bluuebunny/crossref_metadata_2025 huggingface dataset:
Measuring The Performance of Teachers of SMPN 6 Cilegon Based on Self-Concept and Teaching Motivation
Authors: Karim Abdul
Published: May 2021

Increased teacher performance is influenced by many factors, one of which is self-concept and teaching motivation. This study aims to explain the results of a field study on teacher performance measurement based on self-concept and teaching motivation. This research is a correlational quantitative research. The research subjects were 36 teachers of SMPN 6 Cilegon. Collecting data using a Likert scale questionnaire technique. Research hypothesis testing with product moment correlation analysis and multiple regression analysis. The results showed that self-concept and teaching motivation affected teacher performance by. And among the variables that have the most influence on teacher performance is work motivation as much as self-concept. Based on the research results, the teacher should improve self-concept and teaching motivation. With the increase in these two things, it is hoped that teacher performance can increase.
Indonesia's role as a non-permanent member of the UN Security Council in Assisting the Resolution of Conflict in Afghanistan for the 2019-2020 Period
Authors: Jubaidi Khoirunnisa , Budiman Maisarti Razali
Published: May 2021

Indonesia has been elected for the fourth time to become a non-permanent member of the UN Security Council. Indonesia with its free and active foreign policy is entrusted with this position. Indonesia will serve during the 2019-2020 period. Indonesia has done a lot for world peace in accordance with the 1945 Constitution and with its free and active political principles. The author wants to see the role of Indonesia in its membership in the UNSC in helping to bring about peace in conflicting countries, in this case Afghanistan. However, the long conflict between the United States and the Taliban can be contained and resolved properly. The UN Security Council has the responsibility for this, and Indonesia takes part in it. How Indonesia makes policies and takes a role as a member of the International Organization Agency, who has this sizeable responsibility. By using the theory of Conflict Resolution and international organizations as an analysis tool, the author will discuss Indonesia's role as a non-permanent member of the UN Security Council in resolving the conflict in Afghanistan in 2019-2020.

Keywords: Role, conflict, Peace
Employee Engagement as An Effort to Improve Work Performance: Literature Review
Authors: Satata Dian Bagus Mitreka
Published: May 2021

Employee engagement is a physical and psychological condition related to work cognitively, emotionally, and behavior to achieve the goals of the organization. The purpose of writing this review article is to summarize and discuss employee engagement as an effort factor in improving work performance within the organization. The method used is a literature review, which is a literature review search for both international journals and national journals between 2013 – 2020 as many as 15 journal articles from the results of previous research. The results of the literature review show that employee engagement has an influence on individual work performance so that organizational goals can be achieved.
Relationship of Situational Leadership Style of Principal and School Climate to Teacher Integrity PAUD at Gambir Sub-District Central Jakarta
Authors: Wanto Wanto
Published: May 2021

The purpose of this study is to findout the relationship between the principal's situational leadership style and the school climate   together with the integrity of paud teachers in Gambir Sub-District of Central Jakarta. This research includes a type of quantitative research with koresional techniques.  The population in this study is all paud teachers in Gambir Sub-District of Central Jakarta which numbered 63 people. The sample from this study is the entire population. Data collection techniques use questionnaire methods and documentation. The research data in the analysis of two forms is descriptive and inference analasis. Description analysis is performed in the form of basic statistics such as average, median mode, standard deviation, variance, total score of distribution tables and histograms. Inference analysis consists of prerequisite analysis and hypothesis test. The conclusion of this study is that thereis a positive relationship between situational leadership style and schooliklin together with paud teacher integrity in Gambir Sub-district of Central Jakarta with double correlation coefficient (r12y)of 0.1509 and coefficient of determination of 0.388. This points out that if the situational leadership style and the school climate are jointly improved then the integrity of teachers is improved through the regression equation = 87.8+0.26 b1+0.02b2. This means the better the principal's leadership style and school climate the better the integrity of the teacher.
PAI Curriculum Innovation In Public College To Improve Student Competency
Authors: Arifin Muhammad Arifin
Published: May 2021

Innovation is defined as renewal in the face of change or improvement. Change is a shift in position or situation that is likely to result in a significant increase. Practical The curriculum is changed due to several factors, for example the development of science and technology. There is a possibility that the benefits of a predetermined or expected curriculum change could go wrong. Changing the curriculum in a very short period of time is considered a failure in certain cases, but is also believed to be an attempt to achieve improvement. Curriculum reform involves several components or several factors. Curriculum change cannot be successful without being complemented by those who are supported by component systems. Changes that are partial in nature will automatically waste energy, time, funds, and energy. In addition, changes to the curriculum are more focused on the curriculum itself and ignore other aspects; such as teachers / lecturers, students, methods, media funds, etc. will potentially fail. Therefore it needs serious consideration and reasonable reasons with the desire and total involvement of the components of the education system, so as to increase competence.
Drawing Art with Motivational Interviewing to Solve the Social Skills Problems of Teenagers at SMP 1 Wonosari, Gunungkidul, Yogyakarta
Authors: Suparjiya Atifah Hanum , Sa'adah Nurus
Published: May 2021

This study aims to look at the effect of drawing art with motivational interviewing in improving adolescent social skills issues at SMP 1 Wonosari. Drawing art as a tool to express problems while motivational interviewing is a step in changing behavior. This research is a quasi-experimental one group pre-test and post-test design, using purposive sampling based on the value of the low category social skills scale with a total of 10 students. Data analysis using SPSS and the Wilcoxon test. Data collection with a scale of social skills, observation, interviews, and documentation. Mean ranks or an average increase of 5.56. The final results using the Wilcoxon test can get the Asymp value. Sig. (2-tailed) of 0.02 <0.05, the hypothesis is accepted meaning that there are differences between social skills from the pre-test and post-test results. It can be concluded that the use of drawing art with motivational interviewing can improve social skills in students in SMP 1 Wonosari.
Waqf Based Education Independence In Making Islamic Education Institutions Quality
Authors: Saputra Eddy
Published: May 2021

Education should be easily accessible for every child of the nation. There are still problems in the world of education, especially for people with low income. The potential of waqf is being promoted and developed in this country. However, it is unfortunate that the new funding has been allocated only as a boost to state finances, and the Indonesian Waqf Board has distributed it to the Ahcmad Wardi Eye Hospital in Serang, So through this research, the researcher proposes that the Indonesian waqf body also participate in developing a national scale Islamic education that can be accessed by anyone. like a quality Islamic education institution such as Al Azhar in Cairo and so on, where these educational institutions become large because of the independence of the institution that is financed by waqf. This research uses descriptive qualitative method. This research was conducted in order to aim for educational institutions to become independent through the empowerment of waqf.
Strengthening Character Education Of Students In Nonformal Education In Public Education
Authors: Muhajir Achmad
Published: May 2021

In order to carry out the mandate of the Law. No. 20 of 2003 as stated in PP no. 55 of 2007 concerning religious education and religious education is education that prepares students to be able to carry out roles that require mastery of knowledge about religious teachings and / or become experts in religious science and practice their religious teachings. Religious education also develops as a result of religious education subjects / courses which are considered to face various limitations. Especially at the public tertiary level where the religious education course only received a portion of 2 credits according to the decision of the Director General of Higher Education, Ministry of National Education Number: 43 / DIKTI / Kep / 2006. To overcome the shortage of religious learning, some people overcome it with additional religious education at homes, houses of worship, or in associations which then develop into formal, non-formal or informal religious education units or programs. As for the campus community, an innovation was carried out in the form of Diniyah Takmiliyah al-Jami'ah Education as a trap for the two credits that students were accepting in lectures.
Ambivalence in Wieteke Van Dort’s Geef Mij Maar Nasi Goreng
Authors: Handoko Putut , Hariyono  , Pujimahanani Cahyaningsih
Published: May 2021

This research focuses on how ambivalence works within the case of a Surabaya born singer, Wieteke Van Dort through her song Geef Mij Maar Nasi Goreng. The colonial power that lasted the longest time in today Indonesia was the Dutch administration. The Dutch people living in this area, experienced ambivalence, as the result of the challenging condition and the process of adaption where it was completely enigma to the condition of the motherland. Therefore, this study is conducted as a challenge to dichotomy of western vs eastern division in which extremely opposes each other. This research was descriptive qualitative in nature. The theory of ambivalence proposed by Homi Bhabha was used as an underlying theory. Postcolonial approach was also applied in analyzing Wieteke Van Dort’s ambivalence. The data were in the form of lyrics of a song entitled Geef Mij Maar Nasi Goreng.  The research findings prove that through the lyrics of Geef Mij Maar Nasi Goreng, Wieteke Van Dort experiences ambivalence through her complex feeling in being attracted to her “native” Surabaya and her repulsion on the inferior Javanese culture. The research also shows that the western people, through the life of Wieteke Van Dort through her song Geef Mij Maar Nasi Goreng, experience ambivalence. It challenges the notion of nativeness in a sense that Wieteke Van Dort, as a native of Surabaya by birth, is ironically rejected by the other natives because of the judgment by blood. Western people, represented by Wieteke Van Dort, truly experience ambivalence.
Does Health Protocol Contribute to the Indonesia’s Economic Growth in COVID 19 Pandemic?
Authors: Priana Wiwin , Sawitri Dewi Khrisna
Published: May 2021

The COVID-19 has effected many aspects of life within a year. Some countries have declared to lockdown their nations in order to protect their citizens. That also happens in Indonesia. Many efforts are conducted to restrict human interaction and it directly has impacted a lot for business and economy sector. In the beginning, the emerge of COVID-19 in Indonesia had directly decreased the economic growth. It also gives impact on the next growth during year 2020. Finally,  It results in the average of economic growth in overall 2020. This research explores the data of economic growth from taken from BPS. The result shows the economic growth in percentage and it also shows how the economic growth declines. This research also tries to elaborate the existence of government policy in Public Health sector that try to stimulate to the operational of  business.   Health Protocol is implemented for business during this pandemic though its implementation cost more money.
Updating Potential Soft Skills For Telecommuters In A Home-Work Double Situations In The Covid 19 Pandemic
Authors: Rini Hesty Prima , Sawitri Dewi Khrisna
Published: May 2021

Telecommuting is used to work far from the central office to achieve performance but now the term is shifting. Work from home is now hard to do since workers also have to take care of their families. Job routines are still demanding and at the same time, taking care of family and handling domestic affairs tasks can not be neglected since safety comes first to protect the family from the virus. Job demands shift in this COVID 19 pandemic as many domestic and office problems occur while people work from home. This review paper elaborates the important soft skills for telecommuting who work from home in this pandemic. The review was conducted from 1986 until the latest one in 2020. This review results in some soft skills that have evidenced their presence for telecommuters. The existence of soft skills are demanding and undoubtedly plays important role in helping telecommuters complete their job.
Analysis on Exchange of Information (EOI) to Increase the Quality of Investigation on Beneficial Owner Dispute (BO) According to Verdict of Tax Court from 2013 to 2015 in Directorate of Objection and Appeal
Authors: Rudi Hartasetiadi  , Machfud Sidik
Published: May 2021

Based on the research of Taxpayer who has done a cross-jurisdiction transaction, known that taxpayers have done several transactions with Tax Heaven country corporation. One of the goals of the transaction is to take advantage of the gap on Tax Treaty /P3B to achieve treaty benefit. Tax auditing is a tool to ensure that the party who received the income in treaty partner countries is the Beneficial Owner (BO) thus there will be no misused of P3B/treaty abuse. Exchange of Information (EOI) is a tool for gaining information, evidence, and/or explanation to gain a conviction of who are truly received the benefit. Considering the importance of quality of investigation to appeal in Tax Court, it is interesting to review about the usage of Exchange of Information (EOI) to increase the quality of tax investigation of BO dispute, in this case, Directorate of Objection and Appeal. In arranging this research, researchers used a qualitative approach considering the focus of research is the usage of EOI on the investigation which has many factors and not monocausal means there is no one single cause from social reality.   This research intends to know the use of EOI in increasing quality of tax auditing if it is reviewed from Tax Court verdict, supporting entities and the efforts which support the use of EOI in increasing the investigation of beneficial owner dispute. The result of this research explains that EOI usage to increase the quality of tax auditing of beneficial owner dispute has not been maximal or still low if it is assessed from the Tax Court verdict which DGT's percentage of losing verdict is higher than winning verdict. Factors that contributes the usage of EOI in increasing the quality of examination is human resource, which have good quality and quantity of examiner,  competent database system and good obedience of taxpayers, good technique of examining, clear and not misinterpreted rules of BO and EOI, good cooperation between partner country, good coordination and support in internal unit of DJP. Meanwhile, entities that could obstruct usage of EOI in increasing investigation quality of beneficial owner dispute is the human resource, which means that investigation quality that has to be increased and quantity of the investigators that are not sufficient. Directorate General of Taxes not yet has competent database, low obedience of taxpayers, absence of rules about Investigation Technique about beneficial owner dispute, limited period of investigation, different interpretations from judges, inchoate and unclear information in EOI, answers of EOI request that has not fulfilled by cooperating countries and unclear and weak rules about beneficial owner
The Awareness and Compliance Analysis Taxpayer Identification Number
Authors: Suherman Jajang
Published: May 2021

This article aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This article also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods. To obtain the data, researchers observe, document studies and interviews to informant, the officers and staff of STIMLOG. Based on the results of the research, NPWP ownership has not been done effectively. Some obstacles encountered, that is for the employees do not remain to think that not always work in STIMLOG, so that ownership of NPWP is less concerned. The recommendations given to solve such problems need to involve the Tax Office, Foundation, STIMLOG, and need to be socialized both to the permanent officer and the permanent employees in order to have a NPWP.
The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017
Authors: Fakhri Rana Sausan  , Korawijayanti Lardin , Arum Febriyanti Ciptaningtias
Published: May 2021

This research aims to analyze the effect of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange period 2012-2017. The sample of this research is consists of 21 property and real estate companies with 6 years period so a total of sample is 126 samples. Sources data is secondary data. The data analysis method in this research is used Multiple Linear Regression. The result shows that Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Exchange rate of Rupiah/US Dollar partially has got a significant effect on stock return while Return On Asset (ROA) and Earning Per Share (EPS) partially has got an insignificant effect on stock return, its mean Return On Asset (ROA) and Earning Per Share (EPS) can’t be determinant of stock return to investors who want to invest in the capital market.
Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables?
Authors: Rio Ahmad Junaedi  , Elva Nuraina  , Nur Nur Wahyuning Sulistyowati
Published: May 2021

This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in the property and real estate sub-sector companies which is quantitative research by applying hypothesis testing and conducting path analysis using linear regression. To test the influence of mediation in this study applying the Sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance.
The Influence Of Growth Opportunity And Return On Equity (ROE) Toward Company Capital Structure
Authors: Hamdan Hamdan
Published: May 2021

This study aims to determine the effect of growth opportunity and return on equity the capital structure of the automotive sub-sector companies and components listed on the Indonesia Stock Exchange (IDX) in 2014-2018.

The sample used in this study is the automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used was purposive sampling method and obtained 8 companies. The data collected is secondary data with the method of documentation through www.idx.com in the form of a company annual report. The analytical tool used for hypothesis testing is SPPS 20.

The results of this study are (1) Growth opportunity does not have a significant effect on the company's capital structure. (2) Return on equity has a significant effect on the company's capital structure.
The Effect of Applying Blockchain to The Accounting and Auditing
Authors: Supriadi Iman
Published: May 2021

Blockchain provides a extreme brand-brand new method towards document, procedure, as well as keep monetary info and deals. It has actually the prospective towards essentially alter the yard of the bookkeeping occupation as well as improve business community. Within this particular short post, our team talk about the ramifications of Blockchain in the business of bookkeeping as well as bookkeeping. Using a blockchain can help provide clarity on asset ownership and the existence of liabilities, and can dramatically increase efficiency for an accountant. Blockchain offers the potential for accounting and auditing. Blockchain helps auditors to track an account. Blockchain technology for auditors has conducted audit traces that they follow. For an accountant, Blockchain helps reconcile, trace the ownership of assets and authenticate transactions through features found in the technology. Blockchain can be used as a source of verification for data reported by accountants to users of the information generated by accounting
The Influence of Information Technology Covid-19 Plague Against Financial Statements and Business Practices
Authors: Lesi Hertati , Safkaur Otniel
Published: May 2021

Covid-19 information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses, causing inventory to become obsolete, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The covid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Covid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small-medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the covid-19 outbreak information technology was quite influential in the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona Pandemic.
Bankruptcy Analysis Using Altman Z-Score Model and Springate Model In Retail Trading Company Listed In Indonesia Stock Exchange
Authors: Prasetiyani Erni , Sofyan Moh.
Published: May 2021

The business environment in the retail experience turbulence, strong now many companies to reduce the impact  outlets greater losses. Reduction in earnings a problem most of all , and this has potential in bankruptcy retail company in the future  This research is analyzing about retail companies affected by the deterioration in performance that has been registered in Indonesia Stock Exchange. Model and data processing used to calculate potential harm is a model altman z score and models springate. Discussion result there is a retail companies go public has the potential to be the calculated use bankruptcy model altman z score as well as a model springate  namely pt modern. international. Information , proceedings in potential for bankruptcy at annual report is not disclosure , was recommended to the stakeholders to oblige any new issuers give this information in the annual financial report made that release every year.   To be accurate information and credible over the companies condition the truth.
The Effect Of Capital Adequacy Ratio On Return On Assets With Problem Credit Ratio Moderation
Authors: Sunaryo Deni
Published: May 2021

The study aims to determine the effect of Capital Adequacy Ratio on Return On Asset with the moderatiom of Non Performing Loan sub sector of national foreign exchange private banks listed on the indonesian stock exchange (IDX) in 2014-2018 with a population of 22 banks. The analysis technique used are simple Linear Regression and Moderated Regression Analysis (MRA). The result showed that the  Capital Adequacy Ratio has a positive and significant effect on Return On Asset. While the Capital Adequacy Ratio of Non Performing Loan is not able to moderate the Capital Adequacy Ratio with Return On Asset.
Decrease in Labor Levels in the Covid-19 Government Budget
Authors: Hertati Lesi , Zarkasy Wahyudin , Adam Mohammad , Umar Haryono , Suharman Harry
Published: May 2021

The overall budget of the government affected by covid-19 plays an important role in contributing to the welfare of the people who are being hit by a corona outbreak and more importantly is how the government's focus in determining the composition of the government budget itself.  Determination of the composition of the government budget is a strategic plan to achieve the population safety targets of the covid-19 outbreak and at the same time to emphasize the human resource sectors because all residents are required to lockdown. The government budget component is related to the provision of basic food and health assistance in the regions and the provision of basic community needs such as free food and free health. Government budget allocations to the food and health sectors for free encourage an increase in the corona outbreak so that the population death rate decreases more broadly. A small enemy that is not visible to the naked eye but enough to stifle the economy and employment so that development is stalled in all directions, poverty rates increase, economic growth is paralyzed. The government is responsible for the allocated financial allocations for health and food for the residents of their respective countries. The availability of food is influenced by the availability of local government budget in providing government policies. Regions that have better regional income budgets compared to other regions will tend to have high levels of regional income budgets. Government expenditure is closely related to community life processes due to the co-19 pandemic as a result of the government's success in handling co-19 nationally or regionally. This research method is descriptive and verification method, the analysis tool is structural equation modeling (SEM, Lisrel). The results showed that the decline in labor affected the Government Budget Period of the Covid-19.
Corporate Social Responsibility And Financial Ratio on Market Value Added
Authors: Hariyani Diyah Santi , Salatnaya L. H. Almira , Mardani D.Dwi
Published: May 2021

The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by determining their samples (purposive sampling) because there were certain considerations over a period of 2 years (2015-2016).

The results of this study indicate that simultaneously the effect of CSR and Financial Ratio together does not significantly influence Market Value Added (MVA). And partially ISO9001, ISO14001, ISO26000, OHSAS18001, Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Total Asset Turnover and Return on Sales do not significantly influence MVA. While partially only ESOP has a significant effect on MVA.
Policy Analysis of The Regional Government of Bengkulu Province in Supporting Fiscal Independence in The Autonomy Era
Authors: Susanto Yohanes , Suminar Panji , Suharto Sugeng
Published: May 2021

This study aims to measure how the degree of fiscal independence of Bengkulu Province in the era of autonomy and to find out how the policies of the Bengkulu Province local government in supporting fiscal independence in the era of autonomy. This research uses descriptive quantitative method using secondary data. Data analysis was performed using multiple linear regression model data analysis techniques. Based on the results of the study, it is known that the degree of fiscal independence of Bengkulu Province in the period 2013-2017 is for the proportion of PAD to TPD obtained an average of 31.79% based on the interval scale is stated to be sufficient, BHPBP against TPD obtained an average result of 4, 37% based on the interval scale was stated to be very poor, while the DAU and DAK against the TPD obtained an average result of 54.30% with the interval scale declared very good. The policy of the Bengkulu Province local government in supporting fiscal independence has made policies to create a conducive climate for investors, policies to encourage regional economic growth and regional spending are strived to support the achievement of development goals effectively and efficiently
The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City
Authors: Cameliawati Rissa Ayu , Ratih Ratih Kumala
Published: May 2021

The number of motorized vehicles has increased from year to year, but this has not been matched by the increase in the number of vehicles that have re-registered at the SAMSAT (One Stop Integrated Service) Office in Bekasi City. With the activities of the investigating team, the investigating team plays an important role especially for tax actors who do not re-register at SAMSAT Bekasi City, where they remind taxpayers to pay motor vehicle tax. This study aims to analyze the effectiveness of the motor vehicle tax inspection team as well as the obstacles and efforts made in increasing motor vehicle tax revenue in Rawalumbu Village, Bekasi City. The author uses the theory of David Krech, Richard S, Cruthfied and Egerton L. Ballachey Danim (2012: 119-120) in a book entitled Leadership Motivation and Effectiveness. This research is expected to be useful academically and practically. The method used in this research is descriptive qualitative. The results showed that the performance of the motor vehicle tax inspection team in Rawalumbu Village, Bekasi City was effective when measured by Beni Pekei's (2016) effectiveness criteria with a score of 100.38%. The obstacles faced in the effectiveness of the investigating team are the distance that is too far, the taxpayer's data is not up to date, and inadequate supervision by P3DW and SAMSAT. Meanwhile, efforts have been made, among others, Rawalumbu Village to cooperate with investigative teams and sub-districts to update taxpayer data periodically and to conduct socialization and education to taxpayers.
The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts
Authors: Safkaur Otniel
Published: May 2021

The internal control system is a process, which is influenced by human resources and information technology systems, which are designed to help an organization achieve a goal. The internal control system is a way to direct, supervise, and measure the resources of a regional financial management apparatus. The purpose of the internal control system is to achieve goals and guarantee or provide accurate financial reports and ensure compliance with laws and regulations. The internal control system, consisting of policies and procedures used in company operations to provide reliable financial information and ensure compliance with applicable laws and regulations. At the regional financial management apparatus level, the objectives of internal control are related to the reliability of financial reports, timely feedback on the achievement of operational and strategic objectives, and compliance with laws and regulations on cash receipts. At a specific transaction level, internal control refers to actions taken to achieve an objective to ensure payment, receipt of cash from third parties for a service that is performed). Internal control system procedures reduce process variations and cash receipt transactions and provide more accurate results. The population in this study were 44 SKPDs in the Skouw Mabo, Skouw, Yambe, Skouw Sae, and Mosso areas, Muara Tami District, Jayapura City. These four areas are the border areas of the Republic of Indonesia and Papua New Guinea. The sample collection method is purposive sampling by taking samples from the regional financial management apparatus. The data analysis technique used in this study was SEM PLS. The results of this study indicate that the internal control system, cash sales affect cash receipts.
The Effect Of Product Quality, Service Quality, Price On Product Purchasing Decisions On Consumer Satisfaction
Authors: Chaerudin Satria Mulia , Syafarudin Afriapoll
Published: May 2021

This study aims to provide empirical evidence regarding the influence of product quality, service quality, and price on the decision to purchase medical device products and their implications for consumer satisfaction. This study uses the PLS (Partial Least Square) analysis method. This study uses primary data in the form of a questionnaire and is distributed to 141 (one hundred and forty-one) respondents who are users of medical device products, namely apheresis machines. Based on the overall exposure of statistical calculations on structural model analysis and testing that partially, product quality is proven to have a positive and significant effect on purchasing decisions for medical device products, service quality is proven to have a positive and significant effect on purchasing decisions for medical device products, prices are proven to have a positive and significant effect. significant towards the decision-making of medical device product purchasing, product quality proved to have a positive and significant effect on consumer satisfaction of owned medical device products, service quality proved to have a positive and significant effect on consumer satisfaction of medical device products, price proved to have a positive and significant effect on consumer satisfaction of medical device products health. The purchase decision is proven to have a positive and significant effect on consumer satisfaction with medical device products.
The Effect of Product Quality on Customer Satisfaction Implications on Customer Loyalty in the Era Covid-19
Authors: Syafarudin Afriapoll
Published: May 2021

Customer satisfaction is the level of customer satisfaction after comparing the services or products received under what is expected. consumer satisfaction is the feeling of disappointment or pleasure for each individual after comparing the performance of the product that is thought of according to the expected product performance. Customer satisfaction is the goal of every company for the survival of every company. Paying attention to and increasing the level of customer satisfaction is very useful in the world of business competition. Companies with a high level of customer satisfaction tend to be superior to other competitors. Not only improving, but the company must also be able to maintain the stability of customer satisfaction levels to remain high. The function of customer satisfaction is very important in running a service and product business. By paying attention to customer satisfaction, entrepreneurs and business owners can find out about complaints and feedback from customers who receive services or products. From complaints and suggestions, the company can improve and improve the quality of customer service and products offered to compete and outperform competitors. A good company provides a means by which consumers can submit input and complaints so that consumers feel their voice heard. The research survey was conducted on 150 functional units at regional banks in Indonesia. The results showed that product quality affected customer quality and customer quality affected customer loyalty.
The Influence of Service Quality, Marketing Mix, on Bank Customer Satisfaction in the Era Covid-19
Authors: Rumiyati Rumiyati , Syafarudin Afriapoll
Published: May 2021

Building loyalty is no longer an option in the banking world. In recent years a trend has emerged, namely the tendency for customers to have more than one savings account at different banks. One of the ways to do this is by marketing service quality and marketing mix to customer satisfaction. The Bank's compliance with government policies to prevent the spread of COVID-19 is the Work From Home policy. Banking measures to optimize employee efforts to maintain the health of their closest people at home while providing maximum protection from the potential for contracting COVID-19 while interacting with the community while working or traveling to and from the office, namely adjustments to work systems. The role of marketing in banking is to build strong relationships sustainably by providing excellent service for the development of service quality such as Servqual, with Tangible, Responsiveness, Reliability, Assurance, and Empathy characteristics. New service quality that can be applied in the banking world in particular. The most important thing is Banking Service Quality (BSQ.) Like conventional bank service products, the bank's low rating. Testing using the PLS (Partial Least Square) analysis method. The results showed that customer satisfaction has a positive and significant effect on customer loyalty. Customer satisfaction affects the reliability, effectiveness, and assurance of the service portfolio, price, and access. Tangible must receive extra attention so that customer satisfaction can increase.
Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia
Authors: Anan Edy
Published: May 2021

The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent financial statements in the infrastructure industry listed on the Indonesian Stock Exchange (IDX). This study uses quantitative research methods. Sampling techniques use purposeful sampling, that is, hypothesis testing using logistic regression analysis models. The results showed that the stimulus measures had a positive and significant impact on fraudulent financial statements. Competence, opportunity, and rationalization have a positive and insignificant impact on fraudulent financial statements. The impact of self on fraudulent financial statements is negligible. The research supports the agency theory that management can commit fraudulent financial statements and achieve the Company's financial goals.
The Effect of Service Quality on Gojek Online Customer Satisfaction
Authors: Rizqi Muhammad , Syafarudin Afriapollo
Published: May 2021

Good service quality can be a competitive advantage for service companies. Quality of service is also the key to success. Whether or not the quality of service for goods or services depends on the ability of producers to consistently meet consumer expectations. Service quality is said to be satisfactory if the service felt is the same or exceeds the expected service quality. Services like this are perceived as quality and satisfying services. These consumer expectations are reflected in good service, warm hospitality, courtesy, punctuality, and speed which are important values ​​expected by consumers. Satisfied consumers will indirectly encourage word-of-mouth recommendations, and can even improve the company's image in the eyes of consumers. Therefore, service quality must be the main focus of company attention because it can create customer satisfaction. This study aims at the influence of service quality on customer satisfaction. Respondents of this study used 100 research samples on Gojek brothers, the tools used in this study were using the PLS (Partial Least Square) analysis method. The results of the analysis of this study are the effect of service quality on customer satisfaction
Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance
Authors: Supriadi Iman , Harjanti Wulandari , Maghfiroh Rahma Ulfa
Published: May 2021

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.
Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City
Authors: Novlyani Citra
Published: May 2021

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City along with the constraints and efforts in implementation. The theory used in this study is the implementation theory of Ripley and Franklin with 3 indicators of implementation, the level of compliance, smooth routines and functions, and the realization of desired performance and impact. The research method used a qualitative approach with descriptive specificity.The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds cannot be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.
Symbolic Meaning of the Wind—Journey, Initiation and Identity in Gardens in the Dunes
Authors: Cai Yi , Dai Guiyu
Published: May 2021

Silko, as a writer who attaches great importance to the landscape of the Laguna reservation, accentuates natural elements and imagery in her literary creation. Gardens in the Dunes is the most typical one. This novel is infused with a vast scope of flora and detailed delineation of weather to the extent that some even believe that Silko must be an expert in horticulture and meteorology. “Wind” is one of the most recurrent weather imageries in Gardens in the Dunes, ranging from the literary form of “wind”, “breeze” to “storms” and “hurricane”. Based on the analysis of the wind’s interaction with different characters and the roles it plays, such as “backgrounder”, purifier, facilitator, messenger, consoler, mentor and destroyer, the author is dedicated to elucidating that through depicting the “wind” in different circumstances, Silko reveals her advocacy of reconstructing female identity, her denunciation of imperialism and capitalism as well as her reflection on native cultures.
Global Research Collaboration for Vapour Intrusion
Authors: Provoost Jeroen , Victor Karen
Published: May 2021

The complexity of the vapour intrusion (VI) transport pathway has received an ever-increased interest worldwide, and an improved and consolidated understanding of the VI issue requires collaboration between international research groups. This study uses the social network analysis methodology, applied to bibliometric authorship for VI research, to discover trends in collaboration, identify lead scientists, organisations, and countries. Furthermore, some of the external factors influencing the collaboration and productivity were assessed. The data suggests that the global research network for VI produced over a time span of 54 years 566 publications via 157 sources. The research network is composed of 437 organisations and 1053 authors from 33 countries. This suggests an increasingly active international collaborative research effort. However, inter-continental cooperation is much less than continental. The top five most central countries in the network are the USA, followed by Canada, China, The Netherlands, and Italy. The researchers with the most publications are from these five countries as well as the top organisations. The social network analysis conducted shows a good approximation of the collaborative structure for the key countries, organisations and researchers involved. Since 2010, the research community has become more stable.
Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies
Authors: Zampone Giovanni , Aversano Natalia , Sannino Giuseppe
Published: May 2021

The paper aims at investigating how CSR (Corporate Social Responsibility) and ESG (Environmental, Social and Governance) disclosure affect the brand value of a sample of Interbrand companies. Empirically results show that the brand value is positively related to the environmental disclosure, social disclosure, and ESG disclosure, whereas no significant correlation has been found for the governance disclosure. This study provides new evidence to the growing body of literature that identifies CSR as a means of improving the company’s brand value and can represent a starting point in the discussion on the reputational benefits of CSR practices.