bluuebunny/crossref_metadata_2025 huggingface dataset:
Емоційно-мотиваційна готовність підлітків з ментальними порушеннями до виконання конвенційних ролей
Authors: Хохліна О. П. , Горбенко С. Л.
Published: July 2024

У статті представлено результати теоретико-емпіричного дослідження проблеми емоційно-мотиваційної готовності підлітків з ментальними порушеннями до виконання конвенційних ролей. Конвенційні ролі – це стандартизовані ролі, які передбачають певні обов’язки, правила виконання, шаблон поведінки у конкретній груповій ситуації. Найважливішою конвенційною роллю, виконання якої значною мірою позначається на діяльності підлітків з ментальними порушеннями, на їх соціалізації та особистісному зростанні,  є роль  здобувача освіти (учня/учениці).  З метою вивчення особливостей емоційно-мотиваційної готовності підлітків з ментальними порушеннями до виконання конвенційних ролей було використано методи теоретичного аналізу та узагальнення психолого-педагогічної літератури, опитування та тестування з використанням стандартизованої психологічної методики вивчення спрямованості особистості Б. Басса. Для обробки емпіричних даних використовувалися процедури якісного та кількісного їх аналізу. Дослідною роботою було охоплено 32 учня/учениці закладів освіти із спеціальною та інклюзивною формами навчання м. Києва. Вивчення емоційно-мотиваційної готовності підлітків з ментальними порушеннями до виконання конвенційної ролі здобувача освіти здійснювалось за показниками: позитивне чи негативне ставлення, його стійкість та дієвість. Воно показало, що учні характеризуються  середнім рівнем сформованості та ритуальним характером її виконання. Виявлене свідчить про необхідність спеціальної організації освітнього простору учнів зазначеної категорії з метою формування у них готовності до виконання конвенційних ролей за повнотою характеристик. Отримані результати дослідження не претендують на вичерпне вирішення окресленої проблеми, однак містять дані, що мають наукову новизну та практичне значення. Необхідним є подальше дослідження з вивчення готовності підлітків з ментальними порушеннями до виконання конвенційних ролей відповідно до всіх її структурних компонентів та повноти характеристик, а також з можливостей застосування новітніх форм, методів і засобів її формування у процесі навчання та корекційно-виховної роботи.
Fairness, Bias, and Ethics in AI: Exploring the Factors Affecting Student Performance
Authors: Gordon Neil , Al Jaber Tareq , Omughelli Doris
Published: July 2024

The use of artificial intelligence (AI) as a data science tool for education has enormous potential for increasing student performance and course outcomes. However, the growing concern about fairness, bias, and ethics in AI systems requires a careful examination of these issues in an educational context. Using AI and predictive modelling tools, this paper explores the aspects influencing student performance and course success. The Open University Learning Analytics Dataset (OULAD) is analysed using several AI techniques (logistic regression and random forest) in this study to reveal insights about fairness, ethics, and potential biases. This dataset has been used by hundreds of studies to explore how educational data mining can provide information on students. However, potential bias or unfairness in that dataset could undermine the results and any conclusions made from them. To gain insights into the dataset's properties, this was analysed using a typical data science methodology, which included data collecting, cleaning, and exploratory data analysis using Python. By applying AI-based predictive models, this study aims to detect potential biases and their impact on student outcomes. Fairness and ethical considerations are central to the analysis as the representation of various demographic groups and any disparities are evaluated in course results. The goal is to provide useful insights on the proper use of AI in education, while also maintaining equitable and transparent decision-making procedures. The findings shed light on the complicated interplay between artificial intelligence, fairness, and ethics in the context of student performance and course success. As artificial intelligence continues to influence the educational landscape, this study will provide useful ideas for encouraging fairness and minimising biases, resulting in a more inclusive and equal learning environment.
Donor hepatectomy time and liver transplantation outcomes: An opportunity that cannot be dismissed
Authors: Gonzalez Cohens Francisca , Gonzalez Fernando M
Published: July 2024

The probability of developing primary dysfunction (PD) is a function of the probability of ischemia/reperfusion (I/R) injury. The probability of I/R injury in turn, is a function of several donor and transplantation process variables, among which is ischemia time. Custodio et al studied the duration of a special type of warm ischemia and showed, contrary to what is known, that a longer duration is not statistically different from a shorter one in PD development. This finding opens the door to the unforeseen opportunity of training fellows in performing hepatectomies, since the duration will not jeopardize liver transplant outcomes, albeit with some precautions.
The Effect Of Capital Structure On Profitability In The Registered Financial Services Industry On The Indonesian Stock Exchange (Bei)
Authors: Nur Rahma  , Asriani Hasan  , Ismawati Ismawati
Published: July 2024

Capital structure is an important issue that companies must pay attention to because capital structure is expected to increase profitability, which is the goal of every company. This research aims to determine the effect of capital structure on profitability in financial services industry companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods with explanatory research.
The sampling technique in this research is purposive sampling. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that capital structure as measured by the Debt to Asset Ratio (DAR) has a significant positive effect on profitability (Return On Assets) and the Debt to Equity Ratio (DER) has a significant negative effect on profitability (Return On Assets)
Perencanaan Rencana Kegiatan Dan Anggaran Sekolah (RKAS) Di SMA Negeri 13 Surabaya
Authors: Anugraheni Puspita
Published: July 2024

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.
Peran Gender dalam Badan Legislatif Mahasiswa Pendidikan Sosiologi : Perspektif Sosiologi Organisasi
Authors: Akhtar Rio Hidayat  , Farhan Pria Syawaldi  , Ridho Syafiq
Published: July 2024

This study aims to find out about the form of gender equality within the scope of student organizations of the Sociology Education Student Legislature. This research has several problem formulations, namely 1. How do Student legislators view gender roles in the Student legislature? As well as his participation and contribution. 2. What are the obstacles to running for president of the Student Legislature? This study used a qualitative descriptive method with source triangulation as data validity. Data were obtained through observations and interviews conducted in each member of the Sociology Education Student Legislature. The results showed that from all organizations there was a majority of women as leaders of the organization, while women served as members. In this study, it can be seen that women dominate the running of the Student Legislature, in contrast to other campus government organizations that are more dominated by men.
Upaya Meningkatkan Minat Membaca Pada Anak Kelas 4 Sd
Authors: Ananta Pramayshela  , Erma Yanti Tanjung  , Fitri Yantu Pasaribu  , Rinanti Ito Pohan
Published: July 2024

Reading is a language skill that must be possessed by everyone to broaden knowledge, experience, sharpen reasoning, enhance thinking and to achieve the goals of the times. to get information about written topics The lack of student interest in reading causes difficulties in carrying out learning even though interest in reading also increases if students themselves, teachers and parents have maturity, desire and encouragement In the form of reading, curiosity about something that everyone is interested in gets an answer to Mirat's question, mambuca is a strong and deep concern accompanied by a sense of pleasure in reading, so that nawa individuals are guided to read everything with their will and desire. Saudi pastala or library can be interpreted as a series of activities related to the method of collecting pasta data, reading and recording and processing research haha Literature studies can also study various reference books and similar previous research results which are useful for obtaining theoretical foundations regarding the problem to be studied. Specific reading requires reading for study purposes (scientific analysis) reading for the purpose of capturing the outline of the reading.
Analisis Faktor Penyebab Rendahnya Keterampilan Menulis Belajar Siswa SD Kelas IV
Authors: Laila Qadaria  , Khoirul Bariah Rambe  , Wapiatul Khairiah  , Rahmanita Minta Ito Pulungan  , Elvira Zahratunnisa
Published: July 2024

This study aims to analyze the causes of writing skills. Grade IV elementary school students involved in this research. In this case the author uses the library research method, which is research conducted by analyzing and making written literature in scientific journals as well as the main source. Writing difficulties are also known as dysgraphia. One of the internal factors that causes students to have difficulty writing is weak fine motor skills, weak visual memory skills, low interest and motivation to learn. And external factors that cause students to have difficulty writing, namely: lack of attention from parents to students, unsupportive home atmosphere, strategies for dealing with writing difficulties through participatory learning in schools that are used by teachers, namely first to provide motivation to students. Second, use interesting learning media in learning to write.
The Impact Of Changes In Needs Analysis In English Learning Curriculum Development
Authors: Kholida Ziya  , Rahmadi Nirwanto  , Zaitun Qamariah
Published: July 2024

This study aims to analyze the impact of changes in needs analysis on the development of English language learning curriculum. Needs analysis is an important process in designing a curriculum that is responsive to learners' needs. However, the needs of English language learners continue to evolve with changes in time, technology, and global demands. Therefore, changes in needs analysis are necessary to ensure that the English language learning curriculum remains relevant and effective. In studying the impact of changes in needs analysis on curriculum development in English language learning, the researcher will conduct a comprehensive search of academic databases, educational journals, conference proceedings, and other reputable sources. The search will be focused on finding relevant studies, theories, and models related to needs analysis, curriculum development, and English language learning. The results of the study indicate that changes in needs analysis have a significant impact on the development of English language learning curriculum. Some of these impacts include emphasizing more authentic communication skills, increasing the use of technology in learning, the need for cross-cultural skills, and emphasizing professional skills relevant to the workplace. This study concludes that changes in needs analysis are an important step in developing a responsive and effective English language learning curriculum. By considering changes in learners' needs, the curriculum can be adjusted to provide a more relevant and beneficial learning experience. Therefore, curriculum developers and education policymakers need to continuously monitor changes in learners' needs and make necessary adjustments in the development of the English language learning curriculum.
Upaya Meningkatkan Pemahaman Konsep Siswa Pada Materi Sistem Tata Surya Dengan Menggunakan Media Ular Tangga
Authors: Fifit Andriyani  , Rizki Hadiwijaya Zulkarnaen  , Febri Fajar Pratama
Published: July 2024

This research was motivated by the low understanding of the concept of science in class VI students at SDN Pusparaja, pre-action data stated that out of a total of 21 students only 6 (28.57%) students understood the lesson well and 15 (71.42%) students had an understanding very good. understanding of the concept is low Meanwhile, for science learning in class VI of SDN Pusparaja science learning must be able to achieve a score of 68. This study aims to identify and analyze planning, implementation, and increasing understanding of science concepts using snakes and ladders media. . This type of research is classroom action research (CAR), with planning, action, observation, and reflection research procedures. Data collection techniques using observation, interviews, and tests. Based on the results of the study showed that learning using snakes and ladders media can improve students' understanding of concepts in science learning about the solar system. The results of the study concluded that students' conceptual understanding in science learning with snakes and ladders media in class VI of SDN I Pusparaja was able to increase. This increase before using the snakes and ladders media (pre-action) obtained an average score of 56.66 with a completeness percentage of 28.57% in the "less" category. .90% category "good" Then in cycle II obtained an average value of 73.33 with a percentage of 80.95% category "good". So that the use of snakes and ladders media is very well applied in classroom learning and is able to increase students' understanding of concepts in science learning about the solar system.
Meta Analisis Model Pembelajaran Kooperatif Tipe Group Investigation Terrhadap Hasil Belajar Fisika Siswa Di SMA
Authors: Helma Ariani Hasibuan  , Putri Rahayu  , Putri Roma Uly Nyata Sihombing  , Siti Kholija Nasution
Published: July 2024

This research takes the form of a meta-analysis aiming to encompass findings regarding the influence of the cooperative learning model called Group Investigation (GI) on high school students' physics learning outcomes. It aims to identify the independent variable, which is cooperative learning, and the dependent variable, which is high school students' physics learning outcomes. The study includes 20 journal articles on the Group Investigation cooperative learning model that align with the research objectives. The average effect size calculation resulted in an average effect size of 0.86. The average effect size based on the learning outcomes of the Group Investigation type was 0.80. It was observed that the highest level based on the class level was achieved in Grade XI with an effect size of 0.97, while Grade X also attained a high effect size. This demonstrates the effectiveness of the Group Investigation cooperative learning model, especially in Grade XI of high school. The overall percentage of journal articles categorized by effect size is as follows: high impact category 20%, very high impact category 10%, high category 20%, moderate category 30%, and finally, a small impact category with 20%. From the analysis, it's evident that journals on the Group Investigation cooperative learning model are highly relevant for use in the learning process due to their influence on students' physics learning outcomes in high school.
Meningkatkan Kemampuan Motorik Halus Anak Usia Dini Melalui Kegiatan Meronce Pada Siswa Kelompok B di TK Nurul Huda Macanputih
Authors: Siti Sulasiyah  , Andi Wapa
Published: July 2024

This research aims to improve the results of fine motor skills which previously at Nurul Huda Kindergarten there was still a lack of learning outcomes that emphasized fine motor skills. This research uses classroom action research to collect data from pre-cycle activities, cycle I and cycle II with the results obtained showing that students in the initial stage still do not meet the standards while the results of this research show that in cycle II, the research objectives were achieved, and in the second cycle stopped because the average student score from 2.3 to 3.4 and learning mastery also increased from 2.3% to 3.4%. Based on the data presented, it can be concluded that ronce activities can increase from the undeveloped category to very well developed.
Analisis Pembelajaran IPS di Kelas Tinggi Menggunakan Model Problem Based Learning pada Materi Keberagaman di Indonesia
Authors: Neng Ani  , Nur Laeli Asyahidah  , Tin Rustini
Published: July 2024

The aim of this study is to provide specifics regarding the application of the Problem-Based Learning (PBL) model in upper-level Social Sciences courses, particularly when it comes to content related to diversity in Indonesia. A qualitative research method through literature review is the research strategy that is being applied. This study focuses only on giving a broad picture of how the Problem Based Learning paradigm is being used in Indonesian elementary schools to teach students about diversity. The results of this study show that a large body of prior research has demonstrated the efficacy of the Problem Based Learning paradigm in the context of social studies instruction at the elementary school level, particularly when it comes to teaching materials on diversity in Indonesia.
Psikologi Perkembangan Anak Usia Dini
Authors: Fauziah Nasution  , Klara Putri Ningsih  , Tania May Sabrina Nasution  , Desy Kartika Dewi
Published: July 2024

This research discusses complex problems in child development psychology, especially those experienced in the family environment. Difficulty in educating children who do not meet expectations can hinder growth and development according to their age. The family environment has a crucial role as a good educator, meeting standards as a necessity for parents. Failure in this case has a serious impact on the psychology of child development, because of the close relationship between parents and children to support their future. The importance of the family environment, especially the role of parents, as the first education for child development psychology is the main focus of this research. The child's development process in language, physical-motor and emotional aspects requires critical support from the family environment as capital for the child's future life. Early childhood experiences a vulnerable phase called the Golden Age, where their development experiences a significant spike and does not repeat itself in the following age period. Developmental psychology is defined as qualitative changes in an individual's personality, more than quantitative changes. Child development includes physical, intellectual, social, linguistic, emotional, moral and religious aspects, all of which are integrated into one whole. This research describes the complexity of an individual's life personality development, distinguishing from various main aspects, including physical and motoric, intellectual, social, language, emotional, moral and religious. The findings from this research provide in-depth insight into how the family environment can play a critical role in shaping a child's development, with major implications for that individual's well-being and future.
Analisis Dampak Modernisasi Terhadap Perilaku Siswa Sekolah Dasar Pada Aspek Sosial Budaya
Authors: Febby Nur Adhari  , Gina Amalia  , Tin Rustini
Published: July 2024

Modernization isa process of changing societies and cultures with all its aspects from traditional to modern. Modernization, while having a positive effect, can also have a negative impact that one of them is having on the behavior of elementary school students. These effects can happen if we cannot strain that modernization. Therefore as teachers we should be able to minimize the emergence of harmful negative effects on the creation of student character. The results of this study suggest that modernization has hada significant impact on the behavior of elementary school students. This is demonstrated by such oft viewed negative behaviors as brawling, social strife, social promiscuity, misuse of the Internet and cell phones that cause students to become irritable and socially impaired. The research method used was the literacy study of several accredited journals according to the research discussion. This study is intended to enable readers to know the impact that modernization of students' behavior in elementary schools and teachers can minimize the negative effects that will happen in students.
Meningkatkan Keterampilan Tari Sulanjana Siswa Melalui Metode Demontrasi
Authors: Sucia Panca Lestari  , Geri Syahril Sidik  , Agus Akhmad Wakih
Published: July 2024

The background to this research is the low level of dance skills of students in class IV of Mugarsari Elementary School, Tasikmalaya City. This research aims to determine and analyze the planning, implementation and improvement of students' dance skills using the demonstration method. The method used in this research is Classroom Action Research (PTK) with the object of this research being 29 students. The PTK model used is the PTK research method according to Kemmis and Mc. Taggart which consists of planning, action, observation and reflection in each cycle. The discussion of this research uses the demonstration method in the dance learning process by carrying out tests at the end of each cycle. Data collection techniques in this research are by means of observation, tests and documentation. The results of the research concluded that learning dance using the demonstration method was able to improve students' skills in learning dance. This increase before using the demonstration method (Pre-action) obtained an average score of 79.7% with a completeness percentage of 22.7% in the "less" category. After using the demonstration method in cycle I obtained an average score of 76.13 with a completeness percentage of 59. 09% "good" category. Then in cycle II obtained an average score of 83.63 with a percentage of 86.36% in the "good" category. So that the use of the demonstration method can improve students' skills in learning dance.
Kemampuan Menelaah Unsur Dan Kaidah Kebahasaan Teks Drama Menggunakan Model Make A Match Siswa Kelas VIII SMPN 1 Hamparan Perak
Authors: Fira Febriyanti  , Trisnawati Hutagalung
Published: July 2024

This research is motivated by the ability to examine the elements and language rules of students' drama texts is still low, students' lack of interest in studying drama texts, the use of learning models that are less attractive and monotonous, the learning process that takes place still uses a teacher-centered model and low student scores, average The average obtained by students is 65. The purpose of this research is as follows. 1) To analyze the elements and language rules of drama texts for class VIII students of SMP Negeri 1 Hamparan Perak before using the Make a Match learning model. 2) To analyze the ability to examine the elements and language rules of drama text for class VIII students of SMP Negeri 1 Hamparan Perak for the 2022/2023 Academic Year after using the Make a Match learning model. This type of research is experimental research with a quantitative approach. The design in the research used is the One-Group Pretest-Posttest Design, in this design there is a Pretest before being given treatment and a Posttest after being given treatment. The research results at the time of the pretest obtained an average of 63, and entered into the sufficient category. While the results of the posttest research obtained an average value of 79.8 and included in the good category. It can be concluded that class VIII students of SMPN 1 Hamparan Perak are able to examine the elements and language rules of drama texts using the Make a Match model.
Kesenjangan Digital dalam Dunia Pendidikan Masa Kini dan Masa Yang Akan Datang
Authors: San Mikael Sinambela  , Joy Novi Yanti Lumbantobing  , Mima Defliyanti Saragih  , Al Firman Mangunsong  , Chairun Nisa  , Johan Pardamean Simanjuntak  , Jamaludin Jamaludin
Published: July 2024

This research was conducted to determine the digital gap in the world of education today and in the future. This research method is to use a qualitative method with an observational study approach. The result of this research show that in the school that was used at the research site, there still a digital divide where there are still many students who still have limitations in owning electronic goods due to economic limitations and the distance from home to school whis is quite far. In conclusion, the school has tried as much as possible to equalize digital use for students who do not have electronic devices to use computers provided by the school.
Analisis Efektivitas Sistem Pengendalian Manajemen Atas Penggajian Pegawai Dan Non Pegawai Pada Kantor Camat Medan Timur
Authors: Nurul Aqlina  , Purwita Sari
Published: July 2024

Effectiveness is a measurement in the sense of achieving predetermined goals. Management Control System is a collection of elements that are interconnected and interact in one unit to carry out a process of achieving a main goal. Salary is part of the largest compensation provided by the agency as remuneration for its workforce. The East Medan Sub-District Office located in the Medan area, North Sumatra is one of the government agencies that functions as a community service. The research that the author conducted aims to analyze the Effectiveness of the Management Control System for Employee and Non-Employee Payrolls at the East Medan Sub-District Office. This study uses qualitative research methods that are descriptive and tend to use analysis. The data collection stage is carried out through interviews, literature studies, and there is also an addition from searching on the website. The types of data used in this study are Primary and Secondary Data. In this study, the authors analyze the existing data using a Data Processing Application (Software NVivo 11 Plus), which can be proven by a Model (Brainware Analysis). Based on the analysis carried out, it was concluded that the cause of the delay in the effectiveness of the management control system on the payroll of employees and non-employees at the East Medan Sub-district Office, namely due to lack of supervision, as well as the unequal time of payroll. Meanwhile, the obstacles that hinder the effectiveness of the management control system on employee payroll are the Delay in Reporting Periodic Salary Increases/ Promotions, and the efforts made in the various problems faced, namely reporting employee salaries or ASN (State Civil Apparatus), and updating employment data, so that they become better and more effective.
Analisis Partisipasi Anggota Dalam Meningkatkan Sisa Hasil Usaha Koperasi Pada KSP Kopdit Pintu Air Cabang Koting
Authors: Ansilia Ambrosia Legur  , Maria Nona Dince  , Fransiscus De Romario
Published: July 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis partisipasi anggota terhadap peningkatan perolehan sisa hasil usaha koperasi pada KSP Kopdit Pintu Air Cabang Koting. Data penelitian ini diperoleh melalui wawancara dan dokumentasi. Jenis penelitian ini adalah deskriptif kuantitatif.  Data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data laporan keuangan jumlah simpanan, jumlah pinjaman dan jumlah perolehan sisa hasil usaha pada KSP Kopdit Pintu Air Cabang Koting tahun 2019-2021. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan analisis perbandingan. Hasil dari penelitian ini menunjukkan bahwa partisipasi anggota dalam bentuk simpanan saham tahun 2019-2021 mengalami fluktuasi begitu juga dengan  perolehan sisa hasil usaha. Partisipasi anggota dalam bentuk pinjaman tahun 2019-2021 mengalami fluktuasi begitu juga dengan  perolehan sisa hasil usaha. Dimana, ketika partisipasi pinjaman dan simpanan meningkat, sisa hasil usaha juga  ikut meningkat dan sebaliknya ketika  partisipasi pinjaman dan simpanan menurun , sisa hasil usaha pun ikut menurun. Dengan demikian, maka dapat disimpulkan bahwa dengan adanya partisipasi anggota dapat meningkatkan perolehan sisa hasil usaha KSP Kopdit Pintu Air Cabang Koting.
Pengaruh Pengungkapan Corporate Social Responsibility Dan Biaya CSR Terhadap Kinerja Perusahaan Pada Masa Pandemi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2021
Authors: Tri Cahyani Nabila  , Dewi Sutjahyani
Published: July 2024

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and CSR costs on company performance during the pandemic in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange with the 2019-2021 research period. The sample in this research is 7 companies taken using purposive sampling technique. The independent variable used in this study is the disclosure of Corporate Social Responsibility (CSR) measured by 91 items according to GRI-G4 and CSR costs are measured by employee welfare costs and community costs, while the dependent variable is company performance measured using ROA, ROE and ROS. The research model used as a test tool is Partial Least Square (PLS) version 3.0. The results of the study show that Disclosure of Corporate Social Responsibility has a significant effect with the negative direction on company performance and CSR costs have no significant effect with the negative direction on company performance.
METODE BALANCED SCORECARD (BSC) SEBAGAI ALAT PENGUKURAN KINERJA PERUSAHAAN PADA PT UNILEVER INDONESIA TBK
Authors: Novelia Ananda  , Maria Yovita R.Pandin
Published: July 2024

The Balanced Scorecard is part of the strategy-based success measurement concept. The balanced scorecard is a management tool used in measuring company performance with four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective, and a growth and learning perspective. The article aims to see how PT Unilever Indonesia Tbk's performance is measured using the balanced scorecard method. This article is qualitative in nature and the data used is secondary data in the form of PT Unilever Indonesia's financial statements for the period 2018 - 2021. The results of this article can be concluded that the company's performance in the period 2018 - 2021 when compared to 2019 and 2020 got quite good results compared to with 2021 which got less good results. So it can be said that performance measurement can use the balanced scorecard as a tool to measure company performance as a whole.
Indikasi Perusahaan BUMN Melakukan Penghindaran Pajak
Authors: Hafez Sadam Asturbewa  , Reni Oktavia
Published: July 2024

Penelitian ini memiliki tujuan mengetahui pengaruh Z-Score,Leverage,ROA,Firm Size Terhadap tax avoidance. Yang mana diketahui bahwa banyak sekali perusahaan-perusahaan melakukan penghindaran pajak yang mana ini bertujuan untuk menguntungkan perusahaan itu sendiri. Penghindaran pajak tidak selamanya ilegal atau dilarang ada juga penghindaran pajak yang legal dilakukan selama tidak melanggar undang-undang yang berlaku. Meskipun demikian terdapat banyak perusahaan yang melakukan indikasi penghindaran pajak, tak luput dengan perusahaan BUMN (Badan Usaha Milik Negara) yang meskipun di bawah naungan pemerintah masih ada dari pihak internal manajer melakukan praktek penghindaran pajak. Penelitian ini menggunakan data yang diambil di Annual Report dan laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2020.  Yang mana populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI)  yaitu sebanyak 24 perusahaan BUMN. Teknik pengambilan sampel dilakukan dengan purposive sampling. Serta Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan pengujian menggunakan uji-f dan uji-t.
Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa Studi Kasus Desa Tegalrejo, Kecamatan Tegalrejo, Kabupaten Magelang
Authors: Nunky Vinalia  , Ratna Sefitriya  , Nuwun Priyono
Published: July 2024

Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa (APBDesa) menurut Permendagri No 113 Tahun 2014. Penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan untuk mengetahui bukti-bukti terkait proses penyusunan anggaran pendapatan belanja desa apakah sesuai atau belum menurut Permendagri no 113 tahun 2014. Jenis metode penelitian ini adalah diskriptif dengan jenis pendekatan kualitatif. Hasil penelitian menunjukkan bahwa proses penyusunan APBDesa beserta perencanaan, pelaksanaan dan pertanggungjawaban pelaporan pada APBDesa sudah sesuai dengan Permendagri No 113 Tahun 2014
PEMALSUAN SURAT BERHARGA NEGARA (SBN)
Authors: Siti Rohmah  , Rifqi Syahid Assu’ud  , Sumriyah Sumriyah
Published: July 2024

Surat berharga negara (SBN) adalah surat berharga yang diterbitkan oleh pemerintah pusat. Dalam penerbitan SBN tersebut, pemerintah menjamin pembayaran keuntungan secara berkala dan pengembalian nilai pokok investasi pada saat jatuh tempo. Adanya aplikasi yang mempermudah transaksi di pasar modal menjadi kan banyak investor memulai trading dipasar modal SBN berhasil menggaet beragam profesi dan generasi yaitu tingkat risiko yang rendah karena minimnya risiko gagal bayar.  Kelebihan SBN yaitu imbal hasil yang lebih tinggi dan pengenaan pajak yang lebih rendah dari bunga deposito.Keteledoran pihak pengelola SBN yang menerbitkan SBN di internet menjadikan peluang pihak yang tak bertanggungjawab untuk memalsukan SBN demi kepentingan pribadi.Pihak pengelola SBN menyatakan bahwa SBN yang asli diterbitkan dalam bentuk perdagangan tanpa warkat yang artinya tidak ada bentuk fisik berupa surat sertifikat saham atau obligasi atau hardcopy lainnya. SBN yang asli hanya diterbitkan oleh Pemerintah melalui Kementerian Keuangan (@KemenkeuRI) dan kepemilikan SBN dapat diketahui melalui Mitra Distribusi (Midis).
Analisis Efektivitas Dan Efisiensi Anggaran Belanja
Authors: Raden Mas Rachmanninditya Dwifarchan  , Umi Sulistiyanti
Published: July 2024

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi
Authors: Siti Meisaroh  , Tatas Ridho Nugroho  , Nurdiana Fitri Isnaini  , Imam Baidlowi
Published: July 2024

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
Pengaruh Pengalaman Auditor Dan Etika Auditor Terhadap Kualitas Audit Pada Kantor Akuntansi Publik (KAP) Surabaya
Authors: Aquelis Alves Barreto
Published: July 2024

Every company has an audit with the aim of checking whether the financial statements that have been made are presented in accordance with the reporting standards. The importance of the role of the auditor in the audit process requires the auditor to be able to work optimally. There are several factors that influence the auditor in conducting an audit, one of which is the auditor's experience and auditor ethics. The purposes of conducting this research are: 1) To find out whether Auditor Experience has a partial effect on Audit Quality, 2) To find out whether auditor ethics have a partial effect on Audit Quality, and 3 To find out whether Auditor Experience and auditor ethics have a simultaneous effect on Audit Quality. This research uses a quantitative approach. This research is also included in the causal quantitative research conducted at KAP in Surabaya. The population in this study were auditors who worked at the Arsono and Jimmy Public Accounting Firms, Teramihardja, Pradhono, Chandra and Danny Wibowo KAPs, with a total sample of 30 people. Data comes from primary data sources obtained from distributing questionnaires. Data analysis uses multiple linear regression analysis. The results show that: 1) Auditor experience influences Audit Quality, 2) Auditor Ethics influences Audit Quality, and 3) Auditor Experience and auditor ethics simultaneously influence Audit Quality. Therefore, it is hoped that the Public Accounting Firm (KAP) in Surabaya can improve Auditor Experience and Auditor Ethics to improve audit quality..
Pengaruh Fraud Diamond Terhadap Kecenderungan Kecurangan Laporan Keuangan Yang Terdaftar di BEI Tahun 2019-2021
Authors: Michi Natasa Wea  , Wilhelmina Mitan  , Siktania Maria Diliana
Published: July 2024

This research aims to determine the effect of fraud diamonds on the tendency for fraudulent financial reports in Manufacturing Companies in the Consumer Goods Industry Sub-Sector listed on the IDX in 2019-2021. This research was conducted using the associative causal method. The sample selection in this study used a purposive sampling method, with the sample criteria being the financial reports of 10 companies in the Consumer Goods Industry Sub-Sector Manufacturing Company registered on the IDX in 2019-2021. This research data was obtained from literature and documentation studies, data analysis techniques were obtained from IBM SPSS statistics version 26. Data analysis used in this research is, descriptive statistics, classical assumption tests using normality tests, autocorrelation tests, multicollinearity tests and heteroscedasticity tests, analysis multiple linear regression, hypothesis testing using partial test (t), simultaneous test (f) and coefficient of determination test (R2). The results of the research partially show that external pressure and ineffective supervision have proven to have a positive effect on financial report fraud. Meanwhile, the financial target variables, change of auditor, change of director were proven to have no positive effect on financial statement fraud. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on financial statement fraud at a significant level of 5%. In this research, the fraud variable is explained by independent variables by 31.3%, the remaining 68.7% is explained by other external factors which are not in this study.
Analisis Pengaruh Customer Trust Terhadap Keputusan Menggunakan Mobile Banking Melalui Perceived Risk Sebagai Variabel Intervening
Authors: Hana Nafisah  , Ahmad Amin Dalimunte  , M. Ikhsan Harahap
Published: July 2024

This study aims to determine the Analysis of the Effect of Customer Trust on the Decision to Use Mobile Banking Through Perceived Risk as an Intervening Variable (Case Study on Mobile Banking Application Users at UIN North Sumatra Students). This study uses a quantitative approach. In this study, a questionnaire was used to collect data, and 100 students at UIN Sumatra Utara were selected as a sample using a purposive sampling method. Data analysis in this research is quantitative data analysis. Statistical tests known as the T-test, F-test, and the coefficient of determination R2 are all components of this analysis, as are the path analysis tests. Based on the research analysis, it can be concluded that customer trust has a positive and significant effect on perceived risk, customer trust has a positive and significant effect on the decision to use, perceived risk has a positive and significant effect on the decision to use, customer trust has a positive and significant effect on the decision to use through perceived risk as intervening variable. This means that a high perceived risk in accordance with customer trust will lead to a high decision to use the mobile banking application. This result is important for Islamic banking to minimize the risks that will be felt. Through breakthroughs to improve the security of the mobile banking system, thereby maintaining customer trust which will have an impact on the decision to use mobile banking services.
Pengaruh Sistem Keuangan Desa (SISKEUDES) Terhadap Kinerja Pemerintah Desa Di Kecamatan Doreng
Authors: Lastiana Felisitas  , Wilhelmina Mitan  , Fransiscus De Romario
Published: July 2024

This research aims to find out whether the Village Financial System influences the Performance of the Village Government in Doreng District. This research uses a quantitative approach with descriptive and associative research. The population in this study was 30 people with the research sample using a saturated sample. The data used in this research is primary data. The data collection technique in this research uses a questionnaire. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test using IBM SPSS Statistics 26. The results of the descriptive analysis show that the respondents' perceptions of the Village Financial System variable (X) is 90% with very good criteria. Meanwhile, the respondent's perception of the Village Government Performance variable (Y) was 86% in the very good category. The research results show that the Village Financial System variable has a significant value of 0.000 which is smaller than the α value (0.05), so Ha is accepted. Thus, the Village Financial System variable partially influences the performance of the Village Government in Doreng District.
Pengaruh Good Corporate Governance Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
Authors: Octa Viorica Aulia Putri  , Susi Sarumpaet
Published: July 2024

The development of the globalization era affects the capital market, additional capital is very necessary to improve company performance. Companies can offer ownership to the public through the capital market to increase company capital. This research was conducted to test whether there is an influence of good corporate governance on share prices. The variables used in the research include managerial ownership, institutional ownership and the board of directors. The research was conducted using a population of financial report data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, including 45 data samples. According to research findings, managerial ownership has a significant positive effect on share prices, institutional ownership has a significant positive effect on share prices and the board of directors has a significant negative effect on share prices. The limitations of this research lie in the sample and length of the research. The research only used a sample of manufacturing companies in the food and beverage subsector with a research period of 2018-2022.
Pelatihan Pemanfaatan Aplikasi Qasir Pada UMKM Zulichcare Dan Bon’s Laundry Demi Meningkatkan Pencatatan Akuntansi
Authors: Dzulfikri Rizqullah  , Hasim As’ari
Published: July 2024

The economic sector plays a key role in the well-being of the Indonesian society. The increasingly competitive economic growth poses challenges for Micro, Small, and Medium Enterprises (MSMEs) in recording financial transactions. This research aims to engage business practitioners in adapting to the development of digital technology through training on the usage of the Qasir Point of Sales application. This application is designed to facilitate business owners who want to manage their businesses digitally more easily. The research methodology involves three stages: preparation, including an in-depth analysis of the specific needs of MSMEs related to accounting and the use of the Qasir application; implementation, with direct assistance in creating and configuring the Qasir application to ensure alignment with the specific business needs of the two MSMEs; and evaluation, ensuring a good understanding and measuring the impact of the training. The conclusion emphasizes the success of the training and the importance of continuous adaptation to technological and business developments. It is expected that this will have a positive impact in supporting efficient and sustainable accounting records in UMKM Zulich Clean and Care and Bon’s Laundry.