bluuebunny/crossref_metadata_2025 huggingface dataset:
CHARACTERIZING THE PERSON DEPRIVED OF LIBERTY USING KRETSCHMER’S THEORY
Authors: Bandolos Irish P. , Orilla Luzviminda T.
Published: December 2023

The purpose of this study was to characterize a Person Deprived of Liberty (PDL) in determining crime causation using Kretschmer’s classification. These PDLs who committed crimes covering the study's findings may help practitioners identify potential offenders through profiling, and the period of 2015 to 2017, were confined in the Bureau of Jail Management and Penology Region XI. The study's findings may help practitioners identify potential offenders through profiling come up with additional literature related to policing and share findings and recommendations to inform future researchers and clarify the policy implications of the association of Body Mass Index and delinquency. The study employed Quantitative Descriptive Research utilizing secondary data. Descriptive Research was a method to generate knowledge in describing the characteristics of offenders thru Body Mass Index about the occurrence of rape, murder, attempted murder, frustrated murder, and robbery. The findings of the study revealed that most of the crimes being studied were perpetrated by athletic type of persons for three consecutive years. It concludes that the state of muscularity may lead to masculinity which allows to dominate others and encourage to use violence and threat. Muscular or physical strength has concluded that an offender was more muscular or physically more robust than a non-offender.
 

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AN ANALYTICAL DISCUSSION ON METHODOLOGICAL RELEVANCE OF DEVELOPMENT ASSISTANCE COMMITTEE’S EVALUATION CRITERIA
Authors: Shah Sada Hussain
Published: December 2023

Monitoring and evaluation are modern approaches used to study project logic and these help in solving project problems. Taking a few muscles and bones from social research these studies are growing in the fields. Monitoring and evaluation studies take key methods and tools from social research, particularly operational research. Therefore, these are deemed identical to social research but monitoring and evaluation are not social research. These are deserted children of social research who are growing independently in the fields based on needs. This discussion paper doesn’t explore the history of evaluation but explains the conceptual trajectory of evaluation starting from its mandate to the practice. Development or humanitarian sector is not running based on the theory of demand and supply. The development sector is based on the logic of need and fulfillment. Therefore, evaluation in the development sector is also grounded in need. While explaining the conceptual roots and practices of evaluation in the development sector. Commonly used OECD/DAC evaluation criteria are taken for discussion. Hence the evaluation is an abductive approach of study that focuses on project logic and helps in solving project problems or measuring project results. Therefore, an abductive approach to examination is used in this paper. Coming with the deductive approach, the review starts with theory and ends at practice, and following the inductive approach review starts with practice to help generalizing concepts. Both approaches have limitations when applied to examine evaluation practices and mandate. Because the practices and mandate are already existing in the vacuum of evaluation. Therefore, this specific analysis is an attempt to cognize the linkages between existing evaluation theory and practice. Vivid cognition in building trajectory between evaluation ideology and practice. Leads to recognize the scope of evaluation that ultimately contributes to sophisticated evaluation practices. The journey of this analysis embarks with fundamental questions, why the OECD/DAC criteria are being used for evaluations in the development sector, and considered useful? What are the logical links among evaluation mandate, evaluation approach, evaluation frame “OECD/DAC criteria”, and evaluation methods?
 

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The Influence of Emotional Intelligence, Professionalism, and Individual Characteristics on the Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans-­Migration, and Labor in the Balangan Regency, South Kalimantan Province
Authors:   Pancasetia College of Economics Banjarmasin, Adnan Apippudin , Jayen Fredy ,   Pancasetia College of Economics Banjarmasin, Kadir Abdul ,   Pancasetia College of Economics Banjarmasin, Anizar Sriyunia ,   Pancasetia College of Economics Banjarmasin, Hariadi H. M. Firdaus ,   Pancasetia College of Economics Banjarmasin
Published: December 2023

This study aims to examine the influence of Emotional Intelligence, Professionalism, and Individual Characteristics on the Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans­-Migration, and Labor in the Balangan Regency, South Kalimantan Province. The population in this study consists of employees of the Investment and Integrated One-Stop Service Agency, Transmigration, and Labor Office in Balangan Regency, totaling 109 individuals. The sampling method used in this research is the census method. The selection of the census method in this study is based on the consideration that all employees of the Investment and Integrated One-Stop Service Agency, Transmigration, and Labor Office in Balangan Regency amount to 109 individuals. Therefore, the entire population is used as the sample. The data analysis used in this research is multiple linear regression with statistical tools facilitated by the IBM SPSS v.21 program. The results of this study indicate that Emotional Intelligence, Professionalism, and Individual Characteristics have an influence on Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans­-Migration, and Labor in the Balangan Regency, South Kalimantan Province. The Individual Characteristics variable has a dominant influence on the on Performance of Employees of the Investment Agency, Integrated One-Stop Service, Trans­-Migration, and Labor in the Balangan Regency, South Kalimantan Province.
Good Governance and Voluntary Tax Compliance Behaviour in Lagos State, Nigeria: An Empirical Analysis
Authors:   Department of Accounting, Babcock University, Ilisan-Remo, Ogun State, Nigeria., A. Augustine ADEKOYA, , Ifayemi M OLAYINKA, ,   Department of Accounting, Babcock University, Ilisan-Remo, Ogun State, Nigeria., G. Oluwatosin AINA, ,   Department of Accounting and Finance, McPherson University, Seriki-Sotayo, Ogun State, Nigeria.
Published: December 2023

Globally, Voluntary Tax Compliance (VTC) behaviour level has become a major concern to policy makers, government and tax consultants. Constant loss of tax revenue due to bad governance, mistrust, or misrule are perceived to have adversely affected state economic growth, financial viability and infrastructural development. Many researches have been conducted on VTC behaviour, but not many considered the effect of Good Governance (GG) in their study. This study examined the probable influence of GG on taxpayers VTC behaviour in Lagos state, Nigeria. The study employed survey research design and random sampling techniques. Seven hundred and fifty questionnaire were administered for data gathering while 82.8% response rate was achieved. The study employed descriptive and inferential statistics to analyze the data at 5% level of significance. The study shows that GG positively influenced VTC among individual taxpayers in Lagos state, Nigeria (Adj. R2 =0.101, F(4, 619)=18.35, p=0.000). There was evidence that trust in government, transparency and rule of law have significant relationship with VTC behaviour in Lagos state, Nigeria while accountability has insignificant relationship with VTC behaviour. The study concluded that GG influenced individual VTC behaviour in Lagos state, Nigeria. Therefore, the mechanism for GG should be entrenched to reduce revenue loss. Also government should provide quality service with timely rendering of government account for citizens informed decision. Tax law should be simple, fair, and unambiguous. Above all, tax revenue should be invested on public goods of utmost importance while tax payment culture should be institutionalized.
Simultaneous Equation: The Case of Inflation & Rupiah Exchange Rate in Indonesia 2001-2022
Authors:   Faculty of Economics and Business, University of Mataram & Lombok, Indonesia, Salam Rheta Da Lhutfa , Basuki Prayitno ,   Faculty of Economics and Business, University of Mataram & Lombok, Indonesia
Published: December 2023

This study aims to determine the relationship between inflation and the rupiah exchange rate in Indonesia in 2001-2022, using simultaneous equations through a two-stage least square (2SLS) approach. The method used in this study is simultaneous equation regression, in which the variables are interconnected. The data used in this study is Indonesian state data for 2001-2022, including inflation, exchange rates, interest rates, gross domestic product, and exports obtained from the Badan Pusat Statistik (BPS) Indonesia website. The results of the study based on the two-stage least square (2SLS), the simultaneous equation of inflation (INF), showed that the variable interest rate (R) and gross domestic product (GDP) had a significant effect on inflation (INF). In contrast, the exchange rate variable (ER) did not significantly affect inflation (INF). Simultaneously, the exchange rate (ER), interest rate (R), and gross domestic product (GDP) affected inflation (INF) because F (prob) was smaller from alpha = 5%. Then, in the exchange rate equation (ER), inflation variables (INF), money supply (M2) and exports (X) have a significant effect on the exchange rate. Simultaneously, Inflation (INF), money supply (M2), and exports (X) affect the exchange rate (ER) because F (prob) is smaller than alpha = 5%.
The Effectiveness of Massage and Stretching Therapy against Neck Pain and Range of Motion (Rom) in Online Game Players
Authors:   Departement of Sport Science, Faculty of Sport and Health Science, Yogyakarta State University, Yogyakarta, Indonesia., Mahesvi Hafiz , Graha Ali Satia ,   Departement of Sport Science, Faculty of Sport and Health Science, Yogyakarta State University, Yogyakarta, Indonesia.
Published: December 2023

As is known, massage is a non-pharmacological method that can be beneficial for muscle strength and flexibility. Static positions in playing online games with a long duration play a role in causing neck disorders. This study aims to examine the effectiveness of massage and stretching therapy on healing neck injuries in online game players. This study used a pre-experimental design with one group posttest-pretest design. The population in this study was students who visited Burjo Pamungkas who played online games (3-5 hours) a day. The study sample was 20 people determined by purposive sampling. The data collected were pain scale data with Numeric Rating Scale and ROM measured by Goniometer, both before and after a combination treatment of massage and stretching for 40 minutes. . The analysis technique used is Wilcoxon Signed Rank with a signification level of 5%. The results of this study showed that the combination treatment of massage and stretching can reduce pain scale and increase neck Range of Motion (ROM) significantly (p < 0.05). From the calculation of the effectiveness of the treatment, it was found that the effectiveness of reducing the pain scale by 57% and the effectiveness of increasing ROM by an average of 24.01%.
Evaluation of the Special Sports Class (KKO) Program Using the Illuminative Model at SMP Negeri 3 Samigaluh Kulon Progo
Authors:   Universitas Negeri Yogyakarta, Yogyakarta, DIY, 55281, Indonesia, Fakhrurozi Zaza Afnindar
Published: December 2023

This research was conducted with the aim of (1) to know and describe the illuminative model activities related to the coaching of special sports classes at SMP Negeri 3 Samigaluh, (2) to provide insight information and guidance to teachers/coaches in understanding and implementing KKO, (3) to know the facilities and infrastructure that support the implementation of achievement coaching carried out in the Special Sports Class (KKO) at SMP Negeri 3 Samigaluh and (4) to know the results of coaching the achievements of the Special Sports Class (KKO) at SMP Negeri 3 Samigaluh carried out by schools and sports teachers/coaches with the illuminative model. This research uses a qualitative approach with an illuminative model. This research was conducted at SMP Negeri 3 Samigaluh, Kulon Progo. The research was conducted in September-October 2023. The subjects of this research were the principal, teachers, coaches, and 6 special sports class students. The data analysis technique used by Miles & Huberman with data triangulation. The instruments used were observation, interview, and documentation. The results showed the achievement of the implementation of the KKO coaching program at SMP Negeri 3 Samigaluh has been running quite well. although the implementation of a written coaching curriculum for KKO classes does not yet exist. Teachers' insight in understanding and implementing the KKO program at SMP Negeri 3 Samigaluh teachers understand enough in implementing KKO coaching at SMP Negeri 3 Samigaluh, teachers and coaches are also considered to have enough practice. The adequacy of facilities and infrastructure in coaching KKO at SMP Negeri 3 Samigaluh is good enough, although overall the facilities and infrastructure used are still inadequate. The success of the KKO coaching program at SMP Negeri 3 Samigaluh using this evaluation has only been running since 2022, so the resulting achievements are not yet available.
Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan
Authors: Fatwa M. Ihsan , Sudiarti Sri , Kusmilawaty Kusmilawaty
Published: December 2023

One of the information systems that is really needed in companies, without good information, company management will experience difficulties in making decisions. The information system needed in a company is an accounting information system, because basically an Accounting Information System (AIS) is a system that processes data and transactions to produce information that is useful for planning, controlling and operating a business. This research aims to analyze the effectiveness of information systems. Accounting for Revenue from Goods Safekeeping Services at PT. Pegadaian (Persero) UPS Sibuhuan. The research method used in this research is descriptive qualitative with a field approach through interviews and documentation, then analysis is carried out. The results of this research indicate that the accounting information system for goods deposit services revenue has been implemented effectively at PT Pegadaian (Persero) UPS Sihubuan. PT Pegadaian (Persero) UPS Sihubuan uses source documents to collect initial data about business activities, and then transfers the data to a computer. With well-designed source documents, data entry can be used properly for speed in recording business activities. When data about business activities has been collected, the next step is the process of updating previously stored information about the resources affected by these activities. The updating process is carried out directly, transactions occur and then produce output, namely financial reports. There is an accounting information system reporting process for deposit service revenues in the form of recognition, measurement, disclosure, reporting and accounting report notes.
Transformasi Ekonomi Indonesia: Keluar Dari Middle Income Trap (MIT) Menuju Indonesia Emas 2045
Authors: Suyitno Sidqy Lego Pangesthi
Published: December 2023

Makalah ini melakukan evaluasi dan refleksi terhadap pembangunan ekonomi Indonesia dalam periode Rencana Pembangunan Jangka Panjang (RPJP) 2005-2025 serta memberikan visi mengenai pembangunan ekonomi Indonesia periode RPJP 2025-2045. Dalam refleksi ditunjukkan pertumbuhan dan ketahanan ekonomi Indonesia; PDB per kapita dan kualitas pertumbuhan ekonomi; stabilitas moneter dan keuangan; ketahanan dan keberlanjutan fiskal serta rasio pajak; dan daya saing, peran manufaktur dan produktivitas. Disimpulkan bahwa kinerja ekonomi Indonesia cukup baik, namun masih menghadapi tantangan untuk dapat keluar dari jebakan negara berpendapatan menengah (middle income trap). Dalam bagian Visi 2025-2045: Transformasi ekonomi untuk keluar dari jebakan negara berpendapatan menengah direkomendasikan beberapa strategi, di antaranya mengenai pengembangan inovasi domestik, hilirisasi industri, pembangunan ekonomi yang inklusif dan berkelanjutan, serta perluasan pendidikan di bidang STEAM (science, technology, engineering, arts, mathematics).
Growth and Lipid Production of Marine Microalgae Tetraselmis Chuii Cultured in Different Phosphorus Concentrations
Authors:   Department of Aquaculture, Faculty of Fisheries, Chattogram Veterinary and Animal Sciences University, 4225 Khulshi, Chattogram, Bangladesh, Khatoon Helena
Published: December 2023

Lipid produced in the marine microalgae, Tetraselmis chuii has the potential to be processed into biofuels which can replace the use of fossil fuels that contributes to the global warming on earth. The purpose of this study was to determine the effects of phosphorus on lipid production in Tetraselmis chuii. Therefore, Tetraselmis chuii was cultured under normal concentration of phosphorus in the Conway medium. The cell was harvested on the fourth day and then transferred and cultured under different concentrations of phosphorus (10g, 15g, 20g, 25g and 30g of NaH2 PO4 .2H2 O in 1 L Conway medium). The cell density and optical density analysis of the culture were analyzed daily whereas the biomass (dry weight) analysis and lipid extractions were carried out on every alternate day. Result of the study showed that the highest lipid production in Tetraselmis chuii was achieved on day 4 in the phosphorus sufficient culture medium (25 g/L of NaH2 PO4 .2H2 O). Under the deficiency of phosphorus in the culture medium especially when the growth reached the stationary phase, more lipids accumulated in all the treatments. Therefore, our findings illustrated that phosphorus was important in regulating the growth of Tetraselmis chuii and the lipid accumulation was higher when the growth of Tetraselmis chuii was limited by the depleted phosphorus. In addition, total lipid yields also increased with the presence of excess phosphorus in the culture medium.
Propulsion Systems PNN (Non-Newtonian Propulsion)
Authors:   Doctor in Physics, ASPS, Italy, Lauret Emidio
Published: December 2023

As the facts incontrovertibly demonstrate, rocket astronautics has been unable to place permanent outposts on the Moon since the time of Apollo 11 or more than half a century ago. I don't know if you realize that today with Project Artemis NASA is trying to redo what it did over 50 years ago! The tragic failure and scrapping of the Space Shuttle (14 dead astronauts) in about 30 years of launches has in fact taught nothing to those who are about to waste more time with the inevitably failing project for rocket chemical propulsion.
Origin The Beginning
Authors:   Independent Researcher, Novosibirsk, Russia, Ivanovich Ponomarenko Petr
Published: December 2023

The stage of the universe preceding the hypothetical “Big Bang” is comprehended: • The first law of the universe is substantiated and formulated • The characteristics of the First Existence (First Principle) are given, its criteria are defined; • A definition is given to the States of the Primordial Existence, as a potential set of Differences; • The “mechanics” of formalization of the Primordial Existence are presented; • The essence of the formalization of the First Existence as a “tool” of binary logic is revealed; • The essence of Abstract Meaning and Abstract Functionality, as dual components of the First Existence, is revealed; • The concept of the ideal component of the universe is formulated as the algorithmic base of the Primordial Being, defined by the term PATTERN.
A Leitura De Fábulas Para Além Do Conflito Entre As Personagens
Authors: Lopes-Rossi Maria Aparecida Garcia
Published: December 2023

O gênero discursivo fábula oferece rica oportunidade para atividades de leitura inferencial que transcendem a compreensão do conflito entre as personagens da narrativa fabulística e permitem a interpretação da forma alegórica como a fábula coloca em discussão traços de caráter e comportamentos dos seres humanos. A discussão sobre valores morais é um aspecto da formação humana e da atuação crítica no mundo social. Muitos materiais didáticos atuais, no entanto, ainda apresentam uma abordagem limitada de leitura desse gênero. Este artigo objetiva contribuir para práticas de leitura de fábulas, após apontar as perspectivas restritas de uma proposta de leitura de fábula de um material didático atual. Fundamenta-se na concepção bakhtiniana de linguagem e na perspectiva sociocognitiva de leitura. Os resultados da investigação demostram que o gênero discursivo fábula comporta quatro procedimentos de leitura, articulados a partir da fundamentação teórica. Dessa forma, é possível mobilizar conhecimentos sobre o gênero, o tema da fábula e suas relações com comportamentos humanos observados no contexto social. Conclui-se que, assim desenvolvida, a leitura da fábula permite uma atitude responsiva, dialógica e crítica com relação ao valor moral colocado em discussão, em sintonia com competências previstas para o ensino de Língua Portuguesa.
Production of flour for human consumption from the reuse of organic waste
Authors: Palacios Serrano Josselyn Melissa , Velez Velez Gisbel Carolina , Latorre Castro Gisela Beatriz , Cevallos Cedeno Ramon Eudoro
Published: December 2023

The present work aims to take advantage of residues from plantain and banana for the elaboration of flours that comply with the norms NTC-2799:1991 and NTE-INEN-616:2006. The experimental work involved preparing plantain and banana peels and then taking them to grinding and sifting. The results show good quality flour that meets the rigors of the Colombian Technical Standards. However, E. coli bacteria were observed in the developed flours, which should be considered to improve hygiene in the production process.
Pengaruh Modal Usaha dan Motivasi terhadap Minat Berwirausaha pada Mahasiswa Tingkat Akhir Ekonomi Syariah Universitas Ibn Khaldun Bogor
Authors: Said Alfian
Published: December 2023

Metode penelitian ini mengunakan metode kuantitatif, pengambilan datalangsung dari objek penelitian berupa penyebaran questioner secara langsung kepada mahasiswa tingkat akhir ekonomi syariah universitas ibn khaldun bogor. Dengan menyajikan fakta-fakta atau kenyataan yang terjadi dilapangan yang diamati melalui observasi,catatan lapangan dan penyebaran angket kepada mahasiswa tingkat akhir ekonomi syariah universitas ibn khaldun bogor.Penelitian ini bertujuan 1). Mengetahui pengaruh modal usaha dan motivasi terhadap berwirausaha pada mahasiswa tingkat akhir jurusan ekonomi syariah di universitas ibn khaldun bogor. 2). Mengetahui bagaimana cara memotivasi minat berwirausaha pada mahasiswa tingkat akhir jurusan ekonomi syariah universitas ibn khaldun bogor.Hasil penelitian dalam skripsi ini bahwa pengaruh modal usaha dan motivasi dalam minat berwirausaha pada mahasiswa tingkat akhir ekonomi syariah universitas ibn khaldun bogor. Masuk dalam kategori positif antara variabel independen yaitu modal usaha dan motivasi serta variabel dependen yaitu minat berwirausaha. Dapat dibuktikan dengan hasil sebagai berikut 1) hasil uji t diatas diperoleh nilai thitung variabel Modal Usaha (X1) sebesar  14,106 dengan nilai signifikansi sebesar 0.000 < 0,05 variabel Motivasi (X2) sebesar  2,061 dengan nilai signifikansi sebesar 0.000 < 0,05 Maka dapat disimpulkan bahwa variabel Motivasi (X2) secara parsial memiliki pengaruh yang signifikan terhadap Minat Berwirausaha (Y). sehingga hasil presentasi dari koefiensi data yang diperoleh dalam penelitian ini sebesar 78,1%

Kata Kunci: modal usaha,motifasi,wirausaha
Pengaruh Karakter Siswa dan Motivasi Belajar Terhadap Kompetensi Belajar Akidah Akhlak Siswa Madrasah Aliyah Negeri Kabupaten Kuningan
Authors: Afriyanti Diah Nur , Udin Saepudin , Suryamih Iim , Setiawati Yanti Hasbian
Published: December 2023

The background of this research is that there is still no effective competence to learn morality because competence is knowledge, skills, and abilities that have become part of one's self. The objective of this research is to know the positive influence of student character on the competence of learning in academia, to understand the positive impact of learning motivation on competence, and to know the positive impact of the character of students on the motivation of learning. This research method uses quantitative research with the partial least squares (PLS) approach and structural equation modeling (SEM). The sample is 150 students and using simple random sampling tecnict. The results of the study were positive and statistically significant for the direct influence of student character on the learning competence, Learning motivation has a direct positive and statistically significant influence on the learning competence, positive and statistically significant for the direct influence of student character on learning motivation. The result of the calculation of the path coefficient (Path Coefisien) was the equation KB = 0.898 KS + 0.389 MB, which means that the competence of learning in academia of 56.7% can be explained by the character of the student and 38.9% by the learning motivation variable with a constellation value of 0.898. The results of the data analysis show a value = R-square adjusted of 0.931, which means that 93.1% of the variation of the endogenous variable of learning competence can be explained by the exogenic variables of student character and learning motivation, when the remaining 6.9% is explained by variations of change not included in this model.

Keywords: student character, learning motivation, learning competence
Teknik Perencanaan Pendidikan Di Madrasah Aliyah Darul Ihsan
Authors: Rambe Ali Akbar , Azmi Fachruddin , Tanjung Akbar , Kesuma Euis Indah , Daulay Isma Hayati , Harahap Khoirul Saleh , Fauzi Mhd Armawi
Published: December 2023

The implementation of Islamic education planning is one of the important efforts in developing the education system at Al IQRA's Private Madrasah Ibtidaiyah (MIS) on Jalan PLTU No. 3 Belawan Sicanang. Madrasah Ibtidaiyah Al Iqra' was founded on December 12, 1995 and has been around for about 28 years. The research method used in the Islamic Education Planning Implementation research (Principles, Objectives, Functions, Cycles, Models and Work as well as Planning Information) at MIS Al Iqra' Belawan is a qualitative research method with a descriptive approach. This research resulted that the implementation of Islamic education planning at MIS Al IQRA' Belawan has made a positive contribution in increasing the effectiveness and quality of Islamic education. However, there is still room for further development, such as increasing parental involvement, developing holistic Islamic-based assessments, and applying technology in Islamic learning.

Keywords: Implementation, Planning, Islamic Education.
Pengaruh Suasana Kafe dan Promosi Terhadap Keputusan Pembelian : Ajudan Kopi Karawang
Authors: Trisakti Muhamad Noufal , Arnu Anggi Pasca
Published: December 2023

This research was conducted with the aim of knowing how much influence the cafe atmosphere and promotions have on purchasing decisions at the Karawang Coffee Aide Cafe. This research method uses quantitative methods with descriptive verification. The data collection technique used in this study is primary data obtained through questionnaires. The population of this study were visitors to the Karawang coffee aide cafe through a survey totaling 366 people in 2022. This study used a significance level of 10% for a sample calculation of 100 people who were determined using a purposive sampling technique. This study uses path analysis to determine how much influence the cafe atmosphere and promotions have on purchasing decisions.The results of the correlation analysis between the atmosphere of the cafe and purchasing decisions get a value of 0.0824, meaning that both have a strong correlation with a positive and one-way relationship of 82.4%. The partial test results of the atmosphere of the cafe on purchasing decisions with a path coefficient value of 55.7% and the calculation of the coefficient of determination is 31.02%, this shows that the atmosphere of the cafe has a partial influence on purchasing decisions of 31.02%. While the promotion variable has a path coefficient value of 26.4% and the calculation of the determination coefficient is 6.96%. this shows that promotion has a partial effect on purchasing decisions of 6.96% while the remaining 93.04% is influenced by other variables not examined. The results of the hypothesis testing of the influence of cafe atmosphere and promotions on purchasing decisions simultaneously have an effect of 0.5388 or 53.88% while the influence of other variables outside the model is 0.4612 or 46.12%.

Keywords: Cafe atmosphere, Promotion, Purchase Decision.
Implementasi Manajemen Kurikulum Pesantren dalam Membentuk Karakter Mandiri Santri
Authors: Maulana Irfan , Sa’diyah Maemunah , Bahruddin Bahruddin
Published: December 2023

Forming an independent character in students is a challenging task as they are accustomed to receiving attention and being dependent on their parents, which can result in them becoming spoiled and lazy when they enter the environment of Islamic boarding schools. Hence, it is crucial to have effective curriculum management to foster the development of students' independent character. The aim of this study was to examine the implementation of curriculum management at the Primago Modern Islamic Boarding School and the strategies employed to shape students' independent character. A qualitative approach with a descriptive research design was employed, and data were collected through descriptions and illustrations. The findings revealed that the management of the pesantren curriculum is closely associated with the management functions known as POAC: planning, organizing, implementing, and evaluating. These functions have been successfully implemented at the Primago Modern Islamic Boarding School. Moreover, efforts to nurture students' independent character at the school include programs such as fish farming and entrepreneurship, along with the cultivation of habits that encourage students to undertake various activities independently while being closely supervised by the boarding school caretakers. The implication is that the development of this independent character will equip students with valuable skills and qualities for their future lives beyond the boarding school environment, allowing them to become self-reliant individuals.
Pengaruh Struktur Modal Struktur Aktiva dan Likuiditas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Anggraini Nur Fatmawati , Istiatin Istiatin , Hartono Sri
Published: December 2023

The purpose of this research is to describe the effect of financial structure, asset composition, and liquidity level on the profits of manufacturing companies listed on the Indonesia Stock Exchange. Over a period of 24 months, 78 companies in the manufacturing sector suffered losses due to sampling. It was successfully studied that the impact of asset structure on profitability was not significant, the impact of capital structure on real profitability, and liquidity had a significant impact on manufacturing companies based on this study.

Keywords: Capital Structure, Asset Structure, Liquidity, Profitability
Pengaruh Brand Image terhadap Keputusan Pembelian di Restoran Bakmie Kalimantan Hin Lie
Authors: Wardanah Iga Dwi , Paulana Usmarus
Published: December 2023

Most of the consumers who come to the Bakmie Kalimantan Hin Lie Restaurant are consumers who have high trust and a positive view of the brand image in the restaurant. In addition, the Bakmie Kalimantan Hin Lie Restaurant has unique characteristics and advantages which most restaurants do not have. Therefore, this study was conducted to determine the effect of Brand Image in three dimensions, namely the dimensions of Strength, Uniqueness and Favorable on purchasing decisions at Bakmie Kalimantan Hin Lie Restaurant. This study used quantitative methods and data collection techniques were carried out using questionnaires and interviews. Then, the researcher used the Nonprobability Sampling technique with the Purposive Sampling method to determine a research sample. Then the researchers used the Pearson Product Moment formula to measure the validity test and used the Alpha Cronbach technique to measure the reliability test. The analytical method used in this study is a simple linear regression analysis method using the SPSS Version 25 application.Based on the results of data analysis carried out, it is simultaneously proven that there is a positive and significant influence on consumer purchasing decisions at the Bakmie Kalimantan Hin Lie Restaurant, this can be seen from the Strenghtness dimension, the value of tcount on the Strenghtness dimension is 2.302 and the sig value obtained is 0.023, then for the Uniqueness dimension, the tcount value for the Uniqueness dimension is 1,110 and the sig value is 0.270 and the last for the Favorable dimension, the tcount value for the Favorable dimension is 0.390 and the sig value is 0.697. then with the value of Fcount on the Brand Image variable of 5.939 and the sig value of 0.017.

 Keywords: Brand Image, Purchase Decision, Restaurant
Peran Celebrity Endorser, Social Media Marketing dan Gaya Hidup terhadap Impulse Buying: Studi pada Pengguna Body Lotion Scarlet Whitening
Authors: Dina Siva Bella , Marlien R. A.
Published: December 2023

This study aims to determine the effect of celebrity endorser, social media marketing, and lifestyle on impulsive buying behavior Scarlett Whitening body lotion product. By using a purposive sampling technique, 102 respondents were obtained by a Google form questionnaire which was distributed via social media. The resulting data were processed and analyzed using multiple linear regression analysis methods, by using the classical hypothesis test to examine the accuracy of the model and the t-test and coefficient of determination (R2) test to analyze the hypothesis. The results prove that celebrity endorsers and lifestyle have a positive and significant effect on impulse buying. On the other hand, social media marketing has proven to have no effect on impulse buying.

Keywords: Celebrity Endorser, Social Media Marketing, lifestyle, and Impulse Buying
Pengaruh Struktur Modal, Tingkat Pertumbuhan, Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2018-2021
Authors: Wiyono Gendro , Rana Odilia Yunita
Published: December 2023

The dividend policy is a company's financial decision whether the profits earned will be distributed to shareholders or retained as retained earnings to finance future investments. Dividend policy often creates conflict between company management and shareholders. This study aims to examine the effect of capital structure, growth rate, company size on dividend policy in consumer goods industry sector companies listed on the IDX in 2018-2021. Which will be used as samples in this study, namely as many as 18 companies. In this study, the capital structure is proxied using the Debt to equity ratio (DER), the growth rate is proxied by total asset growth (Growth), and company size is proxied by log of total assets (Size). Proposive sampling method is the method used as a determinant of this research sample. The analytical method used is descriptive test, classical assumption test and multiple linear regression analysis using the SPSS application. The results of this study indicate that capital structure has a negative effect on dividend policy, company growth and company size have a positive effect on dividend policy.

Keywords: Capital Structure, Growth Rate, Company Size, Dividend Policy
Pengaruh Pendapatan Usaha dan Biaya Operasional terhadap Laba Bersih Periode Triwulan I Tahun 2019-Triwulan I Tahun 2023: Studi Kasus pada PT Indo Pureco Pratama, Tbk
Authors: Helen Helen , Marliani Sari , Yuliawati July
Published: December 2023

This study aims to help companies determine the level of performance achieved in achieving net profit, their financial condition and the partial and simultaneous influence of business income and operational costs on net profit for the first quarter of 2019-first quarter of 2023 at PT Indo Pureco Pratama, Tbk. This study uses a quantitative analysis method with multiple linear regression analysis techniques using SPSS Version 24. The population is PT Indo Pureco Pratama, Tbk with a sample of financial reports for the period I quarter 2019-IV quarter 2023 with a sampling technique using purposive sampling.The study results descriptively explain that business income, operational costs and net profit of PT Indo Pureco Pratama, Tbk are in good condition during the period I quarter 2019-first quarter 2023. The results of the hypothesis test analysis show that partially business income has a positive and significant effect on net profit PT Indo Pureco Pratama, Tbk is proven by the calculated t value of 19.282 > 2.179 and a significant value of 0.000 < 0.05 and operational costs have a negative and significant effect on the net profit of PT Indo Pureco Pratama, Tbk proven by the calculated t value of -15.975 > 2.179 and the significant value 0.000 < 0.05 and simultaneously business income and operational costs have a positive and significant effect on the net profit of PT Indo Pureco Pratama, Tbk as evidenced by the calculated F value of 2698.620 > 4.75 and a significant value of 0.000 < 0.05.
Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022
Authors: Pricylia Dhea Aristy , Budiantara Martinus
Published: December 2023

Indonesia is one of the developing countries where the phenomenon of fraud is not unfamiliar to the public. Types of fraud that occur in Indonesia include financial statement fraud, misappropriation of state assets/wealth, and corruption. Therefore, it is essential to address financial statement fraud. This research aims to prove whether cash flow shenanigans have an impact on detecting fraud in financial statements. The results of the study indicate that days sales outstanding (DSO) significantly influences the detection of fraud in financial statements. Delaying payment of obligations (DPO) does not have a significant impact on detecting fraud in financial statements. Reducing inventory purchases (DSI) significantly influences the detection of fraud in financial statements. Net income (CFNI) significantly affects the detection of fraud in financial statements.

Keywords : Cash Flow Shenanigans, Fraud, Financial Reports
Loyalty Is Reviewed From Competency, Organizational Culture, Work Environment And Rewards: Study On Working Occupational Therapists At A Hospital In The Surakarta Region
Authors: Muhtar Basuki Sukandaru , Sudarwati Sudarwati , Istiatin Istiatin
Published: December 2023

Loyalty in Terms of Competencies, Organizational Culture, Work Environment, and Rewards (Study of Hospital Occupational Therapists in the Surakarta). This study aims to determine and explain the effects of Competencies, Organizational Culture, Work Environment, and Rewards on Hospital Occupational Therapists in Surakarta. The population is all Occupational Therapists who work in Hospitals in Surakarta, the number of which is 37. The sampling technique uses the census method with a total sample of 37 respondents. Data collection using a questionnaire. Data analysis technique used statistical analysis, namely multiple linear regression test, F test, t test, and the coefficient of determination. The results of the study show that competence, organizational culture, work environment, and rewards have a positive and significant effect on the loyalty of hospital occupational therapists in the Surakarta area. This means that the higher the level of competence, organizational culture, work environment and rewards, the higher the employee loyalty, conversely the lower the level of competence, the lower employee loyalty can be. Competency, Organizational Culture, Work Environment and Rewards variables contributed to Loyalty by 57.1% while the remaining 43.9% was explained by other variables not proposed in this study. Suggestions from this research, Hospitals need to selectively provide improvement programs competence, rewards, and opportunities to practice Occupational Therapy by applying Organizational Culture at work in a conducive work environment.
Konsep Pemasaran Islam pada Unit Usaha Pesantren “Gambia Department Store”
Authors: Izzati Sayyida Alya , Wahyudi Amin
Published: December 2023

Islamic marketing is marketing that focuses on creating value and optimizing benefits based on honesty, justice, openness, and sincerity in accordance with the principles of transactional agreements in Islam. Gambia Department Store is one of the cottage business units that should apply the concept of Islamic marketing and Islamic values of the cottage in terms of marketing. The research method used in this research is field research with a qualitative approach. The data collection technique uses interviews and observations. While the data analysis uses inductive analysis. The purpose of this research is to find out the suitability between the marketing concept applied by Gambia Department Store with the 7P's Islamic marketing concept and to find out the Islamic values of the cottage applied by the managers of Gambia Department Store in its marketing activities. The result of this research is that Gambia Department Store has implemented Islamic marketing concept based on Islamic teachings. This is evidenced by the conformity between the marketing concept applied by Gambia Department Store and the integration of the 7P's Islamic marketing concept. In addition, Gambia Department Store also applies Islamic values in the marketing activities carried out, such as the value of honesty, discipline, order and sincerity of the staff and employees in the management and marketing of the goods in Gambia Department Store.
Analisis Pengaruh Celebrity Trust terhadap Konstruk Kredibilitas dan Ekuitas Merek Kosmetik Lokal Indonesia
Authors: Rinaldi Marelita
Published: December 2023

The rapid development in the cosmetics industry in Indonesia has triggered competition between companies. The marketing strategy using celebrity endorsements is one of the strategies often used by cosmetic companies. Supported by the Korean wave phenomenon in Indonesia, several local cosmetic industry companies have started using celebrity endorsements with South Korean celebrities. This study aims to determine the effect of celebrity trust on advertising credibility, brand credibility, and brand equity in local cosmetic companies that endorse celebrities with South Korean celebrities. The data in this study were obtained through online questionnaires distributed through social media. Data were obtained from 222 respondents then analysed using the  PLS-SEM method. The research analysis results show that celebrity trust is positively and significantly related to advertising and brand credibility. Advertising credibility and brand credibility are positively and significantly related to brand equity.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan:
Authors: Cahyaningtias Cindy Eka , Rosyadi Imron
Published: December 2023

This research examines the influence of the variables Current Ratio, Debt to Equity Ratio, and Gross Profit Margin on the value of Automotive and Component Subsector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The time period covered in this research is 4 (four) years, namely 2019 to 2022. This research uses secondary data, namely collecting information from annual financial reports which include the variables Current Ratio, Debt to Equity Ratio, and Gross Profit. Margins. This data was obtained from 11 samples of companies in the Automotive and Components Subsector Manufacturing sector listed on the Indonesia Stock Exchange (BEI). This research aims to evaluate the influence of these variables on company value. Data processing and analysis methods include descriptive statistical analysis, linear regression on panel data (using the Chow test and Hausman test for selection), multiple linear regression analysis on panel data, hypothesis testing (involving the T test and F test), and data analysis evaluation. coefficient of determination. The results and discussion of the research are that the Current Ratio has a positive but not significant effect on company value, the Debt to Equity Ratio has a negative but not significant effect on company value, and Gross Profit Margin has a positive and significant effect on company value.
Implementasi Program Jalan Pintas dalam Pelayanan Administrasi Kependudukan di Dispendukcapil Kabupaten Pasuruan
Authors: Eflizar Julian Mochammad Rendy , Widiyarta Agus
Published: December 2023

Program Jaringan Pelayanan Penyandang Disabilitas (Jalan Pintas) merupakan program yang dibuat oleh Dispendukcapil Kabupaten Pasuruan karena arahan dari Dirjen Dukcapil untuk membuat gerakan program jemput bola bagi penyandang disabilitas dalam pelayanan administrasi kependudukan. Tujuan penelitian ini adalah untuk mengetahui implementasi program Jaringan Layanan Disabilitas (Jalan Pintas) dalam pelayanan administrasi kependudukan di Dispendukcapil Kabupaten Pasuruan. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dengan teknik penentuan informan melalui purposive dan snowball sampling. Teori yang digunakan adalah teori implementasi menurut David C. Korten yang dikutip oleh (Christianingrum & Djumiarti, 2019) yang mempunyai 3 indikator antara lain kesesuaian program dengan kelompok sasaran, kesesuaian program dengan organisasi pelaksana, dan kesesuaian kelompok sasaran ke organisasi pelaksana. Hasil penelitian menunjukkan bahwa implementasi program Jalan Pintas dalam pelayanan administrasi kependudukan telah berjalan dengan baik. Hal ini dibuktikan dengan puluhan kali aksi jemput bola yang menandakan bahwa program Jalan Pintas merupakan program yang tepat dan dibutuhkan oleh para penyandang disabilitas. Namun pada indikator kesesuaian kelompok sasaran dengan organisasi pelaksana, ditemukan bahwa program Jalan Pintas tergolong pasif karena menunggu laporan dari pemerintah desa, masyarakat, atau Dinas Sosial agar program tersebut dapat dilaksanakan. bisa diimplementasikan.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur di Indonesia
Authors: Nengsi Rahma
Published: December 2023

This study aims to examine the effect of Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio on firm value. The research was conducted on 196 manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. A sample of 77 companies was selected with purposive sampling method. This research uses quantitative method and panel data regression analysis using the Eviews Version 12 software to determine the relationship between variables. The results showed that partially Return On Asset, Debt to Equity Ratio, Current Ratio, and Price Earning Ratio have a positive and insignificant effect on firm value. While Total Asset Turnover has a negative and insignificant effect on firm value. Then, simultaneously Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio have an significant effect on firm value.