bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Keragaman Menu, Kualitas Pelayanan Dan Harga Terhadap Minat Beli Pada Hakui Coffee Tulungagung
Authors: Iwanda Sekar Wisesa  , Indah Listyani  , Zulfia Rahmawati
Published: September 2024

The world of the food and beverage industry is developing very rapidly. In Indonesia, this is characterized by the variety of culinary delights available with regional and modern flavors. "The rapid development of culinary arts in Indonesia means that entrepreneurs have to think hard to remain creative in order to be able to fight new, innovative competitors. The current phenomenon means that old entrepreneurs must have new innovations to be able to maintain their business. Because it is known that many young entrepreneurs have created food and beverage products that offer delicious flavors at economical prices. This kind of competition is difficult to avoid. This research examines menu diversity, service quality and prices at Hakui Coffee Tulungagung. These three interrelated variables seem interesting if used as research objects. The type of research used by researchers is descriptive quantitative. The analysis techniques used are validity test instruments, reliability tests, classical assumption tests, multiple regression tests, t tests, F tests, coefficient of determination tests. The results of this research show that the first hypothesis proposed states that menu diversity has a significant effect on buying interest. Partially, according to the t test of 2.986 with a significance level of 0.060 > 0.05, H1 is accepted and H0 is rejected, where the research results show that diversity The menu has a significant effect on buying interest as evidenced by the results obtained in the form of a correlation coefficient of 0.231 and a partial significance test which produces a t-count of 2.096.
Innovation's Role In Entrepreneurship: The Power Of Knowledge And Creativity In Shaping Entrepreneurial Aspirations
Authors: Ruth Theressa Sitinjak  , Christian Wiradendi Wolor  , Marsofiyati Marsofiyati
Published: September 2024

This research aims to in  vestigate the influence of entrepreneurial knowledge and entrepreneurial creativity on entrepreneurial intention. The research employs a quantitative measurement approach to assess the impact of entrepreneurial knowledge and entrepreneurial creativity on entrepreneurial intention. The measurement scale used is the Likert scale. The type and source of data for this research are derived from primary data collection. Primary data is information collected directly from respondents through a structured questionnaire. The questionnaire was distributed during the data collection process of this research. The study was conducted by analyzing data from a number of respondents involved in the entrepreneurial context. A survey method was used to gather data from 99 respondents with diverse backgrounds. The analysis method employed was the quantitative analysis of the Inner Model, with calculations of T statistics, R-Square, f-Square, and VIF using SmartPLS version 4.0.9.3. The Outer Model was assessed for Convergent Reliability, Discriminant Validity, Composite Reliability, and Cronbach's Alpha. The research results indicate that entrepreneurial knowledge has a positive and significant influence on entrepreneurial intention. Additionally, entrepreneurial creativity was also found to have a positive and significant impact on entrepreneurial intention. Enhancing entrepreneurial knowledge and promoting creativity can be effective strategies to stimulate entrepreneurial intention in society.
Analisis Kinerja Keuangan Pada PT Hutama Karya Jakarta
Authors: Anggita Herlina
Published: September 2024

Analysis of financial performance is the most important thing for business people because financial performance is an indicator to find out whether the business being run will continue to run well in the future or not. All companies will analyze the company's financial performance so that the company can get an overview of the company's financial condition. One of them is a State-Owned Enterprise (BUMN) in Indonesia, namely PT Hutama Karya which is engaged in construction, as well as property and infrastructure development. The purpose of this study was to determine the condition of PT Hutama Karya's financial performance as measured using a liquidity ratio based on data, information, and records from the financial statements of PT Hutama Karya in 2020 to 2022. The results of the study show that PT Hutama Karya's financial performance in 2020 to 2022 can be said to be quite good because the company is able to pay its short-term debt. This is because the company's current assets are managed properly by the company's financial management which makes it increase significantly and there is a decrease in its current debt.
Pengaruh Lingkungan Kerja Dan Kemampuan Penguasaanteknologi Terhadap Kinerja Karyawan Pada Perusahaan PT. Semen Tonasa Kabupaten Pangkep
Authors: Risdayanti Risdayanti  , Nurdin Latif  , Baharuddin Baharuddin
Published: September 2024

This research aims to determine the influence of the work environment and technological ability on employee performance at PT. Semen Tonasa Pangkep Regency. The method used in this research is a quantitative method with the number of respondents being 75 employees who were used as samples using a sampling technique, namely a saturated sample, where the data collection technique used a questionnaire. The analysis used in this research is a multiple linear regression test. Simultaneous test results of work environment variables and ability to master technology have a positive and significant effect on employee performance variables as proven based on simultaneous test results with a significance value of f<α (0.000<0.05). Partial test results for work environment variables have a positive and significant influence on employee performance variables with a significance value of f<α (0.000<0.05). Partial test results for technology mastery ability variables have a positive and significant influence on employee performance with a significance value of f<α ( 0.001<0.05)
Analisis Faktor Yang Memengaruhi Niat Beli Produk Skincare Halal
Authors: Faisal Harits Al Habib  , Anas Hidayat
Published: September 2024

This research aims to explain what factors encourage Muslim consumers to intend to purchase halal skincare products. The sample used in this research was 210 respondents who were active students in Yogyakarta. The sampling technique uses Purposive Sampling technique. The analysis technique used is SEM (Strucrural Equation Modeling) analysis which was processed with the help of the AMOS 24 application. The variables used in this research consist of 4 variables including intrinsic religiosity, knowledge of halal products, awareness of halal products, and intention to purchase halal skincare products. . The results of this research show that there is a positive and significant influence between intrinsic religiosity, halal product knowledge, halal product awareness, and intention to purchase halal skincare products.
Menggali Potensi Kewirausahaan di Era Digital: Tantangan dan Peluang
Authors: Sofia Zahra  , Zyhan Risty Andini  , Leoni Sabrilina Putri  , Mansur Keling
Published: September 2024

Modern technology is developing very rapidly. The impact of artificial intelligence on economic activity. This also happens in web-based applications. Rapid progress makes company competition increasingly tighter and more intense. The aim of this research is to see how entrepreneurship has increased in the current digital era and what opportunities and challenges are faced. The method in this research is library research using book literature, journals and other electronic records. Technology in this digital era is developing very rapidly, but there are challenges and opportunities in this digital era, namely the high level of competition among business opportunities entrepreneurs. The younger generation now has more opportunities to develop their entrepreneurial skills thanks to digital technology.
Analisis Pengaruh Keadilan Pajak Dan Sistem Perpajakan Terhadap Tax Evasion
Authors: Elia Rossa  , Lissa Rahmawati  , Muh Farhan Yudamahendra  , Muhammad Rivki Adrian  , Nabila Syifaa Azzahra Suwandi  , Neyla Safitri  , Vina Hariyati
Published: September 2024

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion
Sistem Pengendalian Manajemen Terhadap Sistem Insentif Kepada Tenaga Pengajar Lokal Dan Asing Di Sekolah Cita Hati
Authors: Hwihanus Hwihanus  , Grace Lodita Hatumena  , Alifiarisma Maricar
Published: September 2024

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.
Pengaruh Online Customer Review, Influencer Marketing, Dan Kualitas Website Terhadap Keputusan Pembelian Online Shop Shopee Siswa SMK Negeri 1 Karanganyar
Authors: Hessa Fadhela Putri  , Cicilia Dyah  , Tutik Susilowati
Published: September 2024

This research aims to find out whether online customer reviews influence online shop shopee purchasing decisions for students of SMK Negeri 1 Karanganyar, influencer marketing on online shop shopee purchasing decisions for students of SMK Negeri 1 Karanganyar, and website quality on online shop shopee purchasing decisions for students of SMK Negeri 1 Karanganyar. ; and to find out whether online customer reviews, influencer marketing, and website quality jointly influence the purchasing decisions of students at SMK Negeri 1 Karanganyar. This research uses quantitative techniques with correlational methods. The sample for this research was OTKP and MPLB students in classes X, XI and XII who had shopped via the Shopee application, totaling 140 students. The results of this research show that: 1) online customer reviews have a positive and significant influence on purchasing decisions as evidenced by the calculated t value (7.935) > t table (1.977) and a significance value of 0.000 < 0.05. 2) influencer marketing has a positive and significant influence on purchasing decisions as evidenced by the calculated t value (2.206) > t table (1.977) and a significance value of 0.009 < 0.05. 3) website quality has a positive and significant effect on purchasing decisions as evidenced by the calculated t value (4.097) > t table (1.977) and a significance value of 0.001 < 0.05. 4) there is a positive and significant influence between online customer reviews, influencer marketing, and website quality on purchasing decisions as evidenced by the value of Fcount (95.480) > Ftable (2.67) and a significance value of 0.000 < 0.05.
Pengaruh Disiplin Kerja, Keselamatan Kerja Dan Kesehatan Kerja Terhadap Produktivitas Karyawan Pada PT. Teluk Luas Kota Padang
Authors: Ahyar Ahyar  , Vicky Brama Kumbara  , Chintya Ones Charly
Published: September 2024

AHYAR, 20101155310152, Department of Management in 2020, The Effect of Work Discipline, Occupational Safety and Occupational Health on Employee Productivity. This study aims to examine how much influence work discipline, occupational safety and occupational health have on employee productivity at PT. Teluk Luas Kota Padang. The method of collecting data through surveys and circulating questionnaires, with a population of 125 people sample 125 respondents obtained from the teknics saturated sample Formula. The analysis method used is path analysis using smartpls. The results of the research obtained based on the Partial Test There is a positive and significant influence between Work Discipline on Employee Productivity. There is a positive and significant influence between Work Safety and Employee Productivity. There is a positive and insignificant influence between Occupational Health and Employee Productivity.
Pengaruh Motivasi, Budaya Organisasi dan Disiplin terhadap Kinerja Karyawan pada PT. Ardisal Jasa Utama
Authors: Endang Hutabarat  , Milda Handayani  , Rini Wijayaningsih  , Tyna Yunita  , Hasanuddin Hasanuddin
Published: September 2024

The aim of this research is to determine the influence of Motivation, Organizational Culture and Discipline on Employee Performance at PT Ardisal Jasa Utama. The type of research used in this research is Quantitative Research. The sampling technique in this research was a saturated sample, namely 57 respondents. The data processing tool used in this research is SPSS software version 26. Based on the results of the research, it shows that motivation variables have a significant effect on the performance of PT. Ardisal Jasa Utama employees, organizational culture variables have a significant effect on the performance of PT.Ardisal Jasa Utama employees, discipline variables have an effect significant impact on the performance of PT Ardisal Jasa Utama employees. The research results also show that the variables of motivation, organizational culture and discipline simultaneously have a positive and significant effect on the performance of PT Ardisal Jasa Utama employees.
Transformasi Media Sosial dalam Strategi Pemasaran: Analisis Bibliometrik
Authors: Dinni Kurnianti  , Indah Adawiyah  , Teguh Lingga
Published: September 2024

This study delves into the evolution of social media within marketing strategies, employing a bibliometric approach. It delineates substantial shifts in consumer behavior and business methodologies consequent to the proliferation of social media platforms. The primary aim is to offer a nuanced comprehension of social media's role in contemporary marketing landscapes, alongside identifying prevalent trends and patterns within pertinent literature. Employing bibliometric analysis, the study scrutinizes relevant articles to unearth significant insights. Findings underscore a heightened scholarly interest in social media marketing strategies and unveil collaborative frameworks among researchers and institutions. The implications underscore the imperative of comprehending social media's role and influence in shaping modern marketing paradigms, accentuating its pertinence in contemporary business practices. This research is poised to furnish invaluable insights for marketing professionals and academics, empowering them to craft efficacious marketing strategies tailored to the digital era.
Analisis Faktor – Faktor Yang Mempengaruhi Indeks Pembangunan Manusia Di Sumatera Barat
Authors: Ekawati Berutu  , Ragel Yona Putri  , M Sandy Maulana  , Asnidar Asnidar  , Ahmad Ridha
Published: September 2024

IPM is an important indicator for measuring success in efforts to build the quality of human life (society/population) in Indonesia, including in West Sumatra Province. The aim of this research is to analyze gross regional domestic product, economic growth rate, Gini index and poverty in West Sumatra Province 2013-2022. The analytical method used in this research is multiple linear regression analysis. The data used in this research is secondary data and is a form of time series data. Based on the results of multiple linear analysis, PDRB per capita partially has a positive and significant effect on IPM in West Sumatra Province, while the Growth Rate and Gini Index partially have a negative and insignificant effect on IPM in West Sumatra Province and Poverty partially has a positive and insignificant effect on PDRB West Sumatra. Simultaneously GRDP Per Capita, Economic Growth Rate, Poverty and Gini Index have a significant effect on IPM. So the fifth hypothesis states that simultaneously PDRB per capita, economic growth rate, poverty and Gini index have a significant effect on IPM
Pengaruh Budaya Dan Sertifikasi Halal Terhadap Loyalitas Konsumen Jamu Ramuan Madura Di Kecamatan Kwanyar
Authors: Qorirotul Uyun  , Mashudi Mashudi  , Dahruji Dahruji
Published: September 2024

The demand for Madurese herbal medicine products is increasing significantly in every region, this cannot be separated from Madura herbal medicine producers as providers of halal products. In this study, the object of research was the producer of Madurese herbal medicine in the Kwanyar Madura sub-district area. This research was conducted on producers to find out what factors influence the influence of culture and halal certification on consumer loyalty. This research aims to find out the process of Madurese herbal medicine producers in Kwanyar sub-district to obtain halal certification from the halal product guarantee administration body (BPJPH) using an analytical approach. multiple linear variables through cultural influence, halal certification, consumer loyalty. The method used in this research is quantitative using multiple linear analysis tests. The sampling technique is the technique used for sampling in this research with a non-probability sampling technique using a purposive sampling approach. This test consists of normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test, and multiple linear analysis.
Pengaruh Perencanaan Pajak, Multinationality dan Intangible Assets Terhadap Keputusan Transfer Pricing
Authors: Yuliani Fadillah Azzahra  , Dirvi Surya Abbas  , Daniel Rahandri
Published: September 2024

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.
Sejarah Dan Perkembangan Wakaf Dalam Islam
Authors: Luthfiah Nazmi  , Yenni Samri Juliati
Published: September 2024

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.
Pengaruh Pandemi Terhadap Perilaku Konsumen Dalam E-commerce
Authors: Selfiana Dewi  , Rayyan Firdaus
Published: September 2024

The coronavirus is the cause of the COVID-19 pandemic. The government is implementing policies that limit community activities to reduce the number of positive cases. The community experiences many effects, especially the lack of access to buy daily necessities. As a result, many people switch to online shopping rather than shopping directly in shops, markets, supermarkets, and so on, one of which is e-commerce. It is hoped that this article will be able to find out how the corona pandemic affects e-commerce and consumer behavior. The results show that the corona pandemic can have a positive impact on e-commerce, consumer behavior and e-commerce.
Kajian Pelaksanaan Gerakan Tanam Jagung Panen Sapi (TJPS) Dalam Meningkatkan Nilai Tukar Petani (NTP) Di Desa Manusak, Kabupaten Kupang, Provinsi Nusa Tenggara Timur
Authors: Meryanto Yonatris Tana  , Marthen Robinson Pellokila  , Maria Indryani Hewe Tiwu
Published: September 2024

Corn and cattle are the main commodities in dry land farming in East Nusa Tenggara (NTT), with corn as a food source and cattle as a source of income. This province has vast dry land potential, namely 1,734,488 H, but its utilization is still less than optimal. The Cattle Harvest Corn Planting Program (TJPS) was launched to increase corn production, cattle population and farmer welfare.This research analyzes the Farmer Exchange Rate (NTP) in Manusak Village, Kupang Regency, and the factors that influence it, as well as examining government policies in supporting the efficiency of the corn-cattle farming system. Qualitative methods through interviews, observations and text analysis are used to understand farmers' experiences in farming.The results show that the NTP in the Gacinda and Leselik farmer groups is different: Gacinda has a higher NTP than Leselik, which is caused by differences in corn production costs and yields. In conclusion, corn productivity and costs incurred affect farmer welfare, with high expenditures potentially reducing NTP.
Pengaruh Pengetahuan, Kemudahan Penggunaan, dan Kemanfaatan Quick Response Code Indonesian Standart (QRIS) Terhadap Penggunaan E-Wallet
Authors: Hasmidar Pohan  , Mustafa Kamal Rokan  , M. Ikhsan Harahap
Published: September 2024

This research aims to determine whether knowledge, ease of use and usefulness of the Quick Response Code Indonesian Standard (Qris) have a significant effect on the use of E-wallet among FEBI UIN North Sumatra students. The population used in this research were all active students in 2020-2021, Faculty of Islamic Economics and Business, UIN North Sumatra, totaling 4,878 with a sample size of 100 respondents. The sampling technique in this research used Non Probability Sampling using Purposive Sampling. The research method used is a quantitative method with multiple regression analysis, and the data collection technique is carried out by distributing questionnaires. The results of this study show that knowledge has a significant effect on the use of e-wallets among Febi UIN North Sumatra students, ease of use has a significant effect on the use of e-wallets among Febi UIN North Sumatra students, and usefulness has a significant effect on the use of e-wallets among Febi UIN Sumatra students North. Knowledge, ease of use and usefulness have a significant influence on the use of e-wallets among Febi UIN North Sumatra students.
Peran Marketing Terhadap Omset Penjualan UMKM
Authors: Wita Setiawati  , Sofi Mutiara Insani  , Syarifah Setiana Ardiati
Published: September 2024

This research explores the important role of marketing in increasing the sales turnover of Micro, Small and Medium Enterprises (UMKM) in Indonesia. The article outlines effective marketing strategies, including the implementation of digital marketing, branding, the right pricing strategy, and the role of promotions in attracting customers. Through a literature study, it is found that the implementation of the right marketing strategies can significantly increase the visibility of UMKM and optimise their sales performance. The results show that UMKM that adopt digital marketing can experience an increase in turnover of up to 50%. This research highlights the importance of government support and collaborative efforts to improve UMKM access to marketing training and information. It is hoped that this article provides useful insights for UMKM players and relevant stakeholders to develop more effective and sustainable marketing strategies.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Risiko Bisnis terhadap Struktur Modal (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)
Authors: Alia Aprilia  , Retno Fuji Oktaviani
Published: September 2024

The purpose of this study is to analyze the profitability, liquidity, size of the company, and business risk to the capital structure. The study consists of four independent variables: profitability that is proxy with Return on Equity, liquidity that is Proxy with Current Ratio, Firm Size, and Business Risk proxy in BRSIK, and for the dependent variable: Capital Structure measured with Debt to Equity Ratio. In this study there were 41 companies meeting the criteria of 92 total observations with research objects on property and real estate companies registered in the BEI in the period 2019-2023. The methods used in this study consist of Classical Assumption Test, Correlation Coefficient Analysis Test, Dual Linear Regression Analysis Trial, Determination Analysis (R2), F Test and T Test. While the data analysis method used is double linear regression with a significance of 0.05 using Statical Product and Service Solution (SPSS) Version 22.0. The results of this study indicate that profitability does not have a significant effect on the Capital Structure. Liquidity has a positive and significant impact on Capital Structures. The size of the Company has a significant and positive impact on capital Structure and Business Risk has a negative and non-significant effect on capital structure.
Pengaruh Penerapan Akuntansi Sektor Publik, Good Governance Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah
Authors: Neneng Karlina  , Trisna Sary Lewaru  , Dwi Kriswantini
Published: September 2024

This study aims to determine, and obtain empirical evidence about the effect of public sector financing, good governance and internal control on government performance in OPD South Buru district on Maluku Province. The population in this study is the employees who work in Regional Apparatus Organization (OPD), in South Buru Regency,Maluku Province. This research models uses descriptive quantitative, with data sources in the form of primary data. The sample used in this study was selected through the purposive sampling method with a total sample of 100 respondents. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 16. The results of the study show that the results of the public accounting sector and good governance have a significant effect on the performance of government agencies in South Buru Regency. Whereas, internal control does not have a significant impact on the performance of government agencies in South Buru Regency, on Maluku Province.
Pengaruh Disiplin Kerja Dan Kompetensi Profesional Terhadap Kinerja Guru Di SDIT Atikah Musaddad
Authors: Puja Fachri Hazami  , Barin Barlian  , Ai Kusmiati Asyiah
Published: September 2024

This study aims to identify and analyze the influence of work discipline and professional competence on teacher performance at SDIT Atikah Musaddad. The population in this study were teachers with a survey approach and data analysis techniques using multiple linear regression. Based on the data that has fulfilled the validity test, reliability test, and classic assumption test it is processed to produce the regression equation as follows Y = 10.114 + 0.272X1 + 0.457X2 + e. The test results show that work discipline and professional competence simultaneously have a significant effect on teacher performance at SDIT Atikah Musaddad. Partially Work Discipline and Professional Competence have a significant effect on Teacher performance at SDIT Atikah Musaddad.
Pengaruh CSR Disclosure, Kebijakan Dividen, dan Risiko Keuangan Terhadap Kinerja Keuangan yang Dimoderasi Struktur Modal
Authors: Yarika Azhara  , Nera Marinda Machdar
Published: September 2024

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.
Pengaruh Sistem Akuntansi Manajemen, Sistem Pengendalian Manajemen, Motivasi dan Kmitmen Organisasi Terhadap Kinerja Manajerial
Authors: Agustina Dwita Sari  , Sri Luayyi  , Puji Rahayu
Published: September 2024

This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling technique. The results of this research show that H1 the management accounting system has a significant effect on managerial performance, while H2 the management control system has a significant effect on managerial performance, H3 motivation has a significant effect on managerial performance, H4 organizational commitment has no effect on managerial performance. Based on the four equations, it proves that managerial performance has a high influence on the company.
Pengaruh Kualitas Pelayanan Dan Kinerja Aparatur Pemerintah Desa Terhadap Kepuasan Masyarakat
Authors: Vindi Astuti  , Khalid Iskandar  , Hendri Sucipto 
Published: September 2024

The problem that arises at this time is satisfaction with the service from the performance of government employees for the community, both at the village level to the national level. This research was conducted on the basis of problems that arise in the community from what they have received so far from Bangsri Village government services. Whether or not the community is satisfied is the direct experience of the community from service and employee performance for what has been obtained. This research was conducted in Bangsri Village, Bulakamba District, Brebes Regency from March 2023 to July 2023. The population in this study was 12,749 people and the sample for this study was 99 respondents. The testing tool and data analysis in this study used SPSS 26 with the method of testing and analysis through validity testing, reliability testing, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, t test, F test, Coefficient of Determination test. Results in this study shows that service quality has a significant effect on community satisfaction, as evidenced by the t value for variable X1 (4.671) greater than t table (1.661).The performance of village government officials has a significant effect on community satisfaction, this is evidenced by the t value calculated for variable X2 ( 2.936) is greater than t table (1.661) and the significant value of t X2 is less than 0.05 or 0.009 <0.05 Quality of service and performance of village government officials has a significant effect on community satisfaction, this result is indicated by a significant value of 0.000 greater than 0.05 and a calculated F value of 142.898 greater than F table 3.938 Service Quality and Performance of Village Government Apparatuses is able to predict the dependent variable, namely Community Satisfaction of 94.4%, the remaining 5.6% is explained by other variables outside this research.
Analisis Sistem Informasi Manajemen Barang Milik Daerah pada Dinas Perpustakaan dan Kearsipan Kota Medan
Authors: Indah Nurfi  , Laylan Syafina
Published: September 2024

Developing information systems for the public interest is a necessity for an organization. The success of an organization can be determined by seeing whether the planned objectives have been achieved, each plan needs to be implemented with efficient procedures. These government tasks are closely related to management information systems, because management information systems are applications that improve government performance and are expected to help decision making, information provision, and operational procedures. One of the efforts to create a reliable management information system is by implementing the Regional Goods Management Information System Application (SIMBADA). This study aims to analyze the minutes of handover still done manually and not systemized. This research uses qualitative research methods with a descriptive approach. The results of this study indicate that there are negative and positive impacts related to the use of the SIMBADA application as well as constraints in the application that there is no category of handover minutes, so that the input process is still done manually. Where it is not efficient, it can cause data errors that can affect the performance of related work.
Analisis Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Menggunakan Model Altman Z-Score
Authors: Jhonni Sinaga  , Nikken Syakira Haq  , Supriyanto Supriyanto
Published: September 2024

Analysis of financial distress is carried out to identify early signs of financial difficulties experienced by the company. Determining the number of samples used the purposive sampling method. The type of data used is secondary data obtained from the source www.idx.co.id. The analytical method used is statistical analysis consisting of descriptive statistical analysis, multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of partial hypothesis testing stated that liquidity measured by the current ratio had no significant effect on financial distress with a tcount value of 2.010 > ttable 1.70562 and liquidity measured by the quick ratio had no significant effect on financial distress with a tcount value of -0.027 < ttable 1.70562. while profitability measured by return on assets has a significant effect on financial distress with a value of tcount 5.453 > ttable 1.70562 and profitability measured by return on equity has no significant effect on financial distress with a value tcount < ttable or 1.201 < 1.70562. The research results of simultaneous hypothesis testing stated that liquidity and profitability simultaneously had a significant effect on financial distress with a value of fcount > ftable or 16.355 > 2.98. The research results show that the coefficient of determination (Adjusted R Square) is 0.679, which means that the influence of the liquidity and profitability variables on financial distress is 67.9%.
Pengaruh Fungsi Manajemen Terhadap Kinerja Karyawan pada Pengelolaan Ikan Hias di PT Indotama Putra Wahana Bekasi, Jawa Barat
Authors: Mitra Sari Bulan  , Mauli Kasmi  , Mariam Mariam
Published: September 2024

Every business has goals to achieve. To make it real efective and efficient company goals, it is important to improve employee performance. The aplication of managemen functions is an important factor in this matter. The purpose of this study is to determine the influence of each management function on employee performance in ornamental fish management at PT Indotama Putra Wahana, an ornamental fish export and import company. The research methods used are multiple linear regression analysis through research instrument tests (validity and reliability tests), classical assumption tests (normality tests and heteroscedasticity tests) and hypothesis tests using t tests, as well as correlation tests and determination coefficient tests. Through the t test on the planning function, tcount was obtained worth 4.643 > ttable worth 2.467 with a significance value of 0.000 < 0.05, which means that the planning function has a significant effect on employee performance. While in the organizing function, a tcount of 3.735 > ttable worth 2.467 was obtained with a significance value of 0.001 < 0.05, which means that the organizing function has a significant effect on employee performance. Then in the briefing function, a tcount of 3.737 > ttable worth 2.467 was obtained with a significance value of 0.001 < 0.05 which means that there is a significant influence on employee performance. In the control function, a calculation of 4.710 > ttable worth 2.467 was obtained with a significance value of 0.000 < 0.05, which means that the control function has a significant effect on employee performance. Then through the correlation test, a strong relationship was obtained between the management function and employee performance by 69.5%.
USO DE BAGANA DE CARNAÚBA COMO SUBSTRATO ALTERNATIVO PARA PRODUÇÃO DE MUDAS DE PINHA
Authors: Ribeiro de Azevedo James , Alves de Azevedo Gênesis , Alberto Araújo Costa Carlos
Published: September 2024

O substrato tem grande influência no desenvolvimento das mudas por meio de suas características físico-químicas. Desse modo, o presente trabalho teve como objetivo avaliar a produção de mudas de pinha (Annona squamosa L.) submetidas à diferentes concentrações de bagana de carnaúba como substrato alternativo. O experimento foi realizado entre os meses de janeiro e abril de 2023, em casa de vegetação no Centro de Ciências de Chapadinha, da Universidade Federal do Maranhão. Adotou-se o delineamento inteiramente casualizado, com seis tratamentos e doze repetições, totalizando 72 vasos. Os substratos foram formulados nas seguintes concentrações: T1 - 100% de solo; T2 - 20% de BC; T3 - 40% de BC; T4 - 60% de BC; T5 - 80% de BC; T6 - 100% de BC. Realizou-se análise de fertilidade do solo e do CDB, e análise granulométrica e física das formulações. Foram avaliados: altura; diâmetro do caule e do broto; número de folhas; comprimento e volume radicular; massa fresca e seca radicular e aérea das mudas. Foi realizada análise de variância, e as médias comparadas por meio do teste de Tukey a 5% de probabilidade, com auxílio do Programa Sisvar®. Na análise das variáveis observou-se que a bagana de carnaúba apresentou valores significativos para altura, diâmetro do caule, número de folhas, comprimento radicular, massa fresca da parte aérea e massa seca radicular das mudas de pinha. Desse modo, a bagana de carnaúba mostra-se uma alternativa viável na formulação de substratos para mudas nas concentrações de 60-80% por demonstrar os melhores resultados no estudo.
FATORES VINCULADOS À QUALIDADE DE VIDA DE CRIANÇAS E ADOLESCENTES SUBMETIDOS À TERAPIA RENAL SUBSTITUTIVA
Authors: Dos Anjos Camila Moraes , Moraes Yasmin de Fátima Brito de Oliveira , Moraes Iolene Amaral , Ferreira Ana Beatriz da Silva , Santos Thaís de Oliveira Carvalho Granado , Silva Walkiria de Moraes , De Lucena Taise Cunha
Published: September 2024

Introdução: A Terapia Renal Substitutiva (TRS) é um recurso utilizado para pacientes com falência da função renal, pois irá atuar de forma semelhante aos rins, exercendo funções no controle de eletrólitos. Objetivo: Identificar a partir da literatura existente, quais os principais fatores que contribuem para a qualidade de vida de crianças e adolescentes submetidos à Terapia Renal Substitutiva. Metodologia: Trata-se de um estudo de revisão bibliográfica integrativa realizada nas bases de dados eletrônicas National Library of Medicine National Institutes of Health (MEDLINE/PubMed), Biblioteca Científica Eletrônica (SciELO) e Biblioteca Virtual em Saúde (BVS), na  qual foram utilizados estudos completos e originais, com recorte temporal de 2020 a 2024, nos idiomas português, inglês e espanhol. Resultados: Ao final da pesquisa foi encontrado oito artigos que destacaram que tanto os pacientes quanto seus familiares enfrentam limitações e restrições decorrentes do tratamento, afetando profundamente suas vidas e saúde mental, demonstram ainda que pacientes em diálise peritoneal (DP) tendem a ter uma melhor qualidade de vida do que aqueles em hemodiálise. Conclusão:  Diversos fatores foram identificados como influenciadores da qualidade de vida (QV), incluindo idade avançada no início da diálise, diagnóstico precoce da doença renal crônica (DRC) e tempo de diagnóstico superior a 60 meses.
Palavras-chave: Diálise renal; Criança; Adolescente; Qualidade de vida.
Consideration of Accessibility Criteria When Limiting Exclusive Rights of Patent Holders on the Example of Health Care
Authors: Latyntsev Aleksander
Published: September 2024

The availability of innovative medicines and medical devices is one of the key elements of ensuring the constitutional right of citizens to health protection. At the same time, according to many Russian and foreign researchers, it is the monopoly rights of patent holders that significantly affect the availability of these highly socially significant medical products. This problem is especially relevant for our country in modern realities. In this regard, effective mechanisms are needed to achieve a compromise between the private interests of patent holders and public interests, primarily in such a socially important area as public health protection. Among these tools, a special role may be played by the criteria of accessibility of medicines and medical devices considered in the article, which can be used, in particular, as a basis for restricting the rights of patent holders and establishing the specifics of these restrictions. The purpose of the study is to analyze the main criteria for the availability of medicines and medical devices for subsequent consideration of the possibility of their use as a basis for restricting the exclusive rights of unscrupulous or insufficiently effective patent holders. A wide range of general scientific and special methods of cognition were used in the research process. The analysis of doctrinal and normative sources in the field under study is carried out, followed by the concretization and systematization of the necessary legal tools. Based on the results of the work carried out, the main components of the availability of medicines and medical products are highlighted, possible models for limiting exclusive rights are specified and the possibility of applying accessibility criteria when restricting the rights of patent holders in the field of healthcare is considered.
Features of the Legal Construction of an Easement in Russian and Vietnamese Law
Authors: Vu Ngoc Tuyen
Published: September 2024

In the studies devoted to the legal construction of easement in Vietnamese legislation, Vietnamese authors do not achieve significant achievements and the latter stop only at the level of studying definitions and terminology. In order to eliminate this state of scientific elaboration of this issue in Vietnam, it is advisable to turn to civil science and the provisions on easement in the legislation of Russia, whose civil code has had a great impact on the development of civil legislation in Vietnam.The purpose of the study is to reveal common and different approaches regarding the definition of servitude, its constitutive features and content in the law of Russia and Vietnam, as well as to develop an approach to improving the regulation of servitude relations in the legislation of both states. Within the framework of the study, the following tasks are set: conducting a comparative analysis of the civil-legal structure of the easement under the law of Vietnam and Russia, taking into account the proposed provisions of Draft Law No. 47538-6 on amendments to the Civil Code of Russia.The methodological basis of the research consists of: the historical method, the comparative legal method, the synthesis method and the logical method.Results and Conclusion. A comparative legal analysis of the features of the easement legal construction in Russian and Vietnamese law is carried out. Based on the analysis of normative materials, the doctrine of easement and judicial practice, it is concluded that in terms of its content, an easement under the law of Russia and Vietnam is the weakest of the limited property rights and can exist independently of the recognition of the right of private ownership of land. It was revealed that the general approach of the legislator of Russia and Vietnam agrees that the range of easement objects should be limited only in relation to immovable things. It is established that the differences concerning the rights of the holder of the easement, according to the law of Russia and Vietnam, consist in its scope. It is proved that the proposal to expand the content of the easement in view of providing the authorized person with the opportunity to demand compliance with prohibitions from the owner of the service area is unacceptable.
Judicial Law: A New Reading
Authors: Belyakova Anna
Published: September 2024

The study examines aspects of modern justice that require the development of the concept of judicial law, taking into account modern realities. The analysis of doctrinal approaches and current legislation is presented; the general theoretical significance of the introduction of judicial law into the national legal system is assessed, as well as the ratio of modern judicial proceedings and the judicial system, taking into account the widespread digitalization and technologization of public relations. Special attention is paid to the need to develop specialization in procedural legislation, strengthen the role of legal monitoring and generalization of judicial practice materials in the context of recent trends in the formation of judicial control over lower instances. It is concluded that it is necessary to generalize the current legislation on a number of numerous issues affecting the interests of citizens both in the national legal order and in the international arena.