bluuebunny/crossref_metadata_2025 huggingface dataset:
PENERAPAN SISTEM PEMBELAJARAN DAN PUSTAKA ONLINE MENUJU PENDIDIKAN YANG MODERN DI ERA INDUSTRI 4.0 PADA PESANTREN CILELES, JATINANGOR
Authors: Kaniawati Keni , Munawar Fansuri , Anwar Asep
Published: April 2022

Tujuan pelaksanaan kegiatan pengabdian kepada masyarakat program merdeka belajar kampus merdeka yang dilaksanakan Pesantren Al-Istiqomah Cileles Jatinangor Kabupaten yaitu : 1) Memberikan kontribusi kepada pesantren Al-Istiqomah Cileles Jatinangor atas permasalahan yang dihadapi; 2) Memberikan pelatihan, simulasi, pendampingan terkait dengan permasalahan yang dihadapi, 3) Membantu membuatkan proses digitalisasi e-learning terhadap permasalahan yang dihadapi, baik untuk sistem pembelajaran maupun pustka online. Metode pelaksanaan yang dilakukan untuk mengatasi masalah yang dihadapi mitra adalah observasi kebutuhan, perencanaan dan pengumpulan data, pelaksanaan instalasi hosting dan moodle, evaluasi sistem serta sosialisasi sistem pembelajaran. Dengan pelaksanaan kegiatan ini terdapat perubahan, Pesantren Al- Istiqomah memiliki website learning management system secara mandiri, pemahaman yang lebih baik pada sistem pembelajaran dan pustaka online, serta kemampuan yang lebih baik dari para ustadz dan santri dalam menggunakan sistem pembelajaran dan pustaka online

Kata Kunci : Sistem pembelajaran online, pustaka online, pesantren
DISTRIBUSI AIR LEDENG DAN METERING MENGGUNAKAN MESH NETWORK UNTUK PERUMAHAN
Authors: Rizqulloh Muhammad Adli , Lintang  , D Wahyudin  , R Pramudita
Published: April 2022

Air merupakan unsur paling penting dalam kehidupan manusia. Manusia memanfaatkan air untuk konsumi, mencuci, mandi dan masih banyak kegiatan lainya.  Di Indonesia terdapat dua jenis sumber air, yaitu sumber air perpipaan dan sumber air non perpipaan, sumber air perpipaan dikelola oleh PDAM. PDAM masih menggunakan flowmeter analog.  Bagi pelanggan PDAM flowmeter analog ini sulit diakses dan dikonversi ke dalam jumlah tagihan yang harus dibayar. Dengan sistem saat ini, petugas PDAM menghitung jumlah tagihan secara manual. Maka dari itu,  dibutuhkan alat untuk memonitor penggunaan air secara realtime. Penelitian ini bertujuan untuk memonitoring volum air yang terpakai serta biaya penggunaan air secara realtime. Alat ini menggunakan microcontroller ESP32, waterflow sensor YF-S201, topology mesh untuk saling berkomunikasi secara local dan protocol MQTT untuk berkomunikasi dengan broker. Hasil pengukuran debit masih memliki error sebesar 15.5%. Rata-rata waktu yang dibutuhkan agar data yang dikirmkan dapat diterima dari 1 Node ke Node lainnya sebesar 10.3s, dengan jarak 30m atar tiap Node. Rata – rata waktu yang dibutuhkan untuk mengirim data dari Gateway ke broker adalah 3.95s.
PENGARUH SUBTITUSI SLAG BAJA TERHADAP KUAT TARIK BELAH DAN PERMEABILITAS BETON POROUS (PERVIOUS CONCRETE)
Authors: Sukarman  , Erlina Yanuarini  , Andi Indianto  , Ryan Anggriawan
Published: April 2022

Abstrak

Permasalahan terkait kerusakan jalan saat ini semakin berkembang. Kerusakan-kerusakan yang terjadi seringkali diakibatkan karena genangan air. Salah satu upaya yang bisa dilakukan yakni dengan menerapkan penggunaan beton porous (pervious concrete). Beton porous dapat mengurangi limpasan air dan menambah infiltrasi dalam tanah karena memiliki nilai porositas yang tinggi. Sebagai bahan subtitusi, slag baja bisa menjadi alternatif dalam menggantikan agregat kasar (coarse agregate). Slag baja merupakan limbah melimpah dari perusahaan industri produksi baja. Saat ini slag baja banyak digunakan dalam campuran beton mutu tinggi (high strength concrete). Penelitian beton porous ini secara umum mengacu pada ACI 522R 10. Tujuan penelitian ini adalah untuk menganalisis pengaruh substitusi slag baja terhadap kuat tarik dan permeabilitas beton porous. Penelitian eksperimental ini menggunakan dua variasi faktor air-semen (w/c 0,25 dan w/c 0,30) dengan dua variasi agregat batu pecah dan steel slag yang berdiameter 10 mm-20 mm. Benda uji kuat tarik belah dan permeabilitas beton porous berupa silinder beton (diameter 15 cm, tinggi 30 cm) yang masing-masing variasi berjumlah 3 sampel. Pengujian-pengujian tersebut dilakukan pada umur 28 hari. Berdasarkan hasil eksperimen pada beton porous dengan slag baja atau batu pecah, nilai kuat tarik belah beton dengan fas 0,30 lebih tinggi dari pada fas 0,25. Sementara nilai permeabilitas beton porous baik pada varian campuran slag baja maupun batu pecah beton dengan fas 0,25 lebih tinggi dari pada fas 0,30. Sehingga hubungan kuat tarik belah beton berbanding terbalik dengan nilai permeabilitas beton pada kondisi kedua fas tersebut (0,25 dan 0,30).

Kata kunci : beton porous, kuat tarik, permeabilitas
VARIASI SERAT GELAS PADA PAPAN SEMEN DENGAN MORTAR BUSA
Authors: Rikki Sofyan Rizal  , Pratikto  , Susilowati Anni
Published: April 2022

Mortar busa adalah bahan gabungan yang terdiri dari campuran cairan pembuat busa, semen, pasir, dan air. Teknologi mortar busa saat ini sedang dikembangkan dan dapat jadi pilihan untuk bahan campuran papan semen yang memiliki berat ringan. Papan semen mortar busa adalah salah satu produk yang dimaksud. Serat gelas  memiliki kuat tarik yang cukup tinggi. Hal ini menjadikan serat gelas berpotensi sebagai bahan penguat dalam pembuatan papan semen. Fiberglass  yang digunakan merupakan serat dengan ukuran 31 x 31 cm dan tebal 0,2-0,6 mm. Tujuan penelitian ini untuk mendapatakan papan semen dengan kerapatan kecil atau ringan,  mendapatkan karakteristik papan semen dengan mortar busa dan penambahan serat gelas, dan mendapatkan kadar optimum serat gelas untuk kuat lentur yang maksimal dan masih memenuhi persyaratan SNI 15-0233-1989. Perbandingan campuran yaitu 1 PC : 1,2 PS : 0,5 foam dengan FAS 0,47 dan variasi kadar serat gelas  0%, 8%, 16%, 23%, dan 31% serat terhadap berat semen. Hasil analisis menunjukan bahwa semakin banyak serat gelas  yang digunakan dapat menurunkan kerapatan, meningkatkan kadar air, penyerapan air, serta meningkatkan kuat lentur hingga 10 kali lipat. Kuat Lentur tertinggi ada pada variasi 31% serat dan terendah 0% serat dengan nilai 14,931 kg/cm2 dan 1,195 kg/cm2. Penambahan serat gelas juga meningkatkan kemampuan dipaku papan semen mortar busa, memenuhi standar SNI 15-0233-1989.

 

Kata kunci: Papan semen, Mortar busa, Serat gelas
Pengaruh Debt Tax Shield dan Efektif Tax Rate Terhadap Struktur Modal Pada Perusahaan Advertising Printing Media
Authors: Yunira Haervi
Published: April 2022

Capital structure is the ratio between debt and equity. Capital structure is useful for measuring the proportion of debt and equity used as a source of company funding. This study aims to examine the Debt tax shield, and the Effective Tax Rate on the capital structure of Advertising Printing Media companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. The sample used by purposive sampling is 12 companies for the years 2016-2019. Data analysis techniques used are descriptive statistics, multiple linear regression test panel data model, hypothesis testing (t-test and F-test) and the coefficient of determination test. The results of this study indicate that partially the size of the debt tax shield has an effect on the capital structure and the effective tax rate has no effect on the capital structure. Then Debt tax share and Effective tax rate simultaneously affect the capital structure. Thus, decision makers can use these ratios as a tool of consideration in making policies in the corporate tax system.
Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies
Authors: Efriyenty Dian , Br Purba Neni Marlina
Published: April 2022

In recent years there have been several companies experiencing financial difficulties. If the state of a company continues to experience financial difficulties, the company can go bankrupt if it does not immediately find a solution. Several companies have experienced unstable profits in the last 3 years. Even a very insignificant increase in profit. There can even be a drastic drop in profits for food and beverage companies. Ultra Milk Company also experienced a drastic decline in profits until 2019 to 1,030,191. And the purpose of this study is to see the profit and increase in cash have an impact on financial difficulties. This research is for purposeful sampling of 10 companies for data from the last 5 years. Testing of this research from testing alone and simultaneously. The data collected was then analyzed by quantitative methods. The results of the study of earnings testing have an effect on financial difficulties, while cash flows have an effect on financial difficulties. However, to be tested simultaneously, namely profit and increase in cash flow, it has an impact on financial difficulties. The result of this financial difficulty can trigger the company to go bankrupt. So that bankruptcy greatly triggers a decrease in the level of business profits.
Pengaruh Media Sosial Sebagai Sumber Informasi Dalam Pengambilan Keputusan Investor Berinvestasi, Latar Belakang Pendidikan dan Penghasilan Sebagai Variabel Kontrol
Authors: Kamil Harry Hidayat , Tanno Aries
Published: April 2022

This research is about the influence of social media in Indonesia on investment decision making.Today's social media has grown rapidly and become a source of information by investors.The emergence of corporate social media, investment company social media and stock analyst social media provides investors with diverse information.This study looks at how information dissemination, interactions on social media can affect information asymmetry in investment decision making.This study uses primary data by distributing questionnaires on social media (investment groups, hashtags #shares, #investment and #investment stocks), then 150 samples are taken using purposive sampling method.The result of this research is that the social media of investment companies and stock analysts can reduce information asymmetry in making investment decisions.In contrast to corporate social media, although it can reduce information asymmetry, it does not affect investment decisions.
Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit
Authors: Sangadah Lailatus
Published: April 2022

This study aims to examine the effect of auditor accountability, auditor independence, and profesionalisme on audit quality. This research is a quantitative research using primary data questionnaire.The participants of this study were auditors who worked at the Yogyakarta Public Accounting firm. The sampling technique in this study used convenience sampling. The analytical method to test the data i this study used multiple regression analysis using SPSS 20 software.The result of this study indicate that auditor accountability, auditor independence and profesionalism have a significant effect on audit quality.
Pengaruh Net Sales dan Current Ratio terhadap Earning per Share (EPS) pada PT. Bumi Resources Tbk yang terdaftar di Jakarta Islamic Indeks (JII)
Authors: Megawati Liya
Published: April 2022

This research is motivated by the assumption that Net Sales and Current Ratio affect Earning Per Share (EPS). It was stated by theory, namely when Net Sales rises and Current Ratio increases, Earning Per Share (EPS) increases, and vice versa if Net Sales decreases and Current Ratio decreases, Earning Per Share (EPS) decreases. The purpose of this study is to determine: (1) how much the influence of Net Sales have on Earning Per Share (EPS), (2) how much the influence of Current Ratio has on Earning Per Share (EPS), (3) how much the influence of Net Sales and Current Ratio to Earning Per Share (EPS) at PT. Bumi Resources Tbk. registered in the Jakarta Islamic Index (JII) for the period 2007 – 2016. The research method used is the descriptive analysis method with a quantitative approach which is analyzed partially, namely by simple regression analysis test, coefficient of determination, and t-test, and analyzed simultaneously with multiple regression analysis and F test. The data used in this study is data that is processed from the financial statements of PT. Bumi Resources Tbk.The results of this study show: (1) Net Sales has no significant effect on the Earning Per Share (EPS) of PT. Bumi Resources Tbk. accepted and the alternative hypothesis is rejected, (2) the alternative hypothesis which states that the Current Ratio has no significant effect on the Earning Per Share (EPS) of PT. Bumi Resources Tbk. accepted, (3) alternative hypothesis which states that Net Sales and Current Ratio have no significant effect on Earning Per Share (EPS) of PT. Bumi Resources Tbk. accepted. The result of the coefficient of determination is 17%. This shows that Earning Per Share (EPS) is influenced by the Net Sales and Current Ratio variables only by 17% and the remaining 83% is influenced by other factors outside of this study.
Peran Tata Kelola Perusahaan Dalam Respon Investor Atas Penerapan Nilai Wajar Properti Investasi Dan Aset Tetap di Indonesia
Authors: Geno Much. Rizal P. , Firmansyah Amrie
Published: April 2022

Investors consider the good firm value of the company in the hope of providing additional wealth in the future. Company information announced to the public provides a signal for investors regarding company policies. Fair value accounting provides more timely and transparent information to investors to assess the financial position and the entity performance if it refers to the prevailing values. This study examines the association of applying fair value to investment properties and fixed assets with firm value. This research method employs a quantitative approach. In addition, this study examines the role of corporate governance in the relationship between the application of the fair value of investment properties and fixed assets with firm value. The research data sources from the financial statements of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) are from www.idx.co.id. Moreover, stock price information is sourced from www.finance.yahoo.com from 2016 to 2019. Based on purposive sampling, the total sample of this study amounted to 52 observations. This study indicates that the implementation of fair value to investment properties is positively associated with firm value, while the application of fair value to fixed assets is negatively associated with firm value. Meanwhile, corporate governance cannot moderate the positive effect of implementing the fair value of investment properties and fixed assets with firm value. This research indicates that the Financial Services Authority needs to improve its corporate governance policies and monitor the implementation of corporate governance applied to companies listed on the IDX.
Pengaruh Kepemilikan Mangerial , Debt To Equity Ratio,Kepemilikan Institusioanal Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan
Authors: Agusta Silvia Dela , Nurlaela Siti , Siddi Purnama
Published: April 2022

The purpose of this study was to analyze KM, DER, KI, firm size and the effect of firm or organizational size on industrial business performance.  The sample for this survey includes 26 businesses with a business population of 14 companies.  Sampling by purposive sampling.  The conclusion of the survey shows that management ratios and firm size have an influence on organizational performance.  On the other hand, the amount of the company's debt has no effect on the company's performance.  The results of the study indicate that manager ownership has a positive effect on company performance.  This means that companies in the manufacturing sector increase manager ownership to improve business performance.  DER has a negative and significant effect on company performance.  Indeed, this company does not rely on loan funds or loan funds to fulfill its financial integrity because the company often uses internal capital rather than external capital, thus the size of the company's obligations does not affect the size of the business achieved by the company.  KI has a negative and significant effect on company performance.  Indeed, the size of the shares owned by an organization does not necessarily affect the high and low performance of a company.  While the size of the company has an effect on company performance, meaning that the higher the total assets, the lower the financial performance.
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur
Authors: Widodo Aprilia Endah Setyo , Suhendro Suhendro , Siddi Purnama
Published: April 2022

This study aims to examine and analyze whether there is an effect of financial ratios on stock prices in manufacturing companies. The sample for this survey consists of 30 manufacturing companies with a population of 120 companies. Sampling with a targeted sampling process. The target of this survey is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2020. The data analysis method used is multiple linear regression analysis which is then processed using SPSS 21 software. The survey results show that the proportion of the Debt to Asset Ratio (DAR) variable has an effect on stock prices with a significance value of 0.000 <0.05. The variable Debt to Equity Ratio (DER) has an effect on stock prices with a significance value of 0.004 <0.05. On the other hand, the Return On Equity (ROE) variable has no effect on stock prices with a significance value of 0.559 > 0.05. The Earning Per Share (EPS) variable has no effect on stock prices with a significance value of 0.651 > 0.05. So for the conclusion of this study resulted that the variables Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) affect stock prices. Meanwhile, the Return On Equity (ROE) and Earning Per Share (EPS) variables have no effect on stock prices.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi
Authors: Wibowo Arif Sulistyo , Nurlaela Siti , Chomsatu Yuli
Published: April 2022

The purpose of this study was to determine the effect of tax awareness, tax sanctions, quality of tax services, tax socialization, tax knowledge and tax incentives on individual taxpayer compliance at KPP Pratama Surakarta. The population in this study were 81,001 individual taxpayers registered at the KPP Pratama Surakarta. Sampling using incidental sampling method as many as 100 respondents. Source of data is primary data through questionnaires. The data analysis technique used in this study used multiple linear regression analysis. The results of this study indicate that the quality of tax services and knowledge of taxation affect individual taxpayer compliance. Meanwhile, tax awareness, tax sanctions, tax socialization, and tax incentives have no effect on individual taxpayer compliance.
Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019
Authors: Tumanggor Rikki Atjuar , Lubis Mahmuddin Syah
Published: April 2022

IDX is the party that organizes and provides a system as well as a means to bring together offers to buy and sell shares, other parties with the aim of trading shares among them, investors. The timeliness of the company in publishing its financial statements to the general public and investors also depends on the timeliness of the auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) profitability on audit delay, (2) solvency has an effect on audit delay, (3) liquidity has an effect on audit delay, and (4 ) firm size has an effect on audit delay. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study was selected by purposive sampling. Based on the predetermined sample criteria from 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX), to test how the influence of the independent variable on the dependent variable is used multiple regression analysis techniques. The results showed that (1) liquidity had a negative effect on audit delay, (2) solvency had a negative effect on audit delay, (3) profitability had a negative effect on audit delay, and (4) firm size had a negative effect on audit delay. The research findings can be useful for authors, auditors and Indonesian public accounting firms (KAP) to be considered in conducting audits.
Pengaruh Budaya Organisasi, Kepuasan Kerja, dan Gaya Kepemimpinan terhadap Motivasi Kerja Karyawan pada Hotel Mega Anggrek Jakarta di Masa Pandemi Covid 19
Authors: Febriandiny Clariza , Husniati Renny
Published: April 2022

This study aims to understand and demonstrate the influence of organizational culture, job satisfaction, and leadership style on employee work motivation at Mega Anggrek Hotel Jakarta during the Covid 19 pandemic. The sampling technique used was Non Probability Sampling with a saturated sample type. Assistance applications when processing data using SmartPLS 3.0 by performing T-test and F-test, so that the output results can be known and statistically proven that: (1) Organizational Culture has a positive and significant effect on employee motivation, (2) Job Satisfaction has a positive and significant effect on significant effect on work motivation (3) leadership style has a negative and significant effect on work motivation, (4) organizational culture, job satisfaction, and leadership style have a joint and significant effect on work motivation.
Pengaruh Lingkungan Kerja, Budaya Kolaboratif, dan Kepuasan Kerja terhadap Turnover Intention pada PT Graha Megatama Indonesia selama Pandemi Covid-19
Authors: Oktavia Sintya Dwi , Ali Syarif
Published: April 2022

This study is a quantitative research conducted with the purpose to know and prove the influence of the work environment, collaborative culture, and job satisfaction on turnover intention. The study object is the employees of PT Graha Megatama Indonesia. In this study, data were collected by distributing questionnaires via google form to 37 employees. The sampling method used in this research was a saturated sample technique, which consisted of 37 employees. The analysis in this study uses SmartPLS 3.0. The results indicate that: 1) the work environment has a negative and significant effect on turnover intention; 2) collaborative culture has a negative and significant effect on turnover intention; 3) job satisfaction has a significant negative effect on turnover intention; 4) work environment, collaborative culture, and job satisfaction simultaneously have a significant effect on turnover intention.
Pengaruh Motivasi, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Pegawai Direktorat Perbenihan Tanaman Pangan, Kementerian Pertanian Jakarta
Authors: Hairunnisa Erlinda Esti , Ali Syarif
Published: April 2022

ABSTRACT

The purpose of this quantitative study is to determine the influence or impact of employee motivation, work discipline, and job satisfaction on employee performance. The topic of this research is a worker at the Ministry of Agriculture's Directorate of Food Crop Germination in Jakarta. In this study, data was collected by sending 58 employees using Google Form questionnaires in the form of questions. For sampling, the saturated sample technique was used. The SmartPLS 3.0 application was utilized to conduct the analysis for this investigation. And the findings show that: 1) employee motivation has a significant impact on employee performance, 2) work discipline has a significant impact on employee performance, 3) job satisfaction has a significant impact on employee performance, and 4) employee motivation, work discipline, and job satisfaction all have an impact on employee performance.
Peningkatan Kinerja Manajerial berbasis Anggaran Partisipasi
Authors: Santoso Aprih , Nugroho Andre Setyo , Ma'ruf M. Hasan
Published: April 2022

This study examines the effect of budgetary participation and perception of innovation on managerial performance and tests whether perception of innovation mediates the effect of budgetary participation on managerial performance in public sector organizations. The study was conducted at the Semarang City Health Office and Semarang City Health Centers, with 60 respondents from echelon officials, using the path analysis method. The results of the analysis show there is a direct influence between budgetary participation and the perception of innovation on managerial performance and the perception of innovation not being able to mediate the relationship between budgetary participation on managerial performance in the Semarang City Health Service and Puskesmas throughout the City of Semarang
Pengaruh NPM, ROA, DER dan Size terhadap Kinerja Keuangan pada Sektor Real Estate dan Property yang terdaftar di BEI Periode 2018-2020
Authors: Teng Sauh Hwee , Sitohang Paramita Rosadi , Feronika Putri Citra , Damanik Ria Oktavia
Published: April 2022

Good profit growth is an achievement expected by all companies. However, profit growth always fluctuates from time to time. This study aims to determine the effect of Net Profit Margin, Return On Assets, Debt To Equity Ratio and Size on Financial Performance in Real Estate and Property Companies. The samples used in this observation are from www.idx.co.id, which lists 16 companies from 52 sub real estate and properties companies registered in the BEI 2018-2020, 48 issuers over the last 3 years. The advanced sampling and its SPSS statistic software application v.20.0, using linear regression measures that indicate that coefficient determinations have a significant impact on net profit margin, return on assets, debt to equity ratio, the corporate size of  Fcount 2.674 > Ftable 2.58. Based on the R Square value contained in this study, it shows that 18.2% of the variables Net Profit Margin, Return On Assets, Debt To Equity Ratio, Size and the remaining 81.8% are explained by other variables not examined in this study. Simultaneous testing shows, Net Profit Margins, Debt To Equity Ratios and Size have a significant effect on financial performance. The results of the partial hypothesis show that the Debt To Equity Ratio and Size have a negative and positive effect, while Net Profit Margin and Return On Assets have no significant effect on financial performance.
Analisis Minat Mahasiswa Memilih Program Studi Akuntansi Universitas Mikroskil Dengan Theory of Planned Behavioral
Authors: Firza Syafira Ulya , Agustina Agustina , Loman Devina
Published: April 2022

Accounting is one of the oldest science but plays an important role in the industrial. This will certainly attract intention in choosing the Accounting study program. However, in reality, during the last 4 years, student’s intention in choosing the Accounting study program at the Mikroskil University has actually decreased. For this reason, this research aims to examine and analyze the factors that influence student’s intention in choosing the Accounting study program at the Mikroskil University. This research was conducted using the Theory of Planned Behavioral. The study began by distributing questionnaires and continued into testing with the partial least square research method using the SmartPLS. The results obtained, Attitude and Perceived Behavioral Control have a positive effect on student’s intention. Meanwhile, Subjective Norms have no influence on students' intention in choosing the Accounting study program at the Mikroskil University. In addition, based on the moderation test, it was found that Perceived Behavioral Control was unable to moderate the relationship between Attitude and Subjective Norms with student’s intention in choosing the Accounting study program at the Mikroskil University. Based on the results of this study, the suggestions for improvement that can be given are to maintain and, if possible, improve the academic quality and existing facilities to increase the attitude also carry out activities that can improve the Perceived Behavioral Control. By increasing those things, student's intention in choosing the Accounting Study Program is expected to increase.
Pengaruh Tekanan Klien Dan Rotasi Audit Terhadap Independensi Auditor: Pendekatan Eksperimen
Authors: Arini Prima Rosita , Yandra Fachmi
Published: April 2022

The auditor is an external party who will check and ensure that the client's financial statements are free from material misstatement so that the quality of the audit provided must be good. Therefore it is important for an auditor to have an independent attitude. Independence is a basic attitude that must be possessed by an auditor because the auditor is required to be impartial to one party. But in reality, to maintain independence is not easy. One of the factors that affect the independence of an auditor is client pressure. In previous studies, it was found that client pressure was able to affect auditor independence because the pressure was related to audit fees. With the pressure there is a possibility of decreasing the level of auditor independence. In order to maintain independence, an effort is needed, one of which is auditor rotation. Auditor rotation is auditor rotation that must be carried out by the company, with the aim of producing good audit quality and maintaining auditor independence. Auditor rotation is also carried out to prevent a close relationship between the auditor and his client. Based on these circumstances, this study was conducted to examine the effect of audit rotation and client pressure on independence. Data collection was carried out through the 2 X 2 experimental method between subjects. The participants in this research experiment were students, lecturers/teachers, auditors and other occupations. The experiment was carried out using the help of information technology. The experimental task given is an adjustment audit. The results showed that client pressure had an effect on auditor independence and auditor rotation was able to increase auditor independence. However, the results of this study have not been able to prove interaction hypothesis between client pressure and auditor rotation on auditor independence.
Pembentukan Model Pengakuan Sewa Yang Ideal Berdasarkan PSAK 73 Untuk Meningkatkan Kinerja Keuangan Perusahaan Jasa Transportasi di Indonesia
Authors: Rahayu Duwi , Rahmawati Imelda Dian , Hanif Aisha
Published: April 2022

The purpose of this study is to obtain information related to the formation of an ideal rental recognition model based on PSAK 73 to improve the financial performance of transportation service companies in Indonesia. This research is a qualitative research using a content analysis approach. The content analysis approach in this study uses secondary data and information from the financial statements of transportation service companies in Indonesia that present periodic financial reports on the Indonesia Stock Exchange in 2018, 2019, 2020 and the third quarter of 2021. Based on the availability of data, the sample of this research is 3 The transportation company with the largest number of shares outstanding on the Indonesian stock exchange is sourced from www.idx.co.id and has implemented PSAK 73 before and after January 1, 2020. The results of this study indicate the establishment of a rental recognition model for transportation companies in Indonesia based on PSAK 73 has been applied ideally implied in the company's statement of financial position. However, the implementation of PSAK 73 is not overall able to improve the financial performance of transportation service companies in Indonesia due to the reclassification of accounts into Right to Use Assets and Lease Liability which could potentially increase the company's total liabilities. This study shows that companies need to make policies to reduce risks related to the application of PSAK 73, especially for transportation service companies in Indonesia.
Model Pengukuran Motivasi dan Minat Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak: Studi pada Perguruan Swasta di Kota Medan
Authors: Rialdy Novien , Sari Maya , Pohan Mukmin
Published: April 2022

This study aims to produce a Model of Measurement of Motivation and Career Interest of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. While the specific objective is to study the factors that influence the motivation and career interest of Accounting Students as Tax Consultants at Private Universities in Medan City and produce a Measurement Model of Motivation and Career Interests of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. The population in this study were all accounting students at several private universities in Medan City. Sampling in this study used purposive sampling with the criteria of students majoring in accounting in semester IV and VI. The type of data used in this research is primary data. Data were collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and data analysis using the help of a computer program, namely SPSS (Statistical Package for Social Science). The results show that partially and simultaneously quality motivation, career motivation and economic motivation have a significant effect on Student Career Interests. Private University Accounting in Medan City.
Model Praktik Manajemen Keuangan Pribadi Berbasis Literasi Keuangan, Orientasi Masa Depan dan Kecerdasan Spiritual pada Generasi “Y” Di Kota Medan
Authors: Wahyuni Sri Fitri , Radiman Radiman , Jufrizen Jufrizen , Hafiz Muhammad Shareza , Gunawan Ade
Published: April 2022

Personal financial management practices are generally used by people for a process of dealing with their financial needs. Usually the practice of personal financial management is assessed through an attitude, character, and financial behavior of a person which includes the level of personal debt, assistance in the stock market, the ability to be effective in handling or increasing wealth, and the ability to calculate assets at a relatively low cost. This research has a specific objective, namely to study the factors that influence the Personal Financial Management Practices of Generation Y in Medan City and produce a Personal Financial Management Practice Model Based on Financial Literacy, Future Orientation and Spiritual Intelligence in Generation Y in Medan City. This research is a basic research (basic research). The population in this study were all students in some of the best private universities in North Sumatra. To determine the sample size, the use of Maximum Likelihood estimation in the Structural Equation Model (SEM) is 100-200 samples, so the researcher will take a sample of 100-200 respondents in order to fulfill one of the requirements of the data analysis method using SEM. Thus the sample of this study was taken as many as 150 students as research samples. The data analysis technique used in this research is by using Structural Equation Modeling (SEM) with the help of PLS. The results of the study indicate that future orientation has a negative and insignificant effect on personal financial management practices in Generation Y in Medan City. Financial literacy has a positive and significant effect on personal financial management practices in Generation Y in Medan City. Spiritual intelligence which moderates future orientation and financial literacy on personal financial management practices has a positive effect on future orientation, but has a negative effect on financial literacy and the two variables moderated by spiritual intelligence are not significant on personal financial management practices in Generation Y in Medan City .
Pengaruh Ratio Keuangan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan
Authors: Simorangkir Enda Noviyanti , Wijaya Trecya , Naibaho Cindi Yosi Olivia , Putri Melvi Amelia
Published: April 2022

The purpose of this study is to see the effect of financial ratios on financial performance in food sub-sector companies listed on the Indonesia Stock Exchange both partially and simultaneously. Earnings growth is a measure that compares how much increase in income receipts in the current period with earnings in the current period. then. The greater the opportunity to grow the company, the higher the opportunity for the company to increase its profits. Companies that experience an increase in profits can strengthen the relationship between company size and the level of profit earned where companies that experience an increase in profits can have a larger number of assets so that they have more opportunities to generate profits in the future. The profit growth experienced by a company does not always increase every year, sometimes it will decrease in the following year. The population in this study has all the food sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, as many as 26 companies and the sample with a total of 65 units of analysis. The research method applies multiple linear regression analysis techniques. The result of this research is that liquidity and activity variables partially have no effect on profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. Leverage and profitability variables partially affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. The variables of liquidity, leverage, profitability and activity together affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating
Authors: Arsyada Adam Bangkit , Sukirman Sukirman , Wahyuningrum Indah Fajarini Sri
Published: April 2022

The purpose of this study is to determine the influence of company size, profitability, and investment decisions on the value of the company by presenting the capital structure as a moderation variable. This study used the population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling techniques using Purposive Sampling techniques using the criteria of food and beverage sub-sector manufacturing companies listed consecutively on the Indonesia Stock Exchange from the period from 2017-2019 so that as many as 24 samples of companies with the number of analysis units as many as 72. The method used in this study is regression moderation analysis with interaction tests. Secondary data in the form of financial statements used in this study. The IBM SPSS Statistics 21 application is used as an analysis tool. Results from research show that the size of the company, and profitability have a significant effect on the value of the company. Investment decisions have no significant effect on the value of the company. The capital structure is also unable to moderate significantly the influence of the size of the company on the value of the company. But the capital structure can significantly moderate profitability and investment decisions to the value of the company. Suggestions for researchers can further increase or replace the sample of companies in other sectors. In addition, it can also add other variables that can affect the value of the company, so it is expected that research into the value of the company continues to grow.
Pengaruh Literasi Keuangan, Financial Technology, Persepsi Risiko, dan Locus of Control Terhadap Keputusan Investasi Pengusaha Muda
Authors: Fadila Nur , Goso Goso , Hamid Rahmad Solling , Ukkas Imran
Published: April 2022

Financial literacy refers to the skills and measures of objective knowledge and individual expertise related to the management and decisions of personal finance. The complexity of financial instruments and the development of information technology are increasing. Many studies find that individuals, in general, have limitations and a lack of information on basic financial principles. The study aims to test and analyze the influence of financial literacy, financial technology, risk perception, and locus of control on young entrepreneurs' investment decisions. The analysis unit in this study is a young entrepreneur in northern Luwu County. Primary data was obtained through the dissemination of questionnaires involving 250 respondents. The data analysis technique used is multiple regression linear analysis. This study shows that financial literacy and locus of control have a significant influence on investment decisions. As for the variables of financial technology and risk perception, they did not significantly affect the investment decisions of young entrepreneurs.
Analisis Faktor-Faktor yang Mempengaruhi Profabilitas(ROI) Pada Perusahaan Barang Konsumsi
Authors: Nasution Siti Aisyah , Lestari Peronita , Tanisha Whitny , Br Sembiring Erika Stevani
Published: April 2022

The purpose of this research is to determine the effect of sales, operating cost, cash turnover, and inventory turnover on the return on investment (ROI) of consumer goods companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research uses a quantitative descriptive presentation with a total sample of 29 consumer goods companies. The sample selection using data collection techniques used in this research is literature study and official sources of data, in this case published by the Indonesia Stock Exchange on its website www.idx.co.id . Hypothesis testing of the data is tested using the classical assumption test. The value of Adjusted Rsquare is 0.203, which means 20.3% and the other independent variables are 79.7%. The results of the discussion separately state that Sales, Operating Costs, and Cash Turnover have an effect but Inventory Turnover has no effect on Return On Investment. Sales, Operational Costs, Cash Turnover and Inventory Turnover as a whole have an influence on Return On Investment.
Penerapan SPAN Pada Pencairan Dana di Kantor Pelayanan Perbendaharaan Negara (KPPN) Pematangsiantar
Authors: Tarigan Vitryani , Sriwiyanti Eva , Tumanggor Bagudek
Published: April 2022

This study aims to find out how the application of the State Treasury and Budget System (SPAN) to the disbursement of funds at the Pematangsiantar State Treasury Service Office (KPPN). Data collection in this study was carried out using primary data sources, namely from interviews, documents and observations. The selection of sources is carried out according to certain criteria in each section. The results of this study indicate that the mechanism for disbursement of funds has been carried out in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 190/PMK.05/2012 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget, and the application of SPAN on disbursement of funds at KPPN Pematangsiantar has been running smoothly. fluent. However, there are some drawbacks caused by system constraints in its application. Constraints faced such as switching SPAN users to the head office, the majority of baby boomers employees, network disturbances and the lack of innovation to create backup databases
GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral
Authors: Davianti Arthik , Putri Octasari Anggi
Published: April 2022

This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case  occur as a result of inappropriate waste management, especially in the mining industry  which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports  that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
Pengaruh Struktur Kepemilikan Terhadap Transaksi Pihak Berelasi
Authors: Supatmi Supatmi , Wukirasih Krisvalenta
Published: April 2022

Related party transaction in some circumstances can create opportunities be detrimental to the minority (non-controlling) stakeholders and provide benefit to the majority (controlling) shareholders. Therefore, this study aims to find empirical evidence of the effect of ownership structure on related party transactions. Ownership structures are measured by family ownership, foreign ownership, blockholder ownership, and management ownership. Meanwhile, related party transactions are measured by related party transactions in asset and related party transactions in liability. The research samples are 128 companies in the manufacturing industry which are listed on the Indonesia Stock Exchange (IDX) period 2018 – 2020. This research uses quantitative methods with analysis technique uses panel data regression with the Eviews program. The study result that the higher the blockholder ownership, the more companies carried out related party transactions, both assets and liabilities. On the other side, the higher the management's ownership, the less the company conducts related party transactions, both assets and liabilities. Meanwhile, family ownership has a positive effect on related party transactions in assets and foreign ownership has a positive effect on related party transactions in liabilities. The research findings are in line with agency theory that concentrated ownership tends to encourage companies to conduct related party transactions.
Analisis Manajemen Resiko Dalam Penerapan Good Corporate Governance : Studi pada Perusahaan Perbankan di Indonesia
Authors: Sari Maya , Hanum Seprida , Rahmayati Rahmayati
Published: April 2022

This study aims to analyze risk management in the implementation of good corporate governance in banking companies in Indonesia. This research was conducted on the Indonesia Stock Exchange (IDX), especially for banking sector companies which are available on the official website www.idx.co.id. This study uses a quantitative descriptive research approach. In this study, the authors collect research data and information using the documentation process by collecting instruments related to risk management and good governance. In this study, the data analysis technique used is descriptive analysis which is defined as a method of data analysis by describing, describing, and describing the subject or object under study based on the facts that are seen or what they are. The results show that the application of the concepts and principles of Good Corporate Governance in risk management involves banking internal organs. All internal banking elements such as shareholders, GMS forums, commissioners, directors, management of the audit committee, internal and external auditors as well as employees must be able to form a circle and work situation that supports each other and plays an active role in implementing the principles of Good Corporate Governance, especially in dealing with and manage various types of risks that specifically have their own uniqueness that only exists in banking.