bluuebunny/crossref_metadata_2025 huggingface dataset:
UNDERSTANDING THE DETERMINANTS OF CRYPTOCURRENCIES ADOPTION AMONG YOUNG MALAYSIANS
Authors: OLOWOLAYEMO AKEEM , MPAWENIMANA ABDALLAH SAIDI , TANG SEIK YNG , ADEWALE NAFISAH , ANDANI MOHAMMED ADAM
Published: June 2024

Currently around the world and especially in Malaysia, digital currencies are still in their nascent stage, especially among university students. Several groups like government establishments, the business community, and young generations among others have started to take considerable interest in the use of digital currencies for different forms of transactions. However, the potential of cryptocurrencies has not been entirely exploited to its fullest. This study examined the impact of digital currency adoption on the Malaysian economy through a quantitative design using an online survey. The population for this study includes young, educated people in Malaysia, specifically undergraduates and young graduates. This research evaluates Malaysian university students' and young graduates’ awareness and usage of cryptocurrencies as well as the challenges envisaged by various strata of users regarding the impact of digital currency adoption on the economy and the future of banking and money. The findings show that statistically significant positive relationships exist between the dependent variable (Intention to use Cryptocurrencies) and all independent variables of the study, (namely, awareness, perceived ease of use, perceived usefulness, perceived trustworthiness as well as perceived risk), and the dependent variable, intention to use (IU) (with correlation coefficient r-values of 0.106 and 0.164 with the p-value is 0.000 and significance level of 0.01). The study therefore concludes that the potential of cryptocurrencies invading the global market, despite the advantages of cryptocurrencies, is yet to be widely accepted among Malaysians.
Methodological foundations for achieving fundamental economic and food security of the country
Authors:   Tatar Institute of Agribusiness Personnel Retraining, Kazan, Russia, Yakushkin Nikolay M. , Sharipov Salimzyan A. ,   Tatar Institute of Agribusiness Personnel Retraining, Kazan, Russia, Alekseev Sergey L. ,   Tatar Institute of Agribusiness Personnel Retraining, Kazan, Russia
Published: June 2024

Currently, the country’s food self-sufficiency has been achieved, but it is largely based on imported means of production and technologies. The introduction of harsh sanctions by unfriendly countries and the conduct of a special military operation sharply limited their entry into Russia, there was an increase in prices for all imported goods necessary for farmers, which caused significant problems for agricultural enterprises, processing enterprises, etc. Hence, there is an urgent need to overcome the technical and technological gap as soon as possible and ensure economic and food security on the basis of own means of production, that is, real fundamental food security. Cardinal modernization of the agro-industrial complex will seriously increase its efficiency and competitiveness. However, it must be carried out with a scientifically sound strategy with the integrated implementation of interrelated and complementary activities. This has become the subject of consideration in this study.
Assessing economic losses method due to unbalanced feeding of animals at livestock enterprises
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russia, Lukyanov Pavel B.
Published: June 2024

With unbalanced feeding of animals, the economic efficiency of management decreases, which is due to the occurrence of economic losses associated with a shortage of products (milk, weight gain) due to a drop in animal productivity. The purpose of the study is to develop a method for a comprehensive assessment of the economic efficiency of the diet based on its balance indicators for all standardized components and ratios. The essence of the method is to use penalty functions (PF) to describe productivity losses. For each component and ratio normalized in the calculation, its own loss function is created, with its own set of weighting coefficients that determine the form and behavior of the function. When comparing the calculated feeding rates and the actual nutritional value of the diet based on the PF values, it becomes possible to calculate the economic losses that arise when feeding the diet. These losses consist of the cost of the feed itself and losses due to lost products. As a result of the study, work was done to formalize the type of penalty functions for all normalized components and ratios. A software package (PC) CORAL has been developed for visual visualization of diet imbalances and calculation of losses caused by this imbalance. The PC allows you to automatically calculate losses for any diet and perform tabular and graphical analysis of these losses. The introduction of PC into the practice of livestock specialists makes it possible to quickly assess the effectiveness of diets and adjust their composition, achieving higher economic results.
DEA-model for evaluating the efficiency of using grain production resources in agrozones and districts of the Krasnoyarsk Territory
Authors:   Krasnoyarsk State Agrarian University, Krasnoyarsk, Russia, Parshukov Denis V.
Published: June 2024

The article considers the issues of optimization and efficient use of grain production resources at the regional level. The purpose of the study was to develop and test a mathematical model for a multi-criteria assessment of the efficiency of using grain production resources for agricultural zones and districts of the Krasnoyarsk Territory. A nonparametric method for estimating the limits of DEA effectiveness was used. A mathematical model of CCR has been compiled with four input parameters of resource availability and three output parameters of production and economic effects. According to the results of the study, the degree of differentiation in the resource provision of grain production in the agrozones and districts of the region was determined. The territories with highly efficient and low-efficient values of using the resource base of the grain industry of the Krasnoyarsk Territory have been identified. The directions for increasing the efficiency of using grain production resources in the region for the medium term are defined: for highly efficient areas, this is the introduction of innovative agricultural technologies for arable land processing; for medium-efficient areas, it is necessary to update the fleet of agricultural machinery and increase production costs for the applied technologies of arable land processing; for low-efficient areas, it is necessary optimization of the use of grain production resources on the current resource base.
About new individual forms of economy: self-employed in the agricultural economy
Authors:   Ural State Economic University, Ekaterinburg, Russia, Semin Alexander N. , Sosenkov Alexey V. ,   Ural State Mining University, Ekaterinburg, Russia
Published: June 2024

A comparative analysis of the legislation regarding the establishment of a special tax regime for the category of “self-employed” in the agricultural sector of the economy with the current law for owners of personal subsidiary plots (LPH) was carried out. The dynamics of the development of small forms of economic activity, including labor activity in the entrepreneurial sphere and within the framework of production of products for own use, are considered. The main groups of tax payers for “professional activities” are identified, and a formula is proposed for determining the “greed-stinginess” coefficient of self-employed people in agricultural production.
Factors influencing business socialization
Authors:   National University of Life and Environmental Sciences of Ukraine, Nagorny V.
Published: June 2024

The study is devoted to topical issues of business socialization. Social, economic and environmental aspects of business activity are analyzed. In order to generalize information, a number of key factors that have a direct impact on business socialization were determined. It is important to note that the war that started in February 2022 has an important influence on the evolution of social responsibility in the business environment in Ukraine. However, the main role in increasing the costs of social responsibility was played by the civic activity of both owners and employees of enterprises. Support from the state, as well as active support of the Armed Forces of Ukraine (AFU) and its own personnel, has become a fundamental task for Ukrainian companies in this difficult period
Enhancing Teacher Performance Through Millennial Teacher Characteristics, Work Culture, and Person-Job Fit Mediated by Employee Engagement
Authors: Rachman Azhariah , Sunarno Sunarno , Saputra Nanda , Judijanto Loso , Nurhidin Edi , Zamroni M Afif
Published: June 2024

Teachers are the key to the success of a nation in improving the quality of life of its people in the future. This research aims to find research gaps with previous research which makes four main points to be used as questions in this research, namely 1. Analyzing the characteristics of millennial employees, work culture, and personal job fit towards lecturer competence. 2. Analyzing millennial employees, work culture, and personal job fit on lecturer performance 3. Analyzing lecturer competency on lecturer performance 4. Analyzing the extent to which the role of lecturer competence mediates the characteristics of millennial employees, work culture, and personal job fit on lecturer performance. This research method uses quantitative research with an explanatory research approach. The number of samples in this study was 105 selected using the census method. To test the hypothesis in this study, structural equation model analysis techniques were used. The results of this research show that the findings show that efforts to increase Employee Engagement through millennial employee characteristics, work culture, and personal job Fit have the potential to make a positive contribution to improving employee performance. The following recommendations are for teachers to increase employee engagement, so teachers need to be focused and stimulated to encourage teachers to be more innovative in their work so they can improve teacher performance and for future researchers to evaluate the variables of this research on different populations and increase the population size.
Pengaruh Persepsi Harga, Citra Merek Dan Electronic Word Of Mouth (E- WOM) Terhadap Minat Beli Aplikasi musik Spotify Premium
Authors: Maghfiroh Laili , Aminah Siti
Published: June 2024

The presence of music applications is an influence on people's lifestyles, especially the Millennial generation. The lifestyle of people who are influenced by the existence of the internetand current trends and the continued development of devices that increasingly provide convenience in supporting online activities, causing a shift in music listening habits from CD / radio to online music streaming, this shift causes a new trend, namely free topaid listening behavior. This study aims to determine the effect of price perception, Brand Image and E-WOM on Buying Interest in Spotify Premium Music Application Services. This research is included in the type ofquantitative research with the method of collecting data in the form of questionnaires. The sample in this study amounted to 80 respondents The sampling technique used was non-probability sampling with the purposive sampling method. Data are obtained by distributing questionnaires. The data analysis method uses Partial Least Square (PLS) analysis with the help of the Smart PLS
3.0 program, From the results of the study shows that Price Perception, Brand Image and E-WOM have a positive and significant effect on the Buying Interest of Spotify Premium Music Application Services. This is inline with the hypothesis, itcan be said to be significant (positive).
Pengaruh Persepsi Harga, Kualitas Pelayanan, dan Kepercayaan Pelanggan terhadap Keputusan Pembelian Ulang melalui Kepuasan Pelanggan Mixue Ice Cream & Tea Samarinda
Authors: Ardiyani Mardalena , Andriana Ana Noor
Published: June 2024

This study aims to determine how much effect of consumer behavior, such as price perceptions, service quality, and trust that consumer of Mixue ice cream & tea Samarinda get on repurchase decisions with customer satisfaction as an intervening variable. This is quantitative research with 110 primary data from questionnaires and using the Structural Equation Modelling (SEM) data analysis technique. Where the results show that perceived price, service quality and customer trust have a positive and significant effect on customer satisfaction. Price perceptions and service quality have a positive but insignificant effect on repurchase decisions, but customer trust has a positive and significant effect on repurchase decisions. And price perceptions have a positive but insignificant effect on repurchase decisions mediated by customer satisfaction, but service quality and customer trust have a positive and significant effect on repurchase decisions mediated by customer satisfaction.
Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Penurunan Tarif PPH Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pemilik UMKM Di Kabupaten Gresik
Authors: Putri Marcella Islamay Ellen Erindra , Widajantie Tituk Diah
Published: June 2024

This study aims to test empirically the effect of understanding taxation, taxpayer awareness, and reducing pph rates on the compliance of individual taxpayers who own MSMEs in Gresik District. The type of research used is quantitative research. The sample consists of taxpayers in the Gresik Pratama KPP working area. Determination of the sample in this study using probability sampling technique, namely simple random sampling and obtained as many as 100 respondents. The data collection technique used a questionnaire. This research analysis technique uses the PLS method and is tested using the SmartPLS 4.0 program. The results of this study indicate that understanding taxation has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance, a decrease in pph rates has a positive and insignificant effect on taxpayer compliance.
Pengaruh Magang Wirausaha Merdeka, Motivasi, Penggunaan Media Sosial Dan Self-Efficacy Dalam Meningkatkan Minat Berwirausaha Mahasiswa
Authors: Syifana Aenuriya , Rochmatullah Mahameru Rosy
Published: June 2024

This study aims to analyze the significance of the influence of independent entrepreneurial internships, motivation, social media usage, and self-efficacy on students' entrepreneurial interest. The method used in this research is correlational with a quantitative approach. The data collection technique used in this study is a questionnaire. The population in this study consists of students who have participated in the Independent Entrepreneurial Program in 2023, totaling 400 students from 8 universities. The sample in this study was taken from 30% of the total population, which is 120 students. The data analysis technique used in this study consists of instrument validity and reliability tests, classic assumption tests (normality test, heteroskedasticity test, and multicollinearity test), multiple regression analysis (t-test and F-test), and determination coefficient. The results of the study concluded that: Hypothesis 1 states that independent entrepreneurial internships have a significant effect on students' entrepreneurial interest. Hypothesis 2 states that motivation has a significant effect on students' entrepreneurial interest. Hypothesis 3 states that social media usage does not have a significant effect on students' entrepreneurial interest. Hypothesis 4 states that self-efficacy has a significant effect on students' entrepreneurial interest. Independent entrepreneurial internships, motivation, social media usage, and self-efficacy collectively or together influence entrepreneurial interest.
Analisis Biaya Promosi Pada PT. Bangun Karawang Megah
Authors: Betharini Nuke , Mulyadi Dedi , Sandi Santi Pertiwi Hari
Published: June 2024

With the increasing need for housing in Karawang, PT. Bangun Karawang Megah saw a promising opportunity and decided to build housing in response to increasing demand. To market this housing project, PT. Bangun Karawang Megah plans a careful promotional strategy. This research aims to find out how promotional costs can increase revenues at PT. Build a Magnificent Karawang. The method uses descriptive qualitative techniques using interview data collection and literature studies related to the research variables. The results that were published based on the interviews that had been conducted were PT. Bangun Karawang Megah uses various platforms to promote its housing such as Instagram, brochures, banners and billboards. The company also provides special service to customers with additional offers in the form of free aluminum frames, washing machines and back covers. The conclusion obtained based on interviews that have been conducted is the importance of promotion via Instagram. Anjar Septianto's involvement as a brand ambassador proves that investment in public figures can provide a 28.49% increase in sales in August, even though the cost of promotion using a brand ambassador is relatively low, only Rp. 2. 500,000, but this promotion proved to be very profitable because it succeeded in increasing revenue from IDR 8,748,000,000 to IDR 20,250,000,000 and this revenue became the highest revenue obtained by the company in 2023.
Pengaruh Kualitas Produk, Persepsi Harga, Store Atmosphere Terhadap Keputusan Pembelian Pada Forthis House Coffee Kota Samarinda
Authors: Kharim Ainnul , Zaini Muhammad
Published: June 2024

Talking about coffee is always a conversation that attracts people's attention, especially coffee lovers. In Indonesia, coffee has become a popular trend because many people like this drink, this is in accordance with the Theory of Planned Behavior (TPB) and this theory is used as the grand theory in this research. This research aims to determine the influence of product quality, price perception, store atmosphere on purchasing decisions partially and simultaneously. This research uses quantitative research using an associative approach with a Likert scale. The sampling technique used was the Probability Sampling technique via Accidental Sampling with a sample of 100 Forthis House Coffee consumer respondents in Samarinda City. This research uses the Statistical Package for The Social Science (SPSS Version 26) to test the hypothesis. The research results show that there is a significant influence on price perceptions and store atmosphere, while product quality does not have a significant influence on purchasing decisions. However, simultaneously these three variables have a significant influence on purchasing decisions. So this research proves that consumers of Forthis House Coffee in Samarinda City really consider the price offered and really pay attention to the atmosphere of the cafe so they can make purchasing decisions about Forthis House Coffee in Samarinda City.
Analisis Faktor – Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdapat Di BEI
Authors: Saragih Ruthefika Maydebora , Sormin Frans Kevin Jamot Pahotton , Panjaitan Aprilia Paskalita , Katharina Ninta , Seliamang Yunelci Martha
Published: June 2024

Financial distress merupakan suatu kondisi penyebab kebangkrutan yang paling sering dihadapi oleh suatu perusahaan. Suatu kondisi dimana perusahaan tidak dapat melunasi hutang atau kewajiban financialnya sehingga perusahaan tersebut terancam bangkrut disebut financial distress. Ada berbagai faktor yang mempengaruhi situasi financial distress suatu industri terutama perusahaan manufaktur sektor industri barang konsumsi. Variabel independen diukur dengan arus kas operasi, profitabilitas, likuiditas, dan leverage. Populasi penelitian adalah berupa perusahaan disektor industri barang konsumsi yang terdata di Bursa Efek Indonesia tahun 2018 – 2019. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel, sehingga terdapat 29 perusahaan yang memenuhi kriteria. Metode analisis memakai analisis regresi linera berganda dengan memanfaatkan software SPSS versi 23. Hasil penelitian menyatakan arus kas operasi, profitabilitas, dan likuiditas memiliki pengaruh akan financial distress pada perusahaan manufaktur sektor industri barang konsumsi di BEI periode 2018 – 2021 bernilai signifikansi kurang dari 5% (<0,05), sedangkan leverage menunjukkan hasil tidak memiliki pengaruh terhadap financial distress bernilai signifikansinya lebih dari 5% (>0.05).
Analisis Harga Pokok Produksi Dengan Metode Full Costing Terhadap Penetapan Harga Jual Pada Pabrik Kerupuk Malarat Di Kabupaten Karawang
Authors: Rizki Cita , Sihabudin Sihabudin , Fauji Robby
Published: June 2024

UMKM Harum Wangi cake is a business operating in the culinary sector which produces various cakes such as sponge cake, brownies and donuts. One of the obstacles to production is that determining the selling price is often inaccurate and causes the determination of the cost of production and raw material costs to be irrelevant, thus giving rise to overhead costs for labor and the production process. This research aims to analyze the calculation of the cost of production based on the full coasting method for UMKM Harum Wangi cake. The method used in this research is quantitative. Based on the research results, it can be seen that perhit. The basic production costs applied by UMKM for Harum Wangi cakes do not yet refer to the full costing method that has been calculated. The difference in cost of production between companies using the Full Costing method is caused by differences in cost allocation which shows that there is an advantage in calculating the cost of production based on the Full Costing method and to be able to determine the cost of goods sold, namely production costs must be calculated at the beginning of each month based on the previous period's sales report. This research aims to calculate the cost of goods for UMKM fragrant cakes using the Full Costing method.
Keyword : Price, Production, Fullcosting
Money Mastery: Elevating Your Financial Competence in a Fast-paced World
Authors: Oktoriza Linda Ayu , Qodari Amimah , Sari Vera
Published: June 2024

This research investigates the intricate relationships between financial education, technology utilization, financial behavior, and financial competence among customers of Bank BCA Tembalang. Utilizing a quantitative research design and employing random sampling, data was collected from 70 bank customers. Path analysis using SmartPLS was conducted to examine direct and indirect effects. The results reveal significant direct effects of financial education and technology utilization on financial competence, as well as significant indirect effects through financial behavior. Financial education emerges as a key driver in shaping positive financial behaviors and enhancing financial competence, while the utilization of financial technology also plays a significant role. These findings underscore the importance of targeted educational initiatives and the adoption of digital financial tools in promoting financial literacy and empowering individuals to make informed financial decisions. Ultimately, this research contributes to the advancement of strategies aimed at improving financial well-being and service efficiency within the banking sector.
Efektivtas Akuntansi Hijau Dan Kompetensi Petani Dalam Pengelolaan Keuangan Usaha Tani
Authors: Pramukti Andika , Asriadi Andi Amran , Mukarramah Sitti , Adiningrat Andi Arifwangsa , Malik Mahardika Catur Putriwana
Published: June 2024

Petani di Indonesia, khususnya di daerah pedesaan, sering menghadapi berbagai permasalahan ekonomi dan keuangan yang menghambat pengelolaan usaha tani yang berkelanjutan dan efisien. Penelitian ini bertujuan untuk mengetahui efektivitas akuntansi hijau dan kompetensi petani terhadap pengelolaan usaha tani. Lokasi penelitian ini di Kabupaten Maros dan di Kabupaten Takalar Provinsi Sulawesi Selatan. Teknik pengumpulan data dengan observasi, wawancara kepada informan. Metode penelitian yang digunakan yaitu analisis berupa kualitatif dengan Langkah-langkah mulai reduksi data, penyajian data sampai penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa akuntansi hijau yang  diterapkan cukup efektif namun belum optimal yang dilakukan oleh petani dalam mengelola keuangan usaha tani, sedangkan kompetensi petani kurang efektif dalam mengelola keuangan usaha tani.
Neraca Kehidupan Dan Laba Rugi Kehidupan : Pengelolaan Keuangan Bisnis Yang Seimbang Dengan Kehidupan Pribadi
Authors: Rustan Rustan , Adiningrat Andi Arifwangsa , Kalsum Ummu , Zulaeha Sitti , Kusumaningrum Sheila
Published: June 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis neraca kehidupan dan laba rugi kehidupan dalam pengelolaan keuangan bisnis dengan kehidupan pribadi. Penelitian ini menggunakan pendekatan fenomenologi yang bersifat kualitatif, dengan paradigma interpretif sebagai payung penelitian. Adapun teknik pengumpulan data yang digunakan untuk penelitian ini adalah teknik wawancara, pengamatan /observasi, dan dokumentasi. Hasil penelitian ini menunjukan bahwa neraca kehidupan memberikan dampak positif walupun belum optimal dalam pengelolaan keuangan usaha dengan kehidupan pribadi, Laba rugi kehidupan memberikan dampak negative dalam pengelolan keuangan dengan kehidupan pribadi, UMKM dapat menciptakan keseimbangan usaha dunia dan diakhirat dalam pengelolaan keuangan dengan baik dan positif.
 Kata kunci: Manajemen Keuangan, Keuangan Bisnis, Neraca Kehidupan, Laba Rugi Kehidupan dan UMKM
Optimalisasi Manajemen Keuangan Dan Sumber Daya Manusia Dalam Mendukung Kesehatan Pekerja Bongkar Muat Pada Perusahaan Transportasi Laut
Authors: Adiningrat Andi Arifwangsa , Asmasary Andi Arwinny , Rusnaedi Rusnaedi , Ruhayu Yuyu , Amalianty Nur , Naidah Naidah
Published: June 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis optimalisasi manajemen keuangan dan manajemen sumber daya manusia dalam mendukung Kesehatan pekerja bongkar muat pada Perusahaan Transportasi Laut. Metode penelitian yang digunakan yaitu analisis kualitatif. Hasil penelitian ini menunjukan bahwa 1). Pengelolaan keuangan pada perusahaan transportasi laut memiliki peran krusial yang efisien dan efektif dalam kelangsungan operasional dan pertumbuhan bisnis. 2).  Manajemen keuangan cukup optimal dan efisien dalam  mendukung Kesehatan pekerja bongkar muat melalui melalui program Kesehatan dan Keselamatan Kerja (K3).  untuk meningkatkan kesejahteraan dan keuntungan serta operasional  signifikan bagi Perusahaan. dan 3). Strategi optimalisasi manajemen sumber daya manusia (SDM) cukup efektif dalam mendukung kesehatan pekerja bongkar muat kesejahteraan pekerja, mengurangi risiko kecelakaan, dan meningkatkan produktivitas.
Invest Wisely, Save Smartly: Unleashing Your Financial Potential
Authors: Rizki Ainur , Elanda Yochi , Falah Asep Saeful
Published: June 2024

This study delves into the intricate dynamics of financial potential among Bank Sumut's clientele, focusing on the interrelationships between investment decisions, saving habits, financial literacy, and financial potential. Using a quantitative research design and employing Smart PLS analysis, data was collected from a sample of 100 bank customers through random sampling. The findings reveal significant direct effects of investment decisions, saving habits, and financial literacy on financial potential, underscoring their crucial roles in shaping individuals' financial capabilities. Additionally, the study uncovers significant indirect effects, highlighting the mediating role of financial literacy in the relationships between investment decisions, saving habits, and financial potential. These results emphasize the importance of promoting financial literacy alongside encouraging prudent saving habits and informed investment decisions to enhance customers' overall financial well-being. The insights derived from this research offer valuable implications for Bank Sumut and similar financial institutions in designing effective strategies to empower their clientele towards achieving long-term financial stability and success.
Dampak Financial Self-Efficacy Dan Financial Technology Terhadap Inklusi Keuangan
Authors: Damayanti Vira , Budiwitjaksono Gideon Setyo
Published: June 2024

Penelitian ini bertujuan mengevaluasi dampak financial self-efficacy dan financial technology terhadap inklusi keuangan. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) dengan bantuan software SmartPLS versi 4.0. Sampel terdiri dari 100 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa financial self-efficacy dan financial technology memberikan kontribusi positif terhadap inklusi keuangan. Temuan ini mengindikasikan bahwa keyakinan individu dalam kemampuan finansial dan penggunaan teknologi keuangan memainkan peran penting dalam meningkatkan akses serta partisipasi dalam sistem keuangan. Oleh karena itu, strategi untuk memperkuat financial self-efficacy dan memperluas adopsi financial technology dapat menjadi langkah efektif dalam mendorong inklusi keuangan yang lebih luas. Penelitian ini memberikan wawasan penting bagi para pemangku kepentingan untuk merancang kebijakan dan program yang mendukung peningkatan literasi keuangan dan penggunaan teknologi, guna mencapai inklusi keuangan yang lebih baik.
Social Commerce Surge: The Fusion of Shopping and Social Media
Authors: Pandowo Aditya , Rahmani Shinta , Hapsari Ajeng Andriani
Published: June 2024

This study investigates the dynamics of social commerce within PT. Manado Jaya Lestari, focusing on the influence of Social Media Engagement and E-commerce Features on Consumer Trust and Purchasing Behavior. A sample of 100 consumers was selected through random sampling, and data were collected via structured surveys. The analysis was conducted using Smart PLS (Partial Least Squares) to examine both direct and indirect effects. The results reveal that Social Media Engagement significantly influences Consumer Trust and Purchasing Behavior, both directly and indirectly. However, while E-commerce Features demonstrates a significant direct effect on Purchasing Behavior, its indirect effect through Consumer Trust is nonsignificant. These findings underscore the crucial role of consumer trust as a mediator in the relationship between social media engagement and purchasing behavior. The study concludes by emphasizing the importance of fostering consumer trust through active engagement on social media platforms to drive sales, alongside continually improving e-commerce features to enhance the overall online shopping experience.  
 Keywords : Social Media Engagement , E-commerce Features, Consumer Trust, Purchasing Behavior
Penghargaan Finansial Dan Pertimbangan Pasar Kerja Dalam Memperkuat Religiusitas Dan Pengetahuan Akuntansi Syariah Terhadap Intensi Berkarir Di Lembaga Keuangan Syariah Studi Pada Mahasiswa Akuntansi Di Solo Raya
Authors: Harimurti Fadjar , Sriyanto Sriyanto
Published: June 2024

Tujuannya adalah untuk menguji pengaruh moderasi imbalan finansial dan pertimbangan pasar kerja terhadap pengaruh religiusitas dan pengetahuan akuntansi syariah terhadap niat mahasiswa akuntansi di Solo Raya untuk berkarir di lembaga keuangan syariah. Penelitian ini menggunakan sampel sebanyak 100 mahasiswa akuntansi di Solo Raya, dengan teknik purposive sampling. Kriterianya, mahasiswa tingkat akhir dan lulus mata kuliah Akuntansi Syariah. Metode analisis menggunakan Moderating Regression Analysis dan uji t. Hasil (1) religiusitas dan pengetahuan akuntansi syariah tidak berpengaruh signifikan terhadap niat mahasiswa untuk berkarir di lembaga keuangan syariah. (2) Imbalan finansial dan pertimbangan pasar kerja bukan merupakan variabel moderasi pengaruh religiusitas terhadap niat mahasiswa untuk berkarir di lembaga keuangan syariah. (3) Imbalan finansial dan pertimbangan pasar kerja terbukti menjadi variabel moderasi yang dapat memperkuat pengaruh religiusitas terhadap niat mahasiswa untuk berkarir di lembaga keuangan syariah.
Kata Kunci : religiusitas, pengetahuan, imbalan, pasar tenaga kerja, niat, akuntansi syariah
ABSTRACT
Objective, to examine the moderating effect of financial rewards and labor market considerations on the influence of religiosity and knowledge of sharia accounting on the intentions of accounting students in Solo Raya to have a career in Islamic financial institutions. The study using sample of 100 accounting students in Solo Raya, with purposive sampling technique. Criteria, final year students and pass the Sharia Accounting course. The method of analysis using Moderating Regression Analysis and t test. Results (1) religiosity and knowledge of sharia accounting have no significant effect on students' intention to have a career in Islamic financial institutions. (2) Financial rewards and labor market considerations are not moderating variables on the effect of religiosity on students' intention to have a career in Islamic financial institutions. (3) Financial rewards and labor market considerations are proven to be moderating variables that can strengthen the influence of religiosity on students' intention to have a career in Islamic financial institutions.
Analisis Kinerja Keuangan Dengan Menggunakan Rasio Likuiditas, Solvabilitas Terhadap Rasio Profitabilitas PT. Unilever Indonesia Tbk, (UNVR) Dan PT. Indofood Sukses Makmur Tbk, (INDF) Periode 2021-2022
Authors: Setiawan Wahyu , Putri Q Hasnaa Rizky , Hermuningsih Sri
Published: June 2024

The purpose of this study was to analyze the comparative financial performance of PT Unilever Indonesia Tbk, (UNVR) and PT Indofood Sukses Makmur Tbk, (INDF) on the Indonesia Stock Exchange for the period 2021-2022. The research methodology used is a qualitative descriptive method with a case study type of research. The type of panel data (time series and cross section) comes from secondary data from the Indonesia Stock Exchange. The sampling technique used purposive sampling method with annual data from 2014-2018. The data was analyzed using a qualitative comparison of the company's financial performance through a comparative approach with liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the liquidity ratio (CR) of INDF had better performance than UNVR. The liquidity ratio (QR) of INDF has better performance than UNVR. The solvency ratio (DAR) of INDF companies has better performance than UNVR. The solvency ratio (DER) of INDF companies has better performance than UNVR. Based on the profitability ratio (ROA) the UNVR company has better performance than INDF. profitability (ROE) the UNVR company has better performance than INDF.
Analisis Faktor Preferensi Milenial Bekerja Terhadap Pemilihan Hotel
Authors: Lucyani Lulu
Published: June 2024

Some millennials need a comfortable resting place for business trips. The purpose of this study is to analyze what factors influence millennial behavior towards their preferences for choosing hotels during business trips. This study uses a quantitative method with an EFA (Exploratory Factor Analysis) approach with secondary data and primary data stages referring to millennial preference behavior in choosing hotel recommendations. The results of the analysis of millennial behavior factors on preferences for choosing hotels when traveling on business, can show the recommendation of the millennial generation's choice of hotels for business travel needs which refers to millennial behavior towards preferences.
Pengaruh Pelatihan Akuntansi, Tingkat Pendidikan Dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Subang
Authors: Nurpadillah Siti , Sujaya Fista Apriani , Astriani Devi
Published: June 2024

Tujuan penelitian ini untuk mengetahui pengaruh pelatihan akuntansi, tingkat pendidikan dan lama usaha terhadap penggunaan informasi akuntansi pada usaha mikro kecil dan menengah di Kabupaten Subang. Penelitian ini menggunakan metode kuantitatif dengan data yang diambil berupa data primer. Populasi dalam penelitian ini adalah pelaku UMKM pada tahun 2021 dengan jumlah 229,215 pelaku usaha. Teknik pengambilan sampel mengguakan metode provosive sampling maka sampel dalam penelitian ini dengan kriteria- kriteria yang telah ditetapkan oleh peneliti. Teknik pengumpulan data yaitu menggunakan kuesioner. Aplikasi yang digunakan untuk membantu menyelesaikan analisis data yang diajukan menggunakan SPSS 26 . Berdasarkan dengan hasil analisis data yang dilakukan oleh peneliti ini menunjukan bahwa Pelatihan akuntansi secara parsial tidak berpengaruh dan signifikan terhadap penggunaan informasi akuntansi. Tingkat pendidikan secara parsial berpengaruh dan signifikan terhadap penggunaan informasi akuntansi. Lama usaha secara parsial berpengaruh dan signifikan terhadap penggunaan informasi akuntansi. Pelatihan akuntansi, tingkat pendidikan dan lama usaha secara bersama-sama (simultan) memiliki hubungan yang signifikan terhadap variabel dependen yaitu penggunaan informasi akuntansi.
Comparative Analysis Of Information Quality, Systems, Services And Mobile Banking Customer Satisfaction Between Government Banks, National Private Banks And Regional Banks
Authors: Ekantoro Sony , Danajaya Irwandaru
Published: June 2024

This study has the aim of knowing and analyzing the comparison of both the quality of services carried out by the banks and also the consumers in this case comparing the level of satisfaction of mobile banking users at government banks, national private banks and regional banks. The sample taken was 100 respondents consisting of customers of government-owned banks, private banks and regional banks. The test stages used are validity test, reliability test, normality test, and Wilcoxon Signed Rank Test. Based on the results of the study, it can be concluded that there are differences in information quality, system quality, service quality, and customer satisfaction between Mobile Banking for Government Banks, National Private Banks, and Regional Banks.
Pengaruh Pelatihan Dan Pengembangan Sdm Terhadap Produktivitas Kerja Karyawan Di PT Advanced Analytics Asia Laboratories
Authors: Satria Rita , Nurawaliya Hanifah Putri
Published: June 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pelatihan dan pengembangan SDM terhadap produktivitas kerja karyawan PT Advanced Analytics Asia Laboratories. Populasi dalam penelitian ini adalah seluruh karyawan PT Advanced Analytics Asia Laboratories, dengan menggunakan teknik cluster sampling dan didapat sampel sebanyak 41 orang. Metode analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Uji Regresi Linear Sederhana, Uji Regresi Linear Berganda, Uji Koefisien Korelasi, Uji Koefisien Determinasi, Uji Signifikansi dan Hipotesis.  Pelatihan yang diadakan pada PT Advanced Analytics Asia Laboratories dipersepsikan sangat baik, dibuktikan dengan rata-rata skor sebesar 4,31 masuk pada skala interval 4,20 – 5,00 dengan interpretasi sangat baik. Pengembangan SDM yang diadakan oleh Manajemen PT Advanced Analytics Asia Laboratories dipersepsikan baik, dibuktikan dengan rata-rata skor 3,63 masuk pada skala interval 3,40 – 4,19 dengan interpretasi baik. Produktivitas kerja yang dihasilkan oleh karyawan PT Advanced Analytics Asia Laboratories dipersepsikan sangat tinggi, dibuktikan dengan rata-rata skor 4,35 masuk pada skala interval 4,20 – 5,00 dengan interpretasi sangat tinggi. Ada pengaruh positif cukup kuat dan signifikan antara pelatihan dan pengembangan SDM terhadap produktivitas kerja karyawan PT Advanced Analytics Asia Laboratories Hal ini dibuktikan oleh nilai Koefisien Regresi Linear Berganda Y= 8,908 + 0,425 X1 – 0, 310 X2. Nilai Koefisien Korelasi (X1) r = 0,640 dan Koefisien Korelasi (X2) r = 0,376. Nilai Koefisien Determinasi KD = 41,2% Nilai thitung variabel pelatihan (X1) > nilai ttabel (2,650 > 2,024). %. Nilai thitung variabel pengembangan SDM (X2) > nilai ttabel (-0,416<2,024) dan Nilai Fhitung > Nilai Ftabel (13,332 > 3,24).
Kata kunci : Pelatihan, Pengembangan SDM, dan Produktivitas Kerja Karyawan
Pengaruh Total Aset Dan Dana Pihak Ketiga (DPK) Terhadap Pembiayaan Bank Bukopin Syariah Periode Tahun 2018-2022
Authors: Rahmansyah Panji , Malika M. Ruslianor
Published: June 2024

A bank's funding, DPK, and total assets can all be used to gauge its success. The bank's total assets and DPK have an impact on how much funding it offers to the general population. The aim of this study is to apply quantitative descriptive approaches to uncover cause-and-effect correlations in the relationship between Total Assets, Third Party Funds, and Financing at Bank Bukopin Syariah from 2018 to 2022. The data utilised comes from the audited financial reports for the years 2018 through 2022 of Bank Bukopin Syariah, which can be accessed on the bank's official website. Multiple linear regression and conventional assumptions were used in the study to evaluate the hypotheses. Financing (Y), Third Party Funds (X2), and Total Assets (X1) were the variables in the analysis. The statistical t test analysis utilising SPSS output at a significance threshold of 0.05 finds a significant result of 0.002 <0.05, suggesting that Total Assets has a partial effect on Financing. Conversely, Third Party Funds do not appear to have any effect on funding, as shown by their larger-than-0.05 significant value of 0.134. The F test analysis's findings show a significant value of 0.006 < 0.05, which suggests that financing from total assets and third party funds is significantly influenced.
Keywords: Total Assets, Third Party Funds (TPF), Financing.
Analisis Pengaruh Kinerja Keuangan Terhadap Dividend Payout Ratio (Studi Empiris Pada Perusahaan Yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Periode 2018-2022)
Authors: Santosa Ali , Rini Mutiara Adha , Ibrahim Maulana Malik , Respessy Andre Melky
Published: June 2024

Penelitian ini bertujuan untuk menganalisis pengaruh Kinerja Keuangan terhadap Dividend Payout Ratio, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah 45 dan sampel yang memenuhi kriteria (Puposive Sampling) adalah 23 perusahaan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan teknik dokumentasi, dan sumber data yang digunakan adalah data sekunder yang dipublikasikan oleh perusahaan di situs web resmi Bursa Efek Indonesia www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik kuantitatif, yaitu dengan uji asumsi klasik, uji koefisien korelasi, uji koefisien determinasi, analisis regresi linier berganda, dan pengujian hipotesis. Pengelolaan data menggunakan Perangkat Lunak E-Views (Econometric Views) versi 13. Hasil penelitian menunjukkan bahwa secara parsial Return On Assets, Current Ratio, dan Total Asset Turnover berpengaruh dan signifikan terhadap Dividend Payout Ratio, sementara Debt To Equity Ratio tidak memiliki pengaruh yang signifikan terhadap Dividend Payout Ratio. Secara simultan, variabel return on assets, current ratio, debt to equity ratio, dan total asset turnover secara bersama-sama memiliki pengaruh yang signifikan terhadap dividend payout ratio.
Factors Influencing Overall Brand Equity And Identification In Local Cultural Heritage Products: A Case Study On Indonesian Millennial And Gen Z Generations
Authors: Azzahra Sifa , Sanjaya Iwa , Lukman Jeanne , Ermanda Jonathan
Published: June 2024

The purpose of this study is to look into the variables affecting overall brand equity and identification in locally produced cultural heritage goods among Indonesian millennials and Gen Z. While overall brand equity serves as a moderator variable, the study focuses on brand awareness, perceived quality, brand associations, brand loyalty, and perceived brand localness (PBL) as independent factors and the dependent variable is intention to purchase. Design/methodology/approach: A sample of 300 respondents from the Jabodetabek neighborhood, Indonesia, were used in a quantitative manner. Questionnaires that were circulated electronically were used to collect data. Regression analysis, factor analysis, and reliability tests were all used to examine the correlations between the different variables. Findings: The data show that brand associations, brand loyalty, and perceived brand localness (PBL) all have a big impact on overall brand equity. Brand equity, however, is not greatly influenced by brand awareness and perceived quality. In addition, overall brand equity significantly influences purchase intention in a favorable way. Research limitations/implications: The study is restricted to a certain geographic area and an age range, which may prevent it from being generalized. Furthermore, the study ignores influences from outside the specified setting and only looks at context-specific characteristics. Originality/value: This study advances our knowledge of how perceptions of brand localness, brand loyalty, and brand associations affect total brand equity in the context of locally produced goods with a rich cultural heritage. Additionally, it emphasizes how important total brand equity is in influencing millennial and Gen Z consumers in Indonesia's purchasing decisions.
Keywords: Brand Awareness; Perceived Quality; Brand Association; Brand Loyalty; Brand equity; Perceived Localness; Purchase Intention; Local Fashion Heritage.
Implementasi PSAK 22 Sebelum dan Sesudah Adopsi IFRS pada Laporan Keuangan PT Kalbe Farma, Tbk.
Authors: Asiawati Intan , Lestari Clarisa Bunga , Uzliawati Lia
Published: June 2024

PSAK 22 menjelaskan bahwa perusahaan memiliki fleksibilitas untuk melakukan kombinasi bisnis, yang terjadi ketika satu entitas memperoleh kendali atas entitas lain melalui transaksi atau situasi tertentu. Tujuan dari penelitian ini adalah menganalisis implementasi PSAK 22 sebelum dan sesudah adopsi IFRS di Indonesia. Data yang digunakan dalam penelitian ini bersumber dari perusahaan di sektor konsumsi, yaitu PT Kalbe Farma, Tbk yang terdaftar di Bursa Efek Indonesia. PSAK 22 mendefinisikan kombinasi bisnis sebagai suatu kegiatan di mana entitas memperoleh kendali atas satu atau lebih bisnis melalui peristiwa atau transaksi. Metode yang akan dipakai dalam studi ini ialah memanfaatkan pendekatan kualitatif dengan teknik analisis isi (content analysis). Penelitian ini membahas tentang implementasi akuntansi untuk kombinasi bisnis dalam laporan keuangan PT Kalbe Farma, Tbk. Dalam proses akuisisi ini, perusahaan mengakui adanya goodwill, yang tercermin dalam peningkatan saldo goodwill menjadi Rp293.279.778.022 pada tahun 2019. Perusahaan telah mengalami perubahan signifikan dalam pengakuan dan perlakuan akuntansi terkait akuisisi dan penggabungan bisnis dari tahun 2009 hingga 2019.
Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022
Authors: Situmeang Christian Vanda , Rinendy Jhon , Sinaga Judith Tagal Gallena
Published: June 2024

This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversely affect review delays. In any case, to some degree, the quantity of review council individuals doesn't show a huge effect on review delays, with the exception of the degree of organization productivity.
Keywords: audit delay, audit committee, profitability