than 200�F lower than the Charpy transition temperature. The procedures were extended to welds, and in the Level 1 report, databases from member companies were examined to establish what Charpy energy values should be used to reflect the toughness of a surface crack in the pipe at the operating temperatures, and still be consistent with the MegaRule Charpy information and safety desires.
Placing New Insight into Animal Law Development
Authors: Hodgson Ronald
Published: August 2024

This paper seeks to contribute to the development of animal law
discussion. The article first introduces the ecology prevailing dialogue
between ecology and law through introducing and compiling four groupings of
work that together have produced this dialogue. It then outlines the
ecological critique of orthodox legality, and the consequent assumption by
ecology of the problematic of legality and social organisation. It argues
that in this dialogue affective assemblage theory has developed as a
pre-prepared place for the animal in the dialogue as an affective body of
intensities in a complex social-ecological assemblage. At its broadest, the
implication of taking up this dialogue would be to allow for animal lawyers
to more knowingly place themselves in the vanguard of an emerging new
relationship between humans, animals, and Earth.
DESAIN ALAT PENGERING IKAN TIPE EFEK RUMAH KACA DI DESA KUALA LEUEGE PEREULAK ACEH TIMUR
Authors: Fajri Rahmatul , Jofrishal Jofrishal , Almi putra Rachmat , Tri Anda Sabrian , Nucifera Prima
Published: August 2024

Pengabdian kepada masyarakat yang telah dilakukan bertujuan untuk meningkatkan perekonomian masyarakat desa Kuala Leuge  Pereulak Aceh Timur melalui pengolahan hasil tangkapan  masyarakat setempat dengan pengeringan ikan yang efektif dan sesuai. Metode pelaksanaan pengabdian yang dilakukan yaitu melalui sosialisasi dan edukasi mengenai pemanfaatan hasil laut secara efektif melalui penjualan ikan kering atau ikan asin menggunakan pengeringan yang baik dan efektif. Hasil dari kegiatan pengabdian yang telah dilakukan memberikan dampak positif terhadap masyarakat di desa Kuala Leuge, yaitu dapat meningkatkan perekonomian masyarakat melalui pelatihan dari kegiatan yang dilakukan masyarakat lebih mudah dalam melakukan pengeringan ikan yang akan dipasarkan.
Sistem Pendukung Keputusan untuk Pemilihan Jurusan di SMKN 2 Padang Menggunakan Metode Analytical Hierarchy Process Berbasis Web
Authors: Triagil Boyke
Published: August 2024

Sistem Pendukung Keputusan menggunakan metode Analytical Hierarchy Process berbasis web untuk menentukan jurusan ini merupakan sebuah sistem pendukung keputusan yang dibuat untuk menentukan penjurusan bagi siswa pada SMKN 2 Padang. Penjurusan yang akan diberikan diambil dari berbagai kriteria seperti nilai mata pelajaran jurusan, nilai rata-rata rapor, minat siswa, pemahaman materi dan latar belakang siswa. Dengan adanya aplikasi ini, diharapkan siswa mendapatkan jurusan sesuai dengan minat dan kemampuannya masing-masing. Sistem ini dibuat berbasis web menggunakan bahasa pemrograman PHP dan MySQL, dan menggunakan metode Sistem Pendukung Keputusan Analytical Hierarchy Process (AHP)
Reviewer Acknowledgements for Journal of Politics and Law, Vol. 17, No. 3
Authors: Tai William
Published: August 2024

Reviewer acknowledgements for Journal of Politics and Law, Vol. 17, No. 3, 2024
Analisis Kelompok Lansia Berdasarkan Kategori Usia Dengan Metode K-Means Clustering
Authors: Lela Lailatul Kaamilah  , Mulyawan Mulyawan
Published: August 2024

The application of k-means can be used to group the number of elderly people based on age category. By using this algorithm, groups of elderly residents who have the same age characteristics can be determined. Elderly (elderly) is the share of the population aged 60 years and over, the health department categorizes the elderly based on their age level, namely: early elderly, late elderly, and elderly). The increasing number of elderly people worldwide has created problems in managing the welfare of the elderly population. Inaccurate information regarding the distribution of the number of elderly people in each age category makes it difficult to make the right decisions to improve the welfare of the elderly population. In this case, the application of K-Means clustering can be used as a tool in grouping the number of elderly people based on age category. With this algorithm, data can be grouped quickly and efficiently, so that it can assist in making appropriate decisions to improve the welfare of the elderly population. However, the K-Means Clustering algorithm is only used as a tool, and must be strengthened with proper analysis and recommendations. In the village of Cimari, Cikoneng District, Ciamis Regency, in terms of grouping the elderly based on age categories, there are limitations in managing data on the elderly population, namely by manual method which requires quite a long time. The design method used is data collection: the number of elderly people and their age category. This data was obtained from data from Cimari villagers Based on the grouping results using K-Means Clustering on the grouping of the elderly population by age category, the Davies Bouldin results were 0.263, cluster 0 contained 119 items, cluster 1 contained 101 items, and cluster 2 contained 80 items.
Profitabilitas, Financial Leverage Dan Perataan Laba
Authors: Nunuk Tri Utami  , Febryandhie Ananda
Published: August 2024

Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.
Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK
Authors: Yuanne Gabrila Sriyanto  , Pingky Nila Primasari  , Endang Kartini Panggiarti
Published: August 2024

The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
Pengaruh Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Nurasana Nurasana  , Muhammad Rivandi
Published: August 2024

Tax is the main source of state income which is used to finance government expenditure and national development. The formulation of the problems studied in this study are: (1) whether tax sanctions affect individual taxpayer compliance. ( 2 ) whether taxpayer awareness affects individual taxpayer compliance. The purpose of this study was to analyze the effect of tax sanctions on taxpayer awareness on individual taxpayer compliance.  The related mariable used is taxpayer compliance from taxpayers.
Sistem Informasi Simpan Pinjam Pada Koperasi Guru Dan Karyawan “Dwija Bhakti” SMA Negeri 2 Mranggen Berbasis Multi User
Authors: Lutmawati Lutmawati  , Kasih Purwantini  , Arsito Ari Kuncoro  , Iman Saufik Suasana  , Febryantahanuji Febryantahanuji
Published: August 2024

Purpose of this study is to create a storage information system so that there is no wrong recording. Creating an automatic data search information system so that there is no need to search in a ledger, Creating an accurate information system in calculating savings, loans, installments and the distribution of the remaining operating results (SHU) automatically, Creating an information system that will make it easier to make the right reports, fast and accurate for cooperatives. The problem that arises in this cooperative is that the process of recording and searching for data on deposits, loans and installments is still manual in the form of a ledger. Another obstacle encountered is the calculation of deposits, loans, installments and SHU still using Microsoft Excel, which is still possible for errors in calculations. In addition, report generation also uses Microsoft Excel which requires data recording one by one which results in the presentation of the report taking a long time. The method used in this research is multi-user based using Visual Basic software, MySQL database and peer to peer network topology. The results of the analysis obtained from this study are the application of cooperative The savings and loan information systems that have been validated through several stages
ARTIKEL STUDI KELAYAKAN BISNIS “Analisis Studi Kelayakan Bisnis Mafia Sushi”
Authors: Mohammad Afrizal Miradji  , Achmad Riyan Efendi  , Afidah Sal Sabila  , Asyifa Berlianasari Tamara  , Hana Amiratul Laili  , Muhammad Farhan Adiyatma Putra  , Yohanes Yanto Lung  , Yustisia Hima Nayola
Published: August 2024

Current business opportunities are very helpful to the community's economy, one of which is the food business, because all people need food to meet their food needs. At present there are many beginners who are trying to innovate food to be different and hopefully attract consumers. Mafia Sushi is one of our innovations in the food sector so that consumers are interested in buying our products. Currently, the most commonly encountered sushi is ordinary sushi wrapped in nori, but our product is different. Our product is Fried Sushi which we coat with panir flour with our own sauce. Our products have affordable prices that can be enjoyed by all groups of people
Pengaruh Capital Adequacy Ratio, Non-Performing Financing Dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Perusahaan
Authors: Habib Musthafa  , Wastam Wahyu Hidayat  , Endah Prawesti Ningrum
Published: August 2024

The purpose of this study was to find out and analyze the effect of Capital Adequacy Ratio, Non-Performing Financing and Operational Income Operating Costs on Financial Performance in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples used in this study were 22 companies. The sample was selected using purposive sampling method. The analytical method used in this study is descriptive statistics, t test, F test and the coefficient of determination using the adjusted R square. Test data using SPSS version 25 by using multiple regression tests and hypothesis testing. Partial testing with the t test shows that the Capital Adequacy Ratio (CAR) has a negative effect on financial performance, Non-Performing Financing (NPF) has no effect on financial performance, Operating Costs Operating Income (BOPO) has a negative effect on financial performance. The results of simultaneous testing with the F test are that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Income Operating Costs (BOPO) have an effect on financial performance.
Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2021
Authors: Islamitha Adinda Putri  , Mulyadi Mulyadi  , Panata Bangar Hasioan Sianipar
Published: August 2024

This study aims to test and analyze the effect of liquidity and leverage on tax aggressiveness and to test and analyze the effect of company size on moderating liquidity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange. The variables used in this study are liquidity and leverage as independent variables, tax aggressiveness as the dependent variable and firm size as a moderating variable. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple regression test and moderation, hypothesis testing, namely the analysis test r and t test. The results of this study indicate that partially liquidity has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, firm size cannot moderate the effect of liquidity on tax aggressiveness, and firm size can moderate the effect of leverage on tax aggressiveness.
Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021
Authors: Rofiqoh Nurfajriah Modjo  , Mulyadi Mulyadi  , Panata Bangar Hasioan Sianipar
Published: August 2024

This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable
Pengaruh Ukuran Perusahan, Leverage,Kepemilikan Asing Dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Sektor Oil, Gas & Coal Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Authors: Nadhila Rahma Rustian  , Syafri Syafri
Published: August 2024

Taxes are the most important way a country pays for government services. Multinational business organizations emerged as a result of the expansion of international economic activity. . This study aims to analyze the effect of company size, leverage, foreign ownership and profitability on transfer pricing in oil, gas & coal sector companies listed on the Indonesian stock exchange (bei). This type of research is quantitative, this research is using documentation method to collect data by recording and storing data from various existing sources. Based on the results of generalized linear model analysis, it shows that company size, leverage and profitability have a significant negative effect on transfer pricing. Based on the result of generalized linear model analysis, it shows that foreign ownership has insignificant influence on transfer pricing.
Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing
Authors: Shalsabila Herman  , Dirvi Surya Abbas  , Hamdani Hamdani
Published: August 2024

The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism and debt covenant on transfer pricing in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2016-2020. The sampling technique uses purposive sampling technique. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Bonus Mechanism and Debt Covenant have no effect on Transfer Pricing, Tunneling Incentive has no influence on Transfer Pricing.
Pengaruh Remote Working Terhadap Employee Engagement Pada Karyawan Generasi Z (Studi Kasus Pada Perusahaan Startup di Kota Bandung)
Authors: Vania Citta Mufarrihati  , R. Rina Novianty Ariawaty
Published: August 2024

Generation Z has now entered a work environment that was previously only filled with Generation X and Millennials. With Generation Z's preference for remote working, companies need to prepare and adapt to this phenomenon. However, remote working apparently has advantages and disadvantages that can increase or decrease the level of employee engagement in the company. Especially in startup companies, which started to become popular during the COVID-19 pandemic, most of them implemented remote working. Apart from that, as many as 49.5% of startup employees are from generation Z, so it needs to be a priority so that companies have a high level of employee engagement. Due to the fact that only 10% of startups in Indonesia can survive and 26% fail due to low levels of employee engagement. This research aims to determine the relationship between remote working and employee engagement among generation Z employees of startup companies in the city of Bandung. Sample in this research was 120 people from the generation Z who currently/have (at least 3 months) worked at a startup company in Bandung city. By determining the sample using purposive sampling with the hair’s formula. The method used in this research uses descriptive and verification methods with a quantitative approach, which is measured using a simple linear regression test. The results of this research show that remote working has a positive influence on employee engagement.
Pengaruh Kepemimpinan, Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Kencana Hijau Binalestari
Authors: Muh. Aslam Syam Yunus  , Nurman Nurman  , Ilham Wardhana Haeruddin
Published: August 2024

Human resource development is needed to improv employee performance, especially at PT. Kencana Hijau Binalestari. This study aims to examine the influence of leadership, compensation, and work environment to work environment of PT. Kencana Hijau Binalestari. This research is a quantitative research is all employees of PT. Kencana Hijau Binalestari a number of 40 employees. Determination of the sample using saturated sampling technique, where the the entire population is sampled. Data analysis techniques used in this study are descriptive statistic, instrument test, classical assumption test, and hypotesis testing with mutiple linear regressionusing the help of IMB SPSS Statistic version 20 program. The result of this study partially showed that leadership has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, and work environment  has a negative and significant effect on employee performance. The result of the research simltaneously shows leaderhip, compensation, dan work environment has a positive and significant effect on employee performance at PT. Kencana Hijau Binalestari.
Pengaruh PDRB dan Pengeluaran Pemerintah Terhadap IPM dan Kemiskinan di Kota Langsa
Authors: Puja Silvia  , Asyura  , Renilda  , Asnidar  , Puti andiny
Published: August 2024

The purpose of this study was to determine the effect of GDP and government spending on HDI and poverty in the city Langsa. This type of research is quantitative descriptive in which the type of data used is secondary data. This research uses multiple linear regression approach. The results of this study indicate that GRDP has a positive and significant effect on HDI in the city of Langsa, government spending has a positive and insignificant effect on HDI in the city of Langsa, GRDP has a positive and significant effect on poverty levels in the city of Langsa, government spending has a positive and insignificant effect on poverty In city of Langsa, HDI has a negative and insignificant effect on poverty in the city of Langsa.
Pengaruh Indeks Pembangunan Manusia dan Tingkat Pengangguran Terbuka Terhadap Kemiskinan di Kabupaten Simalungun
Authors: Sri Maya Ningsih  , Indah Pertiwi Siregar  , Humitcha Manalu  , Safuridar
Published: August 2024

The purpose of this study is to ascertain how Simalungun poverty rate fluctuates by the Human Development Index (IPM) and Open Unemployment Rate (TPT). Secondary data from the Simalungun Central Bureau of Statistics (BPS) has been utilized in this study. For 23 districts and cities in Simalungun, a panel random effect model was utilized from 2023. The findings indicated that HDI and TPT decisively and adversely impacted Simalungun poverty levels. The government must thus confirm the riil data on the unemployment rate by address and encourage more unemployed others to develop their skills and knowledge by offering mentoring, funding, and more help for MSMEs, as well as by recruiting in new industries. The administration is anticipated to keep raising the bar regarding human development.
Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Abdi Budi Mulia (ABM)
Authors: Sri Anggraini  , Maharani Maharani  , Rahmad Pardosi
Published: August 2024

This article discusses the role of accounting theory in the financial reporting system at PT companies. Abdi Budi Mulia. Accounting theory has an important role in the development of accounting systems and financial reporting in companies. This research uses a qualitative descriptive method by conducting a case study at PT. Abdi Budi Mulia. The research results show that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles that stand in the way of implementing an accounting system, such as changes in regulations, limited human resources, use of technology, limited time and costs, as well as difficulties in processing data. Therefore, companies must pay attention to these factors in developing a better and more integrated accounting system. In this article, the author also discusses the influence of accounting history in Europe, America and Indonesia on the development of the accounting system in Indonesia, as well as the challenges and obstacles that may be faced in implementing the accounting system at PT. Abdi Budi Mulia. It is hoped that this article can provide insight and a better understanding of the role of accounting theory in the development of accounting systems and financial reporting in companies.
Pengaruh Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan dengan GCG sebagai Variabel Moderasi terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI
Authors: Sullicyanna Luna Bianca  , Hwihanus Hwihanus
Published: August 2024

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure, financial performance, company characteristics, with good corporate governance as a moderating variable on firm value. This study uses quantitative methods with secondary data types, namely annual reports. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022 with a total research sample of 13 companies selected using purposive sampling method. Data processing and analysis techniques using SMART-PLS software version 2. The results of this study indicate that macro fundamentals, capital structure, and ownership structure have no significant effect on firm value while financial performance and company characteristics have a significant effect on firm value; macro fundamentals have a significant effect on capital structure; macro fundamentals and capital structure have no significant effect on ownership structure; macro fundamentals have no significant effect on financial performance while capital structure has a significant effect on financial performance; macro fundamentals and capital structure have no significant effect on company characteristics; ownership structure and company characteristics have no significant influence on financial performance; with GCG moderation ownership structure and financial performance have a significant effect on firm value while company characteristics have no significant effect on firm value.
Heuristik Dalam Aktivitas Akutansi
Authors: Fitria Asas
Published: August 2024

The main aim of this study is to investigate the role of heuristic techniques and cognitive biases in investment decision making and suggest directions for further research. This research uses literature review techniques to understand heuristics and biases that are important in financial behavior and influence investment decisions. This article provides a conceptual overview of the impact of heuristic techniques and cognitive biases in investment decision making. The results of the conceptual analysis show that currently investors use heuristics to minimize losses and maximize profits, but this often leads to systematic decision making errors. This paper advises investors to prioritize financial literacy as a prerequisite for making capital market investment decisions and minimize over-reliance on heuristic techniques, which are often misleading. This research is the first to focus on the impact of cognitive heuristics and biases, informing investment decisions, and suggests directions for future research. This article provides a better understanding of the behavioral finance approach to investment decision making.
Urgensi Kompetensi Penilaian dan Pengambilan Keputusan Bagi Guru
Authors: Edy anas Ahmadi
Published: August 2024

The main competence required by teachers is the competence of assessment and decision making (judgment and decision making), which is defined as the ability to draw conclusions about the situation at hand and the ability to make decisions under any conditions, including when under pressure. This ability must be possessed by every individual including the teacher because the condition under pressure or often called stress has become an inseparable part of life. Stress can make someone who experiences it think and try hard in solving a problem or challenge in life as a form of adaptation response to stay afloat. But it also becomes a big problem for teachers because it can affect health and achievement and can have adverse effects on their students
Treatment of Fixed Assets Against IFRS
Authors: Thesalonika Djumaifin  , Felix Chandra Pranoto  , Hwianus Hwianus
Published: August 2024

Adjustment of the treatment of fixed assets to International Financial Reporting Standards (IFRS) has a significant impact on accounting practices throughout the world. This article discusses the treatment of fixed assets in IFRS based on an entity's or company's compliance with international standards which are used as a guide in financial reporting. This research aims to compile a Meta-Analysis of five leading international journals on the Treatment of Fixed Assets Based on IFRS. The meta-analysis method used in this article is to analyze and compile findings from 5 international journals which have discussed the treatment of fixed assets based on IFRS in various countries. The objects of this research are India, Russia, China, Brazil and Romania. These results produce information that from these results it is known that IFRS Principles and Theory show that there are similarities and differences in the adoption and application of IFRS, especially in the context of fixed asset recognition and valuation in the public sector in each country. Although IFRS provides comprehensive financial reporting standards, adjustments and interpretations are still required to ensure its effective application in the unique public sector context.
Peran Pengawasan Internal Dalam Upaya Pencegahan Kecurangan Akuntansi Sektor Publik
Authors: Devi Savira  , Sonny Fransisco Siboro  , Shalshabila Shafa
Published: August 2024

Internal supervision plays a crucial role in preventing fraud that occurs in the public accounting sector (ASP) in Indonesia. Fraud is a serious problem that can harm various parties, both financially and in terms of reputation. This research technique reviews various aspects related to the internal supervision/control system, the role of internal audit, and other aspects or factors that contribute to efforts to prevent fraud. Through method techniques from a literature review, this study can be concluded, and analyze the results of related research, which highlights the importance of the whistleblowing system, implementation (e-procurement), and internal supervision/control system (SPI) as part of prevention strategy. The main findings show that internal control is very effective and significant in reducing the possibility of fraud. Meanwhile, a good internal supervision/control system (SPI) will play a very important role in protecting assets and maintaining the integrity of financial reports. The implications of this research objective can provide guidance for organizations to strengthen corporate financial governance and increase effectiveness in facing fraud challenges in the future.
Pengaruh Pengetahuan Akuntansi dalam Mengatur Gaya Hidup Mahasiswa Akuntansi Universitas Muhammadiyah Malang
Authors: Andini Nur Fadilah  , Hari Setiono  , Muhammad Bahril Ilmiddaviq
Published: August 2024

Technological advances are a major factor in lifestyle changes that can encourage humans to always feel less satisfied with what they currently have, thus triggering sustainable consumption patterns of goods and services without deep consideration. In determining lifestyle, accounting plays an important role for a person because it helps him manage expenses to achieve the desired lifestyle. This study aims to examine the effect of accounting knowledge on lifestyle. The object of research focused on students of the accounting study program at Muhammadiyah University of Malang class of 2022 and 2023. The dependent variable used is lifestyle, while the independent variables used include learning in college, financial literacy, and financial management. Sample determination using probability sampling technique with disproportionate stratified random sampling method. Research data collection was carried out by distributing questionnaires to students. The results showed that, learning in college, financial literacy, and financial management both partially and simultaneously there was a positive and significant influence on the lifestyle of students of the accounting study program at Muhammadiyah University of Malang. In addition, the relationship between the two variables is very strong.
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Pertanian Yang Terdaftar di BEI Periode 2020-2023
Authors: Agustin Wulandari  , Hari Setiono  , M. Bahril Ilmiddaviq
Published: August 2024

Financial report analysis functions to identify the weaknesses and strengths of a business so that the business can make the right decisions, as is the case with registered agricultural sector companies. The study aims to understand the influence of ROA, CR, DAR, TATO and EPS on stock prices. Understanding with a quantitative approach and multiple regression analysis methods using SPSS 2 software. The sample in the study consisted of 22 businesses that used purposive sampling techniques. Based on the research results, ROA, CR, TATO, and EPS partially all have a significant effect on stock prices, while DAR does not have an effect on stock prices in the agricultural sector. In addition, simultaneously ROA, CR, DAR, TATO, and EPS have a significant effect on the stock prices of agricultural sector companies listed on the IDX.
ANALISIS TINGKAT KESEHATAN KEUANGAN DENGAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL (RGEC) PADA BANK PEMBANGUNAN DAERAH DI PULAU JAWA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2021
Authors: Kharisma Ade Putri  , Tries Ellia Sandari
Published: August 2024

Penelitian ini bertujuan untuk mengetahui penilaian dan perbandingan tingkat kesehatan Bank Pembangunan Daerah di Pulau Jawa ditinjau dari aspek Risk Profile, Good Corporate Governance, Earning dan Capital (RGEC) tahun 2017-2021. Bank Pembangunan Daerah di Pulau Jawa terdiri dari Bank Pembangunan Daerah Jawa Timur, Bank Pembangunan Daerah Jawa Barat dan Banten, Bank Pembangunan Daerah DIY, Bank Pembangunan Daerah Jawa Tengah dan Bank Pembangunan Daerah DKI. Metode yang digunakan dalam menganalisis tingkat kesehatan suatu bank adalah dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC). Karena tingkat kesehatan bank sangat penting dalam membangun kepercayaan masyarakat terhadap perbankan. Penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Berdasarkan hasil analisis data dapat disimpulkan bahwa selama periode 2017-2021 kinerja keuangan kelima Bank Pembangunan Daerah yang terdaftar di Pulau Jawa termasuk dalam kategori baik karena memenuhi ketentuan batas rasio yang ditetapkan oleh regulator, baik Bank Indonesia (BI) maupun Otoritas Jasa Keuangan (OJK).
Analisis Implementasi Metode Economic Order Quantity (EOQ) Sebagai Alat Perencanaan dan Pengendalian Bahan Kimia Laboratorium pada PT Sucofindo Surabaya
Authors: Devi Nala Ratih  , Sunu Priyawan
Published: August 2024

Tujuan dari penelitian ini untuk mengetahui sebagai berikut Mengetahui Total biaya persediaan bahan kimia dan frekuensi dalam pembelian bahan kimia dan kebutuhan bahan kimia yang baik dalam satu periode pada PT Sucofindo Surabaya penelitian ini menggunakan metode deskritif kuantitatif. Dalam penelitian ini Sumber data primer diperoleh dari perusahaan PT Sucofindo Surabaya. Dalam pengumpulan datanya mnggunakan metode wawancara dan dokumentasi kepada pihak perusahaan yang berhubungan langsung dengan objek penelitian.
          Hasil dari penelitian yang sudah dilakukan, peneliti menggunakan data bulan Januari hingga Juni 2022 didapatkan pemesanan optimal untuk bahan kimia kimia Hydroclorine Acid sebesar 5.910,82 cc, Nitrit acid 65% sebesar  2.743,18 cc, Sulfurit Acit sebesar 5.356,33 cc, Methanol sebesar 3.045,64 cc, Toluene PA sebesar 2.778,36 cc, Widj Sol sebesar 435,50 cc, Perclorine Acid sebesar 1.026,49 cc, dan Ethanol Absolute sebesar 725,83 cc.
DEVELOPMENT OF COMMUNICATIVE COMPETENCIES OF FUTURE ENGLISH LANGUAGE TEACHERS BASED ON DIGITAL TECHNOLOGIES
Authors:   Ph.D., senior lecturer of the Faculty of Foreign Philology, Termiz State University, Uzbekistan, kizi Alaudinova Dilnoza Rustam
Published: August 2024

The role of modern technology in language learning and teaching is incomparable. The use of technological tools is useful in every aspect of learning a foreign language (reading, reading, listening and speaking). For example, in order to listen and understand, of course, this process cannot be carried out without a computer, player, CD discs. Listening comprehension is one of the most important parts of language learning. At the same time, the reader is required to pay attention to the speaker's pronunciation, adherence to grammatical rules, vocabulary and its meanings.
Pelatihan Meningkatkan Kompetensi Penyusunan Laporan Keuangan bagi Anggota P4 Jakarta Barat
Authors: Darmawati Deni , Emilisa Netania , Masnita Yolanda , Yusran Husna Leila , Ariarti Juni , Claudia Hadijah Ayu , Anggraeni Dewi
Published: August 2024

Pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan kompetensi guru-guru SMK di wilayah Jakarta Barat dalam penyusunan laporan keuangan. Latar belakang kegiatan ini adalah kebutuhan mendesak untuk memperkuat keterampilan guru dalam aspek keuangan, yang menjadi salah satu indikator penting dalam pengelolaan pendidikan yang lebih baik. Metode pelaksanaan pengabdian ini mencakup pendekatan yang komprehensif, yaitu melalui penyuluhan teori dasar, pelatihan langsung yang melibatkan praktik penyusunan laporan keuangan, serta pendampingan intensif yang dilakukan selama dan setelah pelatihan. Dalam proses pelaksanaan, dilakukan juga pembinaan dan evaluasi secara berkala untuk memastikan bahwa setiap peserta dapat menguasai materi dengan baik. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam pemahaman dan kemampuan para guru dalam menyusun laporan keuangan. Selain itu, program ini dirancang untuk berkelanjutan dengan adanya rencana tindak lanjut berupa pendampingan pasca-pelatihan, yang bertujuan untuk memastikan penerapan konsep dan praktik yang telah diajarkan dapat berjalan secara optimal di sekolah masing-masing peserta. Kegiatan ini juga diharapkan dapat menjadi model bagi pelatihan serupa di masa depan.
O isolamento social alterou o curso do desenvolvimento motor de bebês nascidos durante a pandemia do COVID-19?
Authors: Beneduzi Amanda , Gerzson Laís Rodrigues , Almeida Carla Skilhan de
Published: August 2024

ResumoIntrodução: a pandemia pelo novo Coronavírus e o consequente isolamento social afetaram a rotina de famílias durante aquele período. Objetivo: avaliar o desenvolvimento motor de bebês típicos nascidos pré e durante a pandemia. Método: estudo transversal, composto por 18 bebês, nove nascidos antes (14,4±3,1 anos) e nove nascidos após a pandemia (14,9±3,5 anos). A escala Alberta Infant Motor Scale (AIMS) foi utilizada para avaliar o desenvolvimento motor. Resultados: não foram observadas diferenças entre os grupos com relação aos resultados brutos da AIMS (p>0,05). Quatro bebês nascidos durante o período de pandemia pelo COVID-19 foram classificados como pertecendo ao percentil 75-100. Conclusão: para esta amostra, sugerimos que o desenvolvimento motor não tenha sido afetado durante este período de falta de interação com o ambiente externo, devido ao ambiente familiar ter se mostrado promissor.