bluuebunny/crossref_metadata_2025 huggingface dataset:
Influence of Western Modernist Trends on Kyiv Music end Theoretical School In 1915–1925 Years
Authors: Hnatyshyn Oksana
Published: February 2024

The purpose of the article is to reveal the scientific ideas of the first in Ukraine center of musicologists, formed in Kyiv in 1915–1925 years. The methodology was formed on the application of historical, gnoseological, formal-logical, systematic approaches using special-historical (comparatives and historical typology) methods of research. The scientific novelty of the article is that for the first time in Ukrainian musical historiography, an attempt was made to analyze the scientific, organizational and musicaltheoretical achievements of Ukrainian musicologists on the platform of a certain philosophical and cultural movement with its transformations in education and science on the example of the Kiev Scientific and Music School of the early twentieth century. The Conclusions. The group of the first professional musicologists in Ukraine should enter the history of Ukrainian music science as the Kyiv Music and Theoretical School. The unifying factor for them were common tasks (building the structure of national music education, searching for the essence of music science and the directions of its research research) and fundamental musical and theoretical principles. Filled with special knowledge and enriched with certain experience, leading figures of musical culture in Kiev in a short time (apprehension from 1916 to 1924) for the first time in Ukraine developed a three-stage structure of musical education of youth (B. Yavorsky), painted ways of development of musical science (B. Yavorsky, A. Butskoy). In its organizational activity, new post-revolutionary opportunities were used, and in scientific research they were based on the world's most common moderator philosophical theories. In the teachings about musical thinking and the structure of musical language B. Yavorsky and A. Butskoy consciously or intuitively embodied the ideas of many leading modernist philosophers in the West (especially E. Husserl, A. Bergson, V. Warringer). Despite the rejection of their innovative views at that time, some of them remain effective and relevant today.
Romantic Characteristics of Harmony in the Chamber and Vocal Works of Viktor Kosenkо on the Poems of Symbolist Poets
Authors: Varshavska Alina
Published: February 2024

The vocal and chamber work of the outstanding Ukrainian composer of the 20th century Viktor Kosenko is a reflection of the lyrical musical and poetic features of his artistic world. For the author, this is a field of constant search for new means of musical expression and at the same time a solid base for mastering the traditions of past and present creative achievements. That is why romances occupy an important place in the composer's work.

Romantic lyrics dominated his work until the end of the 1920s, but still Viktor Kosenko's romances have not lost their relevance. The music complements the experience of the modern listener with numerous allusions to the romantic era. It sometimes resemblessty listic fusion sof elements of the music allanguage of composers of the past – S. Rachmaninov, P. Tchaikovsky, O. Scriabin, impresses with a palette of harmonious colors of late romanticism, impressionism, which shows the directions of the composer's musical and aesthetic preferences, especially in harmony. It is this important aspect that remains the least studied in musicology, therefore the study of harmonic phenomena in Vіktor Kosenko's chamber and vocal lyrics has all the signs of relevance.
Oxidative stress markers in breast cancer
Authors: FENERCİOĞLU Özge , BOZKAYA Giray , UZUNCAN Nuriye , ZENGEL Baha
Published: February 2024

Purpose: Oxidative stress is thought to play a role in the etiology of breast cancer. The aim of this study was to compare serum Total Antioxidant Status (TAS), Total Oxidant Status (TOS), Oxidative Stress Index (OSI) and Ischemia Modified Albumin (IMA) levels in breast cancer patients and healthy women and to determine whether there is a relationship between oxidative stress markers and breast cancer.

Materials and methods: Newly diagnosed 106 breast cancer patients at the Bozyaka Training and Research Hospital General Surgery Clinic and 30 healthy women were included in the study. Serum levels of IMA, TAS, TOS were analyzed by spectrophotometric methods.

Results: IMA, TOS and OSI values were found significantly higher in the breast cancer group. Although the TAS values in patients with breast cancer were lower than the control group, the difference was not statistically significant.

Conclusions: In our study, it was seen that oxidative stress levels increased in breast cancer patients due to decreased TAS, significantly increased IMA, TOS and OSI results. Therefore, we think that increased oxidative stress may be related to breast cancer and that IMA, TOS and OSI can be used as markers of oxidative stress to differentiate breast cancer patients from healthy women.

Keywords: breast cancer, cancer, biomarkers, ischemia-modified albumin, oxidative stress
Community Engagement Integral to Reimagining Rural and Remote Physiotherapy in Saskatchewan: Findings from a World Café Multi-Stakeholder Event
Authors: Irvine Alison , Lovo Stacey , Crockett Katie , Proctor Peggy , Weimer Melanie , Pachal Brooke , Bath Brenna
Published: February 2024

Purpose:

To provide recommendations to improve access to physiotherapy services in underserved rural, remote, and Indigenous communities across Saskatchewan.

Methods:

Through a World Café facilitated discussion, 55 multi-stakeholder participants (including facilitators) discussed ways to improve access to physiotherapy services in rural, remote, and Indigenous communities in Saskatchewan. Qualitative description happened through qualitive content analysis from data captured during the World Café facilitated discussion.

Results:

Community Engagement was found to be a central code, along with the interrelated categories: Training Program and Student Experience; Recruitment of Physiotherapists; Retention and Physiotherapy Practice; Community and Team-Based Models of Care; Virtual Care and Technology.

Conclusions:

Recommendations to improve access to physiotherapy services in Saskatchewan spanned from targeted recruitment and training of physiotherapy students to supporting physiotherapists who practice in geographically isolated environments. Community engagement was highlighted as necessary to ensure effective, sustainable, and appropriate measures to better train, recruit, retain, and support physiotherapists and access to physiotherapy services in rural and remote areas across Saskatchewan.
Relationship of the disruption indicator with other bibliometric indicators
Authors:   University of Extremadura, Guerrero-Bote Vicente P. , De-Moya-Anegón Félix ,   SCImago Research Group, Spain
Published: February 2024

An indicator to measure disruption has recently been proposed (Funk & Owen-Smith, 2017; Wu, Wang, & Evans, 2019) which has given rise to a large number of variants (Bornmann et al., 2020). In this work we are going to focus on the original indicator DI and the one that seems to have a better performance DI5 (Bornmann and Tekles, 2021; Bittmann et al., 2021) carrying out a large-scale study comparing the scores assigned to each paper with other bibliometric indicators. The result is that the papers to which the bibliometric indicators assign more value do not obtain better scores. Reviews and short surveys have higher scores than articles and conference papers. Excellent papers have worse scores than non-excellent ones. Works with international collaboration obtain worse values than those without it. Works published in Q1 journals have worse scores than those published in journals of other quartiles. And there is also a small negative correlation with the normalized impact and with the technological impact.
Analisis Petenapatan Harga Jual Pada UMKM Ayam Bakar Taliwang Pak Lalu Karawang
Authors: Safitri Nelia Wulan , Mulyadi Dedi , Sandi Santi Pertiwi Hari
Published: February 2024

This study aims to determine and analyze how to set the selling price of Taliawang Pak Lalu Grilled Chicken. The method used in this study is direct observation of the object under study and interviews to obtain data on data related to the cost of goods produced and the determination of the selling price of MSME production. The data used are primary and secondary data Data Management Techniques and Data Analysis By calculating the entire cost of production raw materials by including factory overhead costs, labor costs, raw material costs, calculation of cost of goods produced and calculation of selling prices. The results of this study are calculated using the cost plus pricing method in table 12 of cost plus pricing costs in the cost plus pricing method using a 30% mark up, which is Rp. 12,000 with a selling price of Rp. 16,000 so that there is a difference, namely where the selling price set by MSMEs Grilled Chicken Taliwang Pak Lalu is currently higher at Rp. 17,000 per portion, if compared with the selling price based on the cost plus pricing method, which is Rp. 16,000 with a profit achievement of 30%, this can cause a price difference of Rp. 1000.

Keywords: cost plus production, production cost, selling price
Analisis Pendapatan UMKM Seblak Bandung Slowdown Sebelum Dan Sesudah Menggunakan Digital Payment Di Kabupaten Karawang
Authors: Mulyani Sri , Tuhagana Aji , Hidayaty Dwi Epty
Published: February 2024

This study aims to determine MSME income before and after using digital payments. This research was conducted using a qualitative descriptive approach with a triangulation analysis method. The data used in this study is primary data obtained directly from the owner of the Bandung Slowdown seblak business through observation, interviews and documentation. while for secondary data obtained from books, journals, literacy studies, websites and other media. Based on the results of the study, it was shown that the slowdown of MSME income before using digital payments often faced challenges in terms of transaction efficiency and customer accessibility, this became an obstacle in increasing MSME income. The income of MSMEs in Seblak Bandung has slowdown after using digital payments to experience an increase. Because many consumers are already using digital payments, digital payments also speed up the payment process and reduce queuing time. This transaction speed creates opportunities for increased transaction volume and purchase frequency, which directly contributes to higher revenue. By using digital payment instruments, the Seblak Bandung Slowdown MSMEs have succeeded in overcoming the problems of transaction efficiency and customer accessibility. A faster and more accurate payment process reduces queue barriers and provides a more comfortable shopping experience for consumers. This drives increased transaction frequency, creates customer loyalty, and generates recommendations. so that these MSMEs are able to optimize their business growth in a competitive market.

Keywords: income, digital payment, MSMEs
Analisis Faktor - Faktor Yang Berpengaruh Terhadap Keputusan Pembelian Konsumen E-Commerce Tokopedia Pada Mahasiswa Fakultas Sains Dan Teknologi Universitas Prima Indonesia
Authors: Halim Shannen Fania , Doloksaribu Winda Sri Astuti , Lienedy Chyntia , Sudirman Acai
Published: February 2024

This study aims to determine the effect of promotion on e-commerce Tokopedia purchase decision, determine the effect of service quality on e-commerce Tokopedia purchase decision, determine the effect of customer review on e-commerce Tokopedia purchase decision, and determine the effect of promotion, service quality, and customer review on e-commerce Tokopedia purchase decision. This type of research uses descriptive quantitative methods. The population in this study amounted 788 people with a sample of 89 respondents. The data analysis used in this study is Instrument Test, Classical Assumption Test, Multiple Linear Regresion Analysis, Hypotesis Test, and Coefficient of Determination Test (R2). The results of this study are promotion has a positive and significant effect on purchase decision, service quality has a positive and significant effect on purchase decision, customer review has a positive and significant effect on purchase decision, and promotion, service quality and customer review has a positive and significant effect on purchase decision on e-commerce Tokopedia in students of Science and Technology Faculty Prima Indonesia University.

 

Keywords: Promotion, Service Quality, Customer Review, Purchase Decision
Pengaruh Brand Ambassador, Citra Merek, dan Kualitas Produk Terhadap Minat Beli Pada Produk Lipstik Merek Viva Cosmetics di Kota Surabaya
Authors: Saputri Oktarifa Anggun , Pudjoprastyono Hery
Published: February 2024

Dalam lingkungan industri yang semakin kompetitif, perusahaan harus berhati-hati dalam menganalisis perilaku konsumen agar dapat menghitung pangsa pasar barang mereka dengan tepat dan berdampak pada minat beli pelanggan. Berdasarkan hal tersebut, maka tujuan dari penelitian ini adalah untuk menguji dan menilai pengaruh brand ambassador, citra merek, dan kualitas produk terhadap minat beli produk lipstik merek Viva Cosmetics di Surabaya. Metode penelitian yang digunakan adalah penelitian kuantitatif, dengan jumlah sampel sebanyak 104 responden yang sesuai dengan persyaratan pengambilan sampel. Pendekatan Non Probability Sampling dengan metodologi Purposive Sampling digunakan untuk pengambilan sampel. Pendekatan analisis data menggunakan program SMART PLS. Berdasarkan hasil penelitian, duta merek, citra merek, dan kualitas produk semuanya berkontribusi terhadap minat konsumen pada produk lipstik merek Viva Cosmetics.

Kata Kunci : Brand Ambassador; Citra Merek; Kualitas Produk; Minat Beli
Corruption, Growth, and FDI Spillovers: Evidence from Emerging Market Economies
Authors: Lubis Firsty Ramadhona Amalia , Hidayatulloh Amir , Az Zakiyyah Nurul Azizah
Published: February 2024

Countries with substantial increases in economic growth and similar characteristics to developed countries are usually referred to as emerging markets. The problem faced by emerging market countries is the need for more capital investment into the country so that domestic savings are added through efforts to find buy and imports. This study looks at the effect of economic growth, trade openness, control of corruption, and regulatory quality on FDI, specifically in developing countries. The analysis method used the Generalised Method of Moments panel. The data used from 2014-2021 with the analysis areas of Indonesia, Malaysia, the Philippines and Thailand. The results showed that the economic growth variable had a positive and significant effect on FDI, the trade openness variable had a negative and significant effect on FDI, the control of cor-ruption variable had a negative and significant effect on FDI, and the regulatory quality variable had a positive and significant effect on FDI in ASEAN emerging market countries.

Keywords: Growth, Trade openness, Control of corruption, and Regulatory quality
POS (Perceived Organizational Support), Organizational Learning Culture (OLC) Terhadap OCB (Organizational Citizenship Behaviour) Melalui Job Satisfaction
Authors: Sari Cindy Permata , Farisi Salman
Published: February 2024

This study aims to determine the effect of POS (perceived Organizational Support), OLC (Organizational Learning Culture) on OCB (Organizational Citizenship Behaviour) through Job Satisfaction on 106 employees at PT Telkom Indonesia Tbk Telkom Medan Region, Indonesia. The data analysis method uses the Partial Least Square (PLS) method. The results showed that Pos (Perceived Organizational Support) and Job Satisfaction had a significant positive effect, Olc (Organizational Learning Culture) and Job Satisfaction had a significant positive effect, Pos (Perceived Organizational Support) and OCB (Organizational Citizenship Behaviour) had no significant effect, Olc (Organizational Learning Culture) and OCB (Organizational Citizenship Behaviour) had a significant positive effect, Job Satisfaction and OCB Organizational Citizenship Behaviour have a positive and significant effect, POS (Perceived Organizational Support) on OCB (Organizational Citizenship Behaviour) through Job satisfaction is negatively insignificant, Olc (Organizational Learning Culture) on OCB (Organizational Citizenship Behaviour) through Job satisfaction is negatively insignificant.

Keywords: POS (perceived organizational support), OLC (organizational learning culture), OCB (organizational citizenship behavior), job satisfaction.
Implementasi Penerapan Pedoman Standar Akuntansi Keuangan (PSAK) No. 45 Pada Laporan Keuangan Masjid Di Kelurahan Air Dingin Kecamatan Bukit Raya Kota Pekanbaru
Authors: Syarfan La Ode , Safri Indra , Wahyudi Septian
Published: February 2024

ABSTRACT

The purpose of this study was to determine whether the Financial Statements of the Mosque in Simpang Tiga Village covering Al Barokah mosque, Al Marzukin mosque, Al Mulk mosque, Asshobirin mosque, Nurul Hidayah mosque, Subulusalam mosque, and Ar-Raudah Mosque are in accordance with the provisions contained in the Financial Accounting Standards Guidelines (PSAK) No. 45. The research data used in the study are primary data and secondary data. Data obtained directly from the Ar-Raudah mosque management. In this study, the data collection method is by conducting direct observations and interviews with the Ar-Raudah mosque management and documentation. The method of analysis in this study is the Descriptive Qualitative method. The results of this study indicate that of the seven mosques used as research sites, only one mosque has implemented PSAK No. 45, namely the Ashobirin mosque, while the six mosques have not implemented PSAK NO.45, the financial statements are still in the form of simple mosques, namely still in the form of income and expenses not in accordance with PSAK No. 45. This is due to the absence of accounting personnel and not having human resources who understand in the field of accounting.

Keywords: Accounting, Financial Statements, Non-Profit Organization, PSAK No.45, Mosque
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Sektor Usaha Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Andrea Wellin , Gunardy Fanky Dewi Lie , Yapinka Michelle Aurelia , Wijaya Alfan , Wulandari Bayu , Habibie Muhammad
Published: February 2024

Business profit is the main goal of establishing a company by a group of individuals who run their business. Every year, the owner will set a profit target to be achieved so that management as directors try to optimize all assets owned by the company, both short-term and long-term assets. To achieve profit goals from business activities, the company will try to maintain short-term ratio stability, fast payments, inventory turnover, receivables turnover, DER system and working capital turnover so that every year the company operates well and stably and is relatively stable in the business as it runs. The aim of this research is to analyze the effect of the current ratio, quick ratio, inventory turnover, accounts receivable turnover, DER and partial working capital turnover as well as on the profitability of consumer goods industrial companies listed on the IDX. The basic group includes no less than 73 companies in the consumer goods industry, the sampling method is purposive sampling so that sample includes 37 companies and no less than 111 observations were made. Data analysis techniques are multiple linear regression, classical assumption testing and hypothesis testing. The research results show that the current ratio, debt ratio, inventory turnover, accounts receivable turnover, and DER ratio partially have a positive and significant effect on the profitability (ROA) of consumer goods companies listed on the IDX, while working capital circulation has no significant effect on the company’s profitability. Meanwhile, the current ratio, quick ratio, inventory turnover, receivables turnover, DER ratio and working capital turnover have a significant effect on the ROA of consumer goods companies on the IDX.There is a strong correlation between a company’s current metrics, short-term metrics, inventory turnover, receivables turnover, DER, working capital turnover and ROA. ROA can be explained by the Current ratio, Quick Ratio, Inventory Turnover, Receivables Turnover, DER and Working Capital Turnover. 55,5% the remaining 44.5% can be explained by other variables that have not been tested.

Keywords: Current ratio, Quick Ratio, Inventory Turnover, Receivables Turnover, DER, Working Capital Turnover, ROA
Consumption Values, Attitude, Place Identity, Dan Place Dependence Sebagai Anteseden Revisit Intention (Studi Pada Pengunjung Street Food Di Kota Bandung)
Authors: Syaidah Fina , Ernawadi Yadi
Published: February 2024

The purpose of this study was to examine the factors that affect revisit intention Lengkong street food visitors as many as 100 respondents have experienced eating food in Lengkong street food Bandung. The cross-sectional method is used to obtain data. The instrument passed the validity and reliability tests which include convergent validity, discriminant validity, and composite reliability. The data analysis technique used is structural equation modeling (SEM) using Smart-PLS version 3.0. Of the 10 proposed research hypotheses, 9 of them are supported by empirical data. The findings of this study show that taste value, price value, social value, emotional value, and epistemic value have a positive effect on attitude. Then, attitude has a positive effect on revisit intention through place identity and place dependence. The results of this study are expected to provide benefits for further research and the management of the assessed object or similar culinary industry related to the design of relevant strategies to improve the quality of these attributes. The thing that distinguishes this study from previous research is the addition of place identity and place dependence as the antecedent of revisit intention. Researchers are further advised to explore other factors that may influence revisit intention.

Keywords: Taste Value, Health Value, Price Value, Social Value, Emotional Value, Epistemic Value, Attitude, Place Identity, Place Dependence, and Revisit Intention.
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan Saham Terhadap Volatilitas Harga Saham
Authors: Ferina Mahmudah Wulan , Sunarto Sunarto
Published: February 2024

The difference in a company's share price over a certain period of time is known as volatility of share price. A company's volatility is a mirroring of the opportunities and dangers that investors may face. Investors need to pay attention to indicators such as number of trades, leverage, and dividend policy which can impact share price volatility. This research purposes to look at the variables that effected the level of stock price volatility. Issuers listed on the BEI LQ45 index in 2018-2022 are the research population. Purposive sampling was applied to select the research sample with 168 issuers. Hypothesis testing is calculated through multiple regression analysis. The findings of the analysis model explain that (1) Dividend policy has a important and positive effect on the company's volatility value. (2) Leverage has no influence on share price volatility. (3) Trading volume has no influence on share price volatility. This provides an grasp of the low and high levels of dividend policy variables which can have an influence on understanding the level of share price volatility.Keywords: price volatility, dividend payout ratio (DPR), debt to equity ratio (DER), and trading volume activity (TVA).  

ABSTRAK

Perbedaan harga saham perusahaan pada kurun waktu tertentu dikenal sebagai volatilitas harga saham. Volatilitas perusahaan adalah cerminan peluang dan bahaya yang mungkin dihadapi investor. Investor perlu memperhatikan indikator-indikator  seperti jumlah perdagangan, leverage, dan kebijakan dividen yang memberikan dampak akan volatilitas harga saham. Penelitian ini memiliki tujuan melihat  berbagai variabel yang berpengaruh pada tingkat volatilitas harga saham. Emiten yang tercatat pada indeks LQ45 BEI pada tahun 2018-2022 menjadi populasi penelitian. Purposive sampling diaplikasikan untuk memilih sampel, yang akhirnya 168 emiten menjadi sampel penelitian. Uji hipotesis dihitung melalui analisis regresi berganda. Temuan model penelitian menjelaskan bahwasanya (1) Kebijakan dividen memberikan pengaruh secara signifikan dan positif dengan nilai volatilitas perusahaan. (2) Leverage tidak memberikan pengaruh kepada volatilitas harga saham. (3) Volume perdagangan tidak memberikan pengaruh kepada volatilitas harga saham. Hal ini memberikan pemahaman tinggi rendahnya variabel kebijakan dividen mampu memberikan pengaruh akan pemahaman tingkat volatilitas harga saham.

Kata kunci : Volatilitas harga saham, Dividend Pay Ratio (DPR), Debt to Equity Ratio (DER), Trading Volume Activity (TVA)
A, Setiadi The Effect Of Mudarabah And Musyarakah Financing On Profitability Through Non-Performing Finance (NPF) As An Intervening Variable In Sharia Commercial Banks
Authors: Setiadi Aldi , Meldona Meldona , Wahyuni Nanik
Published: February 2024

The purpose of this study is to determine the impact of the non-performing financing (NPF) and mudharabah variable on profitability (ROA) in the context of banks that follow Islamic law. This type of research involves using quantitative data using the technique of data collection via purposive sampling, which is examined using the Smarpls 3 dataset. The study's main focus is on Sharia Commercial Banks' loan portfolio from 2016 to 2022. This study's analysis method employs the partial least squares (PLS) analysis. The study's findings indicate that investments in mudharabah hurt profitability and are not significant, while investments in musyarakah have a positive impact and are significant. While non-performing financing (NPF) has a negative impact and is significant when it comes to return on assets (ROA), margin financing (MF) has a positive impact and is not significant when it comes to ROA and uses NPF as an intervening variable.
Keywords: Easyrabah, Musyarakah, NPF, ROA
Burnout as Moderation and Emotional Intelligence as Mediation in professional skills, Personality Characteristics, Psychological Well-Being to Individual Performance
Authors: Nisa Khoirun , Pujianto Wahyu Eko
Published: February 2024

This research aims to test and analyze the influence of professional skills, personality characteristics, and psychological well-being through emotional intelligence on individual performance moderated by burnout in CV . Kozihome. This research uses a quantitative descriptive approach. This research is quantitative. The sampling technique used proportional stratified Random Sampling with a sample size of 96 employees. The statistical analysis used in this research is Partial Least Squares 4.0 (PLS). The results of this research show that: (1) there is a positive but not significant influence of professional skills on emotional intelligence, (2) there is a positive but not significant influence of personality characteristics on emotional intelligence (3) there is a significant positive influence of psychological well-being on emotional intelligence, (4) there is a negative and insignificant influence of professional skills on emotional intelligence which is moderated by burnout (5) there is a negative and insignificant influence of personality characteristics on emotional intelligence which is moderated by burnout (6) there is a negative and insignificant influence of psychological well-being on emotional intelligence which is moderated by burnout and (7) there is a positive and significant influence of emotional intelligence on individual performance.
Bagaimana Kualitas Website Terhadap Kepercayaan Toko Online ?
Authors: Fargly Razi , Marlien R.A
Published: February 2024

This research aims to examine the influence of company reputation, service quality, electronic word of mouth and web quality on study customer trust in Shopee customers in Semarang City. The population in this research is Shopee customers in the Semarang area with a total of 150 respondents. Primary data was obtained from a questionnaire distributed via Google Form using the Likert scale method from one to five. The research results show that company reputation, service quality, electronic word of mouth and web quality influence Shopee customer trust in Semarang City.

Keywords: company reputation, service quality, electronic word of mouth and web quality, customer trust
Pengaruh Sales Promotion Dan Brand Ambassador Terhadap Minat Beli Pada E-Commerce Tokopedia
Authors: Cahya Nur , Desmiza Desmiza
Published: February 2024

Research aimed at analyzing the influence of sales promotion and brand ambassador on purchase intention tokopedia e-commerce. This research uses a survey method with a quantitative approach. The respondents involved were e-commerce users of tokopedia in Cimahi City, which comprised 120 people, selected using purposive sampling. Data type is primary data obtained through the dissemination of questionnaires via online link google form, with cross-sectional data collection techniques. SPSS version 26 is used as a test tool. The findings from this study show that sales promotion has a positive impact on purchase intention, as well as brand ambassadors have a positive effect on purchase intention. Then, sales promotion and brand ambassadors jointly influence purchase intention. This should be a serious concern for tokopedia to improve sales promotion and brand ambassador indicators, as both are believed to increase customer buying interests.

Keywords : Sales Promotion, Brand Ambassador, Purchase Intention, Tokopedia

 

ABSTRAK

Penelitian dengan tujuan menganalisis pengaruh sales promotion dan brand ambassador terhadap minat beli pada e-commerce tokopedia. Penelitian ini menggunakan metode survei dengan pendekatan kuantitatif. Responden yang terlibat yaitu pengguna e-commerce tokopedia di Kota Cimahi, yang berjumlah 120 orang, dipilih menggunakan metode pengambilan sampel purposive sampling. Jenis data yaitu data primer diperoleh melalui penyebaran kuesioner melalui tautan google form secara online, dengan teknik pengumpulan data cross-sectional. SPSS versi 26 digunakan sebagai alat untuk melakukan pengujian. Temuan dari penelitian ini menunjukkan sales promotion berpengaruh positif terhadap minat beli, begitu juga brand ambassador berpengaruh positif terhadap minat beli. Kemudian, sales promotion dan brand ambassador secara bersama-sama berpengaruh terhadap minat beli. Hal tersebut seharusnya menjadi perhatian serius bagi pihak tokopedia untuk meningkatkan indikator sales promotion dan brand ambassador, karena keduanya diyakini dapat meningkatkan minat beli pelanggan.

Kata Kunci : Promosi Penjualan, Duta Merek, Minat Beli, Tokopedia
Pengaruh Current Ratio, Debt to Equity Ratio, Quick Ratio dan Inventory turnover Terhadap Kinerja Keuangan pada Perusahaan Peraih The Indonesia Most Trusted Compeny-CGPI Periode 2018-2021
Authors: Silaen Mayka , Siahaan Angel History Oktavia Br , Nainggolan Tuty
Published: February 2024

Laporan keuangan dapat dijadikan sebagai acuan dalam rangka menilai kinerja perusahaan melalui efisiensi dari aktivitas dalam menghasilkan keuntungan. Apabila suatu informasi disajikan dengan benar, informasi tersebut sangat berguna bagi perusahaan dalam pengambilan keputusan dan untuk mengetahui kinerja perusahaan. Untuk mengukur seberapa besar keberhasilan perusahaan dalam memperoleh tingkat pengembalian atas laba maka perlu dilakukan analisis keuangan, Penulis menggunakan pendekatan kuantitatif dalam penelitiannya, dimana data berasal dari pengolahan data sekunder berupa laporan keuangan yang dipublikasikan di BEI yang tersedia di www.idnfinancial.com, dengan menggunakan 44 sampel laporan keuangan perusahaan Peraih The Indonesia Most Trusted Compeny-CGPI Periode 2018-2021. Current ratio terhadap kinerja keuangan 0,000 < 0,05 dan nilai Thitung 7,112 > Ttabel 2,023. Maka dapat disimpulkan bahwa current ratio secara parsial positif dan signifikan terhadap kinerja keuangan. Debt to equity ratio terhadap kinerja keuangan 0,901 > 0,05 dan nilai Thitung 0,126 < Ttabel 2,023. Maka dapat disimpulkan bahwa debt to equity ratio secara parsial tidak berpengaruh terhadap kinerja keuangan. Quick ratio terhadap kinerja keuangan 0,673 > 0,05 dan nilai Thitung -0, 425 < Ttabel 2,023. Maka dapat disimpulkan bahwa quick ratio secara parsial tidak berpengaruh terhadap kinerja keuangan. Inventory turnover terhadap kinerja keuangan 0,791 > 0,05 dan nilai Thitung 0,266 < Ttabel 2,023. Nilai Fhitung 12,906 > dari Ftabel 2.61 Maka Terdapat pengaruh antara variabel independen dan dependen pada penelitian

 

 

Kata Kunci :   Current Ratio, Debt to Equity Ratio, Quick Ratio, Inventory turnover Dan  Kinerja Keuangan
Pengaruh Inovasi Produk Dan CRM Terhadap Kepuasan Dimediasi Keputusan Pembelian Pada Industri Coffee Shop
Authors: Djunaedi Djunaedi , Dewanti Sati Ratna , Dewanti Sati Ratna , Alamsyah Moh. Faris Akbar
Published: February 2024

This study aims to determine the feasibility of boosting the model from the tested constructs covering product innovation (exogenous 1), customer relationship management (exogenous 2), purchase decisions (mediation) and customer satisfaction (endogenous). The research design is explanatory with hypothetical associations. The research method uses partial least square with outer model indicator, inner model and boostrapping model. Research sampling of 150 respondents with inclusion as a step to strengthen the model construct of boostrapping. The resulting assessment with the value of each bosstrapping model showed a significant < 0.05 with an estimated model of 64.4% expressed very good; Rsquare > 0.5 is declared feasible; and the level of importance- performance of the construct of the resulting framework development model reached a satisfaction value of > 0.25.

Keywords: Customer Relationship Management; Product Innovation; Purchase Decision; Satisfaction
Pengaruh Institutional Ownership, Capital Intensity, Dan Ketidakpastian Lingkungan Terhadap Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018–2022)
Authors: Putri Adella Syabrinawati , Siregar Ifan Wicaksana
Published: February 2024

The company needs to maintain stability and business sustainability to compete in the business world and avoid the possibility of financial distress. This research aims to identify and analyze the influence of institutional ownership, capital intensity, and environmental uncertainty on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018–2022. The population in this study consists of 225 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2022. The sampling technique used is purposive sampling with a total sample of 140 companies and a 5-year observation period, resulting in a total of 700 samples. The data analysis technique employed is multiple linear regression analysis. The results of this study conclude that, partially, institutional ownership and environmental uncertainty do not affect financial distress, while capital intensity has a significant negative impact on financial distress. Simultaneously, institutional ownership, capital intensity, and environmental uncertainty do not affect financial distress.

Keywords:  Institutional Ownership, Capital Intensity, Environmental Uncertainty, Financial Distress
Pengaruh Persepsi Harga, Citra Merek Dan Positif (Wom) Terhadap Keputusan Pembelian Lampu Led Dan Onderdil LED (Studi Pada CV. Fiotron Pijar Jaya)
Authors: Arto Rohmat Doni , Riva'i Alimuddin Rizal
Published: February 2024

This research was shown to identify what is the influence vof price perception, brand image, positive WOM with decision purchase LED lights and LED spare parts at CV.Fiotron Pijar Jaya, in the era of competition caused by the many new brands of LED lights and spare parts at various prices. Quantitative methods are used in research. Data were taken from questionnaires that were distributed manually using statement sheets to respondents and purposive sampling methods were applied here. Multiple linear regression analysis became the model adopted to test the hypothesis. SPSS statistical software version 23 is used as a means to process data. The targeted population is potential consumers and consumers who have the potential to buy LED products CV.Fiotron Pijar Jaya. This study proves the influence of price perception, brand image, positive (WOM) at CV.Fiotron Pijar Jaya customers' purchasing decisions significantly and positively.

Keywords: price, brand, WOM, purchase decission
Ekspansi Perkebunan Pisang Melalui Modal Ventura Serta Meningkatkan Efisiensi Operasi
Authors: Farid Amir , Tjendrasa Kin
Published: February 2024

Indonesia, renowned for its fertile terrain, has great potential for fruit plantation due to its land and market. Bananas, especially the globally favored Cavendish variety, are predominant in both production and consumption. In this dynamic market, PT Sewu Segar Nusantara (Sunpride) stands as the dominant entity, leaving other players, like PT Lampung Banana Agri, with minimal market traction. PT Lampung Banana Agri  is one of the players in the industry struggling to compete due to limitation of resources and operational challenges. Over the past five years, the company has encountered negative income, and signaling an urgent need for strategic redirection to maintain operational viability. This research ventures into understanding these challenges, deriving insights from both internal and external vantages. Employing tools like SWOT, VRIO, and financial ratio analysis, the company's intrinsic strengths and weaknesses are spotlighted. At the same time, frameworks like PESTLE and Porter's Five Forces clarify the macroeconomic and market forces at play. Central to this exploration is an analysis of the company's financial statements from 2016-2022, with a caveat: the reliance on public data means certain assumptions might need real-world validation. From these comprehensive analysis, actionable strategies emerge. The TOWS Matrix, an essential analytical tool, bridges internal capabilities with external opportunities, leading to concrete recommendations. A prime proposition is the acceleration of PT Lampung Banana Agri's production and sales, aiming for a swift return to profitability. Capital budgeting methodologies further validate the viability of farm expansion, identifying venture capital as a potential financial ally. It is noteworthy that even with the heftier interest rates inherent to venture capital, the benefits to the company are pronounced. Sensitivity analysis further underscore the pivotal role of product pricing, demonstrating its precedence over interest rate considerations. In essence, this research offers PT Lampung Banana Agri a roadmap, potentially transforming challenges into opportunities within Indonesia's competitive banana market.

Keywords: Cavendish, Net Present Value (NPV), Financial Ratios, Capital Budgeting
Perilaku Manajemen Keuangan Pada UMKM Sentra Kain Tenun Lurik Di Desa Tawang
Authors: Meidiana Mutiara , Wijayanti Anita , Astungkara Agni
Published: February 2024

This research aims to determine the influence of financial knowledge, income, financial attitude, and personality on financial management behavior among owners of Micro, Small, and Medium Enterprises (MSMEs) in the village of Tawang, with a focus on the production of woven lurik fabric. All owners of MSMEs specializing in woven lurik fabric in the village of Tawang were included in this study, and the sampling method applied was saturation sampling. Primary data were obtained through the distribution of questionnaires to 86 respondents who are owners of MSMEs. Data was analyzed using multiple regression analysis methods. The results of the study indicate that financial knowledge has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Income has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Financial attitude has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Personality has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang.

Keywords: Financial Knowledge; Income; Financial Attitude.
Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi
Authors: Susanto Ferlika Putri , Suwarno Suwarno
Published: February 2024

The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with the estimation of foreordained factors. The populace incorporates all assembling organizations with purposive testing technique. Using the boostrapping method and the T-test, the research findings were evaluated. The outcomes showed that administrative possession and free chiefs affect bookkeeping traditionalism. While the review council and capital force impact review traditionalism. It is clear from the findings that they are consistent with several previous studies and that not all actors have a significant impact on accounting conservatism.

Keywords: Accounting conservatism, Managerial ownership, Independent commissioner, Audit quality, Capital intensity
Pengaruh Penggunaan Sistem Informasi Akuntansi E-Kasir Dan Keahlian Pemakai Terhadap Kualitas Laporan Keuangan Pada UMKM Di Provinsi Jawa Tengah
Authors: Romadhoni Fajar , Putri Eskasari
Published: February 2024

This research aims to examine the effect of implementing an E-cashier accounting information system and user expertise on the quality of financial reports for MSMEs in Central Java. The population used in this research is all MSMEs in Central Java, totaling 183,181 units in the first quarter of 2023. The data used in this research is primary data obtained directly from MSME actors. The research sampling technique used the purposive sampling method. The data analysis used is the Structural Equation Model (SEM). The findings of the empirical analysis show that the e-cashier accounting information system has a positive effect on the quality of MSME financial reports in Central Java province, while user knowledge and user skills have no effect on the quality of MSME financial reports in Central Java Province.

Keywords: E-Cashier, Financial Reports, MSMEs
Diagnosis and methods of treatment of chronic endometritis in women of reproductive age
Authors:   Tyumen Perinatal Medical Centre, Sukhanov A.A. ,   Tyumen, Russian Federation,   Tyumen State Medical University; Tyumen, Russian Federation, Dikke G.B. ,   Academy of Medical Education named after F.I. Inozemtsev; St. Petersburg, Russian Federation, Kukarskaya I.I. ,   Tyumen Perinatal Medical Centre; Tyumen, Russian Federation,   Tyumen State Medical University; Tyumen, Russian Federation
Published: February 2024

Aim. To study the controversial issues of diagnosis and treatment of chronic endometritis (CE) and its impact on fertility, according to foreign and domestic authors. Key points. Although immunohistochemical study for plasma cells is considered the gold standard for diagnosing CE, it has limitations. The need to achieve consensus on the diagnostic criteria for cholecystitis was noted in order to exclude the influence of heterogeneity of studies on the assessment of treatment results. An integrated approach based on knowledge about the pathogenesis of CE facilitates the selection of adequate treatment. The positive role of antibacterial therapy in resolving CE is undoubted. In recent years, the need to restore immune defense in CE has been widely discussed. The importance of a complex of natural antimicrobial peptides and cytokines in restoring fertility and improving pregnancy outcomes has already been proven in several publications. Physiotherapeutic methods continue to be studied, and the most popular currently are cavitated solutions, peloids, electropulse and magnetic therapy. Conclusion. The diagnostic criteria for CE require a clear definition. Treatment of CE should include broad-spectrum antibiotic therapy, immunomodulatory therapy, and physiotherapy. Keywords: chronic endometritis, infertility, recurrent miscarriage, antibiotics, immunomodulators, peloid therapy, ultrasonic cavitation, interference therapy, magnetotherapy, laser therapy.
Penerapan UU Harmonisasi Peraturan Perpajakan : Kebijakan Kenaikan Tarif PPN Hanya 1%, Tapi “Berisiko Tinggi”
Authors: Safrina Noor , Akhmad Soehartono  , Aura Asrina Savitri
Published: February 2024

Pajak merupakan tulang punggung nasional. Hampir 80% penerimaan negara berasal dari penerimaan pajak. Fondasi sistem perpajakan perlu pembenahan berkelanjutan.  Upaya perbaikan berkelanjutan dalam sistem perpajakan baik dari sisi administrasi maupun kebijakan terus dilakukan dengan menyesuaikan dinamika dan situasi perekonomian. Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP)  menjadi bagian penting dari reformasi perpajakan untuk membangun fondasi perpajakan yang adil, sehat, efektif, dan akuntabel, dalam jangka menengah dan panjang.  Penyesuaian tarif PPN merupakan upaya optimalisasi penerimaan pajak untuk meningkatkan rasio pajak agar tercapai fondasi perpajakan yang kuat. Kenaikan tarif Pajak Pertambahan Nilai (PPN) mendapatkan berbagai respons pro dan kontra di kalangan masyarakat. Ban Dengan demikian, maka rumusan masalah yang dapat disampaikan dalam tulisan ilmiah ini adalah apa sebenarnya yang mendasari kebijakan kenaikan tarif PPN ini dibuat dan bagaimana dampaknya? Tujuan tulisan ilmiah ini adalah untuk mengetahui dan menganalisis dasar kebijakan pemerintah untuk menaikkan tarif PPN menjadi 11% di tengah kondisi pemulihan perekonomian di Indonesia saat ini (tahun 2022) dan dampak yang nantinya akan terjadi di masyarakat. Hasil studi literatur dari tulisan ilmiah ini adalah tidak semua masyarakat dapat menerima kenaikan pajak akan tetapi pemerintah sudah menetapkan agar perekonomian negara stabil dengan cara menaikan tariff PPN  11%  di  tahun 2022. Kenaikan pajak akan terus bertahap untuk meningkatkan stabilitas perekonomian dan pemulihan keuangan negara.

Kata kunci : PPN, Kenaikan, Tarif, Pemulihan, Perekonomian Nasional
Penerapan Activity Based Costing System Dalam Menentukan Biaya Overhead
Authors: Monika Handayani  , Arisa Aulia Rahmi  , Aliza Zaskia Aliza , Zulchaidir Ali
Published: February 2024

Tujuan penelitian ini adalah untuk mengetahui besar biaya overhead yang sesungguhnya apabila dihitung dengan menggunakan Activity Based Costing System (ABC) yaitu sistem pembebanan biaya berdasarkan aktivitas yang dilakukan setiap departemen yang ada di perusahaan, dan mengetahui kondisi yang sesungguhnya sehingga dapat diterapkan sistem ABC tersebut. Dalam penelitian ini penulis mengambil tempat penelitian di Katuju Laundry. Untuk mengetahui besar biaya overhead sesungguhnya digunakan metode pembebanan biaya jasa berdasarkan aktivitas atau Sistem ABC dengan cara menelusuri secara langsung biaya-biaya yang terdapat pada setiap unit jasa. Untuk mengetahui kondisi umkm tersebut penulis menggunakan cara menganalisis kondisi yang sesungguhnya selanjutnya dibandingkan dengan penerapan Sistem ABC secara teori. Hasil perhitungan biaya overhead dengan Sistem ABC mencerrninkan adanya biaya-biaya yang terdistorsi akibat pembebanan biaya secara tradisional yang selama ini digunakan oleh umkm.