bluuebunny/crossref_metadata_2025 huggingface dataset:
Management the efficiency of a photovoltaic installation
Authors: Cierlicki Tomasz , Zawada Marcin , Piasecka Izabela , Leda Patryk
Published: September 2024

A photovoltaic installation is a technical system consisting of several elements that determine the correct operation of the entire system. One of the most important elements of this system are photovoltaic panels consisting of photovoltaic cells. The highest efficiency of the photovoltaic system is achieved when the power generated by photovoltaic panels is the highest. The aim of the work is to investigate the influence of temperature and solar radiation intensity on the operation of a photovoltaic installation. Research shows that temperature and solar radiation intensity affect the power of a photovoltaic installation, so these parameters should be controlled in order obtaining the highest electricity.
Rapid assessment of solar PV micro-system energy generation in Poland based on freely pvlib-python library
Authors: Bień Jurand , Bień Beata
Published: September 2024

Poland has experienced a remarkable growth in renewable energy adoption, notably in photovoltaic (PV) solar systems. The majority of installations are prosumer PV micro-installations, exceeding predicted capacity targets outlined in the Energy Policy of Poland until 2040. Despite the significant growth in installed PV capacity, there is still a lack of comprehensive research focusing on fast assessment of energy generation capacity for solar PV micro-systems. This study aims to address this gap by providing a comprehensive analysis of energy production potential across different configurations and locations in Poland. Using geocoding techniques, solar irradiation data from PVGIS database and pvlib-python library, a methodology was developed to rapidly estimate energy generation from 1 kWp solar PV systems . Results reveal spatial disparities in energy yield from solar PV micro installations in Poland, influenced by factors such as geographical location and panel orientation and inclination. Recognizing that the presented energy indicators provide valuable initial parameters for determining solar PV system power output, this data can serve as a critical reference point for stakeholders, assisting them in estimating potential energy generation capacities in different regions of Poland.
Formation of Methane Hazards During Underground Coal Production in the Longwall Area Ventilated by System Y
Authors: Tutak Magdalena
Published: September 2024

The article addresses a critical and timely issue: improving safety in underground coal mining. The primary objective of the paper was to develop a research methodology based on modelling studies to identify and assess the state of methane hazards during mining operations. To achieve this, structural modelling of the physical and chemical phenomena occurring in mining regions was conducted using Computational Fluid Dynamics. The core research was performed using the finite volume method on a real longwall exploitation site ventilated by a Y-system. This approach enabled the determination of methane and oxygen concentration distributions in the mining region and goafs, treated as a porous and permeable medium. Based on these findings, potential fire and/or methane explosion hazard zones were identified in the goaf. The model test results underwent a validation process, comparing them with actual measurements. The determined errors were within an acceptable range, confirming the accuracy of the developed model of the mining region and the phenomena within it. Furthermore, the model was used to predict the locations of zones at risk of fire and/or methane explosion in the goafs, particularly in areas with potentially increased gas emissions. The results clearly demonstrate the significant potential of using model studies to diagnose and forecast methane hazards in underground mining operations. Identifying these potential danger zones allows for the implementation of preventive measures to reduce the likelihood of dangerous incidents.
Hakikat Manajemen Pendidikan Agama Islam Multikultural di Pesantren Multidimensi Al-Fakhriyah Makassar
Authors: Inayah Siti Nur Inayah , Yusuf Muhammad Yusuf
Published: September 2024

This research was conducted at the Multidimensi Islamic boarding school of Al-Fakhriyah Makassar. This pesantren is a modern pesantren but does not leave the culture of Salafi style, which has diverse students from various tribes, races, ethnicities, social classes, different skin colors, and regional origins. As a result of this diversity, this pesantren must have good management. The purpose of this study is to explore and analyze the form of multicultural Islamic religious education management in the Multidimensi Islamic boarding school of Al-Fakhriyah Makassar. Researchers use qualitative research methods with a case study approach, data collection using participatory observation, structured and unstructured interviews, and documentation, and then the data is processed by analyzing it through an interactive model proposed by Miles and Huberman. The result of this study is that the management of multicultural Islamic religious education in the Multidimensi Islamic boarding school of Al-Fakhriyah Makassar runs quite effectively and efficiently; all activities are carried out well, and multicultural values have been seen, although there are still a handful of perpetrators of discrimination. According to researchers, this problem can be overcome by adding more supervision and attention and updating the management related to the organizing system. 
Keywords: Management, Pesantrent, Multicultural.
STRATEGI PENGEMBANGAN BISNIS HALAL DI INDONESIA
Authors: Mundir Abdillah , Mayang Sari Mufida  , Noer Mochammad Fadli Robby
Published: September 2024

The aim of writing this journal is to find out strategies for developing halal business in Indonesia. The writing method is descriptive based on previous research reports and several journals with the same theme, namely halal business development. The results of the review of several journals that have been listed can conclude that Indonesia has great potential to develop halal business globally. This is because the demand for halal products is increasing in every country. Not only that, but a halal business also requires several strategies to develop the business, namely by controlling product halalness, halal logistics, and halal verification.
BUNGA BANK PERSPEKTIF AHLI TAFSIR (TELAAH KRITIS TERHADAP BUNGA SIMPANAN DAN BUNGA PINJAMAN PADA BANK KONVENSIONAL)
Authors: Sofi Faiqotul Hikmah
Published: September 2024

Today many people question the status of conventional bank interest (interest) in Islam, especially on conventional banks. Some scholars consider bank interest like usury, others do not. The word rib?, is mentioned about nine times in the Qur’an in several places, namely al-Rum (30): 39, al-Nis?’ (4): 160-161, li Imr?n (3): 130, and al- Baqarah (2): 275-280. All these verses show the prohibition of usury in all economic activities for sure (muhkam). However, when usury is connected with one part of the transaction in banking activities, such as bank interest, the commentators have different opinions, some prohibit it because there is an al-ziy?dah element, and some allow it because they consider bank interest not to be doubled (adl’?fan mudh?’afatan) and do not persecute. Through a thematic interpretation approach, this research will be carried out in depth to find the views of the al-Qur’an regarding bank interest, namely deposit bank interest and loan bank interest. This paper is carried out by dissecting the verses related to bank interest, interpreting them in tahlili, ijmali and comparing them with various related interpretations.
ANALISIS STRATEGI MANAJEMEN ZAKAT PADA BAZNAS KABUPATEN BONDOWOSO DAN JEMBER
Authors: Hamim
Published: September 2024

Data from the Strategic Study Center of the Badan Amil Zakat Nasional (BAZNAS) Institutional Index Rating in East Java indicates that Bondowoso Regency has a score of 0.42 (fairly good) and Jember has a score of 0.45 (fairly good). In terms of ranking, Bondowoso and Jember are ranked 21st and 20th out of 23 regencies/cities, respectively. This presents a challenge for these two regencies, considering the Zakat index with institutional indicators (collection, management, distribution, and reporting) is very low and almost approaches the Poor Zakat index (0.21-0.40). This research employs a descriptive qualitative research method and data collection techniques in the form of observation, interviews, and documentation. The findings of this research are: 1) The management of zakat at BAZNAS has been effective and in accordance with Law Number 23 of 2011 & BAZNAS RI Regulation Number 1 of 2023. 2) The supporting and inhibiting factors in BAZNAS can be well collaborated, so that according to SWOT analysis, these two BAZNAS are in a strategy of supporting aggressive growth policies.
JUAL BELI ONLINE DROPSHIPPING DALAM PERSPEKTIF FIQIH MUAMALAH KONTEMPORER
Authors: Muksin Asep
Published: September 2024

This research tries to uncover online buying and selling with a dropshipping system. Buying and selling online with a dropshipping system is a business selling products where the seller or dropshipper does not have to own the product to be sold. Dropshipping can also be interpreted as a buying and selling transaction system where the dropshipper can determine the price of an item that is not owned, but after receiving an order for goods from the dropshipper buyer directly buys goods from the supplier and sells them to the buyer according to the price determined by taking advantage of the difference the purchase price from the supplier with the selling price to the buyer. The dropshipping system in buying and selling online fulfills the requirements and pillars of the legality of buying and selling according to Islamic law. Buying and selling online dropshipping in its implementation is carried out with two contracts, namely the salam contract and the wakalah contract and also by modifying the consent and qabul. This conclusion is based on the author's conclusions and studies on the practice of buying and selling online with the dropshipper system. The method used in this study is a qualitative analysis method through library research with a descriptive normative approach.
KONSEP KEADILAN DALAM PERSPEKTIF EKONOMI ISLAM
Authors: Permana Yoga , Nisa Fauzatul Laily
Published: September 2024

Justice is a condition in which ideal moral truth is achieved, both in the context of objects and individuals. Justice becomes a very crucial principle especially in an effort to overcome the economic and social injustices that often arise in the conventional economic system. Islamic economics as a distinct field of study, emerged as a response to the perceived shortcomings of the conventional economic system. The purpose of this study is to analyze the concept of justice in the perspective of Islamic economics. This research uses the literature study method to examine the concept of justice in the perspective of Islamic economics. This method involves collecting and analyzing data from various relevant literature sources such as books, journal articles, and other publications that discuss justice and Islamic economics. The concept of justice in Islamic economics creates balance and equality in various economic transactions. The concept of justice in the perspective of Islamic economics is a crucial element that must be upheld to build trust and harmony in every economic activity, as well as to ensure that every individual can contribute to collective welfare without pursuing personal interests alone
IMPLEMENTASI AKAD MUKHABARAH PADA PERTANIAN PADI
Authors: Moch. Zaenal Azis Muctharom
Published: September 2024

This research aims to determine the implementation of mukhabarah contracts in lowland rice farming businesses in Sokogrenjeng Village, using qualitative methods with a field research approach. The subjects are land owners and cultivators in Sokogrenjeng Village, and the object is the practice of mukhabarah for agricultural products among the farming community of Sokogrenjeng Village. Data collection techniques include observation, interviews and documentation. The results of this research provide an overview of the background to mukhabarah cooperation between land owners and sharecroppers in Sokogrenjeng Village, highlighting the existence of cooperation between parties who do not have their own agricultural land and parties who do not have the ability and time to manage their land. The practice of mukhabarah in rice farming in Sokogrenjeng Village involves land owners handing over their land to sharecroppers, who then manage the land. After harvest, both parties have the right to receive the harvest from the rice fields according to the agreement made in the implementation of daily profit sharing using the mukhabarah system in Sokogrenjeng Village
TOLERANSI DAN KEBEBASAN BERAGAMA (Menguatkan Kembali Makna Toleransi Dan Kerukunan Bangsa)
Authors: Abdillah Hasan
Published: September 2024

Indonesia memang bukan negara yang berdasarkan agama, melainkan negara yang didasarkan kepada Pancasila dan Undang-Undang Dasar 1945, akan tetapi kehidupan beragama dan menjalankan ibadah menurut kepercayaan masing-masing sangat dilindungi oleh undang-undang. Sebagai negara yang melindungi kehidupan beragana, maka di Indonesia diakui 6 agama, yaitu Islam, Hindu, Budha, Kristen, Kristen Katolik, dan Konghucu. Masing- masing agama tersebut mempunyai hak dan kewajiban yang sama dalam undang-undang. Walaupun keenam agama itu berbeda dalam keyakinan dan ajaran, namun tidak melahirkan konflik di Indonesia. Hal ini tentu saja disebabkan karena masing-masing penganut agama itu sangat menyadari betapa pentingnya kerukunan dan toleransi terhadap kebebasan beragama dalam rangka memelihara Negara Kesatuan Republik Indonesia (NKRI). Terutama Islam, sebagai agama yang penganutnya mayoritas di Indonesia, umat Islam sangat menyadari bahwa di dalam ajaran Islam terdapat rasa untuk menghargai dan menghormati orang lain walaupun berbeda agama (Toleransi Terhadap Kebebasan Beragama).
PERAN KONSELING INDIVIDU DALAM MENGATASI PERILAKU MEMBOLOS SISWA MTs MUKHTAR SYAFA’AT BLOKAGUNG TEGALSARI BANYUWANGI
Authors: Afkarina Alfina Shofi , Mahmudah Mahmudah , Khaudli Muhammad Imam , Jauhariyah Nur Anim
Published: September 2024

Ditching behavior is a form of juvenile delinquency that reflects student violations in school rules and regulations that will harm themselves and others, such as missing subject matter. The purpose of this study was to determine the forms, factors that encourage students to play truant as well as to determine the methods of guidance and counseling used by BK teachers based on the factors encountered. As understood, the impact of truancy behavior is failure in learning, failure in learning. The research method used in this research is qualitative. The subjects in this study were students of MTs Mukhtar Syafa'at Blokagung Banyuwangi. Data collection techniques in this study were interviews to obtain information about forms, factors, and methods of guidance and counseling, observations to obtain other information that supported the data obtained and documentation to obtain data including descriptions of schools and student development. The causes of truancy behavior are problems that come from self, family, school, and environmental factors with truant behavior, namely sleeping in the dormitory, hanging out in the shop, truant in certain subjects because they don't like the teacher and chatting when they meet their friends.
PENGARUH AKTIVITAS ZIARAH KUBUR TERHADAP KETENANGAN JIWA DALAM MENGHAFAL AL-QUR’AN SANTRI TAHFIDZ ASRAMA AL-MUJAHIDIN PONDOK PESANTREN DARUSSALAM BLOKAGUNG BANYUWANGI
Authors: Masnida Masnida , Asrori Kholid , Obianto Agung
Published: September 2024

This study aims to determine and analyze how much influence the pilgrimage to the grave has on peace of mind in memorizing the Qur'an of tahfidz students at Al Mujahidin boarding school Darusslam Blokagung Banyuwangi. This type of research uses a quantitative approach, with a population of 28 students. While the technique of taking the sample using the Non Probability Sampling technique, namely taking samples using Saturated Samples, which is a sampling technique where all members of the population are used as samples. So the number of samples used in this study is 28 people with an error rate of 5%. Researchers collect data by means of observation, distributing questionnaires or questionnaires and documentation. The results of this study indicate that the grave pilgrimage has a significant effect on peace of mind in memorizing the Qur'an of tahfidz students at the Al Mujahidin Islamic Boarding School Darusslam Blokagung Banyuwangi in accordance with the t test analysis which shows that the value of p = 0.000 is smaller (<) 0.05 (t count 8.459 is greater (>) t table 2.056).
BIMBINGAN ADAB SANTRI PUTRA PONDOK PESANTREN DARUSSALAM BLOKAGUNG KARANGDORO TEGALSARI BANYUWANGI MELALUI KAJIAN KITAB IHYA’ ULUMUDDIN JUZ 1
Authors: Hidayatulloh Mohammad , Mahmudah Mahmudah
Published: September 2024

This study aims to determine the implementation of guidance on the manners of male students through the study of the book Ihya 'Ulumuddin Juz 1 at the Darussalam Blokagung Islamic Boarding School Karangdoro Tegalsari Banyuwangi. The method used in the adab guidance of male students of the Darussalam Blokagung Islamic Boarding School is by using the method of dhikr, lecture, and discussion or question and answer. The method of studying the book of Ihya' Ulumuddin Juz 1 for male students of the Darussalam Islamic Boarding School is by using the Bandongan method. The adab material in the book of Ihya' Ulumuddin Juz 1 for santri at the Darussalam Blokagung Islamic Boarding School focuses on adab material during the process of seeking knowledge. The results of the analysis show that the application of adab santri contained in the book of Ihya' Ulumuddin Juz 1 at Pondok Pesantren Darussalam Blokagung has entered the good category, although there are still some adab that are still in the process of being applied thoroughly.
DAKWAH ISLAM PASCA WAFATNYA NABI MUHAMMAD SAW
Authors: Maskur Maskur , Abdi Fauji Hadiono
Published: September 2024

Pasca  Nabi  Muhammad  SAW  wafat  status  sebagai  Rasulullah tidak dapat diganti oleh siapapun, akan tetapi kedudukan Rasulullah SAW. Sebagai pemimpin kaum muslimin harus tergantikan. Peradaban Islam Periode Al-Khulafa’ Al-Rasyidin. Nabi Muhammad SAW wafat pada tanggal 12 Rabiulawal tahun 11 H atau tanggal 8 Juni 632 M. Sesaat setelah beliau wafat, situasi di kalangan umat Islam sempat kacau. Hal ini disebabkan Nabi Muhammad SAW tidak menunjuk calon penggantinya secara pasti. Dua kelompok yang merasa paling berhak untuk dicalonkan sebagai pengganti Nabi Muhammad SAW adalah kaum Muhajirin dan Anshar. Terdapat perbedaan pendapat antara kaum Muhajirin dan Anshar karena kaum Muhajirin mengusulkan Abu Bakar as Shiddiq, sedangkan kaum Anshar mengusulkan Sa’ad bin Ubadah sebagai pengganti nabi Muhammad SAW. Perbedaan pendapat antara dua kelompok tersebut akhirnya dapat diselesaikan secara damai setelah Umar bin Khatab mengemukakan pendapatnya. Selanjutnya, Umar menegaskan bahwa yang paling berhak memegang pimpinan sepeninggal Rasulullah adalah orang-orang Quraisy. Alasan tersebut dapat diterima oleh kedua belah pihak.
URGENSI LAYANAN BIMBINGAN DAN KONSELING SISWA DI SEKOLAH
Authors: Sa'diyah Kholifatus , Sunarto Sunarto
Published: September 2024

Penelitian ini bertujuan untuk mengurai tentang urgensi bimbingan dan konseling di sekolah.  Metode penelitian yang digunakan dalam penelitian ini adalah studi kepustakaan (library research). Proses penelitian kepustakaan pada penelitian ini digunakan untuk mengembangkan konsep dan masalah layanan konseling di sekolah, khususnya tentang urgensi bimbingan dan konseling di sekolah. Bimbingan dan konseling merupakan bagian integral yang tak dapat terpisahkan dari dunia pendidikan. Bimbingan dan konseling adalah bantuan konselor kepada klien untuk menemukan solusi atas masalah yang dihadapi klien dengan cara mengembangkan potensi yang dimiliki klien. Bimbingan konseling membantu siswa (klien), baik individu ataupun kelompok mengatasi masalah agar tercipta siswa yang mandiri yang dapat berkembang ke arah yang lebih baik. Selain itu, layanan bimbingan dan konseling tidak hanya mengembangkan potensi kemampuan siswa menuju kemandirian, melainkan juga sebagai pembentukan karakter siswa.
AMAR MA’RUF NAHI MUNKAR PERSPEKTIF IMAM AL-GHOZALI DALAM PEMBENTUKAN KARAKTER SANTRI PP. DARUSSALAM BLOKAGUNG 2
Authors: Mahmudah Mahmudah , Hidayatulloh Akbar
Published: September 2024

Amar Ma'ruf means a person who invites, calls on or reminds other people or someone of something that is good, true and blessed by Allah SWT. Then nahi munkar means a person who prohibits or prevents all forms of evil or evil that are hated and not blessed by Allah SWT in any way. The aims of this study were (1) to know the concept of Amar Ma'ruf Nahi Munkar from the perspective of Imam Al-Ghozali. (2) Knowing the implementation of Amar Ma'ruf Nahi Munkar according to the perspective of Imam Al-Ghozali in the formation of the character of students at Pondok Pesantren Darussalam Blokagung 2. The research method used is a qualitative approach by collecting data using interviews, observation and documentation. Data analysis was carried out in three stages, namely data reduction, data presentation, and conclusions. The uniqueness of this study is the dialogue between salafi theory and modern theory, namely the combination of Imam Al-Ghozali's theory and Thomas Lickona's theory. And the results of this study are that the development of the good character of the santri can be seen in terms of their dhohir such as the habits they do and this becomes a parameter of the psychic development of these santri to diagnose heart diseases that infect them. The students become confused about what is absorbed by a science if the administrators pay attention to the criteria of Imam Al-Ghozali.
Keywords: Amar Ma'ruf Nahi Munkar, Imam Al-Ghozali, character building.
Are you an NPC? The Stigmatization of Facts and Knowledge in Right-Wing Online Communities.
Authors: Halpin Michael
Published: September 2024

There are many instances wherein people are discredited and stigmatized because of what they see as being factual, true, or scientific. This paper analyzes how knowledge and fact claims are tied to stigmatization. More specifically, this paper examines how stigmatizers use fact claims to dehumanize and exclude others. The data for this paper is drawn from an online ethnography of two online communities, one for involuntarily celibate (or “incel”) men (incels.is), and the other focused on far-right politics and White supremacy (4chan.org/pol/). Using Link and Phelan’s (2014) Stigma Power framework, I demonstrate how members of these communities use knowledge and fact claims to keep people down (degrade and dehumanize others), keep people in (police in-group members and enforce norms), and keep people away (exclude others and mark them as dangerous). I argue that keeping people down, in, and away work ‘hand in glove’ to discredit and distance others based on fact claims. The paper aims to combine social psychological and science studies perspectives on stigma, while also demonstrating how the stigmatization of knowledge and fact claims can advance polarization and radicalization.
IBN ARABI AND HIS CHALLENGES ON THE ISSUE OF FREE WILL
Authors: Saeideh Sayari  , Mohd Zufri bin Mamat  , Maisarah Hasbullah
Published: September 2024

Criticising Mutazilite and Asharite interpretations of free will, Ibn Arabi accepted free will in the human being and considered it as a kind of human independency, although he was doubtful about the meaning of free will in two specific contexts – divinity and humanity. Therefore, he provided contradictory ideas about the issue. This paper deals with the origin of the contradictions in his ideas on the issue through the review of his two major theories, namely the unity of being and the divine form of human being. Based on the concept of unity of being, there is no existence but God. Therefore, there is no effective function of free will by creatures since they are manifestations of God. However, Ibn Arabi at least provided two interpretations of the divine form of human beings: man possesses all the divine names including the name Al-Murīd (The Desiring), and also man is vicegerent of God on earth, which means man is responsible, and hence he has free will to assume his responsibility.
RELIGIOUS AUTHORITY, IFTĀ’ CULTURE, AND SECTARIANISM IN MODERN PAKISTAN
Authors: Muhammad Kalim Ullah Khan  , Osman Bakar
Published: September 2024

This article seeks to provide an overview of the interrelationship between religious authority, Iftā’ culture and sectarianism in Pakistan. This overview includes a discussion of the decentralised and fragmented state of religious authority in the country and the prevailing fatāwa-delivery practices and its shaping factors the most important of which is madhhab pluralism. We argue that what we term “war of the fatāwa” further degenerated into sectarian violence. In viewing the interrelationship between religious authority, fatāwa issuance and sectarianism in the country this article identifies the madrasas as the best group actor to illustrate its dynamics. We also argue that collective fatwā would be the best answer to the problems generated by sectarian fatāwa. In the conclusion of the article, we emphasise that there are two main issues related to the Iftā’ culture in Pakistan that need to be urgently addressed. One is the issue of authoritative fatwā delivery, which pertains to the qualification and expertise of the muftī and the merit of the fatwā issued. The other is the issue of the separation of powers between muftīs and judges and of their respective professional and social standing. The two issues need to be viewed as part of the larger problem posed by Pakistan’s intra-Islamic pluralism.
Pengaruh Supply Chain Management Terhadap Firm Performance Melalui Information Technology Pada Virtual Hotel Operator (VHO) Kota Malang
Authors: Fladya Leyla , Mudzakir Mohammad Fakhruddin
Published: September 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.
Analisis Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan – Entitas Mikro Kecil Menengah (SAK – EMKM) Pada UMKM Atebe Catering
Authors: Saghita Ghanis Noventa , Marlina Sari , Septiawati Rohma
Published: September 2024

Usaha Mikro Kecil dan Menengah (UMKM) Merupakan salah satu kegiatan perekonomian yang dilakukan oleh sebagian besar penduduk Indonesia. Saat ini perkembangan bisnis di Indonesia semakin pesat, salah satu yang sedang berkembang di Indonesia adalah Usaha Mikro, Kecil dan Menengah (UMKM). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana UMKM Atebe catering di Karawang Barat menerapkan pelaporan keuangan. Dalam observasi ini menggunakan model Miles dan Huberman. Penelitian menggunakan jenis Deskriptif – Kualitatif. Peneliti menyimpulkan bahwa meskipun laporan keuangan yang disusun oleh UMKM Atebe Catering sudah dilakukan, namun masih sederhana dan proses penyusunan laporan keuangannya masih manual dan berbeda secara signifikan dengan laporan keuangan yang diterapkan oleh standar akuntansi keuangan  EMKM akibatnya, Informasi yang diperoleh dari catatan pelaporan keuangan yang dihasilkan mungkin tidak sepenuhnya mendukung atau berguna dalam pengambilan keputusan bisnis yang komprehensif. Penyusunan laporan SAK EMKM dapat memudahkan pengajuan dana ke pihak ketiga dan membedakan antara aset pribadi dan aset perusahaan yang di dirikan oleh entitas UMKM .  Pentingnya pemerintah terlihat dari kegiatan sosialisasi yang diperlukan bagi para UMKM dalam mengetahui standar akuntansi keuangan UMKM.
PENGARUH PENERAPAN PSAK 115 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL DAN PERTAMBANGAN
Authors: Kristianto Tansen Bavi Adibrata , Sundari Siti
Published: September 2024

Salah satu cara kinerja keuangan perusahaan dipengaruhi adalah dengan bagaimana standar akuntansi diterapkan. Perubahan dalam standar akuntansi tentu akan mempengaruhi kinerja keuangan. Diyakini bahwa kinerja keuangan juga dipengaruhi oleh ukuran perusahaan. Penelitian ini adalah penelitian kuantitatif dengan penerapan PSAK 115 sebagai variabel eksogen, Debt to Asset Ratio, Return on Asset Ratio, dan Current Ratio sebagai variabel endogen, dan Ukuran Perusahaan sebagai variabel kontrol. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh penerapan PSAK 115 terhadap kinerja keuangan. Populasi penelitian adalah perusahaan yang beroperasi di sektor ritel dan pertambangan yang terdaftar di BEI pada tahun 2020-2022. Purposive sampling digunakan sebagai metode pengambilan sampel. Analisis penelitian menggunakan metode Partial Least Square dengan aplikasi SmartPLS 4.1 sebagai alat uji. Hasil penelitian menunjukkan bahwa penerapan PSAK 115 memiliki pengaruh positif terhadap debt to asset ratio, tidak berpengaruh terhadap return on asset ratio, dan memiliki pengaruh negatif terhadap current ratio. Ukuran perusahaan tidak memiliki pengaruh terhadap ketiga variabel endogen tersebut.
Proses Peningkatan Pemasaran Pada Freight Forwarding Barang Import Di Kota Dumai
Authors: Satiria Bobi
Published: September 2024

Indonesia memiliki banyak pelabuhan, salah satunya di Dumai, Pelabuhan Dumai termasuk pelabuhan yang sibuk akan aktivitas ekspor dan impor yang menyebabkan kapal asing berlabuh di wilayah Indonesia. Secara umum dapat dikatakan bahwa pelayaran yang teratur merupakan cerminan suatu kebijakan pelayaran yang dapat menyelaraskan hubungan antara pelaksana dan pengguna jasa angkutaan laut, baik dari segi pelayanan produk jasa maupun penanganan produk-produk barang yang di tangani oleh agen pelayaran. Kegiatan importasi Freight Forwarding Kota Dumai semakin meningkat setelah adanya COVID – 19. Tujuan penelitian ini adalah untuk mengetahui Service Cargo Import, Penyewaan Gudang LCL dipelabuhan, Jasa Custom Clearance, Jasa Serviec Trucking, Jasa NVOCC LCL/FCL, Sumber Daya Manusia, dan dampak kepada Kepuasan Pelanggan melalui Loyalitas Pelanggan Freight Forwarding Kota Dumai tahun 2021 – 2022. Hal ini sesuai dengan hasil penelitian. Hasil path coefficients dengan nilai sebesar 0,582. Pengaruh positif dapat dilihat dari nilai t-statistic sebesar 3,625 > 1,660 atau bisa dilihat dari p value yang bernilai sebesar 0,000 < 0,005. Hal ini dapat ditarik kesimpulan bahwa service cargo import berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Hal itu dikarenakan semakin meningkatnya volume pekerjaan di perusahaan Berlian Dumai Logistik sehingga pelayanan jadi berkurang. Perusahaan harus memberikan evaluasi kepada karyawan sehingga dapat meningkatkan pelayanan dalam memberikan update informasi shipment kepada consignee. Apabila service cargo import yang diberikan oleh Perusahaan Berlian Dumai Logistik telah baik dan memenuhi permintaan pelanggan maka akan berdampak baik untuk kemajuan dan pencapaian perusahaan yang akan meningkatkan shipment dari tahun ke tahun.
Proses Peningkatan Pemasaran Pada Freight Forwarding Barang Import Di Kota Dumai
Authors: Satria Bobi , Aprizawati Aprizawati
Published: September 2024

Indonesia memiliki banyak pelabuhan, salah satunya di Dumai, Pelabuhan Dumai termasuk pelabuhan yang sibuk akan aktivitas ekspor dan impor yang menyebabkan kapal asing berlabuh di wilayah Indonesia. Secara umum dapat dikatakan bahwa pelayaran yang teratur merupakan cerminan suatu kebijakan pelayaran yang dapat menyelaraskan hubungan antara pelaksana dan pengguna jasa angkutaan laut, baik dari segi pelayanan produk jasa maupun penanganan produk-produk barang yang di tangani oleh agen pelayaran. Kegiatan importasi Freight Forwarding Kota Dumai semakin meningkat setelah adanya COVID – 19. Tujuan penelitian ini adalah untuk mengetahui Service Cargo Import, Penyewaan Gudang LCL dipelabuhan, Jasa Custom Clearance, Jasa Serviec Trucking, Jasa NVOCC LCL/FCL, Sumber Daya Manusia, dan dampak kepada Kepuasan Pelanggan melalui Loyalitas Pelanggan Freight Forwarding Kota Dumai tahun 2021 – 2022. Hal ini sesuai dengan hasil penelitian. Hasil path coefficients dengan nilai sebesar 0,582. Pengaruh positif dapat dilihat dari nilai t-statistic sebesar 3,625 > 1,660 atau bisa dilihat dari p value yang bernilai sebesar 0,000 < 0,005. Hal ini dapat ditarik kesimpulan bahwa service cargo import berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Hal itu dikarenakan semakin meningkatnya volume pekerjaan di perusahaan Berlian Dumai Logistik sehingga pelayanan jadi berkurang. Perusahaan harus memberikan evaluasi kepada karyawan sehingga dapat meningkatkan pelayanan dalam memberikan update informasi shipment kepada consignee. Apabila service cargo import yang diberikan oleh Perusahaan Berlian Dumai Logistik telah baik dan memenuhi permintaan pelanggan maka akan berdampak baik untuk kemajuan dan pencapaian perusahaan yang akan meningkatkan shipment dari tahun ke tahun.
ANALISA PENERAPAN SISTEM MANAJEMEN KESELAMATAN DAN KERSEHATAN KERJA TERHADAP KINERJA KARYAWAN PADA BAGIAN PRODUKSI DI PT JAYATAMA SELARAS
Authors: Vebianti Alvara Resa , Ramli Soehatman , Sembiring Edison C
Published: September 2024

Penelitian ini menganalisis penerapan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) di PT Jayatama Selaras. Hasil penelitian menunjukkan bahwa penerapan SMK3 di perusahaan sudah cukup baik. Namun, perusahaan menghadapi hambatan seperti kurangnya sosialisasi rutin tentang pentingnya K3 dan evaluasi menyeluruh terhadap semua karyawan dan tim P2K3 untuk memastikan ketersediaan dan pengecekan rutin terhadap Alat Pelindung Diri (APD). Penilaian terhadap kinerja karyawan meliputi empat pernyataan, dengan penilaian tertinggi pada apresiasi perusahaan kepada pekerja dengan nilai kecelakaan kerja terendah, yang menunjukkan penghargaan tinggi terhadap kesadaran karyawan mengenai kecelakaan kerja. Analisis R2 menunjukkan bahwa 43,3% kinerja SMK3 dipengaruhi oleh variabel Penetapan Kebijakan K3, Perencanaan K3, Pelaksanaan Rencana K3, Pemantauan dan Evaluasi Kinerja K3, serta Peninjauan dan Peningkatan Kinerja SMK3, sedangkan 56,7% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN KONSUMEN TERHADAP KOPI TOMORO DIBANDINGKAN MEREK LAIN (STUDI PENELITIAN GROUNDED THEORY)
Authors: Putra Abhiyoga Deyandra , Ardaneswo Muhammad Feyzel Khalfani Putra , Arifin Samsul , Heykal Jerry
Published: September 2024

The research aims to capture the voices of Indonesian coffee consumers and develop a nuanced understanding of their preference for Tomoro Coffee. This will contribute valuable knowledge to the existing body of research on consumer behavior in the Indonesian coffee market and provide actionable insights for Tomoro Coffee's future marketing strategies. The approach utilized in this research employs a qualitative method based on grounded theory principles, enabling researchers to develop constructs and theories directly from data collected firsthand, rather than relying on pre-existing theories. Furthermore, the classification of categories into broader themes was carried out to identify the relationships among the compiled categories. Based on the study results, three major themes emerged from interviews with three business actors: Product Characteristics, Brand Image and Marketing, and Price and Value Perception. It can be concluded from the study results that the factors influencing consumer choice of Tomoro Coffee over other brands include the price and the value of the service and products obtained from Tomoro Coffee. Brand image and marketing also influence consumer choice because attractive marketing and promotions draw consumers to purchase Tomoro Coffee. Meanwhile, the variety of the menu, although not dominant, still serves as a reference for consumers to purchase Tomoro Coffee, particularly due to the delicious coffee flavors and affordable prices for consumers. In summary, the research highlights that the key factors driving consumer preference for Tomoro Coffee are competitive pricing, perceived value, effective marketing, and the quality of the product offerings. These insights can help Tomoro Coffee refine its marketing strategies and product development to better meet the needs and preferences of Indonesian coffee consumers.
Keywords: Indonesian Coffee Market; Tomoro Coffee; Marketing Strategies; Qualitative Research; Grounded Theory.
PENGARUH JOB DEMAND TERHADAP KINERJA KARYAWAN YANG DIMEDIASI OLEH EMOTIONAL EXHAUSTION
Authors: Pusparini Rani , Herachwati Nuri , Mudzakkir Mohammad Fakhruddin
Published: September 2024

Penelitian ini bertujuan untuk menganalisis pengaruh job demand terhadap kinerja karyawan yang dimediasi oleh emotional exhaustion atau kelelahan emosional pada instansi X. Peneliti menggunakan sebanyak 75 responden sebagai sampel dengan metode simple random sampling yang berarti setiap anggota populasi memiliki peluang yang sama menjadi sampel. Metode pengumpulan data dengan mengisi kuesioner yang menggunakan skala likert, serta penyebaran kuesioner dengan menggunakan Google Form. Teknik analisis data yang digunakan yaitu Structural Equation Modeling-Partial Least Square (SEM PLS) dengan menggunakan inner model dan outer model. Hasil penelitian ini menunjukkan bahwa 1) Job demand berpengaruh positif dan signifikan terhadap emotional exhaustion 2) Emotional exhaustion berpengaruh positif dan signifikan terhadap kinerja karyawan 3) Job demand berpengaruh positif dan signifikan terhadap kinerja karyawan 4) job demand berpengaruh positif dan signifikan terhadap kinerja karyawan yang dimediasi oleh emotional exhaustion.
 
Kata Kunci: Job Demand, Emotional Exhaustion, Kinerja Karyawan.
Pengaruh Electronic Word Of Mouth Terhadap Repurchase Intention Yang Dimediasi Oleh Brand Image Produk Lipstik Revlon Di Kota Bandung
Authors: Maemunah Annisa , Ratnamurni Elis Dwiana
Published: September 2024

Penelitian ini bertujuan untuk menguji pengaruh electronic word of mouth terhadap repurchase intention yang dimediasi oleh brand image Lipstik Revlon di Kota Bandung. Instrumen yang digunakan dalam penelitian ini telah dinyatakan lulus uji validitas dan uji reliabilitas. Instrumen tersebut digunakan sebagai alat pengumpulan data dari responden yaitu perempuan dengan minimal rentang usia 17 tahun – 40 tahun yang sudah pernah memakai produk lipstik Revlon yang menjadi objek yang dinilai dalam penelitian ini sebanyak 90 orang. Teknik pengumpulan data yang digunakan yaitu cross-sectional atau one shot study. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan alat bantu (SPSS) versi 26 dan menggunakan uji sobel. Dari empat hipotesis penelitian yang diusulkan, seluruh hipotesis didukung oleh data empiris. Temuan penelitian ini menunjukkan bahwa brand image dapat memediasi pengaruh electronic word of mouth terhadap repurchase intention. Hasil penelitian ini juga bermanfaat bagi pihak pengelola objek yang dinilai dan industri kosmetik yang sejenis terkait perancangan strategi yang relevan dengan peningkatan kualitas atribut tersebut.
PERBANDINGAN STRATEGI PENGEMBANGAN SDM: PROGRAM MANAGEMENT TRAINEE DI PERUSAHAAN SWASTA DAN BADAN USAHA MILIK NEGARA
Authors: Mardela Hafilah Adys , Apriza Khalisya Nadine , Iswandi Muhammad Alwin , Almira Sazkia Ismi
Published: September 2024

Program Management Trainee memegang peranan krusial dalam pengembangan SDM, terutama di Indonesia yang menekankan pada peningkatan kompetensi SDM. Peningkatan kompetensi SDM dapat dilakukan dengan diadakannya Program Management Trainee baik pada sektor publik maupun swasta. Penelitian ini menggunakan Teori Pengembangan SDM, Teori Management Trainee, dan Teori Perbedaan Antara Perusahaan Swasta dan BUMN dalam Pengembangan SDM. Dengan teori tersebut, esai ini bertujuan untuk menganalisis perbandingan pengembangan kompetensi yang dilakukan pada sektor publik dan swasta dalam program management trainee.
 
Kata Kunci: Sumber Daya Manusia, Kompetensi, Management Trainee.
TINJAUAN PUSTAKA SISTEMATIS: MANAJEMEN KESAN TERHADAP PRESTASI KERJA
Authors: Putri Nisrina Kartika , Herachwati Nuri , Mudzakkir Mohammad Fakhruddin
Published: September 2024

Manajemen kesan, diperkenalkan oleh Goffman (1959), telah menjadi fokus penelitian perilaku organisasi. Dalam konteks kinerja kerja, praktik ini dapat meningkatkan eksposur positif seseorang tetapi juga membawa risiko potensial yang dapat menghambat tujuan organisasi (Turnley & Bolino, 2001). Selain itu, terdapat implikasi khusus untuk sektor pekerjaan tertentu, seperti profesi penjualan (Gardner & Martinko, 1988) dan peran manajerial (Wayne et al., 1997). Penelitian ini menjelaskan manajemen kesan dalam kinerja kerja, dengan fokus pada tinjauan artikel jurnal empiris. Menggunakan tinjauan literatur sistematis dengan metode PRISMA, 1.543 artikel jurnal dari database Scopus dalam rentang enam tahun dari 2018 hingga 2023 ditinjau, menghasilkan 47 artikel yang relevan. Artikel-artikel ini kemudian diseleksi lebih lanjut dengan fokus pada jurnal yang memiliki reputasi indeks Q1 dan status top-tier, berjumlah 10 artikel jurnal. Manajemen kesan adalah strategi untuk mempengaruhi persepsi orang lain di tempat kerja, yang melibatkan promosi diri dan pengembangan diri. Jika digunakan dengan sepenuh hati dan etis, strategi ini dapat berdampak positif pada penilaian kinerja dan kemajuan karir. Namun, penggunaan yang berlebihan atau tindakan yang dipalsukan dapat menurunkan kepercayaan dan kinerja. Oleh karena itu, keseimbangan dalam manajemen kesan sangat penting dan fundamental. Secara keseluruhan, manajemen kesan dapat berdampak signifikan pada pencapaian individu dalam mencapai tujuan karir mereka serta kesuksesan dan pencapaian tujuan organisasi secara keseluruhan.
EVALUASI PROGRAM TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MANAJEMEN KEBENCANAAN PADA PABRIK SEMEN DI KABUPATEN BOGOR
Authors: Wibisono Widy , Sukwika Tatan , Sugiarto Sugiarto
Published: September 2024

Sebagai bagian penting dari tanggung jawab sosial dan keberlangsungan usaha perusahaan maka perlu dilakukan kajian terkait pelaksanaan tanggap kebencanaan dengan berdasarkan kriteria yang ditetapkan dalam Permen LHK Nomor 1 Tahun 2021. Penelitian ini bertujuan untuk melihat keterlibatan perusahan dalam rangka responsivitas terhadap krisis atau bencana alam maupun non alam yang mencakup identifikasi kebutuhan dan permasalahan di masyarakat dalam kaitannya dengan siklus penanggulangan bencana, keterlibatan perusahaan dalam penanggulangan bencana, jangkauan wilayah program yang dilakukan oleh perusahaan, dan model kemitraan perusahaan dengan para stakeholder terkait penanggulangan bencana. Jenis data yang digunakan dalam penelitian ini adalah jenis data primer. Pengumpulan data primer dilakukan secara langsung oleh peneliti dengan melakukan observasi lapangan, mengumpulkan dokumen dan rekaman, serta wawancara secara langsung dengan karyawan yang berkompeten dan stakeholder terkait kebencanaan.      Data yang telah diambil pada langkah sebelumnya kemudian dilakukan self assessment dengan menggunakan matriks penilaian yang disusun oleh Penulis untuk mendapatkan hasil penilaian tingkat penerapan saat ini dan ari hasil tersebut kemudian dilakukan analisa SWOT. Simpulan yang dapat diambil adalah hasil asesmen kinerja penanggulangan bencana perusahaan mendapatkan nilai 35 dari 50 yang berarti kinerja perusahaan masih dapat ditingkatkan. Kekuatan perusahaan terletak pada jaringan kemitraan yang cukup luas, kemampuan analisa risiko secara cepat, kemampuan tanggap darurat bencana di lingkup 12 desa mitra, sementara kelemahan perusahaan terlihat dari kurang maksimalnya peran organisasi tanggap darurat bencana yang telah dibentuk sehingga upaya yang dilakukan masih kurang fokus dan kurang dirasakan partisipasinya. Namun perusahaan berpeluang untuk memaksimalkan pemberdayaan sumber daya internal dan masyarakat serta jaringan yang cukup luas untuk menekan ancaman dari perusahaan lain khususnya industri sejenis dalam upaya penanggulangan bencana.
Korelasi Antara Umur, Masa Kerja Dan Pendidikan Dengan Capaian Kinerja Karyawan (Studi Kasus Pada Puskesmas Jambukulon)
Authors: Prasetyo Ridwan Adi
Published: September 2024

Penilaian prestasi kerja atau kinerja merupakan proses formal untuk melakukan peninjauan kembali dan evaluasi prestasi kerja seseorang secara periodik. Proses penilaian prestasi ditujukan untuk memahami prestasi kerja seseorang. Tujuan ini memerlukan suatu proses, yaitu serangkaian kegiatan yang saling berkaitan. Kegiatan-kegiatan itu terdiri dari identifikasi, observasi, pengukuran, dan pengembangan hasil kerja karyawan dalam sebuah organisasi.Penelitian ini bertujuan untuk menguji korelasi antara umur, masa kerja dan pendidikan dengan kinerja karyawan. Responden penelitian ini berjumlah 32 responden karyawan Puskesmas Jambukulon. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling serta pengumpulan data dilakukan dengan cara menyebarkan melalui kuesioner yang dibagikan. Analisis data dilakukan dengan uji korelasi Kendall.s Tau dengan software SPSS. Hasil dari penelitian ini menunjukkan bahwa variabel umur dan pendidikan tidak mempunyai korelasi dengan kinerja karyawan dengan nilai p 0,110 dan 0,597. Variabel masa kerja mempunyai korelasi dengan kinerja karyawan dengan nilai p 0,045 dan nilai koefisien korelasi (nilai r) sebesar 0,255 yang menunjukkan tingkat korelasi rendah.