bluuebunny/crossref_metadata_2025 huggingface dataset:
International Oil Price and Domestic Refinery Price: Empirical Evidence for Greece
Authors: Triantafyllidou Anna , Polychronidou Persefoni , Mantzaris Ioannis
Published: December 2023

Fuel prices and the pronounced fluctuations in the international oil market are among the most widely discussed topics worldwide. Recent international developments, including energy crises, have resulted in a substantial surge in global oil prices, leading to price increases across all countries and in all petroleum products. This paper investigates the correlation between international oil prices and refining costs in Greece. More specifically, this study focuses on how rapidly refinery prices respond to potential increases or decreases in the international oil price, commonly known as the ’Rockets and Feathers’ phenomenon. The investigation assesses the reaction of diesel and gasoline refinery prices to fluctuations in the international oil price and explores the potential presence of asymmetry. The econometric model employed is based on an asymmetric error correction model, utilizing weekly data spanning from 2013 to 2022 for Greece. According to our findings, both diesel and 95-octane gasoline prices exhibit an asymmetric response to international oil prices. Notably, refinery prices react more promptly to price increases than to decreases in the global oil price. This study holds particular significance, as this delay is reflected in final retail prices, indicating the possible existence of pricing asymmetries. Additionally, the issue of oil purchase contracts arises, which guarantee a fixed price regardless of the prevailing international oil price at the time and, consequently, do not justify such fluctuations in refinery prices. These findings could prove valuable for competition policy within Greece’s vertical oil market.
FINANCIAL LITERACY AS ONE OF THE STRENGTHENING OF ENTREPRENEURIAL COMPETENCIES IN PMI ON TAIWAN
Authors: Ayu Effendi Kharisya , Rahmayanti Rima , Ratna Hayati, Neuneung , Agustriyana Darwis , Sukandi Pipin
Published: December 2023

Starting from the problem of poverty that makes Indonesian people want to change their fate by becoming Indonesian Migrant Workers. Taiwan is one of the countries that is the destination of PMI. In this case, PMI must also be equipped with entrepreneurial skills to improve a better standard of living. Thus, the purpose of this study is to strengthen entrepreneurial competencies for Taiwanese PMI business actors through financial literacy and building creativity and innovation. This research is quantitative causal associative. Financial literacy, creativity and innovation are independent variables. Entrepreneurial competence is the dependent variable. The data in this study are the entire population, namely PKBM Taiwan PPI participants. The number of PPI PKBM Taiwan participants totaled 35 people. This study uses primary data through the use of survey procedures. The results of this study accept the first and second hypotheses, namely financial literacy and creativity have a positive and significant influence on entrepreneurial competence in Taiwanese PMI, but the third hypothesis is rejected because innovation has no effect on strengthening entrepreneurial competence in Taiwanese PMI. The findings in this study are that financial literacy and creativity are needed by Taiwanese PMI business actors who want to start a business and improve entrepreneurial competence. Also, the finding in this study is that innovation is not the main thing for business actors in Taiwanese PMI in strengthening entrepreneurial competence because innovation is not a new invention but the development of an invention.
THE INFLUENCE OF REGIONAL ORIGINAL REVENUE, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS, REGIONAL GOVERNMENT SIZE, AND AUDIT OPINION ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN CENTRAL JAVA IN 2013-2016
Authors: Masitha Zainab , Widya Shofi
Published: December 2023

This study aims to determine various factors that affect local revenue, general allocation funds, special allocation funds, local government measures, and audit opinions on the financial performance of local governments. The research used is a quantitative study with population of districts / cities in Central Java during 2013-2016. The technique used for the sample is purposive sampling, there are 35 districts / cities. The data analysis technique used in this study is multiple linear regression analysis. The results of this study that the Regional Original Revenue has a positive effect on the financial performance of local governments, General Allocation Funds have a significant negative effect on the financial performance of local governments, Special Allocation Funds have a significant positive effect on the financial performance of local governments, regions, Audit Opinion has no significant positive effect on the performance of local government.
DEVELOPMENT OF LOCAL WISDOM-BASED MODULES FOR BANCARAN MANGROVE ECOTOURISM TO TEACH CLASS X HIGH SCHOOL STUDENTS CRITICAL THINKING ON ECOSYSTEM MATERIAL
Authors: Arifin Mustamil , Purnomo Tarzan , Rachmadiarti Fida
Published: December 2023

In an information age like today, where all information from all corners of the world can be received quickly, even in a matter of seconds, the ability to think critically is unquestionably required so that we can filter all of the information we receive and decide whether we trust it. and then either accept or reject the information. To find out and solve complex problems, a critical thinker will ask important questions and formulate problems clearly and precisely, collect and assess relevant information, use abstract ideas, think openly to recognize and assess, make assumptions about implications and practical consequences, and be able to communicate effectively with others. One of the issues confronting the world of education in Indonesia today is the inadequacy of the learning process, which results in poor educational quality. This is because of the kids' critical thinking abilities. The module is one type of learning resource. Modules are instructional resources that are methodically produced based on a specific curriculum and packed in the smallest learning units to allow them to be studied independently in specific units. The goal of this research was to create a module based on local data. Mangrove ecotourism wisdom Bancaran will conduct critical thinking exercises on ecosystem materials for class X pupils that are both valid and effective based on the results of student response questionnaires. This form of research is known as R&D with the ADDIE Branch Theoretical model. Theoretical feasibility is evaluated in light of expert validation results. The gathered data were examined using descriptive qualitative methods. With a score of 3.76 and a percentage of 94%, the findings obtained are modules based on local wisdom of mangrove ecotourism as ecosystem material to educate the critical thinking abilities of class X high school students, and the category is extremely valid. The curriculum has the potential to be utilized to train students' critical thinking skills in ecotourism ecosystem-based learning.
Enfermedad Inflamatoria Pélvica. A propósito de un caso
Authors: Flores Sáenz Manuel , Oñate Tejada Soledad
Published: December 2023

Presentamos el caso de una paciente de 35 años que acude al servicio de urgencias del Hospital Universitario Príncipe de Asturias (HUPA) por dolor en fosa ilíaca derecha, de tipo continuo y punzante de 48 horas de evolución, que no cede con analgesia domiciliaria. Refiere un aumento del flujo vaginal de consistencia acuosa, aspecto sanguinolento y dispareunia de 3 meses de evolución. Actualmente refiere pareja estable. La paciente es portadora de un dispositivo intrauterino (DIU) de levonorgestrel desde marzo de 2018 con la siguiente fórmula gestacional (G1A0P1). A la exploración física se revela cérvix doloroso a la movilización. Útero en anteroversión y regular. Anejo derecho doloroso a la palpación. Por otro lado, en cuanto a la ecografía transvaginal, se visualiza una imagen anexial derecha de 5 centímetros que resulta compatible con un piosalpinx. La paciente fue diagnosticada de Enfermedad Inflamatoria Pélvica grado III (Escala de Monif) e ingresada por sospecha de absceso tubo-ovárico. Durante el ingreso, se solicitó cultivo de toma de exudado vaginal y endocervical, hemograma, bioquímica, hemocultivo y se monitorizó su evolución. Se pautó antibioterapia para la paciente y su pareja, y se retiró el DIU tras el inicio de la misma. El objetivo de este caso es resaltar la importancia de la precocidad diagnóstica en la prevención de complicaciones como la infertilidad, así como también llevar a cabo una revisión del algoritmo de manejo clínico propuesto por el HUPA.
Hemangiomatosis Múltiple Neonatal. A Propósito de un caso
Authors: Flores Sáenz Manuel , Rodríguez Redondo Julia
Published: December 2023

La Hemangiomatosis Neonatal Múltiple (HNM) surge como una compleja entidad clínica de escasa frecuencia, caracterizada por la presencia simultánea de hemangiomas cutáneos y viscerales en neonatos y lactantes. A diferencia de los hemangiomas infantiles aislados, cuyo curso benigno suele conducir a la involución, la variante múltiple de esta afección involucra diversos órganos y sistemas, desencadenando potenciales implicaciones de relevancia clínica.Aunque la etiología subyacente de la (HNM) no ha sido plenamente dilucidada, se postula una interacción intrincada entre factores genéticos y ambientales. Aunque carecemos de un gen específico causal, son diversos los estudios que indican posibles alteraciones en genes relacionados con la angiogénesis y el desarrollo vascular, resaltando la complejidad intrínseca de su origen. El diagnóstico de esta entidad se basa en una evaluación clínica minuciosa, incluyendo la caracterización precisa de las lesiones cutáneas y viscerales. La utilización de técnicas de diagnóstico por imagen, como ecografía, resonancia magnética y tomografía computarizada, desempeña un papel esencial en la determinación de la extensión y localización de hemangiomas internos. El manejo de la (HNM) requiere un enfoque individualizado, con diversas modalidades terapéuticas disponibles; desde la vigilancia activa hasta la aplicación de corticoesteroides, fármacos antiangiogénicos, cirugía y terapias láser. Además, se considera la posibilidad del uso de propranolol, dada su eficacia previamente demostrada en hemangiomas infantiles. Esta revisión tiene como objetivo primordial destacar aquellos hallazgos que debieran suscitar sospecha de HNM, así como desarrollar brevemente el abordaje diagnóstico y las posibles opciones terapéuticas actuales.
Susurros que gritan
Authors: Ibáñez García Clara Carlota
Published: December 2023

Ocho mil millones de personas en este mundo. Siete mil años de avances sociales y tecnológicos y a pesar de ello, las injusticias, la inequidad y la vulnerabilidad siguen siendo nuestro día a día. Nuestra habitual y normalizada rutina. Olvidarnos de esta realidad es sinónimo de vivir en la pasividad y la ignorancia.
El niño prodigioso
Authors: Martínez Pérez José Antonio
Published: December 2023

Johannes Chrysostomus Wolfgangus Theophilus Mozart, más conocido como Wolfgang Amadé Mozart, fue un compositor, pianista, director de orquesta y profesor del antiguo Arzobispado de Salzburgo, considerado como maestro del Clasicismo y uno de los músicos más influyentes y destacados de la historia.  Escribió 626 composiciones, incluyendo entre otras, 23 óperas, 49 sinfonías, 20 misas, 66 arias y 27 conciertos para piano.
Los trastornos de la conducta alimentaria en población adolescente
Authors: Pérez Martín Paula Sofía
Published: December 2023

Los trastornos de la conducta alimentaria son patologías con un alto porcentaje de cronicidad que ocasionan un grave deterioro tanto al paciente como a su entorno, por ello resulta fundamental realizar una detección y abordaje precoz de los mismos. Los adolescentes son una población especialmente vulnerable con una elevada prevalencia. Con esta revisión se pretende realizar una actualización sobre el tema y establecer las bases para la identificación y manejo adecuado de estas enfermedades mentales.
Penerapan Model Pembelajaran Discovery Learning untuk Meningkatkan Hasil Belajar IPA Materi Pesawat Sederhana pada Siswa Sekolah Dasar
Authors: Muhammad Sahrul  , Mustamiroh Mustamiroh , Yudo Dwiyono  , Rosita Putri Rahmi Haerani
Published: December 2023

Fakta bahwa siswa kelas V menunjukkan hasil belajar yang buruk dalam mata pelajaran sains (IPA) adalah dasar penelitian ini. Tujuan penelitian ini adalah untuk meningkatkan hasil belajar siswa dalam pembelajaran IPA dengan menerapkan model pembelajaran "Discovery Learning" pada materi pembelajaran pesawat sederhana yang dipelajari siswa kelas V SDN 007 Samarinda Ulu pada tahun pembelajaran 2022/2023. Penelitian tindakan kelas ini dilakukan dalam dua siklus, masing-masing dengan dua sesi. Subjek penelitian adalah 25 siswa kelas V yang belajar IPA, dengan perencanaan, pelaksanaan, observasi, dan refleksi. Data dikumpulkan melalui observasi, tes, dan dokumentasi, dan dianalisis menggunakan rata-rata, rumus, persentase, dan grafik. Hasil penelitian menunjukkan bahwa rata-rata skor hasil belajar siswa pada pra siklus adalah 62,4 poin, dan 10 siswa (40% dari siswa) mencapai ketuntasan. Pada Siklus I, 13 siswa (52% dari siswa) menyelesaikan ujian, dan rata-rata mereka meningkat sebesar 67,8 poin. Pada Siklus II, rata-rata mereka meningkat sebesar 80,6 poin, dan 22 siswa (88% dari siswa) mencapai ketuntasan. Hasil penelitian menunjukkan bahwa hasil belajar IPA siswa kelas V SDN 007 Samarinda pada tahun pelajaran 2022/2023 dapat ditingkatkan dengan menerapkan model pembelajaran Discovery Learning pada materi pesawat sederhana.
Penerapan Problem Based Learning (PBL) dalam Meningkatkan Kemampuan Berpikir Kritis Siswa SMP melalui Lesson Study
Authors: Sri Wahyuni  , Fershanda Vivi Hartono  , Nabila Hafizhah  , Linggar Dea Slavira  , Dwi Sri Astutik  , Wawuk Lisnawati  , Deby Izmarini
Published: December 2023

Tujuan penelitian ini adalah meningkatkan kemampuan berpikir kritis pada materi Zat dan Perubahannya melalui lesson study. Metode penelitian ini adalah penelitian tindakan kelas menggunakan lesson study dengan 3 siklus Plan-Do-See. Lesson Study dilakukan oleh Dosen Prodi Pendidikan IPA Universitas Jember, Guru IPA SMPN 2 Maesan dan juga mahasiswa Semester 5 Angkatan 2021. Sebanyak 19 siswa kelas VII C SMPN 2 Maesan dijadikan sebagai subjek penelitian. Berdasarkan hasil penelitian, model Problem Based Learning (PBL) dapat memberikan pemahaman yang lebih mendalam dan dapat meningkatkan hasil belajar dengan memberi mereka kesempatan untuk memeriksa dan memahami materi pelajaran melalui kegiatan pemecahan masalah. Model PBL juga mengajarkan siswa bagaimana merencanakan, memantau dan mengevaluasi pembelajarannya sendiri, sehingga dapat kemampuan berpikir kritis siswa.
Islamic Financial Characteristics and the Sustainability of Islamic Banking in Indonesia: Challenges and Opportunities
Authors: Yusuf Sri Dewi , Mokoagow Muhamad , Nur Muhammad , Rauf Spandi
Published: December 2023

This research aims to examine the implementation of Islamic finance in Islamic banking in Indonesia based on the characteristics of Islamic finance, namely Tauhid (Monotheism), Adl (Justice), Nubuwwah (Prophethood), Khilafah (Stewardship), and Ma’ad (Afterlife). This study also aims to serve as a means for the Indonesian public to obtain information related to the application of financial systems in Islamic banking. The researcher employs a qualitative research method, using secondary data sourced from literature, including journals, articles, documentation, written texts, and relevant materials related to the research topic. The results of this study indicate that Islamic banks indeed practice their activities in accordance with Sharia regulations. The five values or characteristics of Islamic finance serve as the main foundation in its implementation. Firstly, in the concept of Tauhid, leaders consistently maintain their devotion to Allah. Moreover, Islamic banks make all policy decisions based on the Qur'an and Sunnah (traditions of the Prophet). Secondly, in terms of Adl, this principle is evident in the implementation of Islamic banking contracts, which do not prioritize personal gain in their collaborations. Thirdly, the principle of Nubuwwah, which prohibits monopolies and encourages cooperation in community building, aligns with one of the practices of the Prophet Muhammad during his time. Fourthly, Khilafah, through the practice of Islamic banking involving zakat contributions from its activities, demonstrates that Islamic banks in Indonesia do not forget their obligation to contribute to a just economy. Lastly, Ma’ad; Islamic banks always consider the ultimate outcome of their activities, as everything they undertake will be rewarded or punished in accordance with their deeds.
Relationship Between Regional Revenue and Expenditures: A Canonical Correlation Analysis
Authors: Payapo Rukmuin , Ramly Fahrudin , Bugis Muhammad
Published: December 2023

This research aims to determine the relationship between regional revenues and regional expenditures. To achieve this, the method of canonical correlation analysis is employed. The research results show that in terms of regional revenues, regional income (Pendapatan Asli Daerah or PAD), general allocation funds (Dana Alokasi Umum or DAU) and gross regional domestic product (Produk Domestik Regional Bruto or PDRB) do not have a significant relationship. On the other hand, concerning regional expenditures, population size demonstrates a significant relationship, whereas routine expenditure and capital expenditure do not exhibit significance. It is noteworthy that the influence of regional spending on regional revenue surpasses the influence of regional revenue on regional spending. This implies that the government, in collaboration with the legislative body, is significantly influenced by the targeted regional spending in determining the regional revenue amount.
Value Adoption Model (VAM) and Users’ Intentions to Use Mobile Banking: Examining Perceived Usefulness, Perceived Sacrifice and Perceived Risk
Authors: Berto Ali , Bursan Rinaldi
Published: December 2023

ABSTRACT
The financial services sector in Indonesia is highly competitive due to advancements in technology and changing customer behavior. Banks are challenged to adopt customer-centric strategies, particularly in the context of mobile banking. This study introduces a Value Adoption Model (VAM) based on consumer choice theory to investigate the factors influencing customers' intentions to use mobile banking services. In the highly competitive landscape of Indonesia's financial services sector, this study introduces a VAM to understand the drivers behind customers' intentions to use mobile banking services. Drawing on dimensions like accessibility, enjoyment, perceived usefulness, perceived sacrifice, and perceived risk, this research demonstrates that these factors significantly influence users' adoption. Notably, enjoyment emerges as the most influential factor, followed by perceived usefulness, perceived sacrifice, accessibility, and perceived risk. This study provides valuable insights for financial institutions seeking to enhance their mobile banking services, offering a pathway to better understand and cater to customers' needs in an evolving technological landscape.
ABSTRAK
Sektor jasa keuangan di Indonesia sangat kompetitif akibat kemajuan teknologi dan perubahan perilaku pelanggan. Bank-bank dihadapkan pada tantangan untuk mengadopsi strategi berorientasi pelanggan, terutama dalam konteks perbankan mobile. Penelitian ini memperkenalkan Model Penerimaan Nilai (Value Adoption Model - VAM) berdasarkan teori pilihan konsumen untuk menginvestigasi faktor-faktor yang memengaruhi niat pelanggan untuk menggunakan layanan perbankan mobile. Dalam lanskap persaingan yang ketat di sektor jasa keuangan Indonesia, penelitian ini memperkenalkan VAM untuk memahami faktor-faktor pendorong niat pelanggan untuk menggunakan layanan perbankan mobile. Dengan mengacu pada dimensi seperti aksesibilitas, kepuasan, kegunaan yang dirasakan, pengorbanan yang dirasakan, dan risiko yang dirasakan, penelitian ini menunjukkan bahwa faktor-faktor ini secara signifikan memengaruhi niat pengguna dalam mengadopsi layanan tersebut. Terutama, kepuasan muncul sebagai faktor yang paling berpengaruh, diikuti oleh kegunaan yang dirasakan, pengorbanan yang dirasakan, aksesibilitas, dan risiko yang dirasakan. Penelitian ini memberikan wawasan berharga bagi lembaga keuangan yang mencari cara untuk meningkatkan layanan perbankan mobile mereka, menawarkan jalan untuk lebih memahami dan memenuhi kebutuhan pelanggan dalam lanskap teknologi yang terus berkembang.
Kata kunci: M-banking, kepuasan pelanggan, nilai konsumen, layanan keuangan, VAM
The Influence of Human Relations, Social Work Environment and Work Motivation on Employee Performance
Authors: Puspita Ni , Merta I , Ardiansyah Wisnu
Published: December 2023

In the ever-evolving landscape of contemporary business, the achievement and prosperity of organizations are inherently linked to the well-being and motivation of their workforce. This study focused on the Bali branch of Bank Negara Indonesia (BNI), aiming to test the influence of human relations, the social work environment, and work motivation on employee performance using organizational behavior and human resources theories. The research employed a quantitative method involving a questionnaire with a sample of 56 participants. Data processing was conducted using SPSS version 24, and the study addressed four hypotheses. The research findings are as follows: Human relations influences employee performance but is not statistically significant. Similarly, the social work environment also influences employee performance but is not statistically significant. In contrast, work motivation has a significant effect on employee performance. When considered together, human relations, the social work environment, and work motivation variables have a simultaneous and significant influence on employee performance. It is noteworthy that the implications of these variables' influence are more pronounced and dominant in enhancing performance.

ABSTRAK

Dalam konteks bisnis yang terus berkembang pesat, pencapaian dan keberhasilan sebuah organisasi secara alami terkait erat dengan kesejahteraan dan motivasi tenaga kerjanya. Penelitian ini difokuskan pada karyawan Bank Negara Indonesia (BNI) cabang Bali, dengan tujuan menguji dampak hubungan antar manusia, lingkungan kerja sosial, dan motivasi kerja terhadap kinerja karyawan menggunakan teori perilaku organisasi dan sumber daya manusia. Penelitian ini menggunakan metode kuantitatif yang melibatkan kuesioner dengan partisipasi 56 responden. Pengolahan data dilakukan dengan menggunakan SPSS versi 24, dan penelitian ini menguji empat hipotesis. Hasil penelitian menunjukkan hal-hal berikut: Hubungan antar manusia berpengaruh terhadap kinerja karyawan, meskipun tidak signifikan secara statistik. Sementara itu, variabel lingkungan kerja sosial juga memiliki dampak pada kinerja karyawan, namun juga tidak signifikan secara statistik. Motivasi kerja ternyata memiliki pengaruh yang signifikan terhadap kinerja karyawan. Ketika dianalisis secara bersama-sama, variabel hubungan antar manusia, lingkungan kerja sosial, dan motivasi kerja memiliki dampak simultan yang signifikan pada kinerja karyawan. Perlu ditekankan bahwa implikasi dari pengaruh variabel-variabel ini lebih tampak dan mendominasi dalam meningkatkan kinerja.

Kata kunci: Kinerja Karyawan, Motivasi Kerja, Hubungan Manusia, Lingkungan Kerja Sosial, Perilaku Organisasi
Analyzing Quality of Human Resources and Risk-Taking in the Performance of Creative Industry MSMEs in Tabanan Regency
Authors: Suriani Ketut , Merta I , Ardiansyah Wisnu
Published: December 2023

Bali possesses significant potential for production and trade within the Micro, Small, and Medium Enterprises (MSMEs) industrial sector, in addition to its tourism. This study aims to analyze the impact of quality of human resource factors and risk-taking behavior on the performance of MSMEs in the creative industries of the Tabanan district, using the resource-based view model concept. The research employs a quantitative method, including a questionnaire, with a sample of 54 MSMEs. Data processing is conducted using SPSS version 24, and three hypotheses are tested. The research findings indicate that the quality of human resources significantly enhance creative industry performance, and the risk-taking also contributes positively to creative industry performance. Furthermore, the quality of human resources significantly influence risk-taking. These results underscore the substantial and dominant implications of both the quality of human resources and risk-taking variables on the performance of creative industry MSMEs.

 

ABSTRAK

Bali memiliki potensi yang signifikan untuk produksi dan perdagangan dalam sektor industri Usaha Mikro, Kecil, dan Menengah (UMKM), selain dari sektor pariwisatanya. Penelitian ini bertujuan untuk menganalisis dampak faktor sumber daya manusia dan perilaku mengambil risiko terhadap kinerja UMKM di industri kreatif kabupaten Tabanan, dengan menggunakan konsep model berbasis sumber daya. Penelitian ini menggunakan metode kuantitatif, termasuk kuesioner, dengan sampel sebanyak 54 UMKM. Pengolahan data dilakukan menggunakan SPSS versi 24, dan tiga hipotesis diuji. Temuan penelitian menunjukkan bahwa sumber daya manusia secara signifikan meningkatkan kinerja industri kreatif, dan pengambilan risiko juga memberikan kontribusi positif terhadap kinerja industri kreatif. Selain itu, sumber daya manusia secara signifikan memengaruhi pengambilan risiko. Hasil ini menekankan implikasi yang signifikan dan dominan dari kedua variabel sumber daya manusia dan pengambilan risiko terhadap kinerja UMKM di industri kreatif.

Kata kunci: Sumber Daya Manusia, Pengambilan Risiko, Kinerja UMKM, Industri Kreatif, Bali
The Role of Leadership Capabilities in Mediating Job Satisfaction and Core Competence on Business Performance
Authors: Dewi Ni , Merta I Ketut , Suparta I Nyoman
Published: December 2023

Rural economic institutions play a crucial role in local economies but also pose challenges to achieving economic self-sufficiency in rural areas. This study focuses on Village-Owned Enterprises (Badan Usaha Milik Desa or BUMDes) in Tabanan Regency, Bali, where their increasing presence warrants an in-depth evaluation. Specifically, the research aims to investigate the impact of leadership competence and job satisfaction on BUMDes' business performance. The study utilizes quantitative methods and data analysis through SPSS V24. The findings indicate that leadership capabilities, core competence, and job satisfaction significantly influence business performance. Leadership capabilities play a mediating role in the relationship between core competence and business performance, as well as between job satisfaction and business performance. These results provide valuable insights for BUMDes in Tabanan Regency to enhance their effectiveness and impact on rural economic development. These results provide valuable insights for BUMDes in Tabanan Regency to enhance their effectiveness and impact on rural economic development. The study suggests that, to improve the performance and impact of BUMDes, these organizations should focus on leadership development, core competence enhancement, and measures to enhance job satisfaction among their members.

 

ABSTRAK

Lembaga ekonomi pedesaan memainkan peran penting dalam perekonomian lokal namun juga menimbulkan tantangan dalam mencapai swasembada ekonomi di daerah pedesaan. Penelitian ini berfokus pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Tabanan, Bali, di mana keberadaan mereka yang semakin meningkat memerlukan evaluasi mendalam. Secara khusus, penelitian ini bertujuan untuk menyelidiki dampak kompetensi kepemimpinan dan kepuasan kerja terhadap kinerja bisnis BUMDes. Penelitian ini menggunakan metode kuantitatif dan analisis data melalui SPSS V24. Temuan menunjukkan bahwa kemampuan kepemimpinan, kompetensi inti, dan kepuasan kerja secara signifikan memengaruhi kinerja bisnis. Kemampuan kepemimpinan memainkan peran mediasi dalam hubungan antara kompetensi inti dan kinerja bisnis, serta antara kepuasan kerja dan kinerja bisnis. Hasil ini memberikan wawasan berharga bagi BUMDes di Kabupaten Tabanan untuk meningkatkan efektivitas dan dampaknya pada pengembangan ekonomi pedesaan. Penelitian ini menyarankan bahwa, untuk meningkatkan kinerja dan dampak BUMDes, organisasi-organisasi ini sebaiknya berfokus pada pengembangan kepemimpinan, peningkatan kompetensi inti, dan langkah-langkah untuk meningkatkan kepuasan kerja di antara anggotanya.

Kata kunci: BUMDes, Pengembangan Ekonomi Pedesaan, Kemampuan Kepemimpinan, Kompetensi Inti, Kepuasan Kerja
Strategic Leadership Model in the Hospitality Industry: SWOT Analysis
Authors: Verawati Dian , Yudhanto Wildan , Giovanni Axel , Ikhwan Khairul , Hartono Budi
Published: December 2023

This research aims to identify developments in business performance in the hotel industry in the area around the Borobudur Temple Area, identify strategic leadership policies led by women to enhance business performance in the hotel industry, and formulate a successful female leadership strategy model for improving hotel business performance. The research employs a case study approach using a Strengths-Weaknesses-Opportunities-Threats (SWOT) analysis. The study was conducted within the hotel business sector in Magelang Regency. Data collection techniques were based on structured interviews. The research results, as depicted in the SWOT matrix diagram, reveal that the hospitality industry business in the Borobudur area falls within quadrant 1, indicating a highly profitable situation. The hospitality sector in the Borobudur area boasts both strengths and opportunities, allowing it to capitalize on these favorable conditions. The recommended strategy for this situation is the implementation of growth-oriented policies.

Keywords: Business Performance, Strategic Leadership Model, Women’s Leadership, SWOT Analysis, Hospitality Industry

 

ABSTRAK

Penelitian ini bertujuan untuk mengidentifikasi perkembangan kinerja bisnis pada industri perhotelan di wilayah sekitar Kawasan Candi Borobudur, mengidentifikasi kebijakan kepemimpinan strategis perempuan untuk mendorong kinerja bisnis industri perhotelan, dan merumuskan model strategi kepemimpinan perempuan yang sukses untuk peningkatan kinerja bisnis perhotelan. Penelitian ini mengadopsi pendekatan studi kasus dengan basis Strengths-Weaknesses-Opportunities-Threats (SWOT). Penelitian dilaksanakan pada bisnis perhotelan di Kabupaten Magelang. Teknik pengumpulan data dilakukan dengan wawancara terstruktur. Hasil penelitian dalam diagram matrik SWOT menunjukan usaha industri hospitalitasdi Kawasan Borobudur berada pada kuadran 1 yaitu merupakan situasi yang sangat menguntungkan. Hospitalitas di Kawasan Borobudur tersebut memiliki peluang dan kekuatan sehingga dapat memanfaatkan peluang yang ada. Strategi yang harus diterapkan dalam kondisi ini adalah mendukung kebijakan pertumbuhan yang agresif.

Kata kunci: Kinerja Bisnis, Model Kepemimpinan Strategik, Kepemimpinan Perempuan, SWOT Analysis, Industri Perhotelan
Empirical Analysis of the Impact of Intellectual Capital on Energy Sector Companies
Authors: Afifawati Nisrina , Khasanah Lia , Giovanni Axel
Published: December 2023

This study examines the phenomenon of intellectual capital in the energy sector and its impact on company value. In the context of the disruptive and VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era, where technological changes and business uncertainties are on the rise, the management of intellectual capital becomes crucial. The aim of this research is to test the influence of intellectual capital on company value in the energy sector. The study employs a quantitative approach, utilizing secondary data from the annual reports of energy sector companies listed on the Indonesia Stock Exchange during the period 2016-2021. The analytical tools used include descriptive statistics and hypothesis testing. The research findings reveal that the disclosure of intellectual capital in the energy sector is considered good, with an average of 13.872%. Statistical analysis indicates a significant influence between intellectual capital and company value, with Tobin’s Q as the company value indicator. This study contributes to understanding the concept of intellectual capital in the context of the energy sector, demonstrating that a larger company value corresponds to higher disclosure of intellectual capital. This conclusion is relevant for managers, investors, and business practitioners dealing with the complexities of the market. The research also establishes a foundation for developing adaptive and responsive strategies to rapid changes in the business environment within the energy sector.
Interplay of Risk Management in the Multi-Disruption Era and Agency Theory Insights: A Literature Review
Authors: Afifawati Nisrina , Khasanah Lia , Giovanni Axel
Published: December 2023

This research aims to provide empirical insights into the intersection of risk management and agency theory, focusing on their role in preparing for and navigating contemporary disruptions. Risk management is conceptualized as a structured approach for addressing uncertainty related to threats, involving risk assessment, strategy formulation, and risk mitigation through empowerment and resource management. Using a literature review methodology, the study unveils a substantial influence of risk management on entrepreneurial Enterprise Risk Management (ERM), particularly within the domain of intellectual capital. The findings deepen our understanding of how effective risk management practices are crucial in navigating the dynamic landscape of modern business disruptions.
Challenges and Remedial Strategies in Land Tax Collection in Medan Belawan: Qualitative Analysis with NVivo and Matrices of Framework
Authors: Daulay Yulia , Aisyah Siti
Published: December 2023

This research delves into the challenges and effectiveness of land and building tax (PBB) collection in Medan Belawan District over the period from 2019 to 2022. Through the utilization of Nvivo 11 software, the research employs qualitative methods, including interviews and data analysis, to uncover the intricacies of tax collection challenges in Medan Belawan District. The results aim to inform policymakers and tax authorities, providing insights to enhance the effectiveness of tax collection and promote taxpayer compliance. The findings reveal persistent shortcomings in achieving predetermined revenue targets, with various obstacles hindering the collection process. Non-delivery of Tax Payable Notices (SPPT) to taxpayers, inconsistent taxpayer residence data, limited economic conditions, and a lack of awareness among citizens regarding the significance of tax payments contribute to the inefficiency. To address these issues, the District has implemented measures such as checking taxpayer residence data, issuing warnings through environmental heads, and conducting outreach activities. However, the overall effectiveness of tax collection remains suboptimal. The study suggests that disparities in taxpayer data, insufficient awareness, and economic challenges are primary factors contributing to this ineffectiveness. Further efforts are recommended, including improved training programs, an incentive system based on work discipline, and increased community outreach to enhance understanding and compliance.
Assessment and Recommendations for Enhancing Compliance in Income Tax Article 21 Calculations: A Case Study of XYZ Hospital
Authors: Priyanti Utari , Aisyah Siti
Published: December 2023

XYZ Hospital, situated in Medan City, North Sumatra Province, is a private healthcare facility established with the vision of delivering exceptional services to fulfill the health requirements of the community. In the context of compensating specialist doctors, XYZ Hospital employs the PPh Article 21 calculations. This study seeks to assess and analyze whether XYZ Hospital in Medan has accurately executed PPh Article 21 calculations and to identify the challenges encountered in this process. Data collection involved interviews with XYZ Hospital in Medan, utilizing NVivo software and a framework of matrices for analysis. The findings indicate that the computation of Income Tax Article conducted by XYZ Hospital in Medan deviates from the stipulated legal rate of 5%. Identified obstacles include a lack of precision in the financial department’s calculations. Additionally, XYZ Hospital in Medan has implemented efforts to enhance its understanding of taxation and to adhere to applicable tax regulations.
Influencing Factors on Taxpayer Compliance: Quantitative Insights from Medan Marelan, North Sumatra
Authors: Safitri Rahmadani , Aisyah Siti
Published: December 2023

This research investigates the influence of tax-related factors on taxpayer compliance in Medan Marelan sub-district. Specifically, it explores the impact of tax sanctions, taxpayer awareness, tax socialization, and the quality of tax services on compliance. Utilizing a quantitative approach, the study involves 100 respondents and employs multiple linear regression tests for data analysis. Questionnaires are distributed to registered taxpayers, and SPSS 22.0 is utilized for data processing. The findings reveal that tax sanctions, taxpayer awareness, tax socialization, and the quality of tax services collectively influence taxpayer compliance. Notably, tax sanctions and taxpayer awareness exhibit positive and significant impacts on compliance, emphasizing the motivational role of threat and the importance of taxpayer understanding. Furthermore, effective tax socialization and quality tax services contribute positively and significantly to compliance, fostering a conducive environment for taxpayers. These results provide comprehensive insights into the factors shaping taxpayer compliance in Medan Marelan sub-district, offering valuable considerations for authorities in crafting tax policies and strategies to enhance compliance.
Internal Auditor’s Responsibilities for Quality Control of Financial Reporting at PT Asabri (Persero): A Qualitative Analysis
Authors: Haryani Feni , Nasta’in Fitria , Novitasari Ika , Putri Wahyu , Manurung Herlina
Published: December 2023

This article focuses on the quality of financial reporting that needs to be considered because it is an important factor in decision making of a company or agency, including PT Asabri (Persero). Internal auditors control an important role in terms of improving accounting standards, so it will also be discussed about the function and role of internal auditors in minimizing data manipulation in financial reporting. This research uses the literature review method which refers to the process of identifying and evaluating several previous research articles to obtain deeper information about the responsibilities of internal auditors including responsibilities for quality control of financial reporting. The results show that internal auditors have an important role in controlling the quality of financial reporting from manipulation at PT Asabri (Persero).
Management Strategies in Optimizing Tax Compliance: Exploring the Influence of E-Filing, Account Representative, and Taxpayer Knowledge
Authors: Artika Dini , Aisyah Siti
Published: December 2023

This research aims to determine the influence of e-filing, account representative role, and taxpayer knowledge on tax compliance at the East Medan Primary Tax Office. The research method employed is quantitative, and data were collected through a questionnaire. The population consists of the total number of taxpayers at the East Medan Primary Tax Office, with a sample size of 100 respondents. Data processing utilized SPSS Version 25 software, involving descriptive analysis, multiple regression analysis, hypothesis testing, and determination coefficient. Partial test results indicate that, e-filing does not have a significant influence on tax compliance. Meanwhile, Account Representative Role partially has a significant influence on tax compliance. Lastly, taxpayer knowledge does not have a significant influence on tax compliance. Simultaneous test results show that, collectively, the e-filing, Account Representative Role, and taxpayer knowledge influence tax compliance at the East Medan Primary Tax Office.
The Influence of Motivation and Discipline on Employee Performance in the Public Sector in Bandung
Authors: Hasnakamilah Anan , Purnomo Yudiyanto
Published: December 2023

The pivotal role of employees as the most vital actors within an organization is underscored by numerous scholars. This research was conducted at the Bandung City Human Resources Development Personnel Agency (Badan Kepegawaian Pengembangan Sumber Daya Manusia or BKPSDM). The aim of this research is to determine the influence of motivation and work discipline on employee performance at the BKPSDM both partially and simultaneously. The method used consists of descriptive and associative methods through a survey approach. The sample for this research consists of 103 respondents. Sample collection was carried out using sampling techniques or saturation calculations. Data was obtained by distributing questionnaires using an online system via Google Form and further strengthened through direct interviews. The research results show that motivation has a positive effect on employee performance both partially and simultaneously, while work discipline has no effect on employee performance either partially or simultaneously. The findings underscore the need for targeted motivational strategies to enhance overall organizational effectiveness. This research significantly contributes to the understanding of performance determinants in public sector organizations, specifically highlighting the pivotal role of motivation.
Sistem Keamanan Kendaraan Roda Dua Berbasis Internet Of Things (IOT)
Authors: Atin Supriatin , Abdullah Dedy , Darmi Yulia , Rifqo M Husni
Published: December 2023

The high rate of theft of two-wheeled vehicles makes vehicle owners afraid to leave their vehicles. Most vehicle owners increase the security of their vehicles by providing a padlock key that is placed on the motorcycle disc.Along with the increasing acts of motorcycle theft, vehicle security must also be improved, so that vehicle owners are not afraid if they have to leave their vehicle. Therefore the author wants to create a security system by utilizing a smartphone as a vehicle control tool remotely. In this study a vehicle security system was designed with fingerprints as keys and realtime monitoring of vehicles via telegram by utilizing Arduino Uno, Relay, FingerPrint Sensor, ESP32 CAM and NodeMCU. This study used an experimental method which directly tested the vehicle. The test was carried out with 10 different fingerprints, 8 finger positions and 5 fingerprint obstacles. The test results show that the system can execute commands with an average delay time of 9.11 seconds and can provide notifications in the form of messages to Telegram and can be monitored in real time when someone tries to activate the vehicle.
Penerapan Metode Preference Selection Index (PSI) Dalam Pemilihan Anggota Badan Permusyawaratan Desa Kabupaten Bengkulu Selatan
Authors: Kumelasri Nanti , Siswanto Siswanto , Suryana Eko
Published: December 2023

Abstract :This thesis is the result of research that describes how much influence the Village Consultative Body has on the people of Tanjung Tebat Village, golden flower District, South Bengkulu Regency. The Village Consultative Body is an institution that embodies democracy in administering village governance. The Village Consultative Council can be considered as the village parliament. As for the background, the writer's interest in writing this thesis is based on the results of observations and initial interviews that the writer conducted at the golden flower sub-district office, where the selection of members of the Village Consultative Council still uses manual assessment or it can be said that it is not efficient. Where the author offers a Preference Selection Index method to be used in selecting the best Village Consultative Body.In the Preferences Selection Index method, the results are obtained by minimal and simple calculations as they are based on statistical concepts without the need for attribute weights. From the calculations, it can be concluded that the best village consultative body members in the golden flower District fall into alternative A5, namely Design Women with a total value of 0.9084 which has been resolved using the Prefence Selection Prefence Selection Index method.

Keywords: Election of BPD Members, Method Prefence Selection Index
Implementasi Metode Additive Ratio Assessment (ARAS) Untuk Seleksi Penerimaan Beasiswa Pada SMA Negeri 4 Bengkulu Tengah
Authors: Satrio Redi , Wahyudi Jusuf , Supardi Reno
Published: December 2023

Abstract_Bengkulu Middle 4 State Senior High School is the only senior high school in Pagar Jati District, Central Bengkulu Regency. Selection of scholarships at SMA Negeri 4 Bengkulu Tengah is still done manually to select scholarship recipients and this results in errors and often inaccurate selection of scholarships. The Additive Ratio Assessment Method (ARAS) implementation application for selecting scholarship recipients at the Bengkulu Tengah 4 State Senior High School was created to assist teachers in making decisions easier in selecting the right scholarship recipients and assisting in the correct data collection. Processing in terms of data storage. Based on the results of the tests that have been carried out, functionally the application of the Additive Ratio Assessment (ARAS) Implementation Method for selecting scholarship recipients at Senior High School 4 Bengkulu Tengah is going well as expected.
PERANCANGAN APLIKASI VIDEO EDUKASI PENYAKIT MENULAR PADA PUSKESMAS BETUNGAN BERBASIS ANDROID
Authors: Abdullah Deddy , Katin Muhammad Ro’ouf , Juhardi Ujang
Published: December 2023

Infectious disease is a disease that is very feared, it is not uncommon for someone who is exposed to an infectious disease to get different treatment from the people around him. There are still many people who have not implemented or do not know how to prevent the spread of infectious diseases. Android is a Linux-based operating system that includes an operating system and middleware. Open source facilities can be freely developed for users. The Betungan Health Center is a health service located in the Betungan area, Bengkulu City, Bengkulu Province. Puskesmas is one of the government agencies engaged in public health services at the sub-district level. Educational video applications can make it easier for the public to find information and ways to deal with infectious diseases.