bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Ethical Sensitivity, Spiritual Intelligence, dan Komitmen Profesional terhadap Audit Judgement pada Auditor Pemerintah di BPKP Perwakilan Provinsi Jawa Timur
Authors: Firdaus Adam , Tannar Oryza
Published: November 2024

Finding out how spiritual intelligence, ethical sensitivity, and professional dedication affect audit judgment in government auditors at BPKP representing the province of East Java is the primary goal of this study. Data on the degree of spiritual intelligence, professional commitment, and ethical awareness were gathered for this study. Government auditors employed by the East Java Province Representative BPKP were among the participants in this study. Researchers use a descriptive statistical approach to describe the relationship between variables. In order to determine the nature of the dependent and independent variables from the data gathered, this approach looks at the relationship and purpose of the variables under study. In total, 61 respondents made up the sample that was employed in this study. Research has demonstrated that spiritual intelligence and ethical sensitivity positively impact audit judgment, but professional dedication has little bearing on audit judgment.
 
Tujuan utama dari diadakanya penelitian ini guna menelusuri pengaruh ethical sensitivity, spiritual intelligence, dan komitmen profesional keuntuk audit judgement untuk auditor pemerintah di BPKP perwakilan provinsi jawa timur. Penelitian ini dilakukan dengan cara mengumpulkan data mengenai tingkat ethical sensitivity, spiritual intelligence, dan komitmen profesional. Populasi yang peneliti gunakan didalam penelitian ini mencakup auditor pemerintah yang bekerja di BPKP Perwakilan Provinsi Jawa Timur. peneliti memakai pendekatan statistik deskriptif menggambarkan hubungan antar variabel. Pendekatan ini bertujuan meneliti hubungan dan tujuan variabel yang diteliti, sehingga bisa diketahui sifat antar variabel dependen dan independen dengan data yang sudah dikumpulan. Sampel yang dipakai didalam penelitian ini berjumlah 61 responden. Dari temuan penelitian, penilaian audit dipengaruhi secara positif kecerdasan spiritual dan kepekaan etika, namun penilaian audit tidak dipengaruhi dedikasi profesional.
Analisis Penyaluran Kredit, dan Kredit Macet terhadap Profitabilitas: Studi Keuangan Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2023
Authors: Maulani Almah , Nor Norisanti  , Asep M. Ramdan
Published: November 2024

The aim of this research is to analyze credit distribution and bad credit on profitability in the banking sector listed on the Indonesia Stock Exchange (BEI). The method used in this research is descriptive and associative research methods with a quantitative approach. The population in this research is banking sector companies listed on the Indonesia Stock Exchange (BEI) for the 2023 period, with the number of samples used in this research being 39 banking companies listed on the Indonesia Stock Exchange for the 2023 period. The data collection technique used is by using data secondary obtained from documentation and literature study. By using the perposive sampling method. Using IBM SPSS Version 25 software, as a data analysis technique tool. The results of this research show that the credit distribution variable (X1) has a positive and significant effect on profitability, and the bad credit variable (X2) has a negative and significant effect on profitability. So all hypotheses are accepted
Pengaruh Motivasi dan Pengalaman Kerja Terhadap Kinerja Pegawai Pada PT.YYY Manufacturing Indonesia
Authors: Alfiani Darliah Marina Nofeline , Hartelina Hartelina , Nurhasanah Nunung , Jajang Suyaman Dede
Published: November 2024

This research aims to determine the influence of motivation on the performance of PT TT Manucfacturing Indonesia employees. To determine the influence of work experience on the performance of employees of PT.YYY Manucfacturing Indonesia. To determine the influence of motivation and work experience together on the performance of PT.YYY. Manufacturing Indonesia. The research method used is a quantitative approach. The sample used in this research was 50 employees. The data analysis used in this research is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that motivation has an influence on employee performance, work experience has an influence on employee performance. There is an influence of motivation and work experience on the performance of PT employees. YYY Manufacturing Indonesia.
Satisfaction With the Use of a Mobile Application: Adopsi Teknologi pada Aplikasi Mobile PLN
Authors: Lestariningsih Nuri , Dewi Citra Kusuma
Published: November 2024

The development of information technology has an impact on business growth in Indonesia. One example is PT PLN developing the PLN mobile application to facilitate customers in accessing the services provided. The purpose of this study is to determine the influence of Barriers (Resistance to change and Technological Complexity) and Facilitators (Technical Support, Compatibility, Performance Expectancy, and Easy of use) on Satisfaction with the use of a mobile application in the Mobile PLN app. The research method used in this study is a quantitative method by distributing questionnaires to users of the PLN mobile app. The results of the study indicate that resistance to change positively affects user satisfaction with the mobile PLN application, as users feel more satisfied when the application does not disrupt their routines. Conversely, technological complexity negatively affects user satisfaction; the higher the complexity, the lower the satisfaction. A stable and easy-to-use application increases satisfaction. Effective and responsive technical support also enhances user satisfaction. The application's compatibility with users' lifestyles has a significant impact; an application integrated with users' routines increases satisfaction. Fulfilled performance expectations, such as tangible benefits, efficiency, and productivity, also positively affect user satisfaction. Easy of use has a significant influence; an intuitive and user-friendly application increases overall user satisfaction.
Analisis Kesiapan EMKM dalam Penerapan Akuntansi Berdasarkan SAK EMKM: Studi Kasus EMKM Djati Laundry
Authors: Haryanti Novia Putri , Astriani Devi , Puspitasari Meliana
Published: November 2024

Readiness is the state of someone who is ready to apply SAK EMKM in his business and seen from the perspective of conditions, desires, and knowledge about SAK EMKM. This study intends to understand the level of readiness of EMKM Djati Laundry in the application of accounting based on SAK EMKM with service business fields located in East Telukjambe District. This study collected primary and secondary data through in-depth interviews, observations and documentation on EMKM Djati Laundry in East Telukjambe District that meets the requirements as micro, small and medium enterprises. Using qualitative descriptive methodology combined with Miles and Huberman's interactive analysis methods. According to the research findings, Djati Laundry's financial statements are not ready to implement SAK EMKM. This is due to their ignorance of SAK EMKM's knowledge, their financial records still use the cash basis method, due to their lack of experience in preparing financial statements in accordance with financial accounting standards, and the absence of staff members dedicated to doing bookkeeping.
Pengaruh Kegagalan Fungsional, Kegagalan Sistem, Kegagalan Informasi dan Kegagalan Layanan Terhadap Penggunaan M-Banking Serta Kaitannya dengan Kepuasan Nasabah BCA Mobile di Indonesia
Authors: Intan Ayu Permatasari  , Fitriani Nur Utami
Published: November 2024

The rapid development of technology is the main driver of the emergence of digital-based products and services. One of the technology-based banking service products is mobile banking. In Indonesia, the mobile banking that has the most users is BCA Mobile. However, with the largest number of users, the quality of BCA Mobile itself still often complained about by its users. The purpose of this study was to determine how much influence functional failure, system failure, information failure, and service failure have on the use of BCA Mobile and its relationship with user satisfaction. The method used is quantitative method. The sampling technique uses SRS or simple random sampling with a sample size of 400 respondents who are BCA Mobile users in Indonesia. Data collection using a questionnaire distributed via Google Form. The data analysis technique used is SEM - PLS with SmartPLS 4.0 software. The results of this study indicate that functional failure, information failure, and service failure have no effect on the use of BCA Mobile, while system failure has a negative and significant effect on the use of BCA Mobile, and the use of BCA Mobil affects user satisfaction.
Pengaruh Financial Teknologi, Pengelolaan Keuangan dan Modal Sosial Terhadap Kinerja UMKM di Sentral Grosir Cikarang (SGC)
Authors: Nurjanah  , Carolyn Lukita  , Ihsan Nasihin
Published: November 2024

The study aimed to analyse the impact of financial technology, financial management, and social capital on SME performance. Several factors influence SME performance, including internal funding and external factors. Issues to address include underutilisation of financial technology, ineffective financial management, and lack of utilisation of social capital. This quantitative study collected data via a questionnaire from 60 SME operators using purposive sampling. Data analysis employed multiple linear regression assisted by SPSS. Findings revealed that financial technology, financial management, and social capital positively influence SME performance. This is due to the effective utilisation of technological advancements in business operations significantly enhancing SME performance. Improved financial management enables SMEs to seek funds selectively and use them efficiently. Similarly, building social capital facilitates SME operators' adaptation to their business environment, thereby enhancing SME performance. Recommendations for future research include expanding the scope of study variables, and SMEs should maintain and enhance the factors of financial technology, financial management, and social capital influencing SME performance. With financial technology, SMEs can access financial services more easily, utilise financial management for better record-keeping and calculation, and build social capital to develop their businesses.
Pengaruh Citra Merek. Kualitas Produk, dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan pada Produk Teh Pucuk Harum di Surabaya
Authors: Dimas Maulana Putra  , Siti Ning Farida
Published: November 2024

This research aims to analyze the influence of brand image, product quality, and customer satisfaction on customer loyalty for Teh Pucuk Harum products in Surabaya City. This study employs a quantitative method approach. The population used in this study is consumers of Teh Pucuk Harum in Surabaya. The sample size in this study was determined using the Slovin formula, resulting in a required sample of 100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results show that brand image, product quality, and customer satisfaction simultaneously have a significant effect on customer loyalty. However, partial analysis reveals that only customer satisfaction has a significant influence on customer loyalty. Brand image and product quality, although showing a positive influence, do not have a significant partial effect on customer loyalty.
Pengaruh Persepsi Harga, Lokasi, dan Kualitas Layanan Terhadap Kepuasan Konsumen pada Coffe Shop Tribhuwana Kopi Surabaya
Authors: Eva Kharisma Yolandita Manurung  , Ugy Soebiantoro
Published: November 2024

This study aims to determine the influence of product quality, price, and product variety on purchase decisions on motorcycles at Tribhuwana Kopi Surabaya. The population used in this study is all customers who have bought motorcycles at Tribhuwana Kopi in the city of Surabaya. The sampling technique uses non-probability sampling with the number of samples used as many as 80 respondents. The research method used is a qualitative approach The techniques used in data collection are the distribution of questionnaires and observations. This study uses the SEM PLS 3.0 program to calculate and analyze data. The results of this study show that price has a significant positive effect on customer satisfaction because affordable prices are in accordance with the quality of the products provided which results in increased sales. Location has a significant positive effect on customer satisfaction because location can indicate strategic location and convenience for customers. Service quality has a significant positive effect on customer satisfaction because the company is able to influence consumers in providing satisfaction. The company is expected to maintain the price, location, and quality of service well in order to provide satisfaction for consumers.
Analisis Green Marketing Terhadap Green Online Purchase Intentions Melalui Green Trust Sebagai Variabel Mediasi
Authors: Reina Riswanti Pertiwi  , Kokom Komariah  , Dicky Jhoansyah
Published: November 2024

Green marketing has now become an alternative strategy that can increase value for the company's business. Green trust that runs well to succeed green marketing and there will also be green online purchase intention for consumers. This study aims to determine whether Green Marketing affects Green Online Purchase Intention through Green Trust as a mediating variable on The Body Shop products in Sukabumi City. The sample of this study amounted to 200 respondents with SEM analysis techniques using AMOS software version 22. The results of this study indicate Green Marketing has a significant effect on Green trust, Green Trust does not have a significant effect on Green Online Purchase Intention, and Green Trust can mediate the relationship between Green Marketing and Green Online Purchase Intention for The Body Shop consumers in Sukabumi City.
Analisis Sales Growth, Struktur Modal, dan Current Ratio dalam Meningkatkan Profitabilitas
Authors: Lia Amelia  , Jhoansyah Dicky , Ramdan Asep Muhamad
Published: November 2024

ABSTRACT.
Indonesia has a very large market potential in the manufacturing industry to develop business. However, along with the growth of manufacturing companies in the industrial sector often experience fluctuations in profitability in various financial aspects. Therefore, the need for Sales Growth, Current Ratio, and Capital Structure to increase Profitability. The purpose of this study was to determine the effect of Sales Growth, Current Ratio and Capital Structure in increasing Profitability. The method used in this research is descriptive and associative method through quantitative approach. The population in this study were manufacturing industry companies in the Miscellaneous Industry Sector on the IDX in the 2023 period. The sample used in this study amounted to 33 manufacturing companies that met the research criteria selected through non-probability sampling technique purposive sampling type. The research data used in this study include primary data and secondary data, namely observation, interviews, questionnaires, literature studies, and documentation. The results of this study are that there is a significant influence between sales growth on profitability, there is a significant influence between capital structure on profitability, there is no influence between Current Ratio on profitability.
  ABSTRAK
Indonesia mempunyai potensi pasar yang sangat besar sangat besar di industri manufaktur untuk mengembangkan bisnis. Namun, seiring dengan bertumbuhnya perusahaan manufaktur di sektor industri kerap kali mengalami fluktuasi profitabilitas dalam berbagai aspek keuangan. Oleh karena itu diperlukannya Sales Growth, Current Ratio, dan Struktur Modal untuk meningkatkan Profitabilitas. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Sales Growth, Current Ratio dan Struktur Modal dalam meningkatkan Profitabilitas. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif melalui pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan industri manufaktur Sektor Aneka Industri di BEI pada tahun periode 2023. Sampel yang digunakan pada penelitian ini berjumlah 33 Perusahaan Manufaktur yang memenuhi kriteria penelitian yang diseleksi melalui teknik non probability sampling jenis purposive sampling. Data  penelitian yang digunakan dalam penelitian ini meliputi data primer dan data sekunder yaitu observasi, wawancara, kuisioner, studi kepustakaan, dan dokumentasi. Hasil dari penelitian ini adalah terdapat pengaruh signifikan antara sales growth terhadap Profitabilitas, terdapat pengaruh signifikan antara stuktur modal terhadap profitabilitas tidak ada pengaruh antara Current Ratio terhadap profitabilitas.
Pengaruh Akses Pembiayaan dan Financial Technology Terhadap Keberlangsungan Usaha dengan Literasi Keuangan Sebagai Variabel Moderating
Authors: Siti Maria Ulpah  , Norisanti Nor , Faizal Mulia Z
Published: November 2024

ABSTRACT.
This research is based on the problem of decreasing income as a result of competition, apart from competition, the decrease in income is also caused by a lack of ability to plan short-term and long-term finances well, causing a decrease in income and an increase in the costs of raw materials, labor or other operational costs in the future. Without adjusting the selling price, it can cause a decrease in operating profits. This research aims to analyze the influence of access to financing and financial technology on business sustainability with financial literacy as a moderating variable in MSMEs in the beverage sector in Sukabumi City. Research data was collected from 132 MSMEs in Sukabumi City through a survey. method study using moderated regression analysis (MRA) with using retrieval techniques sample using proportional random sampling and obtained use questionnaire with data from 132 MSME sectors drinks in town Sukabumi processed use spss version 20. The research results show that the access to financing variable has a significant influence on the sustainability of MSME businesses, while the fintech variable has an influence but is not significant. The financial literacy variable moderates the effect of access to financing on business sustainability, while the financial literacy variable does not moderate the relationship between financial technology and business sustainability.
ABSTRAK.
Penelitian ini didasari dengan adanya permasalahan penurunan pendapatan akibat dari persaingan, selain karna persaingan penurunan pendapatan juga di sebabkan kurangnya kemampuan merencanakan keuangan jangka pendek dan jangka Panjang dengan baik sehingga menyebabkan penurun pendapatan dan Peningkatan biaya bahan baku, tenaga kerja, atau biaya operasional lainnya dimasa mendatang tanpa penyesuaian harga jual dapat menyebabkan penurunan laba usaha. Penelitian ini bertujuan untuk menganalisis pengaruh akses pembiayaan dan financial technology terhadap keberlangsungan usaha dengan literasi keuangan sebagai variabel moderasi pada UMKM sektor minuman di Kota Sukabumi. Data penelitian dikumpulkan dari 132 UMKM di Kota Sukabumi melalui survey. metode penelitian menggungganakan moderated regression analysis (MRA) dengan menggunakan Teknik pengambilan sampel menggunakan proportional random sampling dan diperoleh menggunakan kuesioner dengan data 132 UMKM sektor minuman di kota sukabumi diolah menggunakan spss versi 20. Hasil penelitian menunjukkan bahwa variabel akses pembiayaan memiliki pengaruh signifikan terhadap keberlangsungan usaha UMKM, sedangkan variabel fintech memiliki pengaruh namun tidak signifikan. variabel literasi keuangan memoderasi pengaruh akses pembiayaan terhadap keberlangsungan usaha, sedangkan variabel literasi keuangan tidak memoderasi hubungan financial technology terhadap keberlangsungan usaha.
Penggunaan Aplikasi Pako Pintar terhadap Sikap Leadership Karyawan Pako Group Golongan Empat
Authors: Ni Luh Putu Kintania Marsha Diva  , Arindawati Weni Adityasning , Nayiroh Luluatu
Published: November 2024

Perkembangan di era digital berupa aplikasi web e-learning Pako Pintar yang dibuat perusahaan Pako Group guna melaksanakan training wajib terkait leadership terus dilakukan sejak pandemi Covid-19 tahun 2020 hingga kini. Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh variabel bebas penggunaan aplikasi Pako Pintar berupa intensitas, isi pesan, dan daya tarik terhadap variabel terikat sikap leadership karyawan Pako Group golongan empat. Penelitian ini memiliki sampel sebanyak 101 karyawan Pako Group golongan empat. Teori uses and effect digunakan sebagai applied theory penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan survei eksplanatori. Teknik pengumpulan datanya adalah kuesioner, studi kepustakaan, dan dokumentasi. Penelitian ini melakukan uji regresi linear berganda metode bootstrap regression menggunakan SPSS 26 sebagai teknik analisis data. Penelitian ini memperoleh hasil terdapat pengaruh positif masing-masing sub variabel intensitas, isi pesan, dan daya tarik penggunaan aplikasi Pako Pintar terhadap sikap leadership karyawan Pako Group. Kesimpulannya, terdapat pengaruh signifikan penggunaan aplikasi Pako Pintar secara simultan terhadap sikap leadership karyawan Pako Group golongan empat.
Kata Kunci: Aplikasi Web E-Learning, Teori Uses and Effect, Sikap Leadership, Pako Pintar
Analisis Work Life Balance, Stres Kerja dan Kepuasan Kerja Terhadap Kinerja Perawat Rumah Sakit Mata Undaan
Authors: Rizaldi Muhammad , Santoso Bowo
Published: November 2024

The purpose of this research is to find out how work life balance, work stress and job satisfaction affect the performance of nurse at the Undaan eye Hospital in the city of Surabaya. This research method is quantitative by taking sample of 73 respondents. The collection techinique uses purposive sampling. The sample consisted of the performance of nurses at the Undaan eye Hospital. The analysis technique used in this research is (PLS) with validity testing, reliability testing and hypothesis testing. The result of this research prove that: (1) work life balance has a positive and significant effect on nurse performance. (2) work stress has a positive and significant effect on nurse performance. (3) job satisfaction has a positive and significant effect on nurse performance.
Diseminasi dan Akselerasi Percepatan Produksi Jamur Tiram Melalui Studi Kasus Mesin Press Baglog Otomatis di UD Zaida Jamur Tiram
Authors: Iriaji  , Purnomo  , Agusta Rakhmat Taufani  , Mohamad Firzon Ainur Roziqin  , Eka Putri Surya  , Adinda Marcelliantika  , Surasak Jamnongsarn  , Alby Aruna
Published: November 2024

The program for implementing this activity aims to accelerate the production of oyster mushrooms at UD Zaida Oyster Mushrooms through dissemination and implementation of an automatic baglog press machine. This activity was carried out in collaboration between a team from the university and UD Zaida, integrating modern technology into traditional production processes. Through a series of training and workshops, implementation partners can operate machines effectively and understand optimal production management. The results of this activity show a significant increase in production capacity, where UD Zaida was able to increase oyster mushroom production output and reduce production waste. This program has also succeeded in increasing the skills and knowledge of workers, while providing a positive impact on the local economy through increasing income and employment opportunities. The dissemination of automatic baglog press machines has proven to be a sustainable solution that drives efficiency and productivity in the mushroom farming sector. This implementation activity recommends expanding the use of this technology to other regions as an effort to support the growth of the oyster mushroom industry at the national level.
Pola Penerapan FRAGGLE dalam Produksi dan Pelatihan Produksi Boardgame sebagai Strategi Peningkatan Wisata Edukasi di Sanan
Authors: Muhammad Syifa'ul Qolbi  , Mohamad Firzon Ainur Roziqin  , Alby Aruna  , Abdul Rahman Prasetyo  , Eka Putri Surya  , Adinda Marcelliantika  , Ginanjar Atma Wijaya
Published: November 2024

The application of the FRAGGLE model in boardgame production and production training as a strategy to enhance educational tourism in Sanan aims to integrate education and entertainment through boardgame media. This program utilizes the FRAGGLE model to develop educational and engaging boardgames while involving production training for the local community. Methods include boardgame design and development, technical production training, and effectiveness evaluation through user feedback. Results show significant improvement in production skills and visitor interest in boardgame-based educational tourism. The implementation of this strategy is expected to support the development of innovative educational tourism and empower the local community in Sanan.
Program Pembiayaan Mitraguna Berkah Bank Syariah Indonesia Kcp Mulyosari Terhadap Guru Inpassing MI dan MTs
Authors: Fauzatul Laily Nisa  , Rehan Isnan Purwandika  , Utami Anisa Fitria
Published: November 2024

Teacher Inpassing is the process of equalizing positions, ranks, and classes for teachers who are not civil servants (PNS) to have positions, ranks, and classes comparable to civil servant teachers. Non-civil servant teachers who are eligible to apply for inpassing are teachers who already have an Educator Certificate. Inpassing teachers have a disadvantage, namely that the salary they get is not every month, especially private MI and MTS teachers, this makes their economy disrupted. Bank Syariah Indonesia provides a solution with the existence of a special blessing mitraguna financing for inpasing teachers with financing that can be done every 3 (three) or 4 (four) months. The purpose of this study is to determine the role of mitraguna blessing financing in improving the economy of inpassing teachers. This research uses Qualitative method with descriptive approach. Based on the results of the research, Mitraguna Blessing financing has considerable potential to build the economy of inpassing teachers.
Pengaruh Self Assesment System, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Silaban Yenniper Novelen E , Efriyenti Dian
Published: November 2024

The tax sector has a dominant role in the economy in Indonesia. The method applied in this research is a quantitative approach (Positivism). This research uses primary data obtained through questionnaires. This study uses the Slovin formula with a margin error rate of 10%, the population in this study was 75,569 and the sample obtained was 100 respondents. This questionnaire was distributed to respondents collected from the  Batam Pratama  Selatan Tax Service Office (KPP) during the period 2019 to 2023. Self Assessment The system has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H1 accepted. Tax socialization has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H2 is accepted. Tax sanctions have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H3 is accepted. The Self Assessment System, Tax Socialization, Tax Sanctions simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H4 is accepted.
Pengaruh Inklusi Keuangan dan Pengelolaan Keuangan Terhadap Kinerja UMKM di Desa Rengasdengklok Utara
Authors: Kiki Carnasih  , Rohma Septiawati  , Meliana Puspitasari
Published: November 2024

This study aims to analyse the impact of financial inclusion and financial management on SMEs. Financial inclusion refers to SMEs' access to financial services, while financial management encompasses the practices of managing funds and the effective use of capital. The unit of analysis for this research is SMEs in the village of Rengasdengklok Utara, with data collection conducted through the distribution of questionnaires. A sample of 65 respondents was targeted, but data was obtained from 58 respondents, with sampling conducted using purposive sampling technique. The analysis technique used is multiple linear regression analysis, which is a statistical method to determine the relationship between dependent and independent variables. This is because improved financial inclusion and financial management can enhance the overall performance of SMEs; financial inclusion provides financial access to business actors, while effective financial management can optimise the use of funds, thus these two factors can improve SME performance. For future researchers conducting similar studies, it is suggested that the sample size be larger and the data distribution more extensive. Furthermore, it is recommended to investigate variables such as social capital, financial technology, and more, to identify other factors that may influence SME performance..
Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia
Authors: Svetlana Puteri Kirana  , Lilis Lasmini  , Rohma Septiawati
Published: November 2024

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.
Analisis Strategi Bauran Pemasaran Terhadap Minat Pembelian Air Minum dalam Kemasan Bariklana Desa Parseh Kecamatan Socah Bangkalan
Authors: Bastoni  , Tarman Manah
Published: November 2024

The purpose of this study was to analyze the effect of marketing mix on buying interest. This research uses a quantitative approach. This research was conducted on 50 consumers and the data collection methods used included questionnaires, interviews and observations. The results of this study prove that the independent variables X1 (people), X2 (promotion), X3 (people), and X4 (process) and X5 (physical evidence) have a positive influence on the dependent variable Y (purchase interest) because the sig value below 0.05 indicates a statistically significant value.
Analisis Sustainability Report pada Perusahaan PT. XYZ di Karawang
Authors: Ami Yuliastuti  , Lilis Lasmini  , Rohma Septiawati
Published: November 2024

In Companies today must be able to actively participate in sustainable development. The effort to publish a sustainability report is one of the strategies to implement sustainable development in a transparent and measurable manner. The purpose of this study is to analyse the disclosure of sustainability reports in the company. This research was conducted qualitatively. The type of data used is documentary data and the data source is secondary data. The data source can be a sustainability report from a manufacturing company at company XYZ. The data collection method used in this research is the interview method. The object of this research is PT XYZ in Karawang. The researcher conducted an analysis using the content analysis method based on the disclosure/reporting rules that should be implemented in accordance with the Sustainability Reporting Guideline and the Global Reporting Initiative (GRI) Guidelines. The GRI provides a standardised corporate reporting framework on how to disclose economic, environmental, social and corporate governance issues in preparing financial statements.
Pengaruh Beban Kerja dan Stress Kerja Terhadap Turnover Intention
Authors: Ardina Anjani  , R. Deni Muhammad Danial  , Faizal Mulia Z
Published: November 2024

This research aims to analyze the influence of workload and work stress on turnover intention at PT. Sumber Alfaria Trijaya as a trading company for various products. The research method used is a quantitative method with an associative approach. Data was collected through a questionnaire distributed to PT employees. Source Alfaria Trijaya. The population in this study was all 66 employees using saturated sampling. The research analysis technique uses validity and reliability tests, classical assumption tests, and multiple linear regression which function to prove the research hypothesis. Based on the data obtained from the analysis results, it shows that the correlation analysis in the research has a strong and very high value. The regression coefficient for workload is 0,433 then the regression coefficient for work stress is 0,520. The results of the F hypothesis test show that the calculated f value is greater than table f. Meanwhile, the results of the T test show that the calculated t is greater than the t table. So it can be concluded that the workload variable has a negative and significant effect on turnover intention, and the work stress variable has a positive and significant effect on turnover intention.
Analisis Pengembangan Strategi Bersaing Limasan Cafe Karawang
Authors: Nurjanah  , Puji isyanto  , Neni Sumarni
Published: November 2024

Limasan Karawang Coffee Shop, as one of the micro, small and medium enterprise (MSME) units in Karawang, has become a popular destination for young people and teenagers to enjoy the cafe atmosphere and the various coffee products on offer. This research aims to identify and analyze the competitive strategies that have been implemented by the Limasan Karawang Coffee Shop. This research uses qualitative descriptive analysis. Business Model Canvas (BMC) analysis is used to do this. Primary and secondary data were used in this research. Primary data was obtained from observations and in-depth interviews related to creating competitive strategies for the Limasan Karawang Coffee Shop which was the subject of the research. The results of research conducted by researchers in a study entitled "Analysis of the Competitive Strategy Development of Limasan Cafe" using the Business Model Canvas Approach confirm that the Business Model Canvas is an effective method as a foundation for generating strategic alternatives and establishing new strategies for the company. To help define, analyze, Designing a business model, the Business Model Canvas (BMC), consists of nine elements that represent all aspects of the business. This concept can serve as an effective tool for describing business models and developing new strategies
Pengaruh Literasi Finansial dan Pengelolaan Uang Saku Terhadap Perilaku Menabung dengan Kontrol Diri sebagai Variabel Mediasi
Authors: Cahya Tri Amirtha Agsania  , Eko Wahjudi
Published: November 2024

Internal and external factors can cause each individual to have different characteristics and tendencies in terms of saving. This research aims to determine the influence of financial literacy and pocket money management on saving behavior at the Unesa Faculty of Economics and Business which is mediated by self-control. The purposive sampling technique used in this research was 100 FEB Unesa students. Data collection methods are carried out through test questions and questionnaires. Data processing in this study used SPSS version 25 software, the research results showed that: 1) there is no influence between financial literacy on saving behavior, 2) there is a significant positive influence between financial literacy and self-control, 3) there is a significant positive influence between self-control on saving behavior, 4) there is a significant positive influence between pocket money management on saving behavior, 5) there is a significant positive influence between pocket money management on self-control, 6) self-control is able to mediate financial literacy and pocket money management on saving behavior, 7) Self-control is able to mediate pocket money management on saving behavior.
Strategi Bauran Pemasaran dalam Meningkatkan Volume Penjualan pada Intentions Coffee: Studi Kasus di Kota Pare
Authors: Roisyah Puspa Sari  , R. Yuniardi Rusdianto
Published: November 2024

This research aims to analyze the marketing strategies used by Intentions Coffee in Pare City to increase its sales volume. This research method uses a descriptive qualitative approach. The sample determination was carried out purposively by analyzing the 7P marketing mix strategy (product, price, place, promotion, pople, physical evidence, process) that had been determined. This research also uses SWOT analysis (Strength, Weakness, Opportunity, Threat). SWOT analysis is used to evaluate the impact of strengths and weaknesses on the company's environment as well as opportunities and threats on the company's external environment. By analyzing using the SWOT method, it can produce several alternative strategies for making the right decisions to carry out. The results of this research show that Intentions Coffee has an internal strength of 1.86, a weakness of 0.96, an opportunity of 1.38 and a threat of 1.47.  In the SWOT analysis diagram, Intentions Coffee is in quadrant position 2 (two) which can support a diversification strategy by optimizing the strength of the threats it has.
Pengaruh Kerjasama Tim, Kompensasi, dan Kepuasan Kerja Terhadap Keterlibatan Karyawan pada PT. Golden Tekstil Indonesia
Authors: Khairunnisa Syalsabilla Fajar , Fauzan Mohammad
Published: November 2024

This study aims to analyze and explain (1) the effect of teamwork on employee engagement, (2) the effect of compensation on employee engagement, and (3) the effect of job satisfaction on employee engagement at PT. Golden Textile Indonesia.  This type of research is explanatory research. The research sample is employees of PT. Golden Textile Indonesia has 100 employees.  Data collection uses a questionnaire using a google form, which is then sent to respondents.  Data processing and analysis using SPSS version 29. The findings of the study show that (1) Teamwork has no effect on employee engagement; (2) compensation has a positive effect on employee engagement; (3) Job satisfaction has a positive effect on employee involvement in PT. Golden Textile Indonesia.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Energi, Bahan Baku dan Industri yang Terdaftar di Bursa Efek Indonesia
Authors: Maharani Nabila Intan , Nuswandari Cahyani
Published: November 2024

The researcher's objective is to analyze debt, company size, and sales growth on tax avoidance. The population of this study is energy, raw materials, and industrial subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study uses purposive sampling technique for sampling so that there are 89 companies that meet the data determination requirements. Company data that was sampled as many as 89 is panel data. So the number of samples during 2020-2022 is 3x89 = 267 companies. The result is that the leverage variable has a significant negative effect on tax avoidance, the company size variable has no effect on tax avoidance, and the sales growth variable has a significant negative effect on tax avoidance.
Determinan Pertumbuhan Ekonomi Negara Asean-10: Model Data Panel
Authors: Dinayati Lilis , Rosnawintang  , Balaka Muh. Yani
Published: November 2024

This study aims to analyze the effect of investment, exchange rate, labor, and human development index (HDI) variables on economic growth in ASEAN countries. This study uses panel data regression analysis with time series data from 2011-2022 and cross-section data from 10 ASEAN countries. The results showed that the Fixed Effect Model was selected as the best model in the study. The results of the analysis concluded that investment and labor have a positive and significant effect on economic growth and HDI has a negative and significant effect on economic growth. Meanwhile, the exchange rate does not have a significant effect on economic growth. In other words, increasing investment and labor will increase economic growth, conversely if the HDI increases it will not increase economic growth. In addition, the exchange rate has no effect on economic growth in 10 ASEAN countries.
Analisis Faktor - Faktor yang Mempengaruhi Financial Statement Fraud pada Perusahaan Bank Syariah Indonesia: Studi Kasus pada Perusahaan Bank Syariah yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
Authors: Frichillia Elvira Agustina  , Fatchan Achyani
Published: November 2024

This study aims to determine the analysis of the analysis of factors that affect the financial statement fraud in the company of bank syariah indonesia quantitative research. The population that was the focus of this study was all Indonesian Islamic banks listed on the Indonesia Stock Exchange during the period 2021 to 2023. The selection of Islamic commercial banks as the subject of research is based on unique principles applied in its operations. Sampling technique using purposive sampling technique. The results of the study can be concluded that the financial targets, financial stability does not affect the financial statement fraud, external pressure affects the financial statement fraud.
Pengaruh Kualitas Produk, Persepsi Harga, dan Citra Merek Terhadap Keputusan Pembelian Konsumen Richeese Factory di Surabaya
Authors: Ardiansyah Putra  , Ugy Soebiantoro
Published: November 2024

This research aims to analyze the effect of product quality, perceived price, and brand image on purchase intention in consuming product of Richeese Factory in Surabaya. This research uses Partial Least Square (PLS) software as the media to anakyze the data and quantitative method is used in this research. Total sample used is 102 respondent obtained with non probability sampling method and purposive sampling approach. Questionnaire presented in google form and distributed to respondents as the media to obtain research data. The result of this research interpret that the better product quality, perceived price, and brand image, the greater the trust in customer’s mind to decide to purchase Richeese Factory products.
Akselerasi Pemahaman Mahasiswa Melalui Pengembangan Media Pembelajaran Holografi Multi Bahasa Mata Kuliah Konsep Pendidikan Seni
Authors: Iriaji  , Abdul Rahman Prasetyo  , Purnomo  , Alby Aruna  , Mohamad Firzon Ainur Roziqin  , Eka Putri Surya  , Adinda Marcelliantika
Published: November 2024

This study aims to accelerate student understanding in the course of Art Education Concepts through the development of multilingual holographic learning media. This approach utilizes hologram technology to present learning materials in a visual and interactive manner, supporting more effective concept comprehension. The methodology employed is a development design, beginning with an analysis of student needs followed by the design, implementation, and evaluation of the holographic learning media. The study involved students from various language backgrounds, testing the effectiveness of the media in supporting cross-language understanding. Results show significant improvements in students' comprehension of art education concepts, as evidenced by pretest and posttest assessments. The holographic learning media offers significant potential in art education, providing an immersive learning experience accessible to multilingual students. This research provides new insights into the use of advanced technology for art education.
Penerapan Kursus Berbasis Rapid Rural Appraisal Sebagai Upaya Internasionalisasi Konten Media Pembelajaran Augmented Reality
Authors: Abdul Rahman Prasetyo  , Fikri Aulia  , Fuad Indra Kusuma  , Mohamad Firzon Ainur Roziqin  , Nila Rahmawati  , Eka Putri Surya  , Alby Aruna  , Adinda Marcelliantika
Published: November 2024

This research aims to develop and implement a Rapid Rural Appraisal (RRA) based course to internationalize augmented reality (AR) based learning media content. The RRA method is used to identify international needs and preferences for AR learning content. The results of RRA become the basis for developing strategies that include content development, platforms, marketing and promotions. Implementation involves developer training, international collaboration, and regular evaluation and monitoring to ensure successful internationalization. The findings suggest that the integration of local cultural and linguistic elements in AR content as well as the use of platforms that support multilingualism can increase user engagement in international markets. Evaluations also show increased understanding and appreciation of AR learning materials in various countries.
Optimasi Tata Kelola Sistem Informasi Industri Tape Melalui Pengembangan Way Finding Industri Tape Desa Banjarsari
Authors: Alby Aruna  , Mohamad Firzon Ainur Roziqin  , Eka Putri Surya  , Abdul Rahman Prasetyo  , Adinda Marcelliantika  , Ginanjar Atma Wijaya
Published: November 2024

The optimization of information system management in the tape industry through the development of Way Finding in Banjarsari Village aims to enhance operational efficiency and visitor experience. This program integrates wayfinding technology with the information system to provide accurate and interactive navigation guidance in the tape industry area. The methods used include the development of a digital wayfinding application, technical training for industry managers, and evaluation of system effectiveness through user feedback. The results indicate increased visitor satisfaction and more efficient management. The implementation of this optimized information system is expected to support the development of a more modern and attractive tape industry in Banjarsari Village.
Inovasi Kuliner Ramah Anak di Desa Banjarsari Melalui Pengembangan Produk Tape Mochi Layak Hilirisasi
Authors: Eka Putri Surya  , Mohamad Firzon Ainur Roziqin  , Iriaji  , Alby Aruna  , Adinda Marcelliantika  , Ginanjar Atma Wijaya
Published: November 2024

The culinary innovation for children in Banjarsari Village through the development of Tape Mochi products suitable for downstreaming aims to enhance the appeal and added value of local products. This program combines traditional and modern methods in creating Tape Mochi, an innovative product that integrates tape as the main ingredient with the child-friendly texture of mochi. Methods include recipe research and development, product trials, technical training for producers, and evaluation through consumer feedback. Results indicate increased interest and satisfaction among consumers regarding Tape Mochi. The implementation of this product is expected to support local culinary diversification, boost the village economy, and introduce children to traditional foods in an engaging manner.
Akselerasi Kemampuan Sumber Daya Manusia Sebagai Upaya Diversifikasi Produk Unggulan Sentra Industri Tape Desa Banjarsari Melalui Pelatihan Diversifikasi Produksi Pancake Tape
Authors: Linda Agustin Ningrum  , Alby Aruna  , Eka Putri Surya  , Abdul Rahman Prasetyo  , Adinda Marcelliantika  , Ginanjar Atma Wijaya
Published: November 2024

Accelerating human resource capabilities as an effort to diversify flagship products of the Tape Industry Center in Banjarsari Village through Pancake Tape production training aims to enhance local producers' skills and knowledge in developing new products. This program involves technical training and recipe development for Pancake Tape, integrating tape as the main ingredient with modern pancake-making techniques. Methods include workshops, live demonstrations, and production outcome evaluations. Results indicate a significant improvement in production skills and innovation capabilities of local producers. The implementation of this program is expected to support product diversification, increase competitiveness, and expand the market of the Tape Industry Center in Banjarsari Village.