bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review
Authors: Dambe Daniel Nemba , Prijanto Budi , Gelatan Longginus , Mere Klemens , Tahirs Jemi Pabisangan
Published: September 2023

The purpose of this article is to analyze the influence of the Free Cash Flow and Leverage factors on earnings management through an analysis of literature reviews in the field of financial management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of previous studies were analyzed and used as reference material to determine answering the existing hypotheses. The results of the literature review show that the Free Cash Flow factor has two results, namely it can influence and does not significantly influence earnings management within the company, as well as Leverage which can sometimes give positive results on earnings management, but can also have a negative effect on earnings management.

Keywords: Free Cash Flow, Leverage, Literature Review, Earnings Management
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia
Authors: Rahayu Tiyana , Dewi Riana Rachmawati , Rois Dimas Ilham Nur
Published: September 2023

One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be  paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness.

 

Keywords: Capital Intensity, Inventory Intensity, Firm Size, Institusional Ownership, Gender Diversity, And Tax Aggressiveness.
Determinan Kualitas Laba pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2021
Authors: Swacahayawati Anastasya Ayu , Titisari Kartika Hendra , Dewi Riana Rachmawati
Published: September 2023

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated.

Keywords: Earnings Quality, Financial Ratio, Firm Size, Profit Growth, Audit Quality
Pengaruh Kualitas Audit,Profitabilitas dan Leverage Terhadap Manajemen Laba Riil
Authors: Yullaikhah Siti , Widati Listyorini Wahyu
Published: September 2023

In Indonesia there are cases where companies manipulate financial statements through profit and loss planning by providing false information. This study aims to examine by finding empirical evidence about the effect of audit quality, profitability and leverage on earnings management through real activities. Real earnings management is an act of engineering earnings carried out by managers outside the normal path to generate profits that are achieved. This type of research is classified as a quantitative type and uses secondary data provided from the Indonesian Stock Exchange website, namely www.idx.co.id. The method in this study was to collect data through purposive sampling which was carried out at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples produced was 89 companies according to the criteria multiplied by 3 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. In the research, the results obtained were that the variables of audit quality and profitability had an effect on real earnings management, but the leverage variable had no effect on real earnings management.

 

Keywords : Quality Audit, Profitability, Leverage, Real Earning Management
Literature Review: Hubungan Margin Laba Bersih dan Kinerja Keuangan Perusahaan
Authors: Amalo Fitrianingsih , Safira Riata Dheasita , Ng Suwandi , Dewandara Billy , Yuniawati Rizqy Aiddha
Published: September 2023

Tujuan dalam artikel untuk menganalisis Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan melalui analisis literature review di bidang manajemen Keuangan. Metode yang digunakan dalam penelitian ini adalah studi literature dengan mereview beberapa hasil penelitian sebelumnya. Pendekatan penulisan dalam artikel ilmiah ini adalah dengan menggunakan metode kualitatif dan penelitian kepustakaan atau library research dengan bantuan referensi terkini yang diperoleh dari pencarian kutipan Google Schoolers dan Mendeley. Berdasarkan review yang dilakukan menyimpulkan bahwa terdapat hubungan antara laba bersih dan kinerja keuangan perusahaan. Dimana, kinerja keuangan yang baik umumnya akan memberikan dampak positif pada peningkatan laba bersih yang diperoleh perusahaan. Laporan keuangan yang baik adalah bentuk dari kinerja keuangan yang positif pada perusahaan sehingga berpengaruh signifikan pada margin laba bersih perusahaan.
Analisis Pengaruh Covid-19 Terhadap Kinerja Keuangan Lippo Group Yang Terdaftar Di BEI Tahun 2018-2021
Authors: Purba Emi Susanti , Nainggolan Devi Ruminta , Manurung Roini Nela Setia , Sitanggang Tina Novianti , Hasibuan Renika
Published: September 2023

This study was conducted to..see whether Covid-19 had an influence on the Financial Performance of Lippo Groupsubsidiaries which on the Indonesia Stock Exchange in 2018-2021 through the variables determined in..this study. Datafrom financial reports every year, has carried out the process of determining the sample with adjusted criteria. The population is Lippo Group subsidiaries, using purposive sampling method, the final sample is 15 companies. This research aims to provide knowledge and become a source of information to help futre researchers, students,companies and external parties who need information. According to the output of this..study , it is partially known..that..there is a significant.influence of Current Ratio on financial performance. Return..On Assets, Working Capital turnover, Return..On Equity do..not have a significant..effect on Financial Performance. But all variables in..thisstudy ensure that..there..is a have a simultaneously effect on Financial Performance.
Digital Transformation Strategy For PT Penjaminan Infrastruktur Indonesia (PERSERO)
Authors: Arifidianto Yunan Novaris
Published: September 2023

PT Penjaminan Infrastruktur Indonesia (Persero)/Indonesia Infrastructure Guarantee Fund (IIGF) is very aware of the important role of digital technology in collaborating both with internal and external stakeholders. The use of digital technology effectively will speed up the process of collaboration both within IIGF and expanded by digital collaboration with external stakeholders. In this final project will explore how to develop a digital transformation strategy at IIGF by studying literature on digital innovation theories, digital transformation, business model transformation, business process transformation and cultural/organizational transformation. The research method in this final project by identifying business issues, analyzing the status quo with interviews, analyzing factors related to digital transformation, formulating effective digital transformation strategies and providing recommendations for business solutions that can be pursued by the management of IIGF, implementation plan of digital transformation more effective. Based on the findings in this study, the results are that we provide business solutions within 3 main elements in digital transformation, namely people, processes and technology.

Keywords: Indonesia Infrastructure Guarantee Fund, PT PII (Persero), Government Guarantee, PPP, Digital Transformation Strategy
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN KLIEN, SPESIALISASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)
Authors: Teng Sauh Hwee , Samosir Yosefenny , Helen Helen , Wilen Wilen
Published: September 2023

The purpose of this study is to analyze the effect of public accounting firms size, clients company size, audit specialization and audit fees on audit quality on food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021. The type of this study is quantitative using secondary data collected from financial statements and annual reports listed in the IDX. The population in this study is the food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 total 39 companies and the sample in this study were 23 companies that had been selected with certain criteria. Data analysis techniques and hypothesis testing in this research used descriptive statistical analysis techniques and logistic regression analysis. The results of this study indicate that the public accounting firms size, clients company size, audit specialization and audit fees have no effect on audit quality in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019 2021 period.

Keywords: Public Accounting Firms Size, Clients Company Size, Audit Specialization, Audit Fees, Audit Quality
Strategi Pemasaran E-Commerce Retail Sayuraya dengan Analisis SWOT
Authors: Ni’mah Nurun
Published: September 2023

The development of information technology is currently developing rapidly and is increasingly widespread, providing changes in ways and business processes in the trade industry. One of the businesses on the internet is called e-commerce. Sayuraya is an e-commerce platform in the grocery & retail sector that provides food needs for consumers. In running this e-commerce business, of course there are many obstacles and obstacles faced by Sayuraya, especially business competition between e-commerce. But behind everything, Sayuraya has definitely prepared a big enough business marketing strategy so that the company can survive and grow to its current stage. As an e-commerce platform, Sayuraya has a competitive advantage over its competitors, therefore this research was conducted to find out how Sayuraya's marketing strategy was carried out using SWOT analysis. This type of research is a qualitative research that seeks to collect facts and data collection is carried out by the interview method.

Keywords: Marketing Strategy, E-Commerce, SWOT Analysis
Analisis Faktor-Faktor Yang Mempengaruhi Return On Assets Perusahaan
Authors: Hertina Dede , Ichsani Sakina , Fatihat Gita Genia , Hendayana Yana , Wijaya John Henry , Hendianto R Susanto
Published: September 2023

The purpose of this study was to analyze the factors that affect ROA and to find out how much influence the independent variables: quick ratio, total assets turnover, fixed assets turnover, accounts receivable turnover, and debt ratio; had on return on assets. To achieve the research objectives, a sample of companies listed in the building construction sub-sector on the Indonesia Stock Exchange for the 2019-2021 period was used, with a total sample of 10 companies selected using a purposive sampling technique. This study uses panel data regression analysis to determine the effect of each independent variable on ROA. The results showed that the quick ratio, fixed assets turnover, accounts receivable turnover, and debt ratio did not have a positive effect on ROA. Meanwhile, total assets turnover has a positive effect on return on assets. The results of this study are expected to be information in determining the company's return on assets and it is expected that the company can consider the factors that affect the ROA, especially the total assets turnover factor.
Pengaruh Kepemilikan Asing, Kualitas Audit, Dan Effective Tax Rate Terhadap Transfer Pricing
Authors: Putri Maria Almeida Nagita
Published: September 2023

This study aims to determine the effect of foreign ownership, audit quality and effective tax rate on transfer pricing. This study uses a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The sampling method used purposive sampling with criteria set by the researcher so that a sample of 24 companies was used in this study. Management of data in research using multiple linear regression. The results of this study indicate that foreign share ownership has an effect on transfer pricing, audit quality and effective tax rate have no effect on transfer pricing. The contribution in this study empirically explains the relationship between foreign ownership using the percentage of foreign share ownership, audit quality using a dummy variable by determining a sample of company financial statements that are audited by big four KAP with a value of 1 and non-big four KAP with a value of 0, and the effective tax rate using the expense ratio current tax with pre-tax profit. This research provides information for the government to be able to decide on a policy of strict sanctions in overcoming problems related to tax suppression and stakeholders in the company can monitor the company's transaction activities with related parties in countries with low tax rates.

Keywords: Foreign Ownership, Audit Quality, Effective Tax Rate, Transfer pricing
Pengaruh Pengendalian Internal, Moralitas Individu Dan Efektivitas Terhadap Pengelolaan Keuangan Di Kecamatan Sukolilo Kota Surabaya
Authors: Marcella Adellya Tabitha Safa , Widajantie Tituk Diah
Published: September 2023

The purpose of this research is to examine and illustrate the ways in which internal control, personal morality, and efficiency have an impact on financial management in the Sukolilo District of Surabaya City. This study employs a quantitative methodology, which is typically a deductive method. Workers in the Sukolilo District of Surabaya City served as both the population and sample for this research. A total of 49 participants throughout 7 villages participated in the sample. Data utilized in this research are primary data, acquired by questionnaires sent to all employees in the Sukolilo subdistrict of Surabaya. Partial Least Squares is the data analysis method employed in this investigation (PLS). The study's findings indicate that neither internal control nor effectiveness has an impact on financial management. Individual morality affects financial management in Surabaya's Sukolilo district, however.

Keywords: Internal Control, Personal Morality, Effectiveness, Financial Management
Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Pendapatan Dan Belanja Daerah Pada Dinas Koperasi Dan UKM Provinsi Jawa Timur
Authors: Zhafiri Rajendra Ghazian , Trisnaningsih Sri
Published: September 2023

The purpose of this study was to analyze and find out the level of effectiveness and efficiency in the realization of the regional income and expenditure budget at the Office of Cooperatives and UKM of East Java Province for the 2019 – 2021 fiscal year. This research uses a descriptive research method with a quantitative approach. The type of data in this study is secondary data in the form of a report on the realization of the regional income and expenditure budget. Data collection techniques in this study used the documentation method. This study obtained the results that the effectiveness of the realization of the regional original revenue budget at the Office of Cooperatives and UKM of East Java Province in 2019 and 2020 has very effective criteria and 2021 has criteria that are quite effective. Meanwhile, the level of efficiency in the realization of the 2019-2021 regional budget is less efficient.

Keywords: Effectiveness, Efficiency, Budget, APBD
Pengaruh Tingkat Penghasilan, Sanksi Denda, NJOP Dan SPPT Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan
Authors: Prastyatini Sri Lestari Yuli , Prabowo Adia Adi , Abdilanisa Rizza
Published: September 2023

This study's objective was to investigate the nature of the connection that exists between taxpayer compliance with land and building taxes and demographic factors such income, monetary penalties, NJOP, and SPPT. The sole kind of data that was employed in this investigation was primary data. The population included in this survey is comprised of Candirejo Village inhabitants who have paid land and building taxes. 120 people who lived in Candirejo Village and were obligated to pay land and building taxes made up the population. The procedure known as snowball sampling is used to choose samples. In order to examine the data, multiple linear regression is used. Both income and taxpayer compliance were determined to have a significant value of 0.836, and this value was observed for land and buildings. So, taking into consideration the t values of 2.899, 2.696, and 2.977 respectively, it is possible that NJOP and SPPT have a positive impact on taxpayer compliance with land and building taxes by way of the variable fine sanctions.

Keywords: Income Level, Fine Sanctions, NJOP, SPPT, Land and Building Taxpayer  Compliance.
Perancangan Sistem Akuntansi Penggajian ‘Si Warna’ Di Pt Harapan Kurnia Textile Indonesia
Authors: Angelika Reza , Sudrartono Tiris , Kusumadiarti Rini Suwartika
Published: September 2023

The research conducted at PT Harapan Kurnia Textile Indonesia aims to produce accurate attendance information, fast, effective and efficient payroll management, provide financial reports for companies and payslips for employees appropriately. To identify the problems faced, primary and secondary data collection as well as qualitative descriptive approaches were used in this study. The method for developing software that uses waterfall with HTML to create pages on websites and databases is MYSQL. The results of this study show that the payroll management process has run well but still uses Microsoft Excel manually which is prone to errors. So to overcome these problems, an application design was made in the form of Flowmap, ERD and DFD and designed a payroll accounting system with web-based PHP programming language code. The conclusion of this study is that the color becomes a problem solver that will help HRD and financial staff in managing payroll to be faster, more precise and efficient and produce accurate payslips and financial statements. The advice given by the author is to conduct computer training payroll applications, perform system maintenance to prevent damage / errors in the system and back up data so that data remains safe if the computer is damaged.

Keywords : Design, Accounting System, Payroll
Corporate Social Responsibility Sebagai Pemediasi Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan
Authors: Andiana Baiq Dewi Lita
Published: September 2023

This study aims to obtain evidence of the role of CSR in mediating the relationship between firm size, profitability and leverage with firm value. The research was conducted on companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The method of determining the sample used is a purposive sampling technique. The number of samples obtained were 31 companies with a total of 124 observations in a 4 year time series. The analysis technique used is path analysis. The results of this study indicate that the firm size variable has a negative effect, the profitability and leverage variables have a positive effect, and the CSR variable has no effect on firm value. As for the direct influence on CSR, there are no variables that have a significant effect. Based on the results of this analysis, it is also found that CSR is not able to mediate the relationship between company size, profitability, and leverage with firm value in LQ45 index companies. The results of this research are to enrich knowledge and are used as a reference in investment and capital market courses, for management to be used as material for consideration in making improvements or enhancing company performance. As for investors, these results can be used as a reference before making investment decisions.

Kata kunci: Ukuran, Profitabilitas, Leverage, CSR, Nilai
The Effect Of Job Satisfaction And Compensation On Performance Of Employees In Multinational Automotive Company
Authors: Jayanto Imam , Fatkhuri Fatkhuri , Saputra Eka Kurnia , PD Anantadjaya Samuel , M. Nawangwulan Irma
Published: September 2023

Employee performance is individual because each employee has a different level of ability in carrying out their duties. Performance depends on a combination of abilities, efforts, and opportunities that are obtained. This study aims to see how much the influence of compensation and job satisfaction together on the performance of employees of PT. ASTRA International Tbk - Daihatsu partially and simultaneously. In this study, the type of research used is associative research. Where the writer tries to know the relationship between two variables partially or simultaneously. This study's method of collecting data used a questionnaire with multiple linear regression analysis methods. The results of the study show that partial compensation and job satisfaction affect the performance of employees at PT. ASTRA International Tbk - Daihatsu. Simultaneously partial compensation and job satisfaction affect the performance of employees of PT. ASTRA International Tbk – Daihatsu with a contribution of 65.9%.
The Analysis Role of Profitability as Moderating Variable in Relationship Between Free Cash Flow, Managerial Ownership, Dividend Policy and Opportunity Investment
Authors: Diawati Prety , Weraman Pius , Destiana Rina , Nasution Muhammad Amsal , Abdurohim Abdurohim
Published: September 2023

With profitability acting as a moderator, the goal of this study was to ascertain the impact of managerial ownerships, free cash flow, and investment opportunities on dividend policy. For this study, the sample of manufacturing firms listed on the Stock Exchange between 2013 and 2017 was used. This study used 12 firms as its sample during a five-year period, making up a total of 60 companies. Purposive sampling is the technique employed. In this study, multiple regression was used to test the hypothesis and SPSS was used to determine the value of the absolute difference. The study's findings indicated that while managerial ownerships and the setting of investment opportunities don't have an impact on dividend policy, free cash flow does. Profitability isn't important when free cash flow, managerial ownerships, and investment opportunities are tempered by dividend policies.
The Role Of Computer Assisted Audit Techniques, Professional Skeptism And Remote Auditing On Quality Of Audit In Public Accountant Office
Authors: Rachmad Yoesoep Edhie , Rusman Hedar , PD Anantadjaya Samuel , Hernawan Moch Arif , Metris Diksi
Published: September 2023

This study aimed to test hypotheses and produce empirical evidence about the effect of remote auditing, computer assisted audit techniques, and professional skepticism on audit quality. The data research were gathered using a questionnaires distributed to 100 external auditors working at public accountant firm in DKI Jakarta. The research sample was determined using the purposive sampling. Data were analyzed using IBM SPSS 26 software. The results toward the data showed that remote auditing have a positive effect on audit quality, computer assisted audit techniques have a positive effect on audit quality, and professional skepticism have a positive effect on audit quality. Meanwhile, remote auditing, computer assisted audit techniques, and professional skepticism simultaneously effect on audit quality.
The Influence Of Group Conformity, Consumer Attitude And Lifestyle On The Purchase Decision Counterfeit Fashion Products
Authors: Setiawan Zunan , Herawati Heny , Ratnawita Ratnawita , Rijal Syamsu , Pratiwi Ratih
Published: September 2023

This study was conducted to determine the effect of attitude, lifestyle and group conformity to the decision buying fashion products imitation. The hypothesis in this study is whether there is a significant influence of the dimensions of attitude (cognitif, affective, conative), dimensions of lifestyle (activity, interest, opini) and dimensions of group conformity (normative influence and informational influence) to the decision buying fashion products imitation. The population in this study were 887 men and women with classification age (18-25) years old and 350 samples were taken using a non-probability sampling techniques called convenience sampling. To measure, researchers adapted from Tricomponent Attitude Model Scale, AIO methods, and Peer Conformity Inventory (PCI). CFA (Confirmatory Factor Analysis) is used to test the validity of measuring instruments and Logistic Regression Analysis  was used to test the research hypoteses. All testing technique performed using SPSS software 16.0 and LISREL 8.70. The result showed that there was a significant effect of attitude, lifestyle and group conformity on purchase decisions fashion products imitation. Minor hypothesis test results showed that the interest and informational influencem have a significant influence on the decision to buy fashion products imitation. Meanwhile, cognitif, affective, conative, activity, opini and normative influence didn’t have a significant influence on the decision buying fashion products imitation. The results also showed the proportion of the variance of the decision of buying a fashion products imitation described by all the independent variables was 18.7%, while 81.3% is influenced by other variables outside of this research. Researcher hope implication of this research will be more examined by adding some independent variabel. Example, demografic factors.
Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Firm Size Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Retail Trade Di BEI Periode 2017-2021
Authors: Hutahaean Thomas Firdaus , Cynthia Cynthia , Sabrina Sabrina , Lydia Lydia , Mentalita Hotma
Published: September 2023

In order to ascertain how the company value in the retail trade company subsector on the IDX will change over the 2017–2021 period depending on variables such as capital structure, liquidity, profitability, firm size, and institutional ownership is the aim of this study. The population of this study is the Retail Trade sub-sector companies on the IDX totaling 30 companies. Six companies were included in the study sample because they applied a purposive sampling technique. The statistical method applied in this study is multiple linear regression analysis. The data shows that institutional ownership, liquidity, and capital structure are influencing factors, while profitability and firm size have little effect on firm value. Moreover, it simultaneously confirms that factors such as institutional ownership, liquidity, profitability, firm size, and capital structure all have a large impact on firm size.

 

Keywords: Capital Structure, Liquidity, Profitability, Firm Size, Institutional Ownership, Firm Value
Pengaruh Kualitas Pelayanan, Citra Merek Dan Persepsi Harga Kartu Prabayar IM3 Terhadap Kepuasan Pelanggan Di Jakarta Pusat
Authors: Mughni Adam Yola , Amri Khalid Azistha , Ferdiansyah Robby , Digdowiseiso Kumba
Published: September 2023

This study aims to determine Service Quality, Brand Image and Price Perception of IM3 Prepaid Card on Customer Satisfaction in Central Jakarta. The data analysis technique uses Multiple Linear Regression Analysis and uses the SPSS version 21 program. The results show that there is an influence between Service Quality (X1) on Customer Satisfaction (Y) based on t count 3.769 > t table 1.660 and sig value 0.000 < 0.050. For variable Brand Image (X2) has a positive and significant effect on Customer Satisfaction (Y) based on t count 4.339 > t table 1.660 and sig value 0.000 <0.050. For the price perception variable (X3) on customer satisfaction (Y) based on t count -1.109 > t table 1.660 and sig value 0.027 < 0.050. Partially or simultaneously have a strong influence among the three most significant variables is the variable Brand Image (X2) of 0.000. Among the three variables whose results are significant are the Brand Image (X2) variable with a t-count value of 4.339 > t table 1.660 and a sig value of 0.000 <0.050, and the Service Quality variable (X1) with a t-count value of 3.769 > t-table 1.660 and a sig value of 0.000 < 0.050. The results of this study expect the better the brand image of the IM3 Prepaid Card in the eyes of consumers, the higher customer satisfaction can increase Brand Image (X2) and Service Quality (X1) which can support customer satisfaction.

Keywords: Service Quality, Brand Image, Perceived Price, Customer Satisfaction
Nilai Perusahaan Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2018-2022 Yang Dipengaruhi Oleh Rasio Profitabilitas, Rasio Aktivitas, Dan Rasio Leverage
Authors: Akendy Dimas , Digdowiseiso Kumba
Published: September 2023

This study aims to analyze the effect of Return On Assets, Curret Ratio, Debt to Asset Ratio on Price Book Value. The population in this study are Food & Beverage companies listed on the Indonesia Stock Exchange. Sampling in this study used a purposive sampling technique in order to obtain a sample of 26 with each period of 5 years. The data that can be obtained in this study is 130 data resulting from the number of samples multiplied by the period. The analytical method of this study uses panel data regression with the STATA Statistics application version 17. Partially, the results of this study indicate that Return On Assets has a negative and significant effect on Price Book Value. Current Ratio has a negative and significant effect on Price Book Value, and Debt to Asset Ratio has a positive but not significant effect on Price Book Value. Simultaneously Return On Assets, Current Ratio, and Debt to Asset Ratio have a significant effect on Price Book Value.

Keywords: Return On Assets;Current Ratio;Debt to Asset Ratio;Price Book Value
Pengaruh Lokus Pengendalian, Pengetahuan Keuangan, Dan Persepsi Pendapatan Terhadap Perilaku Manajemen Keuangan Pada Generasi Milenial Di Kecamatan Cipayung Kota Madya Depok
Authors: Roseno Hasan , Digdowiseiso Kumba
Published: September 2023

The purpose of this study was to determine the effect of locus of control, financial knowledge, income perceptions and financial management behavior as the dependent variable. The sample in this study were 155 respondents through questionnaires with simple random sampling technique. In this study, descriptive analysis and multiple linear analysis became methods for data analysis with the help of STATA statistics software version 17. The results of this study indicate that financial knowledge has a positive and significant influence on financial management behavior. Meanwhile, locus of control and perceptions of income do not have an influence on the financial management behavior of the millennial generation in Cipayung sub-district, Depok Madya city.

Keywords: Locus Of Control, Financial Knowledge, Income, Financial Management Behavior.
Pengaruh Disiplin, Motivasi Kerja, Dan Kepemimpinan Terhadap Kinerja Karyawan Pada PT. Niceso Sukses Indonesia Cabang Rempoa
Authors: Hendris Felicia Khalkali , Amelia Syifa Nuraiyini , Raga Ila Florencia Soka , Digdowiseiso Kumba
Published: September 2023

This study aims to examine and investigate the influence of work discipline, work motivation, and leadership style on the performance of employees of PT NICESO Sukses Indonesia Rempoa branch. There are 30 representatives of PT NICESO Sukses Indonesia Rempoa branch who were sampled in this study. The distribution of questionnaires and other documents to the performance of PT NICESO Sukses Indonesia Rempoa branch is important and optional information used in this study using an irregular examination strategy. Based on the findings, work discipline has a positive and significant influence on employee performance. However, work motivation and leadership style do not affect employee performance.

Keywords: Work Discipline; Work Motivation; Leadership Style; Employee Performance
Analisis Rasio Pertumbuhan, Efektivitas Dan Efisiensi Anggaran Pada Kepolisian Negara Republik Indonesia (Polri) Tahun 2017 – 2022
Authors: Prasodjo Abrar , Samsudin Samsudin , Digdowiseiso Kumba
Published: September 2023

Public organizations such as POLRI, as part of the government in Indonesia, which have a tendency to gain higher legitimacy usually have similarities with other organizations. POLRI is one of the institutions that has received a sizable APBN allocation, which has led to several opinions questioning how well its financial reports are performing. The amount of the budget received by POLRI needs to be analyzed through financial reports which are part of the Indonesia Government Financial Statements (LKPP) which have been audited by the BPK. There are several ways to calculate Financial Performance, including calculating Growth Ratios, Effectiveness Ratios, and Efficiency Ratios. The LKPP data used comes from the 2017- 2022  Fiscal Year. Data analysis uses a quantitative descriptive analysis method. The results of this study show that POLRI's financial performance uses a growth ratio in the period from the 2017 – 2022 Fiscal Year, on average experiencing a growth ratio of 3%. For the effectiveness ratio, on average it is 103.93%, which means that the National Police Budget is used very effectively, with a range of effectiveness ratio values between 91.2% (2021 Fiscal Year, effective) and 113.9% (2019 Fiscal Year, very effective). Meanwhile, from the efficiency ratio, the performance status of the Polri budget during the 2017 – 2022 period was 74.78% (Efficient), with a range of values between 60% - 80%.

Keywords: Growth Ratio, Effectiveness Ratio, Efficiency Ratio
Migraine among Patients Presenting With Headaches to the Department of Internal Medicine in a Tertiary Care Centre
Authors: Dhungel Alok , Pandey Asim , Parajuli Samriddhi , Khanal Prajwal , Maskey Nawanit , Luitel Ashaya
Published: September 2023

Introduction: Migraine is one of the common neurovascular disorders characterized by persistent headaches ranging from moderate to severe pain. It has a high prevalence affecting more than one billion population each year across the world and has high morbidity, especially among young adults and females. The exact cause and mechanism of the migraine is unknown. The aim of this study was to find out the prevalence of migraine among patients presenting with headaches to the Department of Internal Medicine in a tertiary care centre.
Methods: A descriptive cross-sectional study was conducted in the Department of Internal Medicine in a tertiary care centre from 1 August 2022 to 31 October 2022. Ethical approval was taken from the Institutional Review Committee. All the patients presenting to the Department of Internal Medicine with headaches as primary complaints were included. Patients with incomplete information and altered sensorium were excluded. Convenience sampling method was used. The point estimate was calculated at a 95% Confidence Interval.
Results: Among 69 patients, the prevalence of migraine was 13 (18.84%) (9.61-28.07, 95% Confidence Interval). Of those diagnosed with migraine headaches, 4 (30.77%) were male patients, and 9 (69.23%) were female patients. The mean age of diagnosis of migraine headache was 30±11.5 years.
Conclusions: The prevalence of migraine among patients presenting with headaches to the Department of Internal Medicine was found to be higher than in the other studies done in similar settings.
Mesorrhine Type of Nose among Medical Students of a Medical College
Authors: Jha Mina , Kumar Jha Ashwini , Prasad Thakur Umeshwar , Sinha Ragni , Jha Anushree
Published: September 2023

Introduction: The nose is an attraction point in our face and one of the important sense organs of our body. The knowledge of the type of nose is essential for surgeons undertaking esthetic repair and reconstruction of noses The aim of this study was to find out the prevalence of the mesorhine type of nose among medical students of a medical college.
Methods: A descriptive cross-sectional study was done among medical students of medical college after obtaining ethical approval from the Institutional Review Committee. Students of age groups 16-25 years from different religions with various castes/ethnicities were included. Those with craniofacial abnormalities, nasal deviation and a history of nasal trauma were excluded. All the nasal parameters were measured with the help of vernier’s calliper and the nasal index was calculated. Convenience sampling method was used. The point estimate was calculated at a 95% Confidence Interval.
Results: Among 215 medical students, the prevalence of mesorrhine type of nose was 130 (60.46%) (53.92-67, 95% Confidence Interval).
Conclusions: The prevalence of mesorrhine type of nose among medical students was similar to other studies done in similar settings.
Adapting to a Hard Situation: BIPA Teachers' Successful Strategies for Teaching Local Culture During the COVID-19 Pandemic
Authors: Laksono Prayitno Tri , Ismiatun Febti
Published: September 2023

Teaching culture is now highly challanging for teachers of Bahasa Indonesia bagi Penutur Asing (henceforth: BIPA) or Indonesian Language for Foreign Speakers since it is conducted online during pandemic. Several strategies had been offered by numerous researchers and educators to be applied in BIPA teaching yet the results remained unsatisfactory. Thus, this study aimed to explore the strategy used in teaching local culture by BIPA teachers during online learning. Using descriptive qualitative design, researchers recruited thirty-three BIPA teachers who have experience teaching local culture for one year. They came from Indonesia, Malaysia, Switzerland, and Philipphines.Triangulation data were applied by distributing the questionnaires, conducting online classroom observation, and doing in-depth interviews. After all data were gathered, researchers followed the Miles and Huberman flow model for analysis. The results showed that BIPA teachers had limited time and interaction in the hard situation during the pandemic, therefore, teaching local culture by using online platform as one of the solutions since the students cannot interact directly with Indonesian speakers was worth to conduct. To support teaching local culture, BIPA teachers implemented three strategies, including watching cultural video shows, simplifying reading, and providing foreign students with more role-playing activities to engage with local cultures material. These strategies adequately assisted them in understanding the concept of Indonesian local culture and supported their communication ability with Indonesian speakers.
The Culture Gap: An Analysis of Source, Target, and Global Culture Representation in Indonesian English Teaching Textbooks
Authors: Jismulatif Jismulatif , Putri Syadza Adila
Published: September 2023

Most Indonesian educators are insufficient to address the importance of educating students about other cultures. This problem emerges as a result of foreign language teachers' lack of understanding of how to incorporate culture into language acquisition, particularly in English. This research aims to investigate culture's representation and examine the culture introduced in Indonesian textbooks for senior high school students who learn English as a foreign language. Employing a qualitative descriptive approach with an intercultural perspective, the study systematically analyzes the cultural content and themes present in three Electronic English teaching textbooks: Bahasa Inggris X, Bahasa Inggris IX, and Bahasa Inggris XI revised edition (2017) by Kemdikbud RI. The analysis of the textbooks' contents is conducted using the framework developed by Cortazzi and Jin (1999), specifically focusing on Source Culture, Target Culture, and International Culture. These textbooks were selected as they are widely used in Indonesian senior high schools and are published by the Indonesian Ministry of Education and Culture. The findings of the study reveal that the dominance of source culture content is significant, while the representation of target culture and international culture is considerably low. Furthermore, among the 19 cultural motifs categorized as Big Culture and Little Culture, the prevalence of Little Culture themes is most notable. The findings of this research shed light on the existing disparity and call for a more comprehensive approach to cultural education in English language learning. By acknowledging the imbalance and addressing the representation of different cultures, educators can better equip students with intercultural competence and foster a deeper understanding of diverse cultural perspectives.
First Language Interfere in EFL Classes: Revealing Students’ Perspectives and Teachers’ Reasons in ELL
Authors: Liando Nihta Vera Frelly , Tatipang Devilito Prasetyo , Wuntu Ceisy Nita
Published: September 2023

Multilingualism is a common phenomenon among Indonesian students who are proficient in both national and local languages. However, the use of the first language (L1) in English as a Foreign Language (EFL) classrooms has been a subject of ongoing debate. This study explores the use of the first language (L1) in English as a Foreign Language (EFL) classrooms by investigating the perspectives of Indonesian students and teachers’ reasons. The study used a qualitative approach with a in-depth semi-structured interviews conducted with teachers, and questionnaire for the students, convenience sampling was used to select 105 participants from grade 12 of IPA, IPS, and Bahasa. Results showed that the majority of students had a positive perspective on the use of L1 by their English teachers during lessons. However, there was no significant difference in the students' perspectives based on gender and major classes. Teachers' reasons for using L1 included bridging students' knowledge, motivating students, and creating an active learning atmosphere. However, the overuse of L1 was found to be a potential problem, as it could lead to a lack of mastery of the target language. The findings suggest that the use of L1 in EFL classrooms can be beneficial but should be used in moderation to avoid students becoming too reliant on it. Teachers should use L1 as a means to facilitate learning, not as a substitute for the target language. This study provides important insights into the use of L1 in EFL classrooms from the perspectives of both students and teachers. These findings have important implications for language teaching practices and policies, not only in Indonesia but also in other multilingual contexts worldwide. Further research is needed to explore the long-term effects of L1 use on language acquisition and to develop effective strategies to minimize its negative impact.
A Closer Look on Indonesian EFL students’ Writing Process: The Application of Cognitive and Metacognitive Strategies
Authors: Azizah Safira , Soraya Soraya
Published: September 2023

Cognitive and metacognitive strategies have been researched to find an effective strategy in teaching writing. However, little attention has been given to investigate what is on the students’ minds while applying those strategies in the writing process. This descriptive qualitative study aims to investigate the process of applying the cognitive and metacognitive strategies by EFL students while performing argumentative essays. Three university students of the English Department taking the Essay Writing subject were invited to record the process of authoring argumentative essays using Zoom recording to display full audio and video on screen. Their writings were checked and the students were interviewed. This process used think-aloud protocols (TAPs) completed with the screen recording method (SRM) to record all activities on the computer screen, students’ work, and the interview explored the learners’ perception towards particular situation in their writing process. The data were categorized and analyzed using English as a foreign language (EFL) writing strategies as a framework for narrative analysis.  This study found that both cognitive and metacognitive strategies helped all participants complete their essay through the thinking process and decision making of each step and strategy. While cognitive and metacognitive were applied distinctively in each participant’s writing processes, it produced the internalization of writing steps critically in self-regulated learning.  This study demonstrates that cognitive and metacognitive processes are effective in promoting varied writing strategies and self-regulated learning for EFL learners. To get a thorough application of cognitive and metacognitive strategies in writing activity, future research can use other genre for students at different age or level of education.
Exploring Needs in English Learning Materials for Visual Communication Design Students and Graduates: A Mixed-Methods Approach
Authors: Wijayanto Pikir Wisnu , Barlian Yelly Andriani , Nurbani Sri
Published: September 2023

The field of Visual Communication Design (VCD) in Indonesia requires students and graduates to enhance their English language skills to stay competitive globally. However, there is a significant gap in understanding the specific English language material needs of students and graduates in this field, so it needs to be more understanding of their particular linguistic needs. This mixed-methods study aims to explore the disparities in English language skills perceived by VCD students and graduates in Indonesia and identify their specific English language material needs. . Through questionnaires, interviews, and focus group discussions, data were collected from 30 students and 10 graduates. The findings reveal differences in language proficiency or skills perspectives between VCD students and graduates , emphasizing the importance of designing language courses that align with learners' specific needs and industry demands. This study's implications for English language education in various industries highlight the significance of effective communication in a globalized world. By addressing learners' specific language demands, educators can better support students' language learning goals and prepare graduates for success in their professional endeavors. Implementing industry-specific language instruction and curriculum can enhance learners' competitiveness and communication in the workplace, promoting stronger international collaborations within the creative industries. Although challenges may arise in implementing changes, a partnership between academic institutions and industry stakeholders can bridge the gap between academic language learning and real-world language demands. Addressing learners' needs in English language education can ultimately contribute to their professional growth and success in the global market.