bluuebunny/crossref_metadata_2025 huggingface dataset:
RESEARCH ON THE PRE-TRAVEL BEHAVIOR OF THE BULGARIAN TRAVELERS
Authors: Angelov Aleksandar , Lina Anastassova
Published: January 2024

This research paper explores and discusses the behavior of the Bulgarian non-organized travelers concerning their travel destination and accommodation choices before the pandemic period. Another study goal of the paper is to identify the typical segment profiles of the Bulgarian travelers. The main research method was a content analysis of the information from the open-ended questions to the members of a closed Bulgarian group “Travelling in the world” in Facebook. The survey sample consists of 164 travelors who responded on a voluntary basis to questions related to their pre-travel behavior. Additional primary information was derived from the comments of the group members about their travel behavior. Тhe study identified 3 main segments among the Bulgarian travelers with different pre-travel behavior called by the authors “Comfort Travelers”, “Adventurers” and “Travelers around”. The final part of the paper includes conclusions from the study about the Bulgarian travelers’ behavior on behalf of destination and accommodation choice before the pandemia and some practical suggestions to the hoteliers about using more in-depth surveys with travelers and content marketing for attracting and retaining guests.
Pengaruh Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Aparatur Sipil Negara Pada Dinas Perhubungan Kabupaten Karawang
Authors: Hermansyah Dadan , Hersona GW Sonny , Nurhasanah Nunung
Published: January 2024

Employee performance, especially in government agencies, is one of the most important things to achieve the vision, mission and goals, so various efforts must be made for an institution such as the Karawang Regency Transportation Service in an effort to improve it. This study aims to analyze the influence of leadership and communication on employee performance. This research was conducted at the Karawang District Transportation Office using a sample of 150 employees. Data was collected by conducting interviews and distributing questionnaires. Furthermore, the data that has been collected is analyzed using path analysis. The results of this study indicate that leadership and communication have a moderate and positive relationship. Partially, the influence of leadership on employee performance is 26.2% and the effect of communication on the performance of employees of the Karawang Regency Transportation Service is 23.3%. And simultaneously shows that leadership and communication on the performance of employees of the Karawang Regency Transportation Office are 49.5% and the remaining 50.5% are influenced by other factors not examined. Leadership provides the greatest contribution to the performance of employees of the Karawang District Transportation Office.

Keywords: leadership, communication, performance.
Pengaruh Arus Kas Bebas, Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Kebijakan Hutang Di Perusahaan Manufaktur Yang Telah Terdaftar Di IDX Periode 2017-2021
Authors: Ascend Herluin Regisa , Ayu Stephana Dyah
Published: January 2024

This study aims to determine the effect of net cash flow, company size, profitability, and liquidity on debt policy. The population in this study are manufacturing companies listed from 2017 to 2021, totaling 142 companies. The sampling method used in this study is purposive sampling so that a research sample of 27 companies is produced each year. The research method used in this research is multiple linear regression analysis. The results showed that free cash flow and firm size had a significant positive effect, profitability had no significant negative effect, and liquidity had a significant negative effect on debt policy. For further research, it is hoped that it can expand the subject of research, not only to manufacturing companies, but also to companies such as the service industry, property industry and the financial industry, so that the population taken is more representative and the research results can be generalized to all types of industries. Management and company owners must properly consider the variables that influence them, so that the company does not experience large financial risks.

Keyword: Free Cash Flow, Size, Profitability, Liquidity, Debt Policy
Evaluating Islamic Stock Portfolio Weighting Method: Application Of Global Minimum Variance In Indonesia Islamic Stock Market
Authors: Prilitaningtyas Arienka , Faturohman Taufik
Published: January 2024

Investing in stocks can be a smart alternative to saving money in a bank or keeping cash on hand due to the negative impact of inflation. It offers various advantages, such as generating income and safeguarding wealth against inflation. Investing in stocks comes with risks, which can be mitigated through strategic portfolio construction. Multiple methods exist for portfolio weighting, one of the popular portfolio weighting methods is  Global Minimum Variance (GMV) by Markowitz (1952). This research aims to provide evidence about the performance of the GMV Method for Islamic retail investors using the Jakarta Islamic Index as the investment universe. The study analyzes the out-of-sample performance of GMV compared to Benchmark Indexes, which are IHSG, LQ45, ISSI, and JII. The finding of this study provides that constructing an Islamic stock portfolio using GMV help historically able to help the investor to gain a better return compared to ISSI, LQ45, and JII in the overall observation period and earned better returns compared to all benchmark indexes after the Covid-19 Period. Global Minimum Variance also helps the investor to gain better risk-adjusted return compared to ISSI and JII in the overall observation period and after the Covid-19 Period. Therefore, the retail investor could use GMV to construct their Islamic Portfolio to gain better returns than the market.
Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening
Authors: Trevanti Gialuna Cheshaa , Yuliati Anik
Published: January 2024

This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable.

Keywords: Green Accounting, Company Size, Sustainable Development
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Azra Muhammad Nabiel , Sari Rida Perwita
Published: January 2024

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut.

Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance
Pengaruh Modal Minimal, Religuisitas, Dan Uang Saku Terhadap Minat Berinvestasi Mahasiswa Manajemen Keuangan Syariah Angkatan 2020-2022 Uin Sayyid Ali Rahmatullah Tulungagung Terhadap Pasar Modal Syariah
Authors: Fachmi Mochamad , Rudiantoro Deny , Hidayati Amalia Nuril
Published: January 2024

The results of the data findings in this study are useful for finding and seeing the impact of minimum capital, religiosity, and pocket money on the interest in investing in the 2020-2022 MKS major in the capital market. The approach in this research is using a quantitative approach. Data collection techniques in this study used questionnaires. The source of the data in this study was primary data, amounting to 90 respondents from the people of Blitar Regency. The data that has been collected is then tested using SPPS, namely testing several tests which include reliability test, data normality test, multicollinearity test, heteroscedasticity test, T test, and F test. on the interest in investing in students majoring in MKS class 2020-2022 in the capital market in the capital market. Partially, the religiosity variable (X2) has an influence on the investment interest of students majoring in the 2020-2022 MKS class in the capital market. Partially, the pocket money variable (X3) has an influence on the interest in investing in the 2020-2022 MKS major in the capital market.

Keywords: Minimum Capital, Interest, Investment, Religiosity, Pocket Money.
Pengaruh Evaluasi Kerja, Pelatihan Dan Pengawasan Terhadap Peningkatan Mutu Kinerja Karyawan Pt.Nutrihub Medan
Authors: Panjaitan Moris Sarullo , Siahaan Yesshy Vembryka , Rangkuti Dhita Adriani , Zega Selpya Ramawati , Br Ginting Bena
Published: January 2024

This research was conducted to determine the effect of job evaluation, training and supervision on the quality of employee performance of PT. Nutrihub Medan. The purpose of this research is to find out and analyze how work evaluations are given to employees, how training is given to employees, how supervision is given to employees, and to find out how the e ffect of work evaluation, training and supervision simultaneously on the quality of employees performance of PT. Nutrihub Medan. This research uses quantitative methods with descriptive research types. Sampling was carried out using a saturated sampling technique, with a total of 76 respondents. The calculation process is processed with the help of (SPSS) ver 24 for windows. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, simultaneously the variables of work evaluation, training, and supervision have a significant effect on employee performance by 54.2%. The conclusion of this study is that work evaluation, training and supervision have a positive and significant effect on the quality of employee performance of PT. Nutrihub Medan.

Keywords: Job Evaluation, Training, Supervision
Analisis Dukungan Sosial Dan Pengembangan Kualifikasi Diri Terhadap Adaptabilitas Karir Pada Wanita Karir Sudah Rumah Tangga Pada Karyawan Bank Bumn Wanita Yang Sudah Menikah Dikota Sukabumi
Authors: Nurhasanah Hana , Norisanti Nor , Nurmala Resa
Published: January 2024

This study aims to determine the effect of Social Support, and Self-Qualification Development on Career Adaptability partially and simultaneously. Respondents in this study were state-owned bank employees who were married, totaling 30 people. This research method uses quantitative methods with an associative approach. By carrying out the normality test, t test (partial) test f (simultaneous). The results in this study indicate a positive effect simultaneously between social support and development of self-qualification variables on career adaptability with the result that the calculated F value is greater than the F table where the calculated F value is 13,203> ​​F table is 3.40. Partially social support has a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.54 > T table 2.045. Qualifications for self-development have a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.956 > T table 2.054.

Keywords : Social Support, Self-Qualification Development, Career Adaptability
Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang)
Authors: Rosita Reka , Yanti Yanti , Rachpriliani Awaliawati
Published: January 2024

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the SmartPLS version 4.0 application. The results of the study show that income levels have a positive and significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a positive and significant effect on motor vehicle tax compliance, affirmation of tax sanctions has a negative and insignificant effect on motor vehicle taxpayer compliance, e-service -Samsat has a positive and significant influence on motor vehicle taxpayer compliance.

Keywords: Income Level, Taxpayer Awareness, Tax Sanction Affirmation, E-Samsat Service, Motor Vehicle Taxpayer Compliance
Efek Moderasi Kepedulian Lingkungan Manajerial Pada Pengaruh Inovasi Produk Hijau Dan Proses Inovasi Hijau Terhadap Kinerja Berkelanjutan Ukm Sektor Makanan Dan Minuman Di Kabupaten Banjarnegara
Authors: Efendi Bahtiar
Published: January 2024

This study aims to examine the effect of green product innovation on sustainable performance, the effect of green innovation processes on sustainable performance, and the moderating effect of managerial environmental concern on the relationship between product innovation and green innovation processes and sustainable performance. The valid responses received through a structured questionnaire were from 110 SMEs in the food and beverage sector in Banjarnegara district. MRA analysis was used to validate the hypothesis from the literature review. The results of this study indicate that individual green product innovation variables have a significant influence on sustainable performance variables. Green innovation process variables individually have a significant influence on sustainable performance variables. The managerial environmental concern variable is unable to moderate the relationship between green product innovation and the relationship between green product innovation and sustainable performance. The managerial environmental concern variable positively and significantly moderates the relationship between the green innovation process and sustainable performance.

Keywords: Green product innovation, Green innovation process, Managerial environmental concern, Sustainable performance
Pengaruh Pelatihan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pt Saitama Stamping Indonesia Di KIIC
Authors: Rochman Akbar Saeful , Sungkono Sungkono , Karnama Maman Mulya
Published: January 2024

The research aims to determine how training, work discipline and employee performance at PT Saitama Stamping Indonesia, determine the effect of training on employee performance and the influence of work discipline on employee performance at PT Saitama Stamping Indonesia. The method used is descriptive and verifiative with a population of 420 employees of PT Saitama Stamping Indonesia. A sample of 81 respondents was taken by the Slovin method. Analysis using SEM with the help of SmartPLS. The results showed that training was in the fairly high category, work discipline was in the high category, and employee performance was in the high category. Training has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia and work discipline has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia.

Keywords : Training, Work Discipline and Employee Performance.
Analisa Pengaruh Kualitas Pelayanan Dan Persepsi Harga Terhadap Kepuasan Pelanggan Dan Pembelian Berulang Pada Marketplace Indonesia (Studi Pada Marketplace Blibli)
Authors: Natalia Grace , Dewa Parama Kartika
Published: January 2024

Pandemi Covid-19 telah merubah kehidupan masyarakat baik dalam kehidupan sosial masyarakat, hingga transaksi jual beli. Interaksi yang terbatas, membuat transkasi jual beli konvensional beralih melalui platform digital atau yang lebih dikenal dengan e-commerce. Peningkatan transaksi jual beli melalui e-commerce cukup signifikan akibat perubahan pola belanja dan juga tumbuhnya konsumen yang didominasi oleh generasi Z yang lebih memilih berbelanja melalui online, sehingga e-commerce semakin mendapat tempat di masyarakat. Masing-masing e-commerce mengingkan memiliki konsumen yang loyal yang ditandai dengan melakukan pembelian berulang. Faktor pemicu adanya pembelian berulang sebagai wujud dari loyalitas pelanggan dipengaruhi oleh kepuasan pelanggan, sedangkan kepuasan pelanggan sendiri dipengaruhi oleh kualitas pelayanan dan persepsi harga. Penelitian ini ingin mengetahui pengaruh antara variabel kualitas pelayanan dan persepsi harga terhadap pembelian berulang dengan variabel kepuasan pelanggan sebagai variabel perantaranya. Populasi adalah semua konsumen yang melakukan transaksi di Blibli selama bulan Januari 2023, sedangkan sampelnya adalah sebesar 151 konsumen. Hasil yang didapatkan bahwa ketiga model dimana model pertama adalah pengaruh kualitas pelayanan terhadap loyalitas konsumen sebesar 7.312 sedangkan untuk persepsi harga terhadap loyalitas konsumen sebesar 6.948, dimana masing-masing memiliki nilai siginifikansi 0.000; untuk model kedua adalah pengaruh antara kualitas pelayanan sebesar 6.342 dan variabel persepsi harga terhadap kepuasan kerja sebesar 4.827 dengan nilai signifikansi sebesar 0.000. Dan terakhir di model ketiga dimana pengaruh kepuasan konsumen dengan loyalitas pelanggan memiliki nilai 11.112 dengan nilai signifikansi sebesar 0,000. Sehingga ketiga model tersebut dinyata fit untuk digunakan sebagai penentu besaran pengaruh antara variable.

Kata Kunci: Loyalitas, Kepuasan, Kualitas Pelayanan dan Persepsi harga
Analisis Kelayakan Usaha Rumah Potong Hewan Ditinjau Dari Aspek Teknis Dan Sumber Daya Manusia
Authors: Almakhali Helfi Fitron , Adiyanto Mochamad Reza , Rahayuningsih Eni Sri
Published: January 2024

The research aims to determine the feasibility of slaughterhouse businesses in East Java, in terms of technical and human resource aspects. This research uses descriptive qualitative methods. Sampling was carried out using purposive sampling technique and data collection used primary data. The data analysis tool used is cross tabulation. The objects of this research are the slaughterhouse in Krian, Sidoarjo and the poultry slaughterhouse in Jombang (CV. RAFIKA FOODS INDONESIA). The results of the analysis from this research on the technical aspects of ruminant slaughterhouses are 86% and poultry slaughterhouses are 84% in compliance with Minister of Agriculture Regulation number 13 of 2010. In the human resources aspect ruminant slaughterhouses and poultry slaughterhouses have complied with Minister of Agriculture Regulation No. 13 2010. From these results, it is stated that ruminant slaughterhouses and poultry slaughterhouses are feasible to run.

 

Keywords: Technical, Human Resource Aspect. Slaughterhouse
Pengaruh Servicescape, Lokasi Dan Promosi Terhadap Keputusan Pembelian Pada Café Richeese Factory Rantauprapat
Authors: Silalahi Riko Firnanda , Rafika Mulya , Halim Abd
Published: January 2024

This study aims to analyze the effect of servicescape, location and promotion on purchasing decisions at Café Richeese Factory Rantauprapat. The research method used in this research is quantitative. In this study, the population is Café Richeese Factory Rantauprapat consumers as much as unknown. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source.  This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Servicescape has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Location has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Promotion has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Servicescape, Location and Promotion simultaneously have a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. The coefficient of determination of 0.346 means that the Purchasing Decision can be explained by the Servicescape (X1), Location (X2) and Promotion (X3) variables by 34.6%, while the remaining 65.4% can be explained by other variables not examined in this study.

Keywords: Servicescape, Location, Promotion, Purchase Decision
Pengaruh Spesialisasi Auditor, Audit Tenure, Leverage dan Profitabilitas terhadap Manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia
Authors: Larassati Febianita Ayu , As'ari Hasim
Published: January 2024

The purpose of testing this research is to find out whether Auditor Industry Specialization, Audit Tenure, Leverage and Profitability have an influence on the occurrence of Earnings Management in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange which will be the focus of the population for this study and the data needed is obtained from their financial statements. Sampling was carried out using several criteria with the purposive sampling method for sample selection. Sample data obtained from 16 companies with a period of 2019 to 2021. SPSS version 26 is used for data analysis then continued with classical assumption testing then hypothesis testing with partial tests. This study found that auditor industry specialization, audit tenure, and leverage do not affect earnings management and profitability has a positive impact on earnings management.
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Delay (Studi Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2021)
Authors: Lahundo Shintike Indriyani , Budiantara Martinus
Published: January 2024

This study investigates the audit delay phenomenon, where the process of examining financial statements by auditors is delayed in submitting audit results. Audit delay has the potential to be a serious concern in the business and financial context because it can interfere with the decision-making process and create uncertainty among investors, creditors, and other stakeholders. this phenomenon often occurs in various industrial sectors, thus driving researchers to examine the factors that have an impact on audit delay, including profitability, company size, and company age. This study focuses on property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The multiple linear regression analysis method is used to identify the relationship between the independent and dependent variables. The research sample was selected through purposive sampling technique. The findings of this study confirm that profitability and company age can affect audit delay, while company size has no effect on audit delay.

Keywords: Profitability, Company Size,  Company Age, Audit delay
Pengaruh Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Pemerintah
Authors: Rusadi Muhammad Khodry , Wulandari Ika
Published: January 2024

The research aims to explore the extent of the influence of job market considerations, personality and work environment on accounting students' interest in pursuing a career as a government accountant. The phenomenon of problems regarding a career as a government accountant is very suitable to be studied in more depth, the public and state sector guidance regarding accountants which is increasingly needed certainly recommends campuses to open accounting study programs in Indonesia, as well as emphasizing campuses that already have accounting study programs so that raising standards, such as increasing accreditation, is aimed at producing competent accounting graduates. This research uses and exemplifies a particular branch of quantitative research; This branch is an investigation method that is preferred by many researchers, especially research in the field of accounting science. The accounting study program at Mercu Buana University, Yogyakarta, is the focus of this investigation. For this research, researchers selected a portion of the population studying accounting at Mercu Buana University, Yogyakarta, namely students from the class of 2020. This research utilized the help of SPSS Statistics Version 25 in managing the data. The results found in this research are that considerations of the job market and work environment influence students' interest in pursuing a career as a government accountant, while personality has no influence on students' interest in pursuing a career as a government accountant.

Keywords: Job Market Considerations, Personality and Work Environment
Pengaruh Kualitas Pelayanan, Kepercayaan, Dan Keamanan Terhadap Kepuasan Konsumen Pengguna Jasa Grabbike Di Kelurahan Kebagusan
Authors: Nuradi Wildan Nuradi , Putra Suadi Sapta , Digdowiseiso Kumba
Published: January 2024

This study aims to analyze the effect of Service Quality, Trust, and Security on Consumer Satisfaction of GrabBike service users in the Kebagusan Village Area. The data source in this study used primary data in the form of a questionnaire, the research data was given to 100 consumer respondents who used GrabBike services in the Kebagusan Village Area. In taking samples for this study using purposive sampling method. The data analysis technique used is multiple linear regression and hypothesis testing using t-statistics that have been processed from SPSS 25 to test the regression coefficients. Based on the results of the partial study, it was found that Service Quality has a positive and significant effect on Consumer Satisfaction, Trust has a positive and significant effect on Consumer Satisfaction, Security has a positive and significant effect on Consumer Satisfaction.

Keywords: Service Quality, Trust, Safety, Customer Satisfaction.
Pengaruh Kualitas Pelayanan, Persepsi Harga, Dan Lokasi Terhadap Kepuasan Konsumen Pasar Kemiri Muka Di Kelurahan Kemiri Muka
Authors: Fadhila Virhan Arief , Putra Suadi Sapta , Digdowiseiso Kumba
Published: January 2024

This study aims to determine the effect of service quality, price perception and location on consumer satisfaction in the Kemiri Muka market, Kemiri Muka village. The population in this study used Anderson's sampling technique where the population taken was 100 people with a significance level of 95% and a standard deviation of 25%. This study uses primary data with data collection methods through questionnaires distributed to 100 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 26.0 program. The results showed that service quality had a positive and significant effect on consumer satisfaction with a path coefficient value of 0.263 and a significant t of 0.015. Price perception has a positive and significant effect on consumer satisfaction with a path coefficient value of 0.216 and a significant t of 0.018. location has a positive and significant effect on consumer satisfaction with a path coefficient value of 0.302 and a significant t of 0.009.

Keywords: Service Quality, Price Perception, Location and Consumer Satisfaction
Volatilitas Spillover Cryptocurrency Terhadap Kinerja Industri Perbankan Dan Valuta Asing Dengan Metode Bekk Garch
Authors: Amaris Redzki , Widyarini Maria
Published: January 2024

Volatilitas Spillover Cryptocurrency terhadap Kinerja Industri Perbankan dan Eks Asing Cryptocurrency pertama yang diluncurkan pada tahun 2014 adalah Bitcoin. Dengan munculnya aset baru ini, investor perlu melakukan analisis risk and return terhadap jenis investasi dalam kategori cryptocurrency. Penelitian ini menganalisis apakah muncul efek harga dengan adanya cryptocurrency terhadap harga saham dari bank-bank di Indonesia. Selain itu, penelitian ini juga ingin melihat dampak cryptocurrency terhadap valuta asing yang sering diperdagangkan. Penelitian ini merupakan penelitian data panel dari tahun 2015 hingga 2019, sehingga metode BEKK GARCH digunakan untuk menganalisis apakah ada efek spillover dari volatilitas yang ditimbulkan oleh Cryptocurrency terhadap saham harga penutupan Perbankan dan saham Valuta Asing. Hasil penelitian menunjukkan adanya cryptocurrency pada beberapa harga penutupan saham perbankan dan saham valuta asing. Hasil Uji BEKK GARCH menunjukkan bahwa saham perbankan dan valuta asing memiliki beberapa pengaruh yang tidak dipengaruhi oleh cryptocurrency sebagai salah satu instrumen investasi yang meningkatkan investor. Penelitian ini menyarankan untuk berinvestasi pada cryptocurrency, dengan volatilitas harga yang diperlukan dengan investasi portofolio aset saat ini.
Pengaruh Profitabilitas Dan Leverage Terhadap Pengurangan Pajak (Penelitian Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
Authors: Andari Diah , Andriana Nadila , Mariana Citra
Published: January 2024

The Indonesian government is increasingly optimizing tax revenues as a source of income. The implementation of tax collection by the government does not always receive a good response from companies or agencies. The government pays quite a lot of attention to taxes so the government expects tax payments to be as high as possible to finance government programs. However, unlike companies, taxes describe costs or burdens that will reduce a company's net profit, so companies will pay taxes as low as possible. This research aims to know whether profitability and leverage influence tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The factors tested in this research are profitability and leverage as the independent variable, while tax avoidance as the dependent variable. The research method used in this research is descriptive and verification. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The data analysis used in this research is multiple regression analysis using Eviews 12. The results show that partially and simultaneously, profitability and leverage do not affect tax avoidance. The research results also show that the value of profitability and leverage influencing tax avoidance is 6.51%, and the remaining 93.49% influenced by other variables outside the research.

Keywords: profitability, leverage, tax avoidance
Analisis Kinerja Keuangan Perusahaan Pertambangan Batu Bara Pada Laporan Tahun Buku 2019-2022 Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus: PT. Bukit Asam Tbk, PT. Indika Energy Tbk, Dan PT Golden Energy Mines Tbk)
Authors: Yulfiswandi Yulfiswandi , Yudhistira Yudhistira , Kurniawan Irvan , Basri M.Aidil , Jannah Miftahul
Published: January 2024

The purposeoof thisoresearch is to determineohow corporate socialoresponsibility (CSR) significantly affects the financialoperformance of coalomining companiesolisted on the IndonesiaiStock Exchange from 2019 to 2022. PT. BukitoAsam Tbk, PT. Indika Energy Tbk, and PT GoldenoEnergy Mines Tbk have provided data for this research. This study adopts a quantitative approach. The Indonesian Stock Exchange gallery serves as the data source for this research. Secondary data obtained from the companies' annualoreports are utilized. Data collection and documentation methods can be found on the Indonesian Stock Exchange website (https://idx.co.id/en). The research indicates that corporateosocial responsibilityodoes not significantly impact the financialoperformance of the companies. In other words, corporate social responsibility does not influence Return onoAssets (ROA) or Return onoEquity (ROE).

Keywords: Financial Performance, ROA, ROE, Mining, Coal
Evaluasi Penetapan Tarif Air Minum Pada Blud Air Minum Kota Cimahi
Authors: Kurniawati Yuyun , Bahiyyah Khariidatul
Published: January 2024

Clean water is one of the necessities of life. Almost all human activities require clean water, from drinking, bathing, cooking, washing and other activities. In Indonesia, Regional Drinking Water Companies (PDAMs) are responsible for community drinking water services. The Cimahi City Government organized drinking water services for the community by providing UPTD Air Minum in 2014 and became BLUD Air Minum in 2020 to gain more flexibility in managing the economy. BLUD Cimahi City's revenue comes from water sales, so it is expected that the fixed tariff will get optimal revenue while being able to cover company expenses. One of the principles of water tariff setting is full cost coverage, i.e. that all company costs can be covered by tariff revenues. Therefore, to achieve this principle, a Break Even Point calculation is conducted, i.e. where the total revenue from the sales volume is equal to the total costs. Through this research, it can be determined whether the drinking water tariff of BLUD Air Minum Cimahi City can cover all company costs.  The research used is a qualitative and descriptive approach. Information was obtained through interviews and documentation. The results of this study indicate that BLUD Air Minum is appropriate in setting the Drinking Water tariff, because at the beginning of the fourth quarter or October, the Drinking Water tariff revenue has reached the break-even point.Keywords: Tariff, Cost, Break Even Point

Keywords: Tariff, Cost, Break Even Point
Analisis Arus Kas Operasi Dan Laba Akuntansi Serta Pengaruh Terhadap Return Saham (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)
Authors: Sihite Sari Oktavia Br , Silaban Adanan , Gaol Berliana Lumban
Published: January 2024

This study aims to determine the effect of operating cash flow and accounting profit on the stock returns of LQ-45 companies listed on the Indonesia Stock Exchange for the period 2019-2021. The independent variable on research are operating cash flow and accounting profit, while dependent variable is the stock returns. This study includes a sample of 60 observations using purposive sampling method. Technical data analysis in this study using the SPSS 25 computer program. The result of this study showed that the variable operating cash flow and variable accounting profit has a positive significant effect on the stock returns. In addition, based on the coefficient of determination test, operating cash flow and accounting profit are able to explain their effect on the stock returns of 65,2%.

Keyword: Operating Cash Flow, Accounting Profit, Stock Returns
Persistance Rational Choice Pada Pemimpin Dalam Organisasi; Slr Dan Bibliometric
Authors: Gunawan Ahmad , Sucipto Imam
Published: January 2024

The rational choice model is one of the most dominant paradigms in leadership studies. This paradigm is based on the assumption that leaders are rational and strive to maximize their goals. However, empirical studies show that leaders often do not behave rationally. This study aims to examine the persistence of rational models of choice in leadership studies. This study used systematic literature review (SLR) and bibliometric methods. Data were obtained from 100 scientific articles published in leading leadership journals. Data analysis was carried out using content analysis and bibliometric methods. This research is expected to have some implications for leadership studies. First, leadership researchers need to be more critical in using rational models of choice. Second, leadership researchers need to develop new models that can explain leaders' irrational behavior and are influenced by non-rational factors.

Keywords: Persistance Rational choice, leadership, organization, SLR, bibliometric.
Pengaruh Kode Etik Profesi, Love Of Money, Religiusitas Terhadap Persepsi Etis Mahasiswa Dengan Gender Sebagai Pemoderasi
Authors: Widiantari Ni Putu Febry , Rasmini Ni Ketut
Published: January 2024

This research aims to empirically test the influence of professional codes of ethics, love of money, religiosity on students' ethical perceptions with gender as a moderator. The population in this research is all active students of the 2019 accounting study program at Udayana University. The sampling method used in this research is the saturated sampling technique (census) found in NonProbability Sampling. The respondents in this research were 54 active students of the 2019 accounting study program. Data was collected through questionnaires distributed directly to respondents. The data analysis technique used to test the hypothesis in the research is moderated regression analysis (MRA). Moderated regression analysis is a regression analysis that involves moderating variables in building a relationship model. The results of data analysis show that the professional code of ethics and religiosity have a positive effect on students' ethical perceptions, whereas in the research results the love of money variable has a negative effect on students' ethical perceptions, then the gender variable is unable to moderate the relationship between the professional code of ethics, love of money, and religiosity. Accounting students' ethical perceptions.

Keywords : Professional Code Of Ethics, Love Of Money, Religiosity, Ethical Perception, Gender.
The Influence Of High Performance Working Systems On Work Performance Effects Of Job Responsibility And Work Fatigue
Authors: Khossy Muhammad Naufal , Kustiawan Unggul
Published: January 2024

This study explores the effect of a high performance working system on work performance, the effects of job responsibility and work fatigue. Quantitative research using the Structural Equation Model (SEM) method, starting in 2023 by focusing on employees who have worked in companies that implement high performance systems and have worked for more than one year, then work in the Jabodetabek industrial area, and have supervisors. Data collection was carried out by distributing online questionnaires to 200 respondents. Data processing uses SmartPLS 3. The findings of this study indicate that a high performance working system (HPWS) can increase job responsibility. HPWS can also affect employee work fatigue with a large number of work targets that must be done. In addition, HPWS also affects work performance where employees with high performance will experience excessive fatigue due to work. The results of this research are expected to provide valuable insights for managers and company stakeholders in understanding the key elements that need to be considered in developing a high performance system.

Keywords: High Performance Working System, Job Responsibility, Work Fatigue, Work Performance
Pengaruh Gaya Hidup Dan Penggunaan Uang Elektronik Terhadap Perilaku Konsumtif Warga Perumahan Al-Jazzera Kondangjaya Karawang
Authors: Munandar Aris , Mulyadi Dedi , Sandi Santi Pertiwi Hari
Published: January 2024

People's consumptive behavior is strongly influenced by several factors, such as lifestyle and the ease of use of electronic money. This study aims to determine the direct effect of lifestyle and electronic money on consumptive behavior and the indirect effect of lifestyle and electronic money on consumptive behavior. This research was conducted at Al-Jazzera Kondangjaya Housing, Karawang Regency. The number of samples taken was 72, from 246 existing populations. Data collection in this study was carried out through observation using a questionnaire. The data analysis technique used in this study was path analysis using the SPSS 24 application program. Based on the results of the analysis, it was found: (1) There is a strong correlation between lifestyle variables (X1) and electronic money (X2) with a positive correlation direction. (2) There is a partial influence of lifestyle variables (X1) on consumptive behavior (Y). (3) There is a partial influence of the electronic money variable (X2) on consumptive behavior (Y). (4) There is a significant simultaneous influence between lifestyle (X1) and electronic money (X2) on consumptive behavior (Y).

Keyword: Lifestyle, Electronic Money, Consumptive Behaviour
Pengaruh Modal Usaha, Upah Tenaga Kerja, Dan Lama Usaha Terhadap Pendapatan Umkm Di Kecamatan Majalaya Kabupaten Karawang
Authors: Widyaningrum Umi , Mulyadi Dedi , Sandi Santi Pertiwi Hari
Published: January 2024

This study is intended to determine the effect of business capital (X1), labor wages (X2) and length of business (X3) on MSME income (Y) in Majalaya District, Karawang Regency. This study used a quantitative descriptive verification method and data were obtained by distributing questionnaires which were distributed to 92 respondents from MSMEs in Majalaya District, Karawang Regency. Data analysis was carried out using path analysis and the help of the SPSS application version 24. The results showed that the venture capital variable obtained an average score of 4,36, which was categorized as good, the labor wage variable obtained an average score of 4,03, which was categorized as good, the old variable effort obtains an average score of 4,44, which is categorized as very good while the income variable obtains an average score of 4,23, which is categorized as good. The results of the descriptive test show that the variables of business capital and labor wages do not significantly influence MSME income, the magnitude of the influence of these two variables is 1.06% and 0.23%. While the length of business variable affects MSME income, the magnitude of the influence of the length of business variable on MSME income is 52.76%. However, when testing the hypothesis shows that there is a simultaneous effect of business capital, labor wages and length of business on MSME income. The magnitude of the influence of business capital, labor wages and length of business on MSME income is 54.05%. The influence of other variables outside the model is 45.95%.

Keywords: Business capital, labor wages, length of business, income
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Efektivitas Dan Persepsi Manfaat Terhadap Minat Penggunaan QRIS Sebagai Alat Transaksi Pembayaran Pada Mahasiswa Universitas Buana Perjuangan Karawang
Authors: Amamilah Siti , Mulyadi Dedi , Sandi Santi Pertiwi Hari
Published: January 2024

This study aims to determine the effect and analyze the variables of perceived ease of use, perceived effectiveness and perceived benefits on interest in using the Quick Response Code Indonesian Standard (QRIS) as a payment transactions tool for 2019-2020 class students at Buana Perjuangan University, Karawang. In addition, this study also aims to determine the factors that most influence the intention to use QRIS. This study uses a descriptive verification method with a quantitative approach, with a sampling technique that is purposive sampling and uses the slovin formula. This research was conducted using a likert scale questionnaire which was distributed via google form to 100 respondents to management student from the 2019-2020 class of Buana Perjuangan University, Karawang. The data analysis technique uses path analysis with partial and simultaneous hypothesis testing. The results showed that there was a positive relationship between variables X1 and X2, X1 and X3, and X2 and X3. Partially, perceived ease of use has no effect and is not significant on interest in using QRIS. Then the perception of effectiveness partially has no effect and is not significant on the intention to use QRIS and the perceived benefits partially have a positive and significant effect on the intention to use QRIS. Then simultaneously the variables perceived ease of use, perceived effectiveness, and perceived benefits have a significant influence on interest in using QRIS.

Keywords: perceived ease of use, perceived effectiveness, perceived benefits and interest in using the QRIS
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan PT. Chang Shin Indonesia
Authors: Rohayat Rohayat , Suherman Enjang , Anggela Flora Patricia
Published: January 2024

The purpose of this research is to examine how the influence of discipline and work motivation on work productivity. This study uses a quantitative methodology which includes descriptive and verification analysis. The analytical method used is multiple regression. The population of this research is the employees of Pt. Chang Shin Indonesia from lean production with a workforce of 450 people. By collecting 60 respondents, the sample for this study was randomly selected. data collected through a questionnaire. To draw conclusions and test the hypothesis used descriptive analysis, verification and multiple regression. The t, R and F tests were used. The results of this study found that (1) the labor productivity of PT. Chang Shin Indonesia is partly influenced by work motivation. (2) Labor productivity of employees of PT. Chang Shin Indonesia is partly influenced by labor discipline. (3) Discipline and work motivation affect the work productivity of employees of PT. Chang-Shin Indonesia at the same time.

Keyword : Work Motivation, Work Discipline, Work Produktivity
Pengaruh Persepsi Usaha, Literasi Keuangan, Pengetahuan Akuntansi Dan Pengalaman Usaha Terhadap Perilaku Keuangan UMKM (Studi Kasus Di Glugur Kota Medan)
Authors: Harun Kevin Tjanriadi , Putri Arie Pratania , Evelyn Evelyn , Silalahi Alistraja Dison
Published: January 2024

Medan city as the capital of North Sumatra province is the largest city in the eastern region of Sumatra island. Micro, Small and medium enterprises, often called UMKM, are forms of business managed by a person or group of people with a certain amount of capital and set up a business with the aim of making a profit with the ability to develop flexible business processes. The approach in this study is a quantitative approach. In this study, researchers used quantitative descriptive research methods. Total population and sample of 63 business units. Data collection techniques are questionnaires, interviews and documentation. Data analysis techniques using E-view. The conclusion of this study is that the perception of business has a positive and significant effect on the financial behavior of UMKM, Financial Literacy, accounting knowledge and business experience do not affect the financial behavior of UMKM. Implementation of business perception, financial literacy, knowledge and business experience support can encourage high financial behavior.

Keywords: Business Perception, Financial Literacy, Accounting Knowledge, Business Experience Financial Behavior