bluuebunny/crossref_metadata_2025 huggingface dataset:
STUDI KOMPARATIF PENGGUNAAN METODE CAMEL SEBAGAI ALAT PENGUKUR KINERJA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH
Authors: Efriandy Iwan , Wadud Muhammad
Published: June 2023

The purpose of this study was to determine the difference and analyze financial performance and conventional banks Islamic banks. Type approach in this study is the quantitative approach. The research location is a conventional bank and Islamic banks are in Prabumulih. The research design used in this study was a descriptive study and research is quite descriptive comparative study, a study that is looking at or comparing the performance difference with conventional banks and Islamic banks using the CAMEL. The data used in this research is secondary data and primary data. Source data from conventional banks and Islamic banks, in the form of financial ratios in the quarterly financial statements and annual bank. The financial statements used in this study is a three-year financial statements, which 2012-2014.Teknik years of data analysis used in this research is the analysis of financial ratios (financial ratio analysis), the proxy CAMEL (capital, assets, management, earnings, liquidity and sensitivity to market risk). Analysis of financial ratios related to the financial performance of the bank group. This analysis is based on quantitative data is data in the form of figures on the bank's financial statements. Key words: Leadership, Competence, Career Development, and Performance, ApparatusÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â
PENGARUH PENGALAMAN AUDIT, KOMITMEN PROFESIONAL, ORIENTASI ETIKA DAN NILAI ETIKA ORGANISASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR INTERNAL DI KOTA PALEMBANG
Authors: Gustini Emilia
Published: June 2023

The objective of this study is to reveal the partial influence of audit experience, professional commitment, ethical orientation and ethical value of organization on the ethical decision making of the internal auditors in the city of Palembang and the simultaneous influence of audit experience, professional commitment, ethical orientation and ethical value of organization to the ethical decision making of the internal auditors in the city of Palembang. The operational variables of the study are audit experience, professional commitment, ethical orientation and ethical value of Â organization and ethical decision making of the internal auditors. The population of the study consists of internal auditors working at the companies in the city of Palembang. The result of the study on the internal auditor in the city of Palembang reveals that the variable ethical value ofÂ  organization partiallyÂ  have a significant influence to the ethicalÂ  decision making of the internal auditors , while the variables of audit experience, professional commitment, ethical orientation do not have a significant influence to the ethicalÂ  decision making of the internal auditors. Simultaneously, the variabels of audit experience, professional commitment, ethical orientation and ethical value of organization have asignificant influence to the ethicalÂ  decision making of the internal auditors with the result of Â F-count bigger than F-table (9.536>2.796).Â Key words : audit experience, professional commitment, ethical orientation and ethical value of organization, ethical decision making.
PENGARUH MOTIVASI, LINGKUNGAN KELUARGA DAN EKSPEKTASI PENDAPATAN TERHADAP MINAT BERWIRAUSAHA (STUDI KASUS PADA MAHASISWA UNIVERSITAS TRIDINANTI PALEMBANG)
Authors: Septianti Dian
Published: June 2023

This study aimed to analyze the influence of motivation, family environment and the expected revenue of the interest in entrepreneurship (a case study in Palembang Tridinanti University students). Data analysis method used is qualitative and quantitative, data sources using primary and secondary in the form of questionnaires, interviews, and documentation. The population in this study were all students at the University Tridinanti Palembang with a sampling technique that acidental sampling with a sample size of 100 respondents specified. The results showed that there is significant influence between motivation, family environment and the expected revenue against the interests of students in entrepreneurship (case study at university students Tridinanti Palembang) simultaneously with Sig. 0,000. Partially also found to influence the motivation, family environment and the expected revenue to be motivational variables that most influence on student interest in entrepreneurship.Â Key words : Motivation, family environment, Expectation Income, Interests
TINJAUAN PENYUSUNAN BIAYA OPERASIONAL ATAS AKTIVITAS EKSPOR KARET PADA PT. PANCA SAMUDERA SIMPATI
Authors: Perkasa Dika , Tambunan Teofilus Sabamtua , Irwadi Maulan
Published: June 2023

Budget analysis of operational costs is the one method for company to do some effective cost control on its operation, especially in companies that do export ectivity. PT. Pancasamudera Simpati is one of the most Crumb Rubber Company in Palembang City and they do export the rubber to abroad, such us : U.S.A, China, Jepan, etc. Export activity for breakbulk shipment that carried on PT. Newship Nusabersama as shipping company also need to monior and it is important to analysis of the operational budget on activities that have been performed. Thus company know the actual costs of the budget and do the planning for the next operation so that coporate objectives can be achived. In its export activity, wrongly loading the cargo onto the barges, extra cost of barges rental and huge overtime cost its a few problem that can increase of the budget. This research method used is descriptive qualitative and quantitative methods. The result of analysis of the budget for operational costs PT. Pancasamudera Simpati, can be concluded that the cost deviation is not profitable deviation of deviation favorable. Then, the preparation of the budget is good planning as per cost standar from last operation and improvement efforts on activities implemented.Keyword : Budget, Operational Cost, Export, Variance
PENGARUH DISIPLIN BELAJAR DAN MOTIVASI INTRINSIK TERHADAP MINAT BELAJAR (STUDI KASUS PADA MAHASISWA POLITEKNIK ANIKA PALEMBANG)
Authors: Septianti Dian
Published: June 2023

This study aims to analyze the influence of learning discipline and intrinsic motivation on the interest of learning (case study on Polytechnic Anika Palembang students) The data analysis method used is qualitative and quantitative, with primary and secondary data source in the form of questionnaires, interviews and documentation. This research is all student of Polytechnic of Anika Palembang with sampling technique that is acidental sampling with specified number of samples counted 33 respondents.The result of research indicate that there is significant influence between learning discipline and intrinsic motivation to student's learning interest (case study at Polytechnic student of Anika Palembang) Simultaneously with Sig 0.000. While partially also found influence of learning discipline and intrinsic motivation with discipline learn to be variable that most influence to student learning interst.Key words : Learning discipline, intrinsic motivation, Interest in learning
ANALISIS PENGARUH LAVERAGE TERHADAP PROFITABILITAS PERUSAHAAN YANG TERMASUK LQ45 PERIODE AGUSTUS 2015 â€“ JANUARI 2016 DI BURSA EFEK INDONESIA
Authors: Purnamasari Endah Dewi
Published: June 2023

This study aims to analyze the effect of Leverage and profitability on companies that include LQ 45 in Indonesia Stock Exchange (BEI). The independent variable in this research is Leverage (X), while the dependent variable is profitability (Y). This study uses secondary data of public companies listed on the Indonesia Stock Exchange. Data taken in this research is information about DER, DAR, ROA and ROE. The sampling technique used in this study is purposive sampling with Company criteria included in LQ 45 in period August 2015 - January 2016 and have company data from year 2010-2015. The data analysis technique with the method of analysis with Structural Equation Modeling (SEM) and its model is measured by Second Order Confirmatory Factors Analysis (2ndCFA). For analysis tools using SmartPLS software. Based on the results of hypothesis testing using Path Coefficients Profitabitas = - 0.1266 Leverage which says that leverage has a significant negative effect on profitability. Meanwhile, based on the outer loadings, it is suggested that the most influential construct variable is the debt to equity ratio (DER).Key words : Leverage, profitability, LQ 45, DER, DAR, ROA and ROE
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM PADA PT WASKITA KARYA TBK
Authors: Romli Harsi , Febrianti Meta , Pratiwi Trie Sartika
Published: June 2023

The result of the study showed that partially there were two variables, namely trade volume and exchange rate that had positive and significant effect, in addition; it was found that the inflation had positive but not significant effect. While interest rate showed that there was a positive and significant effect on stock price. It could be seen from F-obtained 66.926 which was higher than F-table 2.59. It could be stated that independent variables affected the dependent variable. The predictive ability of the four variables on stock price volatility was indicated by the coefficient of determination (R2) 86.2%, while the remaining 45.4% which was affected by other factors not included in this study.Â Keywords : Stock Price Volatility, Trade Volume, Inflation, Exchange Rate and Interest Rate
BEHAVIORAL BIASES PADA INDIVIDUAL INVESTOR DI KOTA PALEMBANG
Authors: Seto Agung Anggoro
Published: June 2023

This study aims to identify and analyze the behavioral biases of individual investors in Palembang City. Data collection techniques used in this study are primary and secondary data taken through interviews, while secondary data obtained through literature literature. The population in this study are all individual investors in Palembang City. The sampling technique using Snowball Sampling and Purposive sampling with the number of samples of 100 respondents. Methods of data analysisÂ  starting from the verification of respondents, followed by indepth interviews. The results of the interview were interpreted and analyzed using descriptive statistics. The results concluded that 63% of individual investors in Palembang experienced overconfidence biases, 21% experienced cognitive dissonance biases. 19% experienced Illusion of control biases, 46% experienced regret aversion biases, 73% experienced representative biases, 53% experienced loss aversion biases and 38% experienced mental accounting biases. Keywords : Behavioral Biases, Individual investor
PENGARUH KOMPENSASI FINANSIAL TERHADAP KINERJA PEGAWAI HARIAN LEPAS DI DINAS LINGKUNGAN HIDUP DAN KEBERSIHAN KOTA PALEMBANG
Authors: Handayani Susi
Published: June 2023

Results of hypothesis testing has proven there are significant financial compensation to performance phl t-test, it is known that the t value in the variable Financial compensation is greater than t table (7.324> 1.994). This shows that the hypothesis of Ha Ho accepted and rejected, then this proves that there is an influence on the performance of financial compensation by proving that there are significant financial compensation to the performance by the probability (Sig.) Of 0.000 <0.05. Results of hypothesis testing based on the research results known financial compensation variable positive and significant effect on the performance with a percentage of 4.41% and 3.41% influenced by other variables that are not analyzed in this study. Financial compensation is predominantly influenced by salaries, because the salaries phl can meet the needs of the physical and social status so phl will gain job satisfaction. Performance is very dominantly influenced by the award given in the form of money, because phl will feel the results of the work they provide is greatly appreciated by the remuneration and phl will feel comfortable with their work.Â Keywords: PHL, Financial Compensation, Performance
PENGARUHINVENTORY TURNOVER TERHADAPRETURN ON ASSETSPADA PT. INDOFOOD CBPSUKSES MAKMUR, Tbk TAHUN 2011-2015
Authors: Agustina Desta , Marnisah Luis , Purnamasari Endah Dewi
Published: June 2023

The study aim the of was to find out the effect of Inventory Turnover on Return On Assets at PT. Indofood CBP Sukses Makmur Tbk. In this study, Inventory Turnover was considered variable and Return On Assets was dependent variable. The type of data used in this study was quantitative and the data source used was secondary. In collecting the data, documentation and biblio graphy were used. The data of the study was analized by calculating Inventory Turnover and Return On Assets, comparing Inventory Turnover and Return On Assets, the last five years in the quarter, that Inventory Turnover PT. Indofood CBP Sukses Makmur, Tbk 2011-2015 period experienced fluctuation, caused by sales and inventory that also experienced fluctuation. Inventory Turnover rotates one to three laps, meaning that the company is able to effectively manage the Inventory Turnover. Return On Assets (ROA) PT. Indofood CBP Sukses Makmur Tbk period 2011-2015 has fluctuated due to net profit and increase of total asset that also fluctuated.Every increase Inventory Turnover then Return On Assets will increase. Using simple regression analysis, Determination Cooficient (R square), and t-test. By sed on the simple linear reqression equation. It showed that the Inventory Turnover had a positive effect on the Return On Assets. In addition, the result of t-test also showed that Inventory Turnover had a significant effect on Return On Assets.Keywords:Inventory Turnover, Return On Assets, financial performance
PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA KARYAWAN PADAPT. CIOMAS ADISATWAPALEMBANG
Authors: Rasyid Fachrun Al , Roswaty Roswaty , Kurniawan M.
Published: June 2023

The purpose of this study was to find how the effect of democratic leadership style on employee job satisfaction was. The object of the study was PT. Ciomas Adisatwa Palembang. This study used qualitative and quantitative methods consisting of two variables: democratic leadership style as an independent variable and employee job satisfaction as a dependent variable. The types of data used were primary and secondary data. Techniques for collecting the data were interview, observation, questionnaire, documentation and literature study. In analyzing the data, simple regression analysis and t-test were used. The result of the study showed that the democratic leadership style partially had a significant effect on employee job satisfaction. It could be seen from the R which was 0.626 that means there was a good correlation between the democratic leadership style and very good employee job satisfaction. In addition, the result of hypothesis testing through t-test also showed that the significance level was 0,000 which was greater than 0.05, and it means partially the democratic leadership style had a significant effect on employee job satisfaction.Keywords: Democratic leadership style, Employee job satisfaction, Humen resource management
ANALISIS RASIO KECUKUPAN MODAL KERJA PADA PT PERKEBUNAN MITRA OGAN
Authors: Mulatsih Dwi , Wadud Muhammad , Purnamasari Endah Dewi
Published: June 2023

Working capital is very important for any company, because almost all companies need working capital to finance day-to-day activities operasinal. Companies are required to constantly improve its efficiency so as to achieve the objectives expected by the company to achieve the optimal profit. In the absence of sufficient working capital, the operational activities of a company may not run smoothly. This study aims to find out how the capital adequacy ratio. This research was conducted at PT Mitra Ogan plantation. The data used are secondary data from the financial statements Plantation Mitra Ogan. Where the results of analysis of the capital adequacy ratio at the company's work will provide an overview of how the company can manage its working capital well. If the company can use working capital well, it will obtain sufficient capital. Conversely, when the company suffered a shortage or reduction in working capital, will encourage companies to experience credit with a bank or other outside parties and may hamper the business operational.Keywords: Working Capital Management Companies, Working Capital Adequacy Ratio
ANALISIS PENANGANAN PIUTANG BERMASALAH PADA PT CSUL FINANCE CABANG PALEMBANG
Authors: Saputra Tedy Setiawan
Published: June 2023

The indicator of the finance company growth is the increase of the total asset and low of the nonperforming financing.Â  The nonperforming financing of the PT CSUL Finance Palembang Branch has been increasing in 2017 about 48.31%.Â  The research aims to know how the company maintaining the nonperforming financing.Â  The research utilizes the quantitative descriptive method.Â  The research result showed that management of the nonperforming finance in PT CSUL Finance, Palembang Branch, is not good enough,and the company must be give a special attention for the account receivable which overdue more than 180 days.Â  This condition has been caused by an unbalanced between the total manpower of the collection division and the total account should be handling, and also caused by a wide covering collection area.Â  The writer recommended to the company to recruiting a new collection staff and limitation of the coverage area as well.Keyword: Non performing Financing, Man power, Coverage area
PERSEPSI KEPUASAN PASIEN RAWAT JALAN TERHADAP PELAYANAN PETUGAS DI BAGIAN PENDAFTARAN PADA PUSKESMAS SEMATANG BORANG PALEMBANG
Authors: Pebrianti Tutik , Porwani Sri
Published: June 2023

This research was conducted to find out the Perception of outpatient satisfaction to service officersin registration sectionat Puskesmas Sematang Borang Palembang.Data collecting was conducting by using questionnaire instruments in form of questions. The result of this research showed that: satisfaction of outpatient to service of lowest registration officer thatÂ  is a statementof charge equal to 66,67%. The perception is most dominant from the outpatient satisfaction Â to service officers in registration section that is a statement of service officers in registration section with a courtesy of 81,67%. Keywords: Perseption, Outpatient Satisfaction, Service.
ANALISIS SISTEM PENGGAJIAN DALAM RANGKA MENGEFEKTIFKAN PENGENDALIAN INTERNAL PADA PT. FREIGHT EXPRESS PALEMBANG
Authors: Septianis Rika , Mikial Dra. Msy. , Tripermata Lukita
Published: June 2023

Payroll data processing system employees at PT.Freight Express Palembang is still simple. Employee data every month is still recorded in a special book, and to submit proof of salary report is still conventional. The problem that arises is the inconsistency of data that can cause data kerangkapan, if the search data takes a very long time because it still uses a conventional system, and data security was still not guaranteed which was implemented well in order to facilitate the processing of payroll, report and salary slip. In this study, qualitative analysis method was used. The data was analyzed by using information and description in the form of prose or standard languages, then it was correlated to other data in order to get clarity of the truth or vice versa, and to obtain new description or to strengthen the description that already existed and vice versa.The type of data used was primary. In collecting the data, interview and documentation were used. The result of the study was expected to be able to provide information about the payroll system so that PT.Freight Express Palembang could control the payroll well and run as expected.Keywords: Internal Control System, Payroll,authorization system
ANALISIS SISTEM PENGENDALIAN INTERN PENGGAJIAN DAN PENGUPAHAN TERHADAP KARYAWAN PT. BUMI BELITI ABADI KABUPATEN MUSI RAWAS
Authors: Aquarisma Zulaika , Nurhayati Yuli
Published: June 2023

This study aims to determine the implementation of internal control system on payroll and wages to employees of PT. Bumi Beliti Abadi Musi Rawas where the method used is qualitative. The object of research is Payroll and Wages. The result of the research is the salary system and employee salary that there is a duty between the making of payroll and payment of employee salary so often the occurrence of errors in the calculation and there is still a list of wages that are not authorized by the personnel function that can lead to fraud in the calculation of wages of employees at PT. Bumi Beliti Abadi Musi Rawas, this became an employee complaint in the payment of salary, due to errors in the calculation of employee salaries, it shows the lack of internal control in the payroll system and wages employees at PT. Bumi Beliti Abadi Musi Rawas.Â Keywords : Internal Control System, Payroll and Remuneration
DAMPAK UANG SERVIS TERHADAP SEMANGAT KERJA KARYAWAN PADA PERUSAHAAN DAERAH ( PD ) HOTEL SWARNA DWIPA PALEMBANG
Authors: Hidayat Romidon
Published: June 2023

The purpose of this research is to know the influence of money service to employee morale at local company (pd) Hotel Swarna Dwipa Palembang. Methods in this study quantitative methods, population in this study amounted to 122 people, sampling of 25% of 122 people as many as 31 people. Technique of collecting data using koesioner, observation and documentation. Data analysis technique use statistical test. In the analysis of statistical test data conducted in the correlation coefficient symbolized (r) obtained 0,574 then classified level of relationship is strong enough. The calculation results obtained rhitung 0.574> rtabel0,355, the value of the coefficient of determination index (r2) of 0.329 or 33% indicates the amount of influence money service to employee morale at local companies (pd) swarna dwipa hotel Palembang while the remaining 67% other. Thus it can be concluded there is a significant (positive) influence of service money on employee morale at the local company (pd) hotel swarna dwipa Palembang.Keywords : Service Money, Morale and Regional Company
PENGARUH PERSEPSI PROFESI DAN KESADARAN ETIS TERHADAP KOMITMEN PROFESI AKUNTAN (STUDI PADA KANTOR AKUNTAN PUBLIK KOTA PALEMBANG)
Authors: Indraswati Hartania , Munandar Aris
Published: June 2023

This thesis discusses about the influence of professional perception and ethical awareness to the commitment of the public accountant profession study conducted at the public accounting firm that exist in the city of palembang.. The population in this study are the auditors who work in the Public Accounting Firm in Palembang City Of the total population of 40 auditors, the researchers took a sample of 40 respondents based on the total number of KAP (10) with 3 to 5 questionnaires for each KAP . Sampling method in this research is determined by the method of selecting probability samples, which is simple random sampling. Data collection techniques in this study using a questionnaire (kuisoner). Data were collected by questionnaire. Data analysis technique used in this research is multiple regression analysis, F test, coefficient of determination test, T test, and Test of classical assumption. Hypothesis testing is used to determine the important influence between professional perception and ethical awareness of professional commitment. The results of hypothesis testing showed that there is a positive and significant influence between professional perceptions and ethical awareness of the commitment of the public accounting profession.Keywords: Profession Perception, Ethical Awareness, Profession Commitmen
Entrepreneurial Marketing : Mengintegrasikan Pemasaran dan Kewirausahaan Dalam Upaya Meningkatkan Kinerja Usaha Mikro Kecil dan Menengah (UMKM)
Authors: Pamuji Muhni
Published: June 2023

AbstractEntrepreneurial Marketing is a appropriate concept for SMEs that deals with conflicting resources and problems. In this article will be discussed about the concept of entrepreneurial marketing and analyse the importance of those concept applied for SMEâ€™sÂ  The data source used is secondary data where the data obtained through online publication and literature study. Entrepreneurial Marketing is defined as a highly effective program for finding and improving customer satisfaction and strong resources. customers, or through entrepreneurship and innovation orientation.Â  Based from several previous studies Entrepreneurial Marketing is able to provide positive information on sales performance, innovation and marketing performance. By using Entrepreneurial marketing orientation concept, it is expected to improve the performance of SMEâ€™s and ultimately can improve the competitive advantage. Keywords : Entrepreneurial Marketing, SMEâ€™s and conceptual modelÂ Abstrak Entrepreneurial Marketing merupakan pendekatan konsep yang lebih sesuai diimplementasikan untukÂ  UMKM disebabkanÂ  keterbatasan sumber daya dan permasalahan yangÂ  dihadapi. Dalam artikel ini akan dibahas mengenai konsep entrepreneurial marketing dan untuk menganalisis pentingnya pendekatan tersebut diterapkan pada UMKM. Sumber data yang digunakan adalah data sekunder dimana data-data diperoleh melalui publikasi online dan studi pustaka. Entrepreneurial Marketing didefinisikan sebagai identifikasi proaktif dan eksploitasi peluang untuk mendapatkan dan mempertahankan pelanggan yang paling menguntungkan melalui pendekatan inovatifÂ  pada manajemen risiko dan pemanfaatan sumber daya serta penciptaan nilai (value)Â  Model orientasi pemasaran kewirausahaan yang diimplementasikan untuk UMKM terdiri dari empat komponen yaitu orientasi pasar, orientasi pelanggan, orintasi kewirausahaan danÂ  orientasi inovasi. Dari beberapa penelitian sebelumnya Entrepreneurial Marketing mampu memberikan dampak positif pada kinerja penjualan, keinovatifan serta kinerja pemasaran.Â  Dengan menggunakan model konseptual tersebut, maka diharapkan dapat meningkatkan kinerja UMKM dan pada akhirnya dapat meningkatkan keunggulan kompetitif.Kata Kunci : Entrepreneurial Marketing, UMKM dan model konseptual
Pengaruh Kesesuaian Kompensasi, Keefektifan Sistem Pengendalian Internal, Budaya Organisasi, Dan Kompetensi Terhadap Fraud (Studi pada Satuan Kerja Vertikal Kementerian Keuangan Provinsi Lampung)
Authors: Siregar Muhammad Ichsan , Hamdani Mufid
Published: June 2023

Abstract The purpose of this research is to get empirical evidence about the influence of compensation suitability, effectiveness of internal control system, organizational culture, and competence to fraud. This research was conducted on Vertical Work Unit of Ministry of Finance at Lampung Province. Sampling technique used is purposive sampling. This research is included in quantitative research. Source of data in this research is primary data. Data were collected using questionnaires distributed to respondents. In this study, there are five variables consisting of four independent variables, namely compensation suitability, effectiveness of internal control system, organizational culture, and competence and dependent variable, namely fraud. Data analysis method using Structural Equation Model (SEM) with smartPLS data processing tool version 3.2.6. The results of this research indicate that the effectiveness of internal control system and organizational culture has a negative effect on fraud. While the suitability of compensation and competence has no effect on fraud.Keywords: compensation, internal control, organizational culture, competence, and fraud.Â AbstrakTujuan dari penelitian ini yaitu untuk mendapatkan bukti empiris tentang pengaruh kesesuaian kompensasi, keefektifan sistem pengendalian internal, budaya organisasi, dan kompetensi terhadap fraud. Penelitian ini dilakukan pada satuan kerja Vertikal Kementerian Keuangan Provinsi Lampung. Teknik Pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini termasuk dalam penelitian kuantitatif. Sumber data dalam penelitian ini adalah data primer. Data diambil menggunakan kuisioner yang didistribusikan kepada responden. Pada penelitian ini, ada lima variabel yang terdiri dari empat variabel bebas, yaitu kesesuaian kompensasi, keefektifan sistem pengendalian internal, budaya organisasi, dan kompetensi serta variabel terikat, yaitu fraud. Metode analisis data mengunakan Structural Equation Model (SEM) dengan alat olah data smartPLS versi 3.2.6. Hasil penelitian ini menunjukkan bahwa keefektifan sistem pengendalian internal dan budaya organisasi berpengaruh negatif terhadap fraud. Sedangkan kesesuaian kompensasi dan kompetensi tidak berpengaruh terhadap fraud.Kata kunci: kompensasi, pengendalian internal, budaya organisasi, kompetensi, dan fraud.
Pengaruh Nilai, Kualitas Pelayanan dan Komitmen Organisasi Terhadap Kepuasan Pelanggan Pada PT. Asuransi Kresna Mitra Tbk Cabang Palembang
Authors: Hildayanti Siti Komariah , Marnisah Luis , Dinata Eko Surya
Published: June 2023

Abstract This study aims to analyze the influence of customer value, service quality, and organizational commitment to customer satisfaction PT. Asuransi Kresna Mitra Tbk Palembang Branch. This research is quantitative descriptive. The method used is a survey method. Data analysis techniques are carried out by regression analysis to analyze the hypothesis by showing the nature of the effect of independent variables on the dependent variable. The results showed that the quality of service to customers influenced positively and significantly on customer satisfaction, with the most dominant indicators being "Officers Have a Standard Time of Speed in Serving Customers." Customer values influence positively and significantly on customer satisfaction, with the most dominant indicators affecting is "Officers Conduct Survey When I Decide To Buy Insurance Products." Employee organizational commitment of PT Asuransi Kresna Mitra Tbk Palembang Branch influences positively and significantly on customer satisfaction, and the most dominant indicators influencing are "eager employees working in teams / groups" Keywords: customer value, service quality, organizational commitment, customer satisfaction.AbstrakPenelitian ini bertujuanÂ  untuk menganalis pengaruh nilai pelanggan, kualitas pelayanan, dan komitmen organisasiÂ  terhadap kepuasan pelanggan PT. Asuransi Kresna Mitra Tbk Cabang Palembang. Penelitian ini adalah deskriptif kuantitatif. Metode yang dilakukan adalah metode survey. Teknik analisis data dilakukan dengan analisis regresi untuk menganalisis hipotesis dengan menunjukan sifat pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan bahwa kualitas pelayanan kepada nasabah memengaruhi secara positif dan signifikan terhadap kepuasan pelanggan, dengan indikator yang paling dominan yaitu â€œPetugas Memiliki Standar Waktu Kecepatan Dalam Melayani Nasabah.â€Â  Nilai pelanggan memengaruhi secara positif dan signifikan terhadap kepuasan pelanggan, dengan indikator paling dominan memengaruhi adalah â€œPetugas Melakukan Survey Ketika Saya Memutuskan Untuk Membeli Produk Asuransi.â€ Komitmen organisasi pegawai PT Asuransi Kresna Mitra Tbk Cabang Palembang memengaruhi secara positif dan signifikan terhadap kepuasan pelanggan, dan indikator yang paling dominan memengaruhi adalah â€œPetugas bersemangat bekerja dalam tim/kelompokâ€ Kata kunci: nilai pelanggan, kualitas pelayanan, komitmen organisasi, kepuasan pelanggan.
Analisis Internet Financial Reporting pada Studi Industri Barang Konsumsi di BEI Tahun 2013-2016
Authors: Meirawati Eka , Dwirini Dwirini , Roostartina Eka
Published: June 2023

AbstractInternet Financial Reporting is the inclusion of corporate financial information via the internet or website (Lai et al., 2009). This study aims to obtain empirical evidence on the influence of internet financial reporting, earnings management, and company size on the value of companies in the consumer goods industry listed on the Indonesia Stock Exchange (BEI) Year 2013-2016. The independent variables in this study consist of internet financial reporting (IFR), earnings management (Discretionary Accruals), and company size (LogTA). While the dependent variable is firm value using Tobin's Ratio Q. Based on the results of research using multiple linear regression model, it is known that the variable internet financial reporting and firm size affect the value of the company. While earnings management does not significantly affect the value of the company.Keywords : Firm value, Internet Financial Reporting, Earnings Management, and firm size.AbstrakInternet Financial Reporting adalah pencantuman informasi keuangan perusahaan melalui internet atau website (Lai et al., 2009). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh internet financial reporting, earnings management, dan ukuran perusahaan terhadap nilai perusahaan pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2013-2016. Variabel bebas pada penelitian ini terdiri dari internet financial reporting (IFR), earnings management (Discretionary Accruals), dan ukuran perusahaan (LogTA). Sedangkan variabel terikat adalah nilai perusahaan menggunakan Rasio Tobinâ€™s Q. Berdasarkan hasil penelitian menggunakan model regresi linear berganda, diketahui bahwa variabel internet financial reporting dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Sedangkan earnings management tidak berpengaruh signifikan terhadap nilai perusahaan.Kata kunci : Nilai perusahaan, Internet Financial Reporting, Earnings Management, dan Ukuran perusahaan.
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Auditor Judgement (Studi Kasus pada Kantor Akuntan Publik di Kota Palembang)
Authors: Putri Andini Utari
Published: June 2023

AbstractThis study aims to analyze the effect of obedience pressure, task complexity and auditor experience on auditor judgement. This study uses primary data collected by distributing questionnaires to the auditor who worked in the Public Accountant Office located in Palembang city. From 66 questionnaires distributed to nine Public Accountant Office, total questionnairs returned and can be processed is 50 questionnaires. After validitiy and reliability test done, data is analyzed using multiple linear regression method with IBM SPSS (Statistical Product and Service Solution) statistical tools 22. The research results show obedience pressure have positive impact on the auditor judgement, auditor experience have positive impact on the auditor judgement, while the task complexity causes negative effect on auditor judgement.Keywords: obedience pressure, task complexity, auditor experience, and auditor judgment.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh tekanan ketaatan, kompleksitas tugas dan pengalaman auditor terhadap penilaian auditor. Penelitian ini menggunakan data primer yang dikumpulkan dengan menyebarkan kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik yang terletak di kota Palembang. Dari 66 kuesioner yang dibagikan ke sembilan Kantor Akuntan Publik, total kuesioner yang dikembalikan dan dapat diolah adalah 50 kuesioner. Setelah uji validitiy dan reliabilitas dilakukan, data dianalisis menggunakan metode regresi linier berganda dengan IBM SPSS (Statistik Produk dan Solusi Layanan) alat statistik 22. Hasil penelitian menunjukkan tekanan kepatuhan memiliki dampak positif pada penilaian auditor, pengalaman auditor memiliki dampak positif pada penilaian auditor, sedangkan kompleksitas tugas menyebabkan efek negatif pada penilaian auditor.Kata kunci : tekanan ketaatan, kompleksitas tugas dan pengalaman auditor.
Factors Associated with Juvenile Delinquency: A Case of Arusha Juvenile Remand Home in Arusha City-Tanzania
Authors: Mlay Caroline Wilbard , Mpeta Innocent Fabiano
Published: June 2023

The assessment of factors related to juvenile delinquency was conducted at Arusha Remand Home in Arusha City. This study adopted a cross-sectional design and gathered both quantitative and qualitative data from various primary and secondary sources. A sample of 103 respondents was selected using a simple random sampling technique. Structured interviews using researcher-administered questionnaires were employed to collect primary data from the participants. In-depth interviews were conducted with selected juveniles to obtain insights into the delinquency in the city. Descriptive statistics and the Likelihood Ratio Chi-Square test were employed for quantitative data analysis, utilising IBM SPSS Statistics version 20. The findings indicated that theft offences accounted for a significant proportion of juvenile delinquency (45.6%), followed by abuse (29.1%) and vandalism (25.2%). The primary causes of delinquent behaviours were identified as poverty (67%), peer influence (28.2%), and family dysfunction (4.9%). Additionally, the study identified gender, household size, parenting style, and the causes of committing crimes as factors associated with juvenile delinquency. Based on these findings, it is recommended that the Arusha City Council, in collaboration with other stakeholders, develop targeted interventions and initiatives to address the specific challenges faced by juveniles. Government welfare officers in Arusha City should design educational programmes aimed at equipping families with the necessary knowledge and skills to create a nurturing environment for their children, thereby guiding juveniles onto a positive path. Implementing these recommendations aims to prevent and reduce juvenile delinquency and promote the overall well-being and positive development of young individuals in Arusha City
Tourist Attractions and Travel Decisions at Pemandian Air Hangat Candi Umbul Magelang
Authors: Putrianti Flora Grace , Irfan Muhammad , Susanto Dwi , Wijaya Karunia Kalifah , Irmansyah Ade , Nilawati Alvianita Ratna , Irmawati Irmawati
Published: June 2023

This study aims to determine the relationship between tourist attraction and the decision to travel to Pemandian Air Hangat Candi Umbul Magelang and the extent to which the effective contribution of tourist attraction to the decision to travel to Pemandian Air Hangat Candi Umbul Magelang. This research uses a quantitative approach with Pearson's Product Moment correlation technique. This research was conducted at the Pemandian Air Hangat Candi Umbul tourist attraction, Magelang, Central Java, with the research subjects being visitors to the tourist attraction. The instrument in this study is a travel decision scale and a tourist attraction scale. This research hypothesizes that there is a positive relationship between tourist attraction and the decision to travel to Pemandian Air Hangat Candi Umbul, Magelang. The higher the tourist attraction score, the higher the decision to travel to Pemandian Air Hangat Candi Umbul, Magelang. On the other hand, the lower the tourist attraction score, the lower the decision to travel to Pemandian Air Hangat Candi Umbul, Magelang. The hypothesis testing results indicate a significant positive relationship between travel decisions and tourist attraction, with r = 0.534 and p<0,05. It means a positive relationship exists between the decision to travel and the tourist attraction to Pemandian Air Hangat Candi Umbul, Magelang. The practical contribution of tourist attractions to the decision to travel to Pemandian Air Hangat Candi Umbul, Magelang, is 28,5%
Ecuaciones antropométricas para el cálculo de grasa corporal en adultos jóvenes
Authors: Ramos-Jiménez Arnulfo , Hernández-Torres Rosa P. , Murguía-Romero Miguel
Published: June 2023

Dado que para la población Latinoamericana se cuenta con escasas ecuaciones antropométricas validadas para determinar porcentaje de masa grasa (% MG), se diseñaron ecuaciones antropométricas prácticas para calcular el % MG en adultos jóvenes. Se realizaron mediciones antropométricas por técnicas validadas, y se calculó el % MG por densitometría (BodPod) y biompedancia. Se reclutaron 284 voluntarios (18-35 años), de uno y otro sexo. Las ecuaciones se diseñaron por regresión lineal múltiple por el método de todas las regresiones posibles y se validaron por su grado de bondad de ajuste (R2), error estándar de estimación (EEE) y por validación cruzada. En hombres: % MG por densitométría R2 = 0.78, EEE = 3.64 %, p < 0.001; % MG por bioimpedancia R2 = 0.76, EEE = 2.48 %, p < 0.001. En mujeres: % MG por densitométría R2 = 0.98, EEE = 4.02%, p < 0.001; % MG por bioimpedancia R2= 0.99, EEE = 2.37 %, p < 0.001. Las ecuaciones aquí diseñadas presentan sencillez, alta validez y confiabilidad, siendo útiles en la clínica y campo deportivo.
Determitation of the acute toxicity of the new combined transfusion solution
Authors: Kondratskyi Bohdan , Kachmaryk Diana , Kondratskyi Yaroslav , Vynarchyk Mariya , Panas Oksana , Prymak Sofiya , Novak Vasyl
Published: June 2023

DETERMINATION OF THE ACUTE TOXICITY OF THE NEW COMBINED TRANSFUSION SOLUTION

Bohdan O. Kondratskyi1, Diana L. Kachmaryk1, Yaroslav B. Kondratskyi2, Mariya Yo. Vynarchyk1, Oksana M. Panas1, Sofiya V. Prymak1, Vasyl L. Novak1

1State Institution «The Institute for Blood Pathology and Transfusion Medicine of the National Academy of Medical Sciences of Ukraine», General Chuprynka Str., 45, Lviv 79053, Ukraine
2Communal non-commercial enterprise of the Lviv Regional Council «Lviv Regional Clinical Hospital», Chernihivska Str., 7, Lviv 79000, Ukraine

Introduction. The usage of combined drugs has a number of advantages compared to monotherapy drugs. Rationally selected components provide potentiation of the therapeutic effect. This allows to reduce the dosage of each component separately, which reduces the likelihood of side effects and complications.
The aim of the work is to establish the parameters of acute toxicity of the drug ALX-5%, in particular the average lethal dose LD50, in experiments on animals.
Materials and methods. The ALX-5% preparation contains: donor albumin (5 %), pentaatomic alcohol xylitol (5 %), alkalizing components - sodium lactate (1.9 %) and sodium bicarbonate, as well as electrolytes Na+, K+, Ca++ and Cl-. Theoretical osmolality – 990 mOsm/L; pH 6.2–7.4. Acute toxicity and half-lethal dose (LD50) were determined in white mice and white rats. The drug was administered intraperitoneally in increasing doses.
Results. Studies have shown that when a single injection of ALX-5% solution at a dose of 45.0 mL/kg of body weight was administered to white mice and at a dose of 41.0 mL/kg of body weight to white rats, no symptoms of intoxication or death of the animals were noted. With multiple fractional intraperitoneal administration, it was not possible to determine the LD50 for ALX-5% solution in white mice and white rats, since the administration of the drug in the maximum possible excess dose (174.0 mL/kg of body weight for mice and 90.0 mL/kg for rats) did not cause the death of animals. The calculation method established that the maximum daily therapeutic dose of the drug ALX-5% for humans is 12.0–18.0 mL/kg of body weight. The estimated average therapeutic dose for humans is 10.0 mL/kg body weight.
Conclusions. According to the results of the acute toxicity study, the complex protein-salt solution ALX-5% can be suitable for use in medical practice. The obtained results are the basis for further preclinical and clinical studies of the developed drug ALX-5%.
Keywords: albumin, hyperosmolar solutions, protein-salt preparations, toxicological studies.
Impacto de las plataformas digitales en el aprendizaje colaborativo: análisis de casos y prácticas exitosas
Authors: Paucar Ñacata Verónica Patricia , Chalco López Celia Lourdes , Birmania Piedad Mina Lastra , Arizala Campo Rosa Emilia
Published: June 2023

Este artículo de revisión se enfoca en analizar el impacto de las plataformas digitales en el aprendizaje colaborativo, utilizando una variedad de estudios de casos y ejemplos de prácticas exitosas. Siguiendo un método de revisión sistemática, se recopilaron y analizaron estudios publicados en las bases de datos de Scopus, Web of Science y Google Scholar durante los últimos cinco años. Los estudios seleccionados fueron categorizados en tres grupos principales: interacción y comunicación, co-construcción del conocimiento, y autorregulación del aprendizaje. Los resultados muestran que las plataformas digitales facilitan el aprendizaje colaborativo al promover una mayor interacción y comunicación entre los estudiantes, permitir la co-construcción del conocimiento y fomentar la autorregulación del aprendizaje. También se identificaron tres casos exitosos de implementación de aprendizaje colaborativo apoyado por plataformas digitales. Finalmente, se proponen una serie de recomendaciones y buenas prácticas para mejorar el uso de las plataformas digitales en el aprendizaje colaborativo, destacando la importancia de seleccionar la plataforma apropiada, diseñar actividades de aprendizaje que fomenten la colaboración, proporcionar formación y apoyo, e implementar evaluaciones y seguimientos efectivos.
Improving the understanding of neural mechanisms and guiding targeted therapy for clinical syndrome after thalamic infarction with advanced neuroimaging
Authors: Ye Chen , Pan Ruosu , Wu Bo
Published: June 2023

Thalamic infarction can result in a diverse array of symptoms, including motor and sensory deficits, memory and attention difficulties, and alterations in mood and behavior; these symptoms are collectively referred to as thalamic infarction syndrome. The neural mechanisms underlying these symptoms are not yet fully understood, hampering the development of effective and individualized treatments. The current understanding of the pathology of thalamic infarction syndrome is mainly based on conventional computed tomography/magnetic resonance imaging scans, which reveal blood supply to various nuclei groups and clinical features. Thalamic infarction syndrome can be categorized into four groups according to the affected territory and associated vascular syndrome. Recent advancements in neuroimaging techniques, which enable the precise identification of affected pivotal thalamic subnuclei, altered brain structures, white matter pathway integrity, abnormal neural activity, and maladaptive states of brain networks, can enhance our understanding of the clinical mechanisms and inform the development of more effective therapeutic strategies. This review summarizes research on the pathological neural mechanisms of thalamic infarction syndrome and highlights future directions.
Standardized Operational Protocol of Human Brain Banking for Amyotrophic Lateral Sclerosis
Authors: Chen Zhen , Wang Xue , Wu Juanli , Wang Naili , Zhang Di , Duan Wanru , Liu Penghao , Huang Can , Piao Yueshan , Zhu Keqing , Bao Aimin , Zhang Jing , Shen Yi , Qiu Wenying , Qian Xiaojing
Published: June 2023

Amyotrophic Lateral Sclerosis (ALS) is a progressive neurodegenerative disease for which there is currently no reliable treatment. Existing clinical diagnostic methods include neurophysiological examination, neuroimaging, and genetic testing, etc. In contrast, there is a relative insufficiency of data in neuropathology research, and the pathogenesis is still poorly understood. The neuropathological evaluation results obtained from autopsies of ALS patients and various organ and tissue samples are crucial resources for the study of this disease. The ALS Human Brain Bank is urgently needed for the basic and clinical research on this disease. However, currently there is no standardized protocol for such an ALS Brain Bank. Based on the "Standardized Operational Protocol for the Human Brain Banking in China", this Standardized Operational Protocol is drafted to provide a guideline for the construction and operation of ALS Brain Bank to ensure the quality and homogeneity in China and worldwide. This article focused on the collection of anti-mortem information, donation process, the harvesting, preservation and pathological evaluation of the brain, spinal cord, and other organ/tissue samples of ALS donors in the human brain bank. The establishment of ALS Brain Banks may foster the relevant research works and pave the way for the treatment of this disease.