bluuebunny/crossref_metadata_2025 huggingface dataset:
Dampak Sosial Media Bagi Kondisi Psikologis Anak Muda di MTs Annur Kota Sorong
Authors: Rumetna Matheus Supriyanto , Ninia Lina Tirsa , Hetharia Charliany , Tindage Jalminj , Manobi Gideon , Nur Sigit Ryandy , Prilia Desilva Putri
Published: August 2024

Media sosial memiliki dampak positif dan negatif jika sering digunakan. Dampak positifnya yaitu menjadi media untuk saling berinteraksi, belajar pengalaman baru, mengembangkan keterampilan, dan lain sebagainya. Namun, media sosial juga menimbulkan dampak negatif pada remaja yaitu risiko terserang penyakit mental. Hal ini terjadi karena remaja merupakan pegiat media sosial terbesar saat ini, dan remaja merasakan bahwa media sosial sangat penting dalam kehidupan mereka. Tujuan utama dari Pengabdian kepada Masyarakat yaitu untuk memberikan pengajaran serta pencerahan tentang Dampak Sosial Media Bagi Kondisi Psikologis Anak Muda di sekolah MTs Annur Kota Sorong. Kegiatan ini diharapkan memberikan pemahaman yang baik bagi mitra agar terhindar dari risiko penyakit mental. Metode yang digunakan yaitu observasi, merumuskan solusi, ceramah dan tanya jawab, serta evaluasi hasil. Kegiatan ini berhasil meningkatkan pemahaman mitra dengan rata-rata pemahaman sebesar 96,5% dari sebelumnya hanya sebesar 31,75%.
Diversifikasi Produk Olahan Berbahan Dasar Garam dalam Program Pemberdayaan Masyarakat PHE WMO
Authors: Masruroh Ulil , Kriswahyudi Yoga
Published: August 2024

Diversifikasi Produk Olahan Garam merupakan inovasi yang dikembangkan oleh PT Pertamina Hulu Energi West Madura Offshore (PHE WMO) sebagai upaya meningkatkan nilai tambah kelompok dalam pengembangan program Salt Centre Terintegrasi yang ada di Desa Banyusangka. Kegiatan ini meliputi pelatihan dan pendampingan intensif bagi kelompok Wanita dalam berbagai aspek, yakni produksi, pengolahan hingga pemasaran produk garam. Hasilnya, kelompok wanita berhasil mengembangkan sembilan produk olahan garam, baik pangan maupun non-pangan. Implementasi program yang berlangsung selama empat bulan menunjukkan adanya keberhasilan penerapan keterampilan anggota kelompok yang berdampak pada peningkatkan pendapatan kelompok wanita. Keberhasilan ini didukung oleh kolaborasi dengan berbagai pemangku kepentingan, termasuk pemerintah desa, LPPM UTM dan berbagai stakeholder lainnya. Kegiatan ini tidak hanya meningkatkan ekonomi lokal tetapi juga memperkuat peran aktif perempuan dalam perekonomian dan memberikan dampak sosial yang positif di Desa Banyusangka.
The Effect of Implementing PSAK 72 in Recognizing Business Income from Outsourcing Labor Provision Services and Reconciling Income Tax Returns and VAT (Case Study at PT XYZ)
Authors: Payaw Daniel , Nugrahanti Trinandari P
Published: August 2024

The demands of globalization have led to increased cross-border transactions, necessitating the harmonization of financial reporting standards. PSAK 72, adopted from IFRS 15, was implemented in Indonesia on January 1, 2020, impacting various sectors, including the outsourced labor provision services sector. This study focuses on PT XYZ, examining the significant effects of PSAK 72 on income recognition and cost reporting, compared to the previous PSAK 23. The implementation of PSAK 72 resulted in a substantial increase in reported income and costs, despite minimal growth in customer numbers and contracts. The study also explores the fiscal adjustments required to reconcile income reporting between commercial financial reports and tax returns, highlighting the differences in income recognition principles between PSAK 72, the Income Tax Law, and VAT regulations. Through qualitative case study methods, including interviews, document analysis, and literature review, the research provides insights into the impact of PSAK 72 on financial reporting and tax compliance for entities in the outsourced labor services sector. The findings suggest the need for entities to adopt proper recording practices and for tax authorities to update regulations in line with evolving accounting standards to ensure legal certainty and minimize disputes.
Analysis of the Effect of Risk Management and Compliance Practices on Financial Performance and Corporate Reputation in the Financial Industry in Indonesia
Authors: Judijanto Loso , Hairuddin Sitti Hartati , Subhan Subhan , Sipayung Baren
Published: August 2024

This study examines the impact of risk management and compliance practices on the financial performance and corporate reputation of financial institutions in Indonesia. Utilizing a quantitative approach, data were collected from 160 financial institutions through a structured questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that both risk management and compliance practices significantly enhance financial performance and corporate reputation. Specifically, risk management practices have a stronger positive impact on both outcomes compared to compliance practices. These findings underscore the necessity for financial institutions to integrate comprehensive risk management and compliance strategies into their operations to achieve financial stability and bolster their reputation. The study provides valuable insights for practitioners and policymakers, highlighting the critical role of these practices in fostering long-term sustainability and success in the financial industry.
Internal Control System
Authors: Munira Hijratil , Hazmi Yusri , Ramadhani Zuhratul Dinda , Syahira Cut Yulia
Published: August 2024

This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods, namely describing research results and then drawing conclusions. The conclusion drawn from this article is that to create internal control within the company, it is necessary to obtain quality employees who are in accordance with their responsibilities. The responsibility for developing and operating good internal accounting controls within the company lies in the hands of top management, because the management of funds from company owners is in the hands of top management. In this case, internal control has an important role in company management.
Power and Political Influence in Sports in Indonesia: A Literature Review
Authors: Hita I Putu Agus Dharma , Pranata Doni , Ariestika Elsa
Published: August 2024

This research aims to analyze the power and political influence in sports in Indonesia. In this study, the author used a qualitative approach with data collection techniques through literature review. The results of the study showed that power and political influence greatly affect the development of sports in Indonesia, from the development of infrastructure, organization of sporting events, to the recruitment of athletes and coaches. Political influence also affects the integrity of sports, such as doping cases and cheating in competitions. In addition, power and political influence can have a negative impact on athletes and coaches, such as political intervention in technical decisions and the appointment of incompetent people as sports administrators. However, there have been several efforts made by the government and society to reduce the negative impact of power and political influence in sports, such as the formation of independent institutions and increasing awareness of sports integrity. Therefore, the conclusion of this study is that it is important to pay attention to the role and political influence in the development of sports in Indonesia, as well as taking appropriate steps to maintain integrity and minimize the negative impact of power and political influence in sports.
Tanggung Jawab Asuransi dalam Mekanisme Klaim Asuransi Kerugian : Studi Konsep Tafakul
Authors: Hanifah Ulya , Seltina Fiola , Purwanto Muhamad Aji
Published: August 2024

Industri asuransi memainkan peran penting dalam memberikan proteksi finansial kepada para pesertanya saat mengalami kerugian. Dalam mekanisme klaim asuransi kerugian, tanggung jawab asuransi untuk mengganti kerugian peserta sesuai dengan perjanjian asuransi menjadi isu utama. Penelitian ini mengkaji tanggung jawab asuransi dalam mekanisme klaim berdasarkan konsep takaful, sebuah sistem asuransi syariah yang memprioritaskan prinsip pertolongan serta keadilan. Melalui studi literatur dan analisis konseptual, penelitian ini mengeksplorasi bagaimana prinsip-prinsip takaful seperti keadilan ('adl), kebaikan (ihsan), dan larangan riba memengaruhi tanggung jawab asuransi dalam mengelola klaim. Aspek utama yang dibahas meliputi prosedur klaim yang adil dan transparan, penanganan klaim secara tepat waktu, serta pembagian risiko dan keuntungan yang adil antara peserta dan perusahaan asuransi. Temuan penelitian menunjukkan bahwa penerapan konsep takaful dapat memastikan tanggung jawab asuransi dalam klaim dilaksanakan dengan cara yang lebih adil, etis, dan sesuai dengan prinsip-prinsip syariah.
Strategi Diferensiasi Produk Mie Gacoan dalam Meningkatkan Keunggulan Kompetitif
Authors: Prananingrum Dwi Kartika , Sinaga Hommy Dorthy Ellyany , Asniar Nunut
Published: August 2024

Penelitian ini menguji dampak dari strategi diferensiasi produk, khususnya inovasi, kualitas, branding, dan harga, terhadap keunggulan kompetitif Mie Gacoan. Dengan menggunakan desain penelitian kuantitatif, data dikumpulkan dari 200 responden dengan menggunakan kuesioner terstruktur dengan skala Likert mulai dari 1 sampai 5. Data dianalisis dengan menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). Hasil penelitian menunjukkan bahwa keempat dimensi diferensiasi produk - inovasi, kualitas, merek, dan harga - secara positif dan signifikan meningkatkan keunggulan kompetitif Mie Gacoan. Temuan ini menggarisbawahi pentingnya diferensiasi strategis dalam membangun posisi pasar yang kuat dan mencapai keunggulan kompetitif yang berkelanjutan dalam industri mie yang sangat kompetitif. Studi ini memberikan wawasan yang berharga bagi bisnis yang bertujuan untuk meningkatkan posisi pasar mereka melalui strategi diferensiasi yang efektif.
Kontribusi Akademik dalam Pengembangan Literasi Keuangan Digital
Authors: Judijanto Loso , Rasidun La Ode , Aris Nurlina
Published: August 2024

Penelitian ini mengeksplorasi tema-tema utama, tren penelitian, potensi penelitian, dan jaringan kolaborasi penulis dalam literasi keuangan digital menggunakan analisis bibliometrik. Melalui analisis klasterisasi, ditemukan bahwa topik literasi keuangan, inklusi keuangan, dan keuangan digital merupakan tema sentral yang banyak diteliti, sementara topik seperti alat digital, literasi keuangan Islam, dan gender masih jarang diperhatikan. Tren penelitian menunjukkan pergeseran fokus dari topik umum ke aplikasi praktis teknologi keuangan dalam beberapa tahun terakhir. Jaringan kolaborasi penulis menunjukkan pola kolaborasi yang terbatas dalam kelompok kecil, dengan sedikit interaksi lintas kluster. Kesimpulannya, penelitian lebih lanjut yang mengeksplorasi topik kurang terjamah dan meningkatkan kolaborasi lintas kelompok dapat memperkaya literatur dan memberikan wawasan yang lebih komprehensif serta inovatif dalam literasi keuangan digital.
Reconstruction of Financial Statements Based on SAK EMKM at UD. Langkap Jaya Situbondo
Authors: Permadi Yusuf , Yulinartati Yulinartati , Nuha Gardina Aulin
Published: August 2024

Komponen penting dalam kemajuan bisnis adalah pengelolaan keuangan. Penelitian ini bertujuan penelitian ini adalah untuk merekonstruksi pelaporan keuangan”. UMKM UD Langkap Jaya menggunakan Standar Akuntansi Usaha Mikro, Kecil dan Menengah (SAK EMKM). Penelitian ini menggunakan penelitian kualitatif dengan menggunakan data primer dari hasil observasi lapangan serta wawancara. Penelitian ini menyimpulkan bahwa pencatatan keuangan perusahaan masih sangat sederhana dan manual, menggunakan nota yang dibukukan untuk mencatat penerimaan kas dari penjualan tahu dan pengeluaran kas seperti pembelian bahan baku dan beban operasional. Kendala utama adalah sumber daya manusia yang tidak memadai karena kurangnya pengetahuan mengenai penyusunan laporan keuangan sesuai standar, serta kurangnya sosialisasi dari dinas terkait bentuk laporan yang benar.
Analisis perbandingan investasi dalam negeri periode tahun 2022-2023
Authors: Ramadhan Reka , Nurlatifa Shifa , Firdaus Siti Salfa Salsabila , Nurcahyani Intan , Yulisyfa Rifa , Sobur Rizal Abdul , Anjani Najwa Shadiva
Published: August 2024

Jika ekonomi sebuah negara menjadi  tidak sehat dan tidak stabil, akan muncul banyak masalah. Akan sangat sulit diatasi, mulai dari kemiskinan, pengangguran, dan inflasi yang tinggi. Dengan mempertimbangkan bahwa investasi adalah salah satu faktor pendorong ekonomi, adalah wajar bahwa masalah ini diminimalkan. Untuk memastikan hal ini, Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh penanaman modal dalam negeri terhadap pertumbuhan ekonomi Indonesia. Penelitian ini menggunakan data dari analisis internal Badan Pusat Statistik (BPS) tentang penanaman modal dalam negeri pada tahun 2022 dan 2023.Data yang dikumpulkan akan diuji menggunakan SPSS.
Pelayanan Online dan Offline Terhadap Kepuasan Pelanggan RM Takana Juo Kubang
Authors: Amar Amarulloh
Published: August 2024

Penelitian bertujuan untuk mengkaji bagaimana pelayanan online dan offline mempengaruhi tingkat kepuasan pelanggan. Metode yang dipakai dalam penelitian adalah metode survei dengan melibatkan 30 responden, yang merupakan pengguna berbagai jenis layanan yang ter sedia di RM Takanajuo Kubang. Dari hasil penelitian ini ditemukan bahwa baik pelayanan online maupun offline memberikan dampak yang signifikan terhadap kepuasan pelanggan. Pelayanan online yang responsif, mudah diakses, dan ramah pengguna, serta pelayanan offline yang sopan, cepat, dan efisien, terbukti memberikan kontribusi positif terhadap kepuasan pelanggan. Hasil ini menegaskan pentingnya bagi perusahaan untuk menggabungkan strategi pelayanan online dan offline secara harmonis demi meningkatkan kepuasan pelanggan secara menyeluruh.
Pengaruh Antara Kebijakan Fleksibel Kerja dan Penggunaan Teknologi Terhadap Manajemen Waktu Pada Pekerja Remote dan Freelancer
Authors: Iqbal M
Published: August 2024

Kebijakan fleksibel kerja dan penggunaan teknologi telah menjadi trend dalam meningkatkan produktivitas dan kepuasan karyawan. Kebijakan kerja fleksibel memungkinkan karyawan untuk memilih waktu dan lokasi kerja yang sesuai dengan kebutuhan mereka. Dengan demikian karyawan dapat lebih efektif dalam mengatur waktu dan meningkatkan kualitas kerja. Penggunaan teknologi juga membantu meningkatkan efisiensi karyawan untuk bekerja secara remote dan berbagi tugas, tujuan dari penelitian ini adalah untuk menguji apakah ada pengaruh kebijakan fleksibel kerja dan penggunaan teknologi terhadap manajemen waktu pada pekerja remote dan freelancer. penelitian ini menggunakan metode survei online dengan kuesioner yang dikirimkan kepada 22 responden. Kuesioner yang digunakan meliputi pertanyaan-pertanyaan yang terkait , Penelitian ini menggunakan dua variabel independent yaitu kebijakan fleksibel kerja (X1) , penggunaan teknologi (X2) , dan manajemen waktu (Y). dari hasil penelitian ini menemukan dampak pengaruh kebijakan fleksibel kerja dan penggunaan teknologi terhadap manajemen waktu di kalangan pekerja remote dan freelancer.
Exploration of Black Swan Dumpling, A High-Quality Culinary
Authors: Giri Julio Marvel , Widyanata I Putu Aditya , Wijaya I Putu Ari , Agastya I Putu Arya , Putra Pradyasta I Putu Arya Dharma , Arya Pratama I Putu Dharma , Santi Diwyarthi Ni Desak Made
Published: August 2024

This study is a descriptive research with a phenomenological approach, conducting qualitative research methods about black swan dumpling. Qualitative research methods aim to understand phenomena deeply from the subjects' perspective. Common methods include depth interviews, participant observation, and literature review. Depth interviews involve in-depth discussions with respondents to understand their views comprehensively. Participant observation entails direct involvement in a situation to grasp its dynamics. Literature review analyzes relevant sources to understand existing knowledge of black swan dumpling, as well as the barriers and opportunities for its development. The results reveal that black swan dumpling has the authenticity and uniqueness from its specific ingredients, preparation techniques, cultural significance, and adaptability to global markets. The dumplings require specific skills and traditions, using quality ingredients like swan meat. The cultural significance, makes dumpling as symbolic of celebrations and gatherings. The diverse fillings, cooking methods, and fusion possibilities, make black swan dumplings versatile and appealing in a global culinary landscape.
Sosialisasi Hasil Analisis Regulasi dan Etika Profesi Konsultan Hukum Pasar Modal
Authors: Ginting Yuni Priskila , Risya Zamayya Andi Rania , Jacky Andrean Van , Dorothy Limbong Eva Florence , Putri Mayun Ida Ayu May Kalinda , Gabriela Nathanaya , Febrian Valentina
Published: August 2024

Jurnal ini berisi pembahasan terkait bagaimana Konsultan Hukum Pasar Modal berperan kuat dalam sistem keuangan Indonesia, secara khusus terkait dengan penawaran umum, juga transaksi efek. Konsultan Hukum Pasar Modal memberikan pendapat hukum kepada pihak yang terlibat dalam pasar modal dan harus memahami dasar-dasar hukum dengan cakupan berbagai undang-undang dan peraturan. Fokus pengabdian ini adalah untuk mengidentifikasi isu-isu utama yang dihadapi oleh konsultan hukum dalam menjalankan tugasnya serta mengevaluasi kepatuhan mereka terhadap peraturan yang ditetapkan oleh Otoritas Jasa Keuangan (OJK). Konsultan Hukum Pasar Modal harus mematuhi kode etik profesi yang mencakup kepatuhan terhadap standar profesional yang ditetapkan oleh HKHPM, sikap independen dan objektif dalam memberikan nasihat hukum, serta mengikuti pendidikan profesional berkelanjutan untuk memastikan pengetahuan dan keterampilan mereka tetap relevan. Mereka juga diwajibkan untuk melaporkan kegiatan dan pembaruan data kepada OJK secara berkala​.
Meningkatkan Pemahaman Peran dan Tanggung Jawab Konsultan Hukum dalam Mendukung Pasar Modal Indonesia yang Sehat dan Berkelanjutan
Authors: Ginting Yuni Priskila , Zamayya Andi Rania Risya
Published: August 2024

Penelitian ini mengkaji peran penting konsultan hukum di pasar modal Indonesia dalam memastikan kepatuhan terhadap peraturan dan menjaga integritas pasar. Konsultan hukum melakukan uji tuntas, memberikan pendapat hukum, dan menyiapkan dokumen penawaran sesuai dengan hukum. Penelitian ini menggunakan pendekatan kualitatif melalui analisis mendalam terhadap berbagai peraturan, literatur, dan dokumen. Temuan menyoroti pentingnya kepatuhan terhadap kode etik dan pendidikan profesional yang berkelanjutan dalam menjaga profesionalisme dan relevansi konsultan hukum. Rekomendasi yang diberikan mencakup penguatan dukungan dan pengawasan oleh asosiasi profesi dan otoritas pengawas untuk meningkatkan efektivitas konsultan hukum dalam lingkungan pasar modal yang dinamis.
Penyuluhan Hukum Sebagai Upaya Pencegahan Kenakalan Remaja, Khususnya Bullying Pada Siswa Sekolah Menengah Pertama
Authors: Anggriawan Teddy Prima , Bahij Nauval , Rahmah Aulia , Aurellya Salzabilla Cinta , Syah Akbar Firman
Published: August 2024

Bullying merupakan bentuk kekerasan yang dilakukan oleh individu atau kelompok untuk menyakiti atau mengintimidasi orang lain. Perilaku ini dapat berupa kekerasan fisik, verbal, atau psikologis, dan sering terjadi berulang kali. Bullying dapat terjadi di berbagai lingkungan, termasuk sekolah, tempat kerja, dan/atau lingkungan tempat tinggal. Dampak dari bullying sangat serius, termasuk menurunkan rasa percaya diri, menyebabkan depresi, kecemasan, bahkan tidak jarang korban bullying melakukan percobaan bunuh diri. Upaya untuk mengatasi bullying melibatkan pendekatan multidisiplin yang mencakup pendidikan, penegakan hukum, dan dukungan psikologis. Sekolah dan tempat kerja perlu mengembangkan kebijakan anti bullying yang tegas dan menegakkan peraturan yang mengatur tentang konsekuensi bagi pelaku bullying. Selain itu, program pendidikan yang menanamkan nilai-nilai empati dan saling menghormati sangat penting dalam pencegahan bullying. Masyarakat juga harus dilibatkan untuk menciptakan lingkungan yang aman dan mendukung bagi semua individu. Dengan demikian, penanganan bullying memerlukan kerja sama dari berbagai pihak untuk menciptakan perubahan yang signifikan.
Pengelolaan Herbal Bunga Mawar Sebagai UMKM Lokal di Karangpring Jember
Authors: Farhan Abdillah Maulana , Febiani Tika , Aulasya Ulfie Sakha , Dexa Sya’ban Sabaquna Biliman
Published: August 2024

Pemberdayaan ini dilakukan di Desa Karangpring Kecamatan Sukorambi, Kabupaten Jember. Desa Karangpring merupakan salah satu desa penghasil bunga mawar terbesar di jember, namun bunga mawar tersebut belum dikelola dengan baik, seperti menjadi produk UMKM herbal bunga mawar. Sehingga permasalahan dari desa tersebut adalah tidak adanya UMKM lokal yang berjalan. Kegiatan ini dilakukan bertujuan untuk memberikan suatu pandangan mengenai pengelolaan bunga mawar menjadi herbal yang berpotensi menjadi UMKM, selain itu kegiatan ini juga menjelaskan mengenai edukasi pemasaran secara digital. Hasil dari kegiatan ini adalah sediaan produk herbal bunga mawar dan strategi marketing secara digital, yang disampaikan di Balai desa Karangpring, dengan peserta sejumlah 40 masyarakat setempat.
Penguatan Kualitas Guru Madrasah Melalui Pelatihan Metode Pembelajaran Tandur Di MTs Ma’Arif NU Cijeruk
Authors: Hartika Wida , Arrobi Jimatul , Latif Latif
Published: August 2024

Model pembelajaran Quantum Teaching merupakan model pembelajaran yang berlaku pembelajaran dari energi (guru dan siswa) menjadi cahaya (perubahan perilaku atau hasil belajar yang positif) agar tercipta suasana yang menyenangkan dan tidak membosankan, dalam interaksi belajar yang humanistik dan dinamis. Metode penelitian yang digunakan dalam penelitian ini adalah Penelitian Tindakan Kelas (PTK) yang terdiri dari siklus III, dengan mengambil sampel secara acak sebanyak 35 siswa di MTs Ma'arif NU Cijeruk. Hasil penelitian menunjukkan bahwa terjadi peningkatan belajar kognitif siswa, hal ini terlihat dari rata-rata perolehan tes siklus I sebesar 0,3 siklus II sebesar 0,4 dan siklus III sebesar 0,7 sedangkan rata-rata nilai tes siswa pada siklus I sebesar 67,43 pada siklus II sebesar 73,42 dan pada siklus III sebesar 88,00. Dari hasil tersebut juga didukung oleh respon siswa yang menyatakan sikap positifnya terhadap pembelajaran Quantum Teaching melalui strategi TANDUR. Berdasarkan hasil penelitian yang telah dilakukan, diperoleh respon positif siswa terhadap model pembelajaran Quantum Teaching, sehingga guru dapat menerapkan pembelajaran yang aktif, informatif, kreatif, efektif dan menyenangkan serta dapat meningkatkan pemahaman dan menyesuaikan diri dengan pembelajaran. tujuan yang diharapkan.
Pengaruh Penggunaan Emoji Untuk Mereaksikan Kepuasan Pelanggan Terhadap Pembelian Dalam Pemasaran Digital
Authors: Yanuari Cika , Mawardani Dhika Sekar , Oktaviyani Dina
Published: August 2024

Artikel ini mengeksplorasi bagaimana penggunaan emoji dalam komunikasi pemasaran digital dapat mempengaruhi kepuasan pelanggan. Penelitian ini menggunakan metode kuantitatif dengan sampel non-probabilitas untuk mengumpulkan data primer melalui kuesioner. Hasil penelitian menunjukkan bahwa emoji yang konsisten dengan konteks komunikasi merek meningkatkan persepsi positif dan kepuasan pelanggan. Emoji juga terbukti meningkatkan keterlibatan pelanggan dalam interaksi dengan pesan pemasaran. Penelitian ini memberikan wawasan baru tentang pentingnya ekspresi emosi dalam pemasaran digital dan menawarkan rekomendasi bagi para manajer untuk mengembangkan strategi respons yang efektif dalam menghadapi kegagalan layanan. Kajian ini menekankan perlunya pemahaman yang lebih mendalam tentang penggunaan emoji yang tepat untuk memperkuat hubungan antara merek dan konsumen dalam era digital.
The Effect of Tax Incentives, Tax Socialization, and Law Enforcement on Motor Vehicle Tax Compliance in East Java
Authors: Judijanto Loso , Said Saida
Published: August 2024

This study examines the impact of tax incentives, tax socialization, and law enforcement on motor vehicle tax compliance in East Java, utilizing a quantitative approach. A sample of 140 respondents was surveyed using a Likert scale (1-5), and the data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that tax incentives (H1), tax socialization (H2), and law enforcement (H3) have positive and significant effects on motor vehicle tax compliance. Specifically, law enforcement emerged as the most influential factor, followed by tax incentives and tax socialization. These findings highlight the importance of well-structured tax policies, comprehensive taxpayer education, and robust enforcement mechanisms in enhancing tax compliance. The study offers valuable insights for policymakers seeking to improve tax collection efficiency and compliance rates among motor vehicle owners in East Java.
Development of Tax Avoidance Research in Asia through Bibliometric Analysis
Authors: Judijanto Loso
Published: August 2024

This research employs a bibliometric analysis to investigate the development and trends in tax avoidance research, focusing specifically on the Asian context. Utilizing data from Google Scholar, the study covers literature published between 1938 and 2024. The analysis identifies key thematic clusters including corporate tax avoidance, international tax strategies, and legal frameworks, highlighting the evolution of research focus from foundational legal issues to complex multinational tax practices and ethical considerations. The study also uncovers underexplored areas such as the incentives driving tax avoidance behavior and the role of audit committees, presenting opportunities for future research. Furthermore, the author collaboration network reveals a landscape with significant yet underutilized potential for interdisciplinary cooperation. This comprehensive overview not only enhances understanding of the tax avoidance research landscape but also underscores the need for continued scholarly exploration and collaboration to address emerging challenges in the field.
Evaluation of the Implementation of Credit Sales System Procedures
Authors: Yahumaira Cut Saidati , Hazmi Yusri , Alfaiza Sabila , Kurniawan Aldo
Published: August 2024

Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate financial statements. The main challenges faced are bad debt risk, creditworthiness assessment, and receivables monitoring and collection. Implementation of technology such as ERP systems helps in automating record keeping, credit risk analysis, and more efficient reporting. With proper management and technology support, a credit sales system can be an effective tool in a company's financial strategy, minimizing risks and ensuring healthy cash flow.
Factors Influencing Accounting Students' Interest in Taking Accounting Certification
Authors: Rifana Tasya Dila
Published: August 2024

Indonesia has a small number of public accountants and still needs a large number of professions, in anticipation of the expansion of the business sector. The number of CA graduates in East Java is still low compared to the number of accounting graduates every year. This is due to the relatively high enrolment costs, the lack of training for students on the purpose and benefits of having a Chartered Accountant (CA) certification itself. The research aims to find out the impact of career motivation, level of understanding, and cost perception on obtaining accounting certification. This research uses a quantitative approach, with the aim of testing the hypothesis. The population in this study is a student of the S1 Accounting Final Semester Program at Besuki Se-Karesidenan College. Sampling using probbalility sampling. Data analysis using the help of the IBM SPSS Statistics application. Research results show that career motivation and level of understanding influence the level of comprehension of the interest of students taking accounting certification. While the perception of costs has no influence on the interest of students taking accounting certification.
Deep Quality Cost Report Analysis Defective Product Control
Authors: Umamah Khoirul Liza , Yulinartati Norita Citra , Halim Moh
Published: August 2024

The importance of quality costs for cigarette companies is to find out the extent to which the quality control system implemented by the company functions, if the lower the quality costs indicate the better the products produced by the cigarette company. The research uses a qualitative descriptive analysis method. Descriptive analysis was used to describe the variables in the research, while qualitative analysis was carried out to produce findings in the form of descriptions of research subjects and objects based on facts in field data obtained in research at the Maesan Bondowoso Black Crow Cigarette Company. based on research results, the Black Crow Cigarette Company, located in Pakuniran Village, Maesan District, Bondowoso Regency, East Java, was founded in 2004 by Mr. Nawar H. Wasıl. Basically, the company has implemented costs related to product quality, but the company has not specifically identified and categorized them. Therefore, the company should pay attention to costs that constitute quality and group these costs based on their classification.
Accounting System Development Methodology
Authors: Irawati Chintia , Hazmi Yusri , Zulfiana Dina , Rismadara Nur
Published: August 2024

An accounting system development methodology is a series of procedures implemented by systems analysts to improve a company's current accounting system. Library Research (Library Research) is a method or approach used by researchers. Library research and inquiry have more than just the functions mentioned in the context of obtaining research data. This means that library research is only limited to library collection materials and does not require field research. However, library research is a method of obtaining data that involves reviewing books, literature, notes and various reports that are relevant to the problem at hand, in accordance with the opinions of experts. In the process of implementing an inadequate Accounting Information System (AIS) in a company, there are several irregularities that occur. Because of this, the company's Accounting Information System needs to be developed in a better direction. This is to ensure that the information the company needs is more appropriate.
Debt Accounting System Analysis in Accounting Information Systems
Authors: Humaira Rauzhatul , Hazmi Yusri , Nabila Jihan , Ardiansyah Fajar
Published: August 2024

The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information technology, user capabilities, user participation, and top management support.
The Relationship of Motivation with The Level of Nurses' Compliance in Performing Hand Hygiene in The Surgical and Internal Partition Areas of Raden Mattaher Hospital Jambi
Authors: Bestari Dinda Adinda Putri , Ondag Indah Mawarni , Imran Suryadi
Published: August 2024

Hand hygiene is a program carried out by WHO to overcome HAIs. The implementation of this program is influenced by various things such as nurse motivation and compliance. Efforts to prevent HAIs that health workers can take are to increase their ability and motivation by implementing standard precautions, namely practicing hand hygiene. Motivation is needed by nurses to comply with the implementation of hand hygiene. This study aims to determine whether there is a relationship between motivation and nurses' compliance in carrying out hand hygiene. The design of this research is descriptive correlative with a cross sectional approach. The sample in this study was taken using a total sampling technique, namely 71 nurses. The variables studied were motivation and compliance in carrying out hand hygiene. Data collection was carried out by distributing questionnaires and observation sheets. Data were analyzed using Spearman Rank Correlation with significance α≤0.05. The research results showed that of the 71 respondents who had good motivation, 44 (83.0%) respondents complied with hand hygiene and 9 (17.0%) respondents did not comply with hand hygiene. Respondents with moderate motivation were 18 (100.0%) respondents who did not comply with hand hygiene. Meanwhile, there were no nurses found with less motivation. The results of the analysis of the relationship between motivation and the level of nurse compliance in carrying out hand hygiene showed that the p-value was 0.01. There is a relationship between motivation and nurse compliance in carrying out hand hygiene. Most nurses have good motivation and are obedient in carrying out hand hygiene. However, there are still nurses who have moderate motivation and are not compliant in carrying out hand hygiene. Therefore, further efforts need to be made to increase nurses' motivation and compliance in carrying out hand hygiene.
Mapping the Literature on the Effectiveness of Conflict Management in Inclusive Education
Authors: Riyadi Slamet , Karang Utama I Wayan , Sabir Arisman , Muktamar Ahmad
Published: August 2024

This study provides a comprehensive bibliometric analysis of the literature on inclusive education, revealing key thematic clusters, research trends, potential research opportunities, and author collaboration networks. The central theme of inclusive education is examined through the lens of various interconnected topics, including teaching strategies, attitudes and self-efficacy, stakeholder perceptions, and policy implementation. The analysis of research trends highlights a dynamic evolution in the field, with growing attention to innovative teaching methods, effective teacher training, and inclusive educational practices. The study identifies several potential research areas, such as the development of differentiated instruction techniques, the impact of culturally responsive teaching, and the role of community involvement in supporting inclusive education. The author collaboration network reveals distinct research clusters and influential researchers, emphasizing the importance of collaborative efforts in advancing the field. Overall, this bibliometric analysis provides valuable insights into the current state of research in inclusive education and outlines crucial areas for future investigation to enhance educational outcomes for all students.
The Effect of Customer Relationship Management, Digital Advertising, and Discount Programs on Customer Loyalty at Start-ups in Jakarta
Authors: Sudirjo Frans , Faridah Faridah , Astutik Wahyuni Sri , Vandika Arnes Yuli
Published: August 2024

This study investigates the influence of Customer Relationship Management (CRM), digital advertising, and discount programs on customer loyalty at a start-up company in Jakarta. Utilizing a quantitative research methodology, data were collected from 180 respondents through a structured questionnaire employing a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that all hypotheses are positive and significant, demonstrating that effective CRM practices, strategic digital advertising, and attractive discount programs significantly enhance customer loyalty. Specifically, CRM showed a path coefficient of 0.293, digital advertising 0.223, and discount programs 0.351, with all paths being statistically significant. These results underline the critical role of integrated marketing strategies in fostering strong customer relationships and loyalty in the competitive start-up environment.
The Relationship of Bullying Behavior and Social Interaction in School-Age Children at SDN 22 Jambi City
Authors: Halijah Halijah , Ekawaty Fadliyana , Suryati Suryati , Nasution Riska Amalia , Imran Suryadi
Published: August 2024

The problem that is currently widespread in education circles is bullying. The Organization for Economic Cooperation and Development (OECD) stated that Indonesia is ranked first in the position of bullying cases in ASEAN with 84% confirmed in 2023, and according to data from the Indonesian Child Protection Commission (KPAI) Bullying cases are quite a worrying issue in the school environment. Data records that there will be at least 1,478 cases of bullying reported in 2023. Bullying makes it difficult for children to interact well in their social environment and this can hinder the child's development process. This research was conducted to identify the relationship between bullying behavior and social interactions in school-age children at SDN 22, Jambi City. The research method used was quantitative research using a cross sectional approach. The research population was students of SDN 22 Jambi City grades IV, V, VI, totaling 103 samples taken using total sampling techniques. This research uses a questionnaire instrument. The analytical test used is Spearman Rho. The results of the research show that generally the bullying behavior data is in the low category of 96 respondents (93.2%) and most social interactions are in the good category of 80 respondents (77.7%). The test results obtained were (p 0.01<0.05). The conclusion is that there is a relationship between bullying behavior and social interaction in school-age children at SDN 22 Jambi City. It is hoped that the results of the research will be used as material for consideration by schools in providing guidance and counseling support services, so that students can understand the limits of social interaction.
Strategy of Creative Economy Development on Small Micro Enterprises and Medium (SMEs) in Medan City
Authors: Handayani Leni , Masitah Tina Herianty , Rukmini Rukmini , Murniyanti Sri , Azahra Nova
Published: August 2024

This study shows how the implications of the strengthening strategy and recommendations for the SMEs development policy strategy in Medan City. This study is very important in the context of developing SMEs as creative economic activists in the future. This study uses a quantitative descriptive method. In general, qualitative research is not patterned with a design format consisting of three models, namely descriptive format, verification format, and grounded research format. The subjects of the study were 120 respondents of SMEs actors registered with the Medan City Cooperative and SMEs Service, which became the object of the study, namely about SMEs empowerment through strengthening the creative economy to accelerate poverty alleviation in Medan City. The sampling technique used was purposive sample with data collection using questionnaires. The results of the study stated that the development of creative economic handicrafts in Medan City was carried out by optimizing human resources through skills development and training. The right approach and strategy in developing handicraft innovation is with 5P (enabling, strengthening, protection, support, and maintenance). Because this strategy can cover all lines of the creative economy in handicrafts in order to increase local economic potential. The strategy for developing handicraft businesses in Medan City uses the SO strategy, where this strategy is used to utilize existing strengths and opportunities to minimize weaknesses and threats by relying on product advantages and expanding market networks outside the Medan City area. The novelty in this study is that this study is more comprehensive (comprehensive) in examining the acceleration of poverty alleviation in Medan City with the right strategy in increasing the selling value of SMEs products.
Governance Policy on The Impact of Marble Mining Activities in Tulungagung Regency Reviewed from the Perspective of Sustainable Development
Authors: Sanjaya Muhammad Rama , Azhim Kasyful
Published: August 2024

This research aims to analyze governance policies on the impact of marble mining activities in Tulungagung Regency from a sustainable development perspective. Marble mining activities in this area have significant environmental, social and economic impacts. This research uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with stakeholders, field observations, and analysis of related policy documents. The research results show that although there have been efforts to integrate sustainable development principles in marble mining governance policies, implementation still faces various challenges. Some of these include a lack of supervision and law enforcement, as well as limitations in community participation. This study recommends increasing the capacity of management institutions, strengthening community participation, and increasing coordination between sectors as strategic steps to increase the sustainability of marble mining activities in Tulungagung Regency.
The Urgency of Presidential Regulation No. 21 of 2024 in the Context of Social Assistance and Online Gambling in Indonesia
Authors: Ayu Nur , Lubis Tetty Melina , Lubis Arief Fahmi
Published: August 2024

This study examines the urgency of Presidential Regulation No. 21 of 2024 in addressing the dual issues of social assistance distribution and online gambling in Indonesia through a normative juridical analysis. The regulation aims to enhance the efficiency and transparency of social assistance programs while implementing stringent measures to control the proliferation of online gambling. Key provisions include the establishment of a centralized database, digital payment systems, regular audits, and strict licensing requirements for online gambling platforms. The analysis reveals that these measures are well-aligned with existing laws and have the potential to significantly improve social welfare and mitigate the negative impacts of online gambling. However, successful implementation will require overcoming challenges such as bureaucratic resistance and technological infrastructure needs. The study underscores the regulation's pivotal role in promoting social welfare and provides insights for policymakers to further strengthen regulatory frameworks in these areas.
Analysis of the Effectiveness of Customs Services in the Perspective of Law in Indonesia
Authors: Jahir Siska sanjahaya , Lubis Tetty Melina , Lubis Arief Fahmi
Published: August 2024

This study aims to analyze the effectiveness of customs services in Indonesia from a legal perspective, utilizing a normative juridical approach. It examines the regulatory framework governing customs operations, identifies implementation gaps, and assesses enforcement mechanisms. Key areas of focus include bureaucratic inefficiencies, transparency issues, technological integration, and compliance enforcement. The findings highlight significant challenges in the current customs service framework, such as lengthy procedures, corruption, and inadequate use of technology. Recommendations are proposed to streamline procedures, enhance transparency, invest in technology, strengthen enforcement, and adopt international best practices. These improvements are essential for aligning Indonesia's customs services with international standards and supporting economic growth through enhanced trade facilitation.
The Effect of Community Participation, Government Policy, and Sharia Financial Education on Sharia Economic Development in West Java
Authors: Fithrianto M. Novan , Andrianata Mufid , Suharsono Judi
Published: August 2024

This study investigates the effect of community participation, government policy, and Islamic financial education on the development of Sharia economics in West Java. Utilizing a quantitative approach, data were collected from 160 respondents using a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that all three hypotheses are positive and significant. Community participation, government policy, and Islamic financial education each have a substantial impact on fostering the growth of Sharia economics in the region. Specifically, Islamic financial education demonstrated the most substantial effect, followed by government policy and community participation. These results underscore the critical roles of community engagement, supportive governmental frameworks, and educational initiatives in advancing the Islamic economic system in West Java. The study provides valuable insights for policymakers, educators, and community leaders aiming to enhance the development of Sharia economics through targeted strategies and programs.
The Role of Housing Policy and Access to Health Services in Reducing Economic Inequality and Improving Welfare in Indonesia
Authors: Judijanto Loso , Pahrijal Rival , Muhtadi Muhamad Ammar
Published: August 2024

This study investigates the role of housing policy and access to health services in reducing economic inequality and improving welfare in Indonesia. Using a quantitative approach, data were collected from respondents through a structured questionnaire employing a Likert scale. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that all hypothesized relationships are positive and significant. Specifically, access to health services significantly enhances welfare and reduces economic inequality. Similarly, housing policy significantly improves welfare and reduces economic inequality. These results underscore the critical impact of robust housing policies and accessible health services on achieving greater economic equity and enhanced overall welfare. The study provides essential insights for policymakers to design effective interventions aimed at fostering a more equitable and prosperous society in Indonesia.
Рембранд: „драматичен ясновидец на страстите и човечността“
Authors: Nikolov Kalin
Published: August 2024

In recent decades, art history has repeatedly renewed interest in a number of the most important artists of various periods, especially Rembrandt. Research, both on his art and on the large legacy of knowledge and documentation concerning his working processes, should add to his influence on certain of his followers and among Bulgarian artists. Rembrandt's plastic and professional approach is expectedly and unexpectedly found in dialogue with a number of our artists, such as Karl Yordanov, Acad. Iliya Petrov, Kiril Gyulemetov, Prof. Petar Chuklev, Yavora Petrova, and others. On the other hand, it is the innovativeness of the Dutch master that adds certainty to the paths to modernity, which is highlighted in a number of notes, diaries, and interviews of our artists, including those of Prof. . Lyubomir Dalchev, Boris Angelushev, and others.