bluuebunny/crossref_metadata_2025 huggingface dataset:
Biomathematics and its Applications in Modeling COVID-19 Infections
Authors: Hassan Rohayanti , Hasan Raed Abdulkareem
Published: September 2024

The emerging field of biomathematics utilizes mathematical techniques to gain quantitative insights into biological systems. Mathematical modeling and computational simulations are becoming increasingly vital tools for elucidating complex infectious disease dynamics. The COVID-19 pandemic has highlighted the applicability of biomathematical methods for informing public health policy decisions. Here we provide an overview of major modeling approaches used to analyze SARS-CoV-2 transmission, forecast COVID-19 trajectories, evaluate intervention strategies, and understand viral evolution. Key model types discussed include compartmental models, agent-based models, and immunological models. We highlight critical model parameters and how their estimation from noisy data presents core challenges. The continued integration of biological mechanisms and epidemiological evidence through iteratively refined models promises more realistic representations of the intricate system interactions underlying the COVID-19 pandemic. While assumptions and uncertainties pervade, mathematical abstractions have already provided invaluable guidance for real-time decision-making in this global health emergency. Collaborative development of versatile biomathematical frameworks for emerging infectious diseases can equip policymakers with prescient, science-based insights for navigating future outbreaks.
Perception of Public Relations Officers of Government Public Relations Approaches towards the Acceptability of COVID-19 Vaccination in Taraba State, Nigeria
Authors: Gbaden Chiakaan Jacob , Faith Bamigboye Damilola
Published: September 2024

This study on perception of public relations officers on government public relations approaches towards the acceptability of Covid 19 vaccination in Taraba State, Nigeria sought to identify the public relations approaches adopted by government in the campaign for COVID-19 vaccine, examine public relations experts perception of the impact of public relations approaches in the campaign for COVID-19 vaccine in Taraba State, Nigeria and to find out the specific challenges faced by the public relations experts in the campaign for COVID-19 vaccine in Taraba State, Nigeria. The study employed the survey method of research design with a population of 158 and a sample. Using purposive sampling method, questionnaires was administered on a sample size of 103 respondents within the study area to elicit primary data. Findings of the study revealed that the government in Taraba State has implemented a diverse range of public relations (PR) strategies to promote the Covid-19 vaccine campaign. The study also found that public relations experts generally perceive the government's PR approaches positively. Furthermore, the study revealed that despite the overall positive perception of the PR efforts, several challenges persist such as vaccine hesitancy, limited access to reliable information sources and insufficient resources and funding key hurdles faced. The study concluded that the government's adoption of diverse PR strategies, including communication campaigns, media relations efforts, and collaboration with healthcare providers, demonstrates a proactive effort to engage with the public and address concerns. Finally, the study among others recommended that community engagement through grassroots initiatives, involving local influencers, community leaders, and healthcare providers and advocate for increased resources and funding to support comprehensive PR campaigns should be enhanced.
The Effect of Price, Needs and Scarcity on Purchasing Decisions for 3 Kg Lpg Gas Among the People of Bengkalis
Authors: Suci Anggraini  , Nageeta Tara Rosa
Published: September 2024

This study aims to analyze and see the effect of price, needs and scarcity on purchasing decisions for 3 kg LPG gas among the Bengkalis community. The research method of analysis used, namely multiple linear regression analysis with SPSS 27 tools. The sampling method in this study was non-probability sampling with purposive sampling technique. The number of samples in this study were 100 respondents. The results of this study indicate that the three variables of price, necessity and scarcity have a positive effect on purchasing decisions for 3 kg LPG gas in Bengkali both partially and together. Suggestions from this study are that the Government needs to pay attention to prices, needs and scarcity to increase people's buying intention for 3 kg LPG Gas in Bengkalis. It is better if the price of 3 kg LPG Gas needs to be adjusted to the community's income so that there is no scarcity of 3 kg LPG Gas and the community's need for 3 kg LPG Gas can be fulfilled properly and people's purchase intention will increase.
The Potential Analysis of the Pineapple Chips Household Business in Kuala Alam Village
Authors: Rismawati Putri  , Wan Junita Raflah
Published: September 2024

Pineapple Fruit Chips is one of the creations of processed pineapple fruit into snacks. This study aims to determine the potential of the pineapple chips business, determine the results of the analysis of the potential of pineapple chips with SWOT analysis and how the strategy optimises the potential to develop the pineapple chips business run by Bumdes Kuala Alam. This research uses descriptive qualitative methods by conducting interviews, and documentation. The data analysis technique uses SWOT analysis, IFAS and EFAS matrix.  The results of this study show an IFAS score value of 3.67 which identifies a strong internal position, while the EFAS score value is 3.2 which indicates that pineapple chips respond to existing opportunities and avoid threats in the market. Analysis of the potential of pineapple chips products developed at BUMDes Kuala Alam shows that this product is in a favourable condition, located in quadrant I which indicates growth. Strength factors are more dominant than weaknesses, while the influence of opportunity factors is greater than threats. This conclusion provides a strategic foundation for BUMDes Kuala Alam in developing and marketing pineapple chips products effectively and sustainably.
Penggunaan Media Quizizz Untuk Mengetahui Peningkatan Pemahaman Materi Siswa Kelas Tinggi Sekolah Dasar
Authors: Desi Nursyifa Ramdhani  , Syifa Dilla Khansa  , Prihantini Prihantini
Published: September 2024

This study aims to determine the level of material understanding by using QUIZIZZ digital media as a classroom learning evaluation application and improve learning evaluation results. This QUIZIZZ application is also a fun learning application that can build student learning motivation. This research also aims to reveal the weaknesses and advantages of using the QUIZIZZ application. This research uses a qualitative descriptive method, namely literature study (literature study) is often referred to as a series of reading activities, as well as collecting and recording research data by searching for articles, journals, books, and news. The results of the study state that the use of QUIZIZZ digital media can improve the understanding of high-grade students' material because, the use of QUIZIZZ at the time of evaluation increases student motivation because students feel challenged to get the best score. In quizzes, a high sense of competition with friends wants to be the fastest and right, and students feel helped in understanding the material by the use of quiz-based knowledge capital. And also as one of the creativity and innovation that is appropriate and developing in the 21st century.
Pengaruh Hasil Belajar Keterampilan Menulis Puisi Dengan Model Field Trip Siswa Kelas IV SD Inpres Andi Tonro Kota Makassar
Authors: Nurfadillah Y.A.Dewa  , Abdul Munir  , Abdan Syakur
Published: September 2024

The main problem in this research is that there is an influence of the field trip model on the learning outcomes of poetry writing skills for fourth grade students at SD Inpres Andi Tonro, Makassar City. This research aims to describe the influence of learning outcomes on poetry writing skills using a field trip model for fourth grade students at SD Inpres Andi Tonro, Makassar City.This type of research is quantitative research that uses experimental research (pre-experimental design) with a one-group pretest-posttest design. The population in this study were all fourth grade students at SD Inpres Andi Tonro, Makassar City with a sample size of 48 students. The research instruments used to collect data were tests (pretest-posttest) and observation sheets.T he data analysis technique used in this research uses descriptive statistical analysis and inferential statistical analysis with the t test. The results of the research prove that there is an influence on the results of learning poetry writing skills using the field trip model for fourth grade students at SD Inpres Andi Tonro, Makassar City.
Pentingnya Pendidikan Jasmani Dalam Membantu Perkembangan Fisik Dan Sosial-Emosional Pada Siswa Sekolah Dasar
Authors: Anisa Julia Dwi Putri  , Keyla Zahra  , Nurhalizah Apriyani  , Riana Marthalivia Jauhar  , Tria Nur Erliani Agustin  , Zidna Syifanadia Impian Pragita Mariannisa  , Agus Mulyana
Published: September 2024

Physical education in primary schools has an important role in helping children's physical and social-emotional development. Through structured physical activity, students can improve physical fitness, develop motor skills, and understand the importance of a healthy lifestyle. This study aims to examine, describe, and explain the importance of Physical Education in Helping Physical and Social-Emotional Development in Elementary School Students. The research method used is qualitative with literature studies from previous research results. The results showed that physical education has an important role in helping physical and socio-emotional development in elementary school students. Through structured physical activities and social interactions that occur in the context of physical education, students not only improve their physical health but also develop social, emotional, and character skills that are important to achieve success in their future lives.
Makna Simbolik Dalam Budaya “Megengan” Sebagai Tradisi Menyambut Bulan Ramadhan Di Desa Blimbing Sari
Authors: Amalia Rohmatin Nazili  , Mulia Putri Khasanah  , Taswirul Afkar
Published: September 2024

This article examines the symbolic meaning of the megengan tradition. The Megengan tradition is a ritual carried out before the month of Ramadan. This search was carried out in Blimbing Sari Village, Sooko District, Mojokerto Regency, East Java Province. The Megengan tradition in this hamlet has a unique implementation technique, namely Apem Cake, one of the obligatory dishes in the traditional tradition (Megengan People). As time goes by, many residents of Blimbing Sari Village continue to carry out these customs according to what was taught by the elders, while others apply a more practical approach. The meaning of the megengan traditional symbols for the people of Blimbing Sari Village can be studied by looking at existing events. Interviews, observations, and documents are some of the data sources used in qualitative research. Informant replies from interviews will be classified based on research objectives.
Strategi Pembelajaran Untuk Mengembangkan Keterampilan Sosial Emosional Anak Usia Dini
Authors: Khadijah Khadijah  , Rizka Khairi  , Hairani Ananda Putri  , Herlin Syahdina Lubis  , Melvi Sari Anggraini  , Fadhila Husna  , Rika Nazwa Sabila
Published: September 2024

There are several aspects of development in early childhood, namely one aspect that needs to be stimulated in early childhood is the aspect of social emotional development. The way to develop social emotional skills in early childhood is to implement the right strategy. The aim of this research is to find out what strategies are appropriate to implement with young children in learning. The data sources in this research are teachers and early childhood. The method used in this research is a qualitative method. The technique used in this research is literature study. The research results show that there are many strategies that can be used in learning to develop the social emotional skills of early childhood, with the teacher's ability to implement these strategies in learning by adjusting the abilities of each student (early childhood). If the strategies given are correct, the social emotional skills of young children will also be able to develop optimally.
Dampak Perbaikan Jalan Terhadap Peningkatan Ekonomi Masyarakat Di Desa Mergosari Kecamatan Tarik Kabupaten Sidoarjo
Authors: Dita Armah Zuria  , Nur Azlinda Herawati  , Putresa Eka Irmandini  , Yani Septia Rachmawati  , Putri Sefhiatul Rohma  , Ida Faizahtun Nafiah  , Marsianus Aparato  , Goldensia Katarina Nay  , Rheyna Putri Arditiya  , Kurniatul Putri Mukhfidah  , Anggraeni Retno Pangestu  , Suyono Suyono
Published: September 2024

This research aims to find out the impact of road improvements on improving the community's economic business in Mergosari village, Tarik, Sidoarjo. This research method uses qualitative research with descriptive methods. Data collection was done by conducting in-depth interviews with descriptive analysis method. The results showed that the impact of road improvements had a significant positive impact on increasing the economic efforts of the community in Mergosari village, Tarik, Sidoarjo. The implications of this research can be used as a basis for improving sustainable infrastructure development strategies to support local economic growth and community welfare in the region.
Name changing and gender
Authors: Pilcher Jane , Deakin-Smith Hannah , Aldrin Emilia , Thi My Nguyen Hanh
Published: September 2024

Name changing is an under-researched topic in socio-onomastics. In this article, we extend knowledge of and understanding about gender and name changing by analysing ‘enrolled deed polls’, which people in the United Kingdom can use to change any part or all parts of their names. We examine which names are changed in relation to gender, including those we linked to transitions in gender identity. Our quantitative analyses of 10 665 enrolled deed polls for the period 1998–2019 shows that, over time, women have replaced men as the majority of applicants for name change and that, compared to men, women are more likely to make ‘surname only’ changes to their name. Among men applicants, there was an increase over time in changes made to first and middle names (a doubled figure in 2019 compared to 1998). Although case numbers are small, of the name changes we attributed to gender transition, the majority were changes made to the applicant’s first name and/or middle name. Our article concludes by reflecting on what our analysis of otherwise unexamined records of enrolled deed polls reveals about the (re)doing of gender identities through name changing in contemporary societies.
Investigating the impact of the COVID-19 pandemic on the cognitive dissonance of adolescents
Authors: Dinesh Vishruth , Harish Amulya , Mehta Tanisha , Yoon Heejee , Kurtulush Lale , Zhang Maddy , Tatapudi Manogna , Malik Myra , Kondapalli Rohan , Jahanikia Sahar
Published: September 2024

The COVID-19 pandemic has had a profound impact on adolescent mental health, leading to the formation of distinct perspectives on the pandemic. These perspectives often give rise to internal conflict within individuals. In this study, we aimed to examine the variability and complexity of these perspectives through the lens of cognitive dissonance, the psychological discomfort one feels when their external behaviors do not align with their internal beliefs. We collected the data through self-reported surveys, which assessed participant (teenagers aged 13-18) agreement with various opinions and statements related to the pandemic. The survey encompassed five main categories, or “batteries”: general COVID-19, vaccination, masking, government/authority, and school. We had three primary hypotheses: 1) adolescents would experience dissonance, 2) adolescents would consider different aspects of the pandemic independently from each other and hence cross-battery scores would be statistically different, and 3) both gender and vaccination status would have an effect on dissonance levels. Our results corroborated the conjecture that study participants experienced dissonance, as three out of the five batteries displayed mean scores indicative of dissonance. Furthermore, as evidenced by the absence of significant correlation (no r constant was greater than 0.341) and the presence of statistically significant differences between individual batteries (with seven out of nine comparisons having p-values <0.05), we proved our second hypothesis true. Lastly, through a linear regression test, we identified gender, albeit not vaccination status, to have a considerable effect on adolescents' dissonance scores.
Hearing in the Holy Qur’an: A study of terminology and usage
Authors: Elouade Adil , Miloudi Abdelhadi
Published: September 2024

Objectives: This article aims to investigate the true meaning of the term "hearing" in its Qur'anic context, based on a well-established scientific method beneficial for this purpose.
Methods: This research addresses the term "hearing" through the method of terminological study, attempting to explore its meaning in the Qur'an. It particularly focuses on the comprehensive induction of the term's material, as well as lexicographical and textual studies within the limits of this research. The study is structured into an introduction, two main sections, and a conclusion.
Results: The meaning of "hearing" in the Qur'an is based on its linguistic origin, centered on the concepts of penetrating into something and perceiving something with the ear. The term "hearing" in the Qur'an is characterized by the extensive volume of its material and the abundance and variety of its derivatives, indicating the importance of its concept within the Qur'anic terminology. This is especially evident with its frequent repetition in the surahs, using diverse and beautiful styles that vary according to different contexts. The study concludes by defining the Qur'anic term "hearing.".
Conclusions: The verses mention "hearing" in its material sense related to perceiving sound with the ear and transition to its terminological sense involving understanding, acceptance, knowledge, awareness, submission, obedience, following the truth, and avoiding frivolity.
The impact of social interaction anxiety on endemic blue among university students who experienced the COVID-19 pandemic: The mediating effect of social phobia
Authors: Kim Ahrin , Jeon Hae Ok , Chae Myung-Ock
Published: September 2024

Purpose: This study aimed to identify the mediating effect of social phobia between social interaction anxiety and endemic blue among university students who experienced the coronavirus disease 2019 (COVID-19) pandemic.Methods: This study employed a descriptive correlational design. The participants were 196 university students from 10 universities located in four major regions across the Republic of Korea. Data were collected from July 12 to 31, 2022, through an online self-reported questionnaire and were then analyzed using an independent t-test, one-way ANOVA with Scheffé test, Pearson’s correlation coefficient, and multiple regression. The mediating effect was analyzed using PROCESS macro model 4 with a bootstrapping method using IBM SPSS 27.0.Results: There were significant positive correlations among social interaction anxiety, social phobia, and endemic blue. Social interaction anxiety had significant effects on social phobia (β=0.77, p<.001) and social interaction anxiety (β=0.33, p<.001) and social phobia had a significant effect on endemic blue (β=0.29, p=.001). Concerning the influence of social interaction anxiety on endemic blue, a significant indirect mediating effect of social phobia was confirmed, and the size of the indirect effect was 0.14 (0.04~0.24).Conclusion: In order to manage the social and psychological health of university students who experienced the COVID-19 pandemic period, it is necessary to develop strategies to overcome endemic blue that reduce social interaction anxiety and take into account the mediating effect of social phobia.
The influence of self-directed learning ability and self-leadership on the learning satisfaction and academic achievement of nursing students who experienced blended learning
Authors: Kim Sungjun , Lim Ji Young , Kim Hwasoon , Kim Kyoung Ja
Published: September 2024

Purpose: The purpose of this study was to analyze the influence of self-directed learning ability and self-leadership on the learning satisfaction and academic achievement of nursing students who experienced blended learning.Methods: This research was conducted from June 29 to July 17, 2023, targeting nursing students from three universities in Seoul, Gyeonggi, and Incheon who had experienced blended learning. The collected data were analyzed using a independent t-test, ANOVA, Pearson’s correlation coefficient, and multiple regression utilizing IBM SPSS 25.0.Results: Self-directed learning ability, self-leadership, learning satisfaction, and academic achievement were all found to have positive correlations. The research variables that showed a significant effect on learning satisfaction were self-directed learning ability (β=.34, p<.001) and self-leadership (β=.19, p=.041), and the explanatory power was 28.0%. The research variable that showed a significant effect on academic achievement was self-directed learning ability (β=.56, p<.001), with an explanatory power of 40.0%.Conclusion: To effectively apply blended learning to nursing students in the rapidly changing field of nursing education, it is important to analyze learner factors such as self-directed learning ability and self-leadership. Continuing research is needed to explore the learner factors that influence learning satisfaction and academic achievement, and systematic educational programs that can improve these factors will have to be applied.
Menelusuri Peran Profisiensi Bahasa Inggris Dalam Sistem Informasi Akuntansi Dalam Pelaporan Keuangan Global
Authors: Ujang Kusnaedi  , Hajarudin Hajarudin
Published: September 2024

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.
Analisis Konsep Good Corporate Governance Dalam Perspektif Syariah Untuk Mengatasi Permasalahan Penerapan Corporate Governance Perbankan Di Indonesia
Authors: M. Iqbal  , Basania Nasution  , Dina Maharani  , Khairan Tuahdi
Published: September 2024

Good Corporate Governance is the most well-known principle in the world for maintaining the integrity of world organizations. Almost all international locations in all countries adhere to the foundation of building responsibility and openness. Unfortunately, in its application, GCG does not explain the values ​​of stakeholders. The study aims to reconstruct GCG (OECD version) and look for a more appropriate Sharia Concept. Of course, this will provide a solution to the problem itself. After analyzing the values ​​and character of SET, we built a modern GCG positioned on Islamic concepts. These concepts are; One; deeper sympathy from stakeholders, second; principles regarding stakeholder rights: third, equality in stakeholder behavior, fourth, the principle of openness, finally, regarding corporate accountability.Weak GCG practices in Indonesia are caused by the low level of protection for investors, law enforcement, transparency and ineffective public company audit committees. This condition strongly encourages the need for effective and efficient global corporate governance. Islamic Corporate Governance The Islamic perspective lies in the Islamic Company Theory which has greater concern for wider stakeholders which include God, humans and nature. The difference in goals between conventional Corporate Governance and Sharia GCG which tends to adhere to Sharia Enterprise Theory (SET). SET equates material and spiritual values. This shows that Sharia GCG does not only achieve material benefits, but also spiritual values. SET also equates egoistic values ​​with altruistic values, which in Islamic law are realized in the form of worship.
Pengaruh Modal Usaha, Lokasi Usaha, Dan Teknologi Informasi Terhadap Pendapatan Kampung Wisata Kelengkeng Desa Simoketawang Kabupaten Sidoarjo
Authors: Mitha Anggraini  , Maulidah Narastri
Published: September 2024

The aim of this research is to examine the influence of business capital, business location and technological information on the income of the Kelengkeng Tourism Village, Simoketawang Village, Sidoarjo Regency. The method used in this research uses quantitative methods. The research used purposive sampling techniques and data collection through questionnaires delivered to respondents and the results of multiple linear regression data analysis showed that information on business capital, business location and technology had a positive effect on income. The greater the capital generated, the greater the income earned. Choosing a strategic location can influence income. And take advantage of developing technological sophistication to help promote its business.
Strategi Optimalisasi Perdagangan Ekspor Kopi Di Indonesia Melalui Situs Trademap
Authors: Hakim Mahdi Zakariya  , Lia Nirawati
Published: September 2024

Export trade of coffee in Indonesia plays a crucial role in the country's economy; however, challenges and dynamics in the global market demand the development of an optimal strategy to enhance the competitiveness of Indonesian coffee products. This research aims to formulate an optimization strategy for coffee export trade by leveraging information provided by the Trademap website. The research method involves analyzing Indonesian coffee export data from the Trademap site, identifying global market trends, and evaluating relevant trade policies and regulations. The results of this analysis will form the basis for designing a strategy to increase market share and the export value of Indonesian coffee. The proposed strategy includes strengthening product branding, diversifying target export markets, improving the quality and innovation of products, and optimizing the supply chain to enhance logistic efficiency. Additionally, the integration of information technology and communication in trade management is incorporated to expedite information access and minimize business risks. The implementation of this strategy is expected to make a positive contribution to the growth of Indonesia's coffee exports, opening opportunities for access to new markets, and increasing the value-added of products. By tapping into the information potential of the Trademap site and developing adaptive strategies, Indonesia can effectively navigate the dynamics of the global market, strengthen its position as a leading coffee producer, and enhance the well-being of business actors in the coffee sector.
Pemanfaatan Limbah Cangkang Telur dan Ijuk Daun Aren Sebagai Filter Alami Untuk Penyaringan Polusi Udara
Authors: Riska Afriyani  , Eva Gusmira
Published: September 2024

This study investigates the potential use of eggshell waste and sugar palm fibers (ijuk) as natural filters for air pollution. Eggshells, rich in calcium carbonate, and ijuk, with its dense fibrous structure, are hypothesized to effectively capture airborne pollutants. An experimental method was employed to create and test filters made from these materials. Results show that the combination of eggshells and ijuk significantly reduces pollutant particle concentrations, providing an environmentally friendly alternative for air filtration.
Pengaruh Return On Assets, Net Profit Margin, Current Ratio, Rasio Kas Operasi, Debt To Asset Ratio terhadap Devident Payout Rasio (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019
Authors: Herlina Anasia Nadeak  , Desy Mariani
Published: September 2024

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.
Impact Smart Applications To Enhance The Transparency and Accuracy Of Financial Auditing
Authors: Saddam Catea Hashim
Published: September 2024

The research aimed to analyze the impact of employing artificial intelligence and blockchain technologies in enhancing transparency and accuracy in financial audits.WeeThe research sought to understand how these technologies contribute to improving...ActivitiesAuditing by reducing human errors and enhancing confidence in financial statements.throughData was collected usingQuestionnaire from the research sample, and analysisResults through the statistical programSPSS v 26 and AMOS v 26,The most important conclusions of the research were that applicationsSmart provides the ability to quickly analyze large amounts of financial data, which improves the quality of auditing and decision-makingFinance. WowMRecommendations are a necessityStrengthening cooperation between regulatory authorities and banks to ensure the application of international auditing standards in light of the use of modern technology,The research contributes toAnalysis of the role of intelligent applicationsOhIn improving the accuracy and transparency of financial auditing using advanced technologies.whatHussein audits and detection of financial errorsWhich enhancesConfidence in financial reports by reducing errors and increasing accuracy using smart technology.
Implementasi Quick Response Code Indonesian Standard (QRIS) Untuk Pelaku Usaha Di Pasar Tradisional
Authors: Jeanet Putri Shintya Nubatonis  , Fransina W. Ballo  , Novi Theresia Kiak
Published: September 2024

In the development of financial technology, many payment system innovations have emerged, one of which is the Indonesian Standard Quick Response Code (QRIS). This research aims to determine the implementation of QRIS for business actors in the Kupang City Traditional Market. This research uses a qualitative approach, with data collection methods conducting interviews, observation, documentation. The results of this research show that the Quick Response Code Indonesian Standard (QRIS) is an electronic payment tool to make it easier for people to carry out transactions. Through QRIS, people can feel the ease of making transactions anytime and anywhere, even outside bank operational hours. However, in its implementation there are several obstacles, namely a weak internet connection so that the transaction process carried out by traders is hampered, the cellphones owned by traders are not yet sophisticated so they cannot make transactions, lack of knowledge and a 0.3% deduction from the transaction value.
Praktik Etika Dalam Akuntansi Keuangan
Authors: Mutiara Aryanti Nur Cahyani  , Rachmalyta Afifah Putri  , Indah Aulia  , Yesi Anidya Putri  , Saridawati Saridawati
Published: September 2024

This research aims to study the theory of ethics in financial accounting practices. Qualitative data is used to investigate ethical violations in financial accounting practices that occur in the AISA group when presenting its financial statements. The results show that the AISA group has committed ethical violations in financial accounting practices when providing its financial statements
Analisis Kelayakan Usaha Depot Air Minum Isi Ulang di Kecamatan Mulyorejo Kota Surabaya
Authors: Dyah Ayu Puspita  , Joko Priyono
Published: September 2024

The purpose of this study is to examine the profitability and viability of refill drinking water depot enterprises in Surabaya City's Mulyorejo District. Six businesspeople who refill drinking water in the Mulyorejo District of Surabaya City served as informants for this study. In this study, total costs, sales, profits, and business viability were employed as analytical techniques. The average total expenses incurred, the average income generated, and the average profit from the research were IDR 4,544.660, IDR 9,869.167, and IDR 5,324.507. The average value of the R/C ratio is 2.14 > 1, according to the findings of calculating the three business feasibility metrics for six refill drinking water entrepreneur informants in Mulyorejo District, Surabaya City. the average B/C value The obtained ratio was 1.14 > 0. Additionally, the ROI value averaged 17,35% > 1%. Thus, the Mulyorejo District, Surabaya City drinking water replenishment business can generate enough revenue to make it worthwhile to operate.
Pengaruh Lokasi, Kepercayaan Dan Kualitas Layanan Terhadap Kepuasan Pelanggan
Authors: Hakam Ali Niazi  , Agus Sriyanto  , Dermawan Chasan
Published: September 2024

The purpose of this study was to determine the effect of location, trust and service quality on customer satisfaction, namely residents of the Thamrin Residence Apartment in Central Jakarta. In this study, the population is the residents of Apartment Thamrin Residence. The sample in this study amounted to 64 respondents. The data was processed using the help of the SPSS 21 statistical analysis program. The results obtained were that location partially had a significant effect on customer satisfaction, partial trust had no significant effect on customer satisfaction, service quality partially had a significant effect on customer satisfaction at the Thamrin Residence Jakarta Pusat.
Analysis Of The Behavior, Preferences And Opinions Of The Younger Generation Towards E-Commerce And Demands For Closing E-Commerce
Authors: Leo Ivan  , Farhan Farhan  , Shandy Hadrianus Saragi  , Ratuling Herman Yusuf
Published: September 2024

The younger generation is the largest group of internet users, they are the first generation to grow up with computers, the internet, smartphones, online social media and online shopping. They tend to have similarities in their online shopping behavior. This research aims to analyze the behavior and preferences of the younger generation towards e-commerce and their opinions regarding demands for the closure of e-commerce by some people in Indonesia. This research is quantitative research using a questionnaire method with 22 respondents aged 17-25 years and from high school students to university students. The findings of this research show that the younger generation is more likely to use e-commerce for shopping and tends to reject demands to close e-commerce by some members of society. The implication of this research is that e-commerce must improve service quality, user experience, and transaction security to meet the needs and expectations of the younger generation.
Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. XYZ
Authors: Desnita Layuk Allo  , Elisabet Pali  , Adriana M. Marampa
Published: September 2024

The purpose of this study is to find out the condition of financial performance at PT. XYZ Tbk. period 2020-2022. The data collection procedure for this study is secondary data taken from the first party. The data analysis technique for this study is quantitative using Liquidity Ratios (quick ratios and current ratios), Solvency Ratios (debt to asset ratio and debt to equity ratio), Profitability Ratio (ROE), Activity Ratio (total asset turnover). The results of this study are, in the calculation of the current ratio, quick ratio, debt to asset ratio, debt to equity ratio, ROE, the calculation results do not meet industry standards which results in the company's condition being in a bad condition, while the calculation of the asset turnover ratio has calculation results that exceed industry standards which means the value of asset turnover is in good condition.
Analisis Akuntansi Untuk Transaksi Mata Uang Asing Pada Pt. Appipa Indonesia
Authors: Annisa Urrohmah  , Susi Ratna Sari  , Shelvina Dwie Oktavia
Published: September 2024

This article will analyze foreign currency transactions at PT. Appipa Indonesia. In import-export transactions related to two different countries, using different currencies, namely foreign currency and local currency. Foreign currency transactions in their treatment can affect the financial statements of sales, purchases, accounts payable, receivables, and so on. This research method is descriptive qualitative. PT. Appipa Indonesia has implemented accounting treatment in accordance with PSAK No.10 regarding exchange differences on foreign currency transactions.
Strategi Pengembangan UKM Kakaku Coffee dengan Metode Analisis SWOT
Authors: Stefani Christin  , Akbelhaqqi Dalhats  , Kevin Pratama Nafis  , Marvellino Kurniawan  , Rozak Uyub Faozan  , Lindawati Kartika
Published: September 2024

The coffee shop industry in Indonesia is experiencing rapid growth, driven by the cultural tradition of coffee consumption and the transformation of digital-based businesses. Kakaku Coffee, founded by Fitra Alhady in 2020 in East Jakarta, is a successful example of a coffee shop that combines high-quality coffee with an authentic Japanese cultural concept. Despite achieving initial success, Kakaku Coffee faces challenges such as long service times and limited parking space. This study aims to formulate a comprehensive development strategy for Kakaku Coffee using SWOT analysis. By identifying the internal and external factors affecting Kakaku Coffee's performance, this study provides practical and applicable recommendations. The method used is descriptive qualitative research with purposive and snowball sampling techniques. The analysis results show five strengths, five weaknesses, four opportunities, and three threats faced by Kakaku Coffee, along with applicable TOWS strategies. This research is expected to serve as a reference for other SMEs looking to adopt similar strategies in a competitive industry.
Pengaruh Pengawasan Kerja dan Penerapan Sistem Absensi Fingerprint Terhadap Produktivitas Kerja pada Guru MAN 1 Kota Bekasi
Authors: Safina Tunnajah  , Tyna Yunita  , Tungga Buana Irfana  , Hasanuddin Hasanuddin  , Franciscus Dwikotjo Sri Sumantyo
Published: September 2024

This research aims to test and analyze the effect of supervision and implementation of a fingerprint attendance system on work productivity among MAN 1 teachers in Bekasi City. The research method used in the research is quantitative methods. The collection technique in this research used observation and distributing questionnaires to 101 teachers in Bekasi City who were used as respondents. The sampling technique in this research used a saturated sampling technique. The data analysis technique in this research uses descriptive and SmartPls 4.0. The results of this research show that there is a significant influence between supervision (X1) on work productivity (Y) = 0.290 (Tstatistics 2.143 > Ttable 1.96). There is a significant influence between fingerprint absence (X2) on work productivity (Y) =0.559 (Tstatistics 5.241 > Ttable 1.96). There is a significant influence between supervision (X1) on fingerprint attendance (X2) = 0.670 (Tstatistics 5.576 > Ttable 1.96). And finally Fingerprint absence (X2) mediates between supervision (X1) and work productivity (Y) = 0.375 significantly (Tstatistics 4.211 > Ttable 1.96).
Analisis Perlengkapan Peralatan Kantor Bagian Akuntansi pada PT Pertamina
Authors: Fakhrul Aimar Muttaqin  , Christian Wiradendi Wolor  , Marsofiyati Marsofiyati
Published: September 2024

The aim of this research is to determine the office equipment at PT Pertamina Kota Central Jakarta which includes the various equipment used and the condition of the equipment. This research uses a qualitative method with a descriptive approach, namely by describing and analyzing the problems found. The subjects of this research are four employees of PT Pertamina Kota Central Jakarta in the accounting, general and service departments. Qualitative research is based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews and documentation, while secondary data was obtained through books, previous research and articles related to research. From the results of this research, it can be seen that the PT Pertamina City Central Jakarta office has equipped various types of equipment ranging from computers, printers, photocopy machines, telephones, and small equipment such as hvs paper, pens. With all the machine equipment, there are only a few pieces of equipment that are damaged, such as computers and printers, this can have an impact on employee performance. Apart from that, complete office equipment also really supports employee comfort in working, not only employees but also every guest or member of the public who visits will feel comfortable too.
Analisis Anggaran Sebagai Kebijakan Salah Satu Alat Pengendalian Kinerja Pada Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara Kota Medan
Authors: Muhammad Dhio Natama Harahap  , Saparuddin Siregar
Published: September 2024

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.
Peran Program Inkubasi Terhadap Pengelolaan Keuangan Pada Tenan Binaan Ibti Maleo Techno Center
Authors: Umi Hainik  , Juliana Kadang  , Anisah Anisah  , Muslimin Muslimin
Published: September 2024

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.
Analisa Pelanggaran Kode Etik Akuntan Publik Pada PT Garuda Indonesia Tbk
Authors: Sukmadiningrat Fitriani , Janna Ijratul , Harahap Yuliana Ilya , Sari Murti , Saridawati Saridawati
Published: September 2024

Breaches of the code of ethics may harm the auditor's standing and cast doubt on the audit findings. The purpose of this literature analysis was to analyse instances of breaches of the auditor's code of ethics in the PT Garuda case in Indonesia. Additionally, it aimed to provide a comprehensive summary and critical assessment of the case. According to the study, the auditor who examined PT Garuda has breached many aspects of the auditor's code of ethics, such as honesty, impartiality, professional conduct, and competence. The auditor is also accountable for any inaccuracies found in a company's yearly financial statements. The auditor conducts the audit procedure without identifying any faults or adjustments. Subsequently, the Minister of Finance imposed a 12-month suspension on the auditor's licence.
Digital Transformation In Business Operations To Support The Country's Economy
Authors: Dwi Angreni Rumatamerik  , Nurul Asfiah
Published: September 2024

Social Enterprises (SE) are responsible for social and environmental issues. As a hybrid organization that combines the business and volunteer sectors, SE becomes an important tool in analyzing organizational settings and developing plans to achieve social goals. In this article it is emphasized that understanding business models is very important. The social business model (SEMC) and Business Model Canvas (BMC) are useful tools to help SEs create strategies that are responsive to the challenges they face. BMC uses a multidimensional approach to mission values ​​and objectives, as well as a deep understanding of stakeholders, to become a powerful tool for driving progress and generating sustainable positive impact. Over time, social entrepreneurs will have to incorporate new principles into their practices. Our results also show that these sustainable and gradual techniques not only change value, but also influence the development of companies and the surrounding society. Therefore, this technique not only helps maintain the existing structure, but also helps make necessary changes. Finally, our research advances our understanding of social entrepreneurship and provides social enterprises seeking greater social change with practical insight.