bluuebunny/crossref_metadata_2025 huggingface dataset:
Diversifikasi dan Optimalisasi Pengolahan Kulit Salak melalui Perlakuan Suhu dan Durasi Penyeduhan
Authors: Sholihah Ni’matus , Tarmidzi Fadhil Muhammad
Published: September 2022

Salak is only used for the flesh of the fruit, for the peel and seeds of salak, it has not been widely developed into a product and only becomes waste. Consumption of peel is generally made in the form of extracts such as tea, where the peel is dried and then after drying it is mashed into powder and brewed using hot water. The use of hot water needs to attention to the temperature and brewing time because it can affect the amount of nutrient content in the peel tea. The temperature and brewing time affect the direct contact between water and the peel extract powder. The temperature used is 80,90,100 (oC) with a time of 5,7,10 (minutes). The analyzes carried out were analysis of raw material (moisture content), analysis of brewing quality, and chemical analysis (antioxidants, caffeine, tannins, and total sugar). The results showed that the best results were at 80oC for 10 minutes, the antioxidant content was 500.57 mg/ml, caffeine 0.65 mg/ml, tannins 1.35 mg/ml. The 80oC temperature treatment with a time of 7.5 minutes resulted in the highest total sugar content of 3.06%
Lingkungan Pengasuhan dan Tingkat Perkembangan Anak Usia 4-5 Tahun
Authors: Sudirman Sudirman , Ernawati Sri , Justin Wa Ode Sitti , Amiruddin Ahmad , Malik Abdul
Published: September 2022

Skills and intelligence in adulthood are a series of developmental processes that children go through from an early age. In addition, the first five years of life are crucial for a child's further development. The future development of children is closely related to the environment in which children are raised. Therefore, a conducive environment is needed to form independent and quality children. The purpose of this study was to examine the relationship between the parenting environment and the level of child development. The research design used a cross-sectional study, carried out in Betoambari District, Baubau City, Southeast Sulawesi involving 90 mothers and children who were selected by purposive sampling from complete families and had children aged 4-5 years. Data was collected through interviews. Data were analyzed descriptively and multiple regression. The results showed that the quality of the parenting environment had an average index value that was included in the medium category. Most of the children's developmental levels are also in the moderate category. The parenting environment has a positive and real influence on the level of child development. Keywords: child development, physical environment, social environment, parenting, motor development
Implementasi Kebijakan Kesejahteraan Sosial Pada Adaptasi Sosial Mahasiswa Difabel dalam Proses Pembelajaran
Authors: Sari Qorir Yunia , Arifin Achmad Zainal , Sanjaya Rama , Nugraha Wisnu , Lessy Zulkipli
Published: September 2022

This study focuses on the implementation of Social Welfare policies on social adaptation in the learning process of students with disabilities in the Sociology Study Program of UIN Sunan Kalijaga. Efforts to fulfill accessibility have been carried out by the Difabel Service Center of UIN Sunan Kalijaga to make the learning process easier. However, these efforts do not deny that there are still obstacles for students with disabilities in participating in the learning process. This study uses a qualitative method. Collecting data through observation, interviews, and documentation. The interviews involved 8 disabled students, 7 non-disabled students, and 4 lecturers. The results showed that there was an adaptation stage in the learning process of students with disabilities in the Sociology Study Program, namely 1) Honeymoon, students with disabilities felt happy when accepted at UIN Sunan Kalijaga, 2) Culture Shock, various obstacles appeared in the learning process, 3) Recovery, program students Sociology Studies with disabilities try to overcome obstacles and apply them continuously, 4) Adjustments, students with disabilities in the Sociology Study Program are getting used to the learning process at UIN Sunan Kalijaga.
Authors: Putri Erna Lutfiana
Published: September 2022

Abstrak

Kualitas pendidikan sangat bergantung pada gagasan atau sifat pembelajaran yang diselesaikan oleh guru di ruang belajar. Optimalisasi proses pembelajaran yang berkembang harus dapat dilakukan dengan merencanakan pemanfaatan kemajuan teknologi sebagai media pembelajaran. Karena itu sangat penting untuk mempersiapkan pendidik dalam menggunakan google classroom.  Mengembangkan media pembelajaran berbasis inovasi, misalnya: Aplikasi google classroom memiliki kesulitan tersendiri bagi para pengajar. Dalam mengelola aplikasi, rencana dan prosedur pembelajaran. Pemanfaatan Aplikasi google classroom sebagai media pembelajaran memiliki hasil yang bermanfaat sebesar 80% dalam memperluas inspirasi siswa di sekolah dasar. Dalam situasi khusus ini, pengalaman mendidik dalam sebuah pembelajaran dapat menciptakan keinginan, daya tarik, inspirasi, dan menghidupkan latihan pengajaran dan pembelajaran, selain itu google classroom juga dapat membantu pendidik dalam memajukan pendidikan dan pembelajaran yang tentunya memudahkan siswa untuk memahami materi. Tujuan dalam pengabdian masyarakat ini tentunya  adalah untuk memberikan persiapan pemanfaatan google classroom, untuk meningkatkan pengalaman pendidikan di UPT SD Negeri Sumberarum 02. Sasaran kegiatan ini adalah para pendidik dan siswa UPT SD Negeri Sumberarum 02. Prosedur yang digunakan Dalam gerakan ini menggabungkan penyediaan data perencanaan yang signifikan mengenai pemanfaatan google classroom, memberikan gambaran tentang pengalaman bagaimana memanfaatkan google classroom secara produktif dalam pembelajaran. Apalagi, gerakan ini menambah perluasan data dan keterbatasan guru dalam melibatkan google classroom sebagai media pembelajaran. Pemanfaatan google classroom seharusnya membuat pengalaman berkreasi menjadi menarik, sehingga sangat mempengaruhi hasil belajar siswa, serta berkaitan dengan ide pelaksanaan pembelajaran pendidik.

Kata kunci: pendidikan, pelatihan,  google classroom
POLA UMUM PENGELOLAAN DAN PEMANFAATAN PUSAT SUMBER BELAJAR (PSB) DIGITAL DI SEKOLAH
Authors: Ade Koesnandar  , Yan Setiawan  , Saleh Sarifudin
Published: September 2022

This research is intended to find general patterns of management and utilization of Information and Communication Technology (ICT) -based Learning Resource Centers (LRC) in schools. There are three main questions to be answered from this research, which include; 1). What is the availability and general condition of LRC in schools? 2). How is the pattern of management and utilization of LRC in schools? 3) How is the implementation of LRC in developing ICT-based learning innovations? The research was conducted using a descriptive method by collecting data through surveys, followed by deepening the data through written testimonials. Respondents were participants of the LRC online class sympathetic.kemdikbud.go.id technical guidance which was held from February to May 2020, totaling 279 people. Recruitment of participants is open for teachers, school principals, and other education personnel at all levels of the school. The results showed: 1) in general, LRCs were already available in schools with a variety of devices and functions, but not many schools had complete LRC facilities. Meanwhile, some others already have LRC facilities but they are not sufficient. In fact, there are (20%) of the respondents who answered that there is no LRC service at their school. 2). The management of LRC in schools still varies with four main patterns, namely a. Moving equipment, b. Moving class, c. Local networked class, and d. LRC is connected to the internet. Meanwhile, the utilization of the LRC includes seven functions of the LRC in sequence; storage, service, presentation, development, training, innovation, and means of sharing. 3) Implementation in the development of learning innovations has occurred although still in a limited number. The existence of innovator teachers or driving teachers is a major factor in optimally utilizing the LRC function.
ANALISIS KEBUTUHAN PENGEMBANGAN MODEL PEMBELAJARAN TERINTEGRASI TEKNOLOGI INFORMASI DAN KOMUNIKASI PADA SANGGAR KEGIATAN BELAJAR
Authors: Nurhayati Ai Sri , Kusnandar Kusnandar , Mega Nur Arfah , Warisno
Published: September 2022

Analisis kebutuhan ini bertujuan untuk mengidentifikasi kebutuhan inovasi model pembelajaran berbasis TIK di Sanggar Kegiatan Belajar (SKB) ditinjau dari aspek infrastruktur TIK, kesiapan pendidik, peserta didik, dan tenaga kependidikan di SKB, dukungan kebijakan, motivasi peserta didik, serta inovasi model pembelajaran yang memanfaatkan TIK. Masalah yang dibahas dalam penelitian ini yaitu (1) apa saja infrastruktur TIK minimal yang diperlukan untuk mengembangkan model pembelajaran inovatif berbasis TIK di SKB?; (2) bagaimana kesiapan pendidik dan peserta didik di SKB dalam pengembangan model pembelajaran inovatif berbasis TIK?; (3) bagaimana dukungan kebijakan dalam pemanfaatan TIK untuk pengembangan model pembelajaran inovatif?; (4) bagaimana tingkat motivasi belajar peserta didik?; (5) inovasi model pembelajaran TIK seperti apa yang sesuai dengan kebutuhan pembelajaran di SKB? Penelitian ini merupakan penelitian kualitatif dengan pengumpulan data menggunakan metode campuran kuantititaf dan kualitatif. Pengumpulan data dilakukan menggunakan kuesioner daring, data diolah dengan menggunakan statistik deskriptif, kemudian dilakukan pendalaman data melalui diskusi terpumpun (FGD) secara daring. Pemilihan responden dilakukan secara purposive random sampling, pendalaman data dilakukan melalui teknik wawancara dan diskusi terpumpun secara daring. Hasil analisis kebutuhan menunjukkan ketersediaan perangkat TIK dan jaringan di SKB telah tersedia dengan memadai. Kesiapan peserta didik dalam pemanfaatan TIK dalam pembelajaran dapat dikatakan cukup. Namun di sisi lain, masih terdapat sejumlah kendala yang terkait dengan kurangnya keikutsertaan pamong atau tutor dalam mengikuti kegiatan peningkatan kompetensi TIK untuk pembelajaran, kurangnya program pelatihan serta minimnya aktivitas forum tutor atau pamong dalam pembahasan inovasi pembelajaran dengan memanfaatkan TIK. Oleh karena itu inovasi model pembelajaran yang akan dikembangkan hendaknya sederhana, bermanfaat, dan menarik dengan menggunakan perangkat TIK yang dimiliki peserta didik dan pendidik, memadukan aktivitas tatap muka dan daring (blended), tugas mandiri, presentasi disertai tindak lanjut pada saat kehadiran, untuk mengakomodir karakteristik peserta didik, tutor/pamong di SKB, maupun kekhasan lingkungan pembelajaran. Model pembelajaran yang dikembangkan hendaknya dapat dimanfaatkan dengan aplikasi yang sudah dimiliki peserta didik dan mudah digunakan serta dapat memfasilitasi peserta didik untuk melakukanÂ  pembelajaran di rumah atau di luar SKB
SYNCHRONOUS LEARNING AKUNTANSI MANUFAKTUR DALAM MENDORONG EFEKTIVITAS PEMBELAJARAN VIA ZOOM
Authors: Ardiansyah
Published: September 2022

Tujuan penelitian ini adalah untuk mengetahui efektivitas pemanfaatan zoom cloud meeting dalam perkuliahan akuntansi manufaktur. Metoda penelitian ini kualitatif deksriptif dengan metoda pengumpulan data melalui kuesioner. Sampel penelitian ini adalah mahasiswa kelas D4ABT/3C Prodi DIV Administrasi Bisnis Terapan, Jurusan Administrasi Niaga, Politeknik Negeri Ambon. Hasil penelitian ini menunjukkan bahwa 22% mahasiswa menjawab bahwa mata kuliah akuntansi manufaktur lebih baik dijelaskan langsung oleh dosen di kampus sedangkan 78% menjawab sama saja baik KTM (Kuliah Tatap Muka) maupun synchronous learning via zoom. Dalam hal kemampuan mahasiswa memahami penjelasan dosen sebesar 6% menyatakan kurang paham, 17% sangat paham dan 78% paham. Adapun jika, pemberian materi kuliah dalam bentuk softcopy ppt/pdf/word dinilai tidak efektif hal ini dapat dilihat dari jawaban mahasiswa sebesar 94% tidak setuju dan hanya 6% yang setuju. Dengan demikian perkuliahan daring untuk mata kuliah akuntansi manufaktur efektif melalui video conference zoom. Sehingga meskipun perkuliahan dilakukan secara daring maka, sikap, prilaku dan keseriusan mahasiswa tetap saja sama dengan perkuliahan yang dilakukan secara offline. Zoom efektif dalam perkuliahan akuntansi manufaktur karena dosen dan mahasiswa dapat berinteraksi secara langsung sebagaimana perkuliahan KTM. Pada saat kondisi normalpun dapat dilakukan dengan pola campuran antara KTM dengan zoom agar asfek teknologi dalam proses pembelajaran dapat terintegrasi dengan baik. Implikasi penelitian ini bagi pimpinan perguruan tinggi maupun lembaga kursus online dapat melayani sistem pendidikan online dan offline atau campuran dari keduanya untuk mata kuliah yang memiliki kesamaan sifat dengan mata kuliah dalam penelitian ini.Kata kunci: Akuntansi, Efektivitas, Manufaktur, Synchronous, Zoom.
PENINGKATAN KEMAMPUAN BERBICARA DENGAN METODE MODELLING THE WAY BERBANTUAN MULTIMEDIA
Authors: Taridi  , Susanto  , Sudarman
Published: September 2022

Tujuan penelitian ini Â adalah untuk mengetahui apakah pembelajaran sekolah minggu Buddha dengan menerapkan metode Modelling The Way berbantuan multimedia efektif untuk meningkatkan kemampuan berbicara.Â  Penelitian yang dilakukan termasuk dalam jenis penelitian kuantitatif pendekatan Pre-Eksperimental designs. Penelitian ini dilakukan di wihara Metta jaya desa malang sari kecamatan Tanjung sari Lampung selatan. Sampel dalam penelitian ini adalah siswa sekolah minggu Buddha dengan jumlah siswa 12. Berdasarkan penelitian yang dilakukan,Â  hasil analisis dengan menggunakan Pairet samples T-Test Â menunjukkan nilai Sig = 0,03=3% <5%. Artinya pembelajaranÂ  dengan menerapkan metode modeling The Way berbantuan multimedia efektifÂ  meningkatkan kemampuan berbicara. Peningkatan kemampuan berbicara juga dapat dilihat dari hasil observasiÂ  hasil pengamatan pertama sebesar 40%, kedua dan ketiga sebesar 83 %, keempat 80% ke lima 79% dan keenam 94% artinya meski hasil pengamatan cukup bervariatif namun masuk dalam kategori baik.
3 DIMENSIONS OF ANIMATION IN SUPPORTING THE STUDENT INFORMATION PROCESSING
Authors: Deni Darmawan
Published: September 2022

This study is a breakthrough in supporting students’ sd, SMP, AND high school in the SouthGarut in performing information processing of learning both for the exact and social. The study tries toanswer the question of how large the focus of information-processing speed of the student learningbased on element formation 3dimensi animation on the exact and social subjects (IPS). The study wasconducted on students at elementary, junior high, and high school. The study was conducted by usingthe method of research and development carried out experiments in which this research is consideringthe second year in which the CAI instructional model and formation animation 3dimensi been designedbefore. The study was conducted at the elementary school level, junior high, and high school located inthe southern Garut, with through stratified random sampling. The results showed that the speed ofinformation processing of learning both exact and social groups (IPS) conducted junior high schoolstudents were more superior than the elementary or high school students, through Computer AssistedInstruction teaching model loaded with animation 3dimensi formation.
PENGARUH E-WOM DALAM MEMEDIASI HUBUNGAN ANTARA DIGITAL MARKETING ACTIVITIES DAN INTENTION TO BUY DI TOKOPEDIA
Authors: Heri Mahyuzar  , Tundo Tundo
Published: September 2022

Penelitian ini bertujuan untuk menganalisis pengaruh electronic word of mouth (E-WOM) dalam memediasi hubungan antara digital marketing activities dan intention to buy di Tokopedia. Populasi pada penelitian ini adalah semua pengguna Tokopedia di Indonesia. Adapun sampel penelitian yang digunakan pada penelitian ini sebanyak 100 responden yang dipilih berdasarkan convinience sampling. Teknik pengumpulan data dalam penelitian ini menggunakan metode survey dengan cara mengirimkan kuesioner kepada responden. Alat analisis yang digunakan adalah SEM AMOS. Berdasarkan analisis yang telah dilakukan diperoleh bahwa content marketing berpengaruh positif signifikan terhadap electronic word of mouth (E-WOM). Electronic Promotion berpengaruh positif signifikan terhadap electronic word of mouth (E-WOM). Electronic word of mouth (E-WOM) berpengaruh positif signifikan terhadap intention to buy. Sedangkan electronic word of mouth (E-WOM) dapat memediasi hubungan antara digital marketing dan intention to buy.
Literatur Review: Analisa Faktor Kesuksesan Implementasi Sistem Informasi Manajemen Daerah (SIMDA) di Indonesia.
Authors: Pratama Yudha Herlambang Cahya , Annisa Lolanda Hamim
Published: September 2022

Sistem Informasi Manajemen Daerah (SIMDA) merupakan program aplikasi keuangan daerah yang telah mengintegrasikan empat tahapan penyelenggaraan keuangan daerah yaitu, penganggaran, perubahan anggaran, penatausahaan, serta pelaporan dan pertanggungjawaban. Sistem Infrormasi Manajemen Daerah (SIMDA) ini merupakan terobosan dari pemerintah pusat guna mendukung keterbukaan publik dan e-government. Seluruh pemerintah daerah di tingkat kabupaten/kota sampai tingkat pusat wajib menggunakan aplikasi ini. Penelitian ini dilakukan untuk mengidentifikasi faktor-faktor yang mempengaruhi kesuksesan implementasi Sistem Informasi Manajemen Daerah (SIMDA) dengan metode Systematic Literatur Review (SLR). Jurnal literatur yang digunakan untuk proses analisis faktor sebanyak 20 jurnal. Hasil pengelompokan diketemukan adanya level pemerintahan pada studi kasus yang diteliti. Level pemerintahan yang diketemukan dalam literatur ini adalag level pemerintah daerah kabupaten/ kota dan provinsi. Sebanyak 18 jurnal diketemukan studi kasus dengan level pemerintahan daerah kabupaten/kota. Sedangkan sebanyak 2 jurnal untuk studi kasus pada level pemerintahan daerah tingkat provinsi. Hasil dari penelitian ini adalah faktor yang paling banyak digunakan untuk mensukseskan implementasi Sistem Informasi Manajemen Daerah (SIMDA). Faktor yang banyak digunakan dalam analisa literatur review adalah  faktor komunikasi, faktor sumberdaya manusia, faktor sikap/disposisi dan faktor struktur birokrasi. Faktor-faktor tersebut diperkuat dengan adanya dukungan dari manajemen puncak dan atribut dari aplikasi Sistem Informasi Manajemen Daerah (SIMDA).
Analisis faktor-faktor pengaruh minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik
Authors: Dzulfiadevi Alifa , Andayani Sari
Published: September 2022

The aim of this research is to examine and find out the effect of Financial Appreciation, Labor Market Consideration, Working Environment, and Professional Recognition towards Accounting Students’ Interest of State Universities throughout Surabaya in Career Projection as Public Accountant. This research utilizes primary data in the form of questionnaire. The sample take on 87 respondents with sampling technique using ‘proportionate stratified random sampling’ method. The data in this research is analysed by espousing double regression analysis method whose counting is done using SPSS program. This research presents a result showing that financial appreciation, labor market consideration, working environment, and professional recognition affect the accounting students’ interest in career projection as public accountant.
Mitigation of the potential fraud in the era of business digitalization in the covid 19 pandemic: exploration of accountant’s role and challenges
Authors: Nurcahya Yulida Army
Published: September 2022

This study aims to see the role of accountants in mitigating the potential for fraud that occurs in the digital business era during the Covid-19 pandemic through the implementation of forensic accounting. This research will use a qualitative approach by using various previous studies and studies as the data source. This study found that business accountants have an essential role in the Covid-19 pandemic. Business accountants can have a crucial role in the digital information industry in controlling internal problems so that the results are efficient and effective, thereby reducing the risk of fraud. Forensic accounting can help detect the potential for fraud to mitigate the consequences of fraud in this digital era. If corruption has occurred, then what the Forensic Accountant must do is detect corruption. Forensic Accountants can detect fraud and corruption problems more quickly because Forensic Accountants already know and master the techniques in detecting fraud and corruption.
Optimalisasi literasi halal pelaku UMKM terhadap penggunaan jasa keuangan syariah di Kota Tebing Tinggi
Authors: Cynthiasari Vina , Yafiz Muhammad
Published: September 2022

Halal literacy of MSME actors has not been optimal in encouraging MSME actors to use Islamic financial services. In recent years, the halal industry through the food, finance, clothing, tourism, media and recreation, medicine and cosmetic sectors has experienced rapid development. This study aims to increase the halal literacy of MSME actors towards the use of Islamic financial services in the City of Tebing Tinggi. This research is a research (field research) using a field approach to produce descriptive data. The data comes from interviews and observations of MSME actors who are members of the IPEMI (Indonesian Muslim Entrepreneurs Association) in Tebing Tinggi City as primary data, as well as secondary data obtained from research locations, journals, books, documents, and records related to research. It can be said that the halal literacy of MSME actors still has the food sector, such as raw materials, production processes, and packaging. Although MSME actors have not been able to describe the halal relationship with Islamic financial services, indirectly MSME actors have the awareness to use or are interested in Islamic financial services.
The determinants of smes’ firm performance in lampung province, indonesia
Authors: Jayanagara Oscar
Published: September 2022

This study aims to study the influence of the Strategic Orientation of Entrepreneurship and Organizational Culture on Innovation, and its implications for the performance of Micro, Small and Medium Enterprises. This research is a conclusive research conducted through data collection using descriptive and causality surveys. This research was conducted with a sample of 420 micro, small and medium enterprises in Lampung Province, Indonesia. The results of this study are the Effect of Mediation on Innovation Increasing the Effect of Entrepreneurship Strategic Orientation and Organizational Culture on the Performance of Small and Medium Enterprises. The results of this study generally have an influence on the Strategic Orientation of Entrepreneurship and Organizational Culture on the Performance of SMEs. The seven hypotheses proposed in this study are all acceptable. Organizational Culture as an independent variable has the strongest influence on SME Innovation and Performance. This dissertation also provides a discussion of the findings and limitations, theoretical and practical contributions, theoretical and managerial implications of research, and suggestions for future research.
Analisis risiko penyaluran bansos terhadap penerapan good coporate governance pada dinas sosial Kabupaten Rote Ndao
Authors: Ledoh Onimus , M. Ledoh Farida , S Ledoh Jizrel E. , Tewu ML. Deny
Published: September 2022

The governance of the distribution of social assistance to the community can lead to social conflict if there is an imbalance. However, this creates many problems that occur in the regions, especially the social service as a sector that handles data improvement. Social assistance governance issues include social assistance data, types of social assistance and social assistance distributors. Research with qualitative methods with case study design. This type of research is participatory and explanatory with data collection techniques, namely survey observations and interviews, as well as document studies. The researcher participatively collected data and information from before 2019 to early April 2022 because the researcher was part of the Social Service of Rote Ndao Regency. Bowtie's analysis technique is used to identify the governance risks of social assistance distribution. The results obtained 11 unwanted events. With this KTD, related to the application of the GCG Tariff principle, measurement and risk assessment is carried out using a heat map, the risk value is obtained from level 10 to 20. Then, opportunity and impact mitigation is carried out so as to reduce the risk level to level 6 to 12. Each KTD has a different impact. different. had a negative impact on the distribution of social assistance and in particular greatly affected GCG. To improve the risk management culture for the distribution of social assistance, the mitigation that has been carried out so far by applying the GCG Tariff principle needs to be further enhanced into an organizational culture.
Pengaruh kualitas pelayanan terhadap tingkat permohonan pinjaman kredit di bank bjb KCP Kopo Sayati Kab Bandung
Authors: Wulandari Sri , Sudrartono Tiris
Published: September 2022

The purpose of this study was to determine the magnitude of the influence of service quality on customer satisfaction by using five dimensions of service quality, namely tangible (physical evidence), empathy (empathy), reliability (reliability), responsiveness (responsiveness), and assurance (guarantee) at the Bank. bjb Kcp Kopo Sayati, Bandung Regency. The research population is all customers who apply for credit loans at Bank bjb Kcp Kopo Sayati Kab Bandung in the 2021 period, where the population is 306 customers while the sample determined using the reference calculation of the Slovin formula is 75.4 respondents who are rounded up to 75 respondents to answer the statement on the distributed questionnaire. Then statistical tests (validity test, correlation coefficient test, determination coefficient test and hypothesis test) were carried out using SPSS V.26. the results of data analysis obtained t_count of 28.224 > t_table of 1.993, so that the hypothesis test on the variable x Service Quality has a very positive influence on the level of customer satisfaction. From the results of SPSS output obtained R square of 0.916 or 91.6%. This shows that customer satisfaction at Bank bjb Kcp Kopo Sayati Kab Bandung is able to be influenced by the quality of service provided reaches 91.6%, while the remaining 8.4% is the influence or contribution of other variables not examined outside the study
Motivasi menjadi wirausaha di daerah Karawang
Authors: Al izzah Hadrotul Khairun Nissa , Samoedra Artarina D. A.
Published: September 2022

The presence of the role of entrepreneurs will have an impact on improving the state of the country's economy and the progress of the Indonesian economy. The Indonesian government must participate in providing support to generate public interest in entrepreneurship so that the problem of the lack of employment opportunities is resolved. The purpose of this study is to analyze four factors that influence the motivation to become an entrepreneur in Karawang, including need for achievement, locus of control, independence, and egoistic passion. The research approach used is descriptive qualitative and research using exploratory case study methods used to obtain information, problems and motivation to become entrepreneurs in Karawang. Data collection techniques are used for direct observation, interviews, and documentation. The results suggests that there are four factors for the emergence of entrepreneurial motivation owned by entrepreneurs in Karawang, as well as success in entrepreneurship because of the fulfillment of intrinsic needs. These factors can lead to someone having entrepreneurial motivation Need for achievement, Locus of control, Independence, egoistic passion. Their motivation to become entrepreneurs is driven by self-motivation or intrinsic motivation, where the drive aims to achieve the goals they want and their self-satisfaction, as well as success in entrepreneurship because of the fulfillment of intrinsic needs.
Pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja karyawan
Authors: Wijaya Dimas Azharino , Priono Hero
Published: September 2022

The implementation of the internal control system at the Perumda BPR Bank Daerah Lamongan often results in weaknesses such as delays and input errors. Therefore, the need for an accounting information system and an internal control system is a system that has the task of managing financial data or transactions into information in the form of financial reports, the financial information is needed to meet the needs of internal and external parties that will be used as financial decision making. Implementation of Enterprise Resource Planning (ERP) can run smoothly, companies must prepare several things, including how to choose an ERP system that suits their needs, build a business model and prepare company management that must be carried out due to the implementation of the ERP system. The information system used in the company takes time to adapt for employees to operate it. This study aims to obtain empirical evidence of the effect of internal control systems and accounting information systems on employee performance. The object of this research is Perumda BPR Bank Daerah Lamongan with the number of employees who can be used as respondents as many as 34 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system and accounting information system statistically had a positive and significant effect on employee performance.
Strategi pengembangan wisata pantai dalam upaya meningkatkan ekonomi masyarakat sekitar
Authors: Saifuddin Saifuddin , Sulistiyani Titin
Published: September 2022

This study seeks to find out and analyze tourism conditions, the development of Bletok beach tourism strategies in an effort to improve the economy of the surrounding community carried out by the Village Government, POKDARWIS, POKMAS, BUMDES, and the community. what supports and hinders the development of Bletok beach tourism in Bletok Village, Bungatan District, Situbondo Regency. However, the tourism sector still has several obstacles so that it is necessary to develop a tourism strategy by the village government on the economy of the surrounding community. To find out the strategy for developing Bletok beach tourism in an effort to improve the economy of the surrounding community, in this study, researchers used a qualitative research method, a case study type. Based on the results of the study that there are strategies carried out by the Village Head in the development of coastal tourism in an effort to improve the economy of the surrounding community, among others, the existence of infrastructure development, maintenance of facilities, and improvement of the community's economy. However, in implementing this strategy, there are supporting and inhibiting factors that arise both internally and externally
Analisis prediksi kebangkrutan model zmijewski x-score pada perusahaan subsektor minyak dan gas periode 2019-2021
Authors: Saputro Dimas Ageng , Hendayana Yana
Published: September 2022

This study aims to predict financial distress using the Zmijewski X-Score model for oil and gas sub-sector agency listed on the Stock Exchange from 2019-2021. This research uses a qualitative approach method . In this study, the population used were all oil and gas agency listed on the Stock Exchange for the 2019-2021 period, so the population in this study amounted to 14 agency. The sample was selected based on purposive sampling criteria that have been determined, so that the sample in this study amounted to 10 agency. The results of the analysis using the zmijewski model are that in 2019 before the COVID-19 pandemic, there were 4 oil and gas agency in financial distress and 6 oil and gas agency in healthy condition (non-financial distress). In 2020, when the COVID-19 pandemic occurred, there was only 1 company in financial distress and 9 agency still in healthy condition (non-financial distress). In 2021, after the issue of the conflict between Russia and Ukraine, 1 oil and gas company is in financial distress and 9 agency are in a healthy condition (non-financial distress).
The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable
Authors: Sutisna Ujang , Yazid Helmi , Lestari Tri
Published: September 2022

The purpose of this study was to determine the effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on fraudulent financial statements, rationalization has effect on fraudulent financial statements, ability has no effect on fraudulent financial statements, financial stability has effect on fraudulent financial statements, anti-fraud has not moderate the relationship between pressure on fraudulent financial statements, Anti- fraud has not moderate the relationship between opportunity and fraudulent financial statements, Anti-fraud moderates the relationship between rationalization and fraudulent financial statements, Anti-fraud does not moderate the relationship between ability and fraudulent financial statements, Anti-fraud moderates the relationship between financial stability and fraudulent financial statements.
Pengaruh literasi keuangan dan sikap keuangan terhadap perilaku pengelolaan keuangan dengan locus of control sebagai variabel intervening
Authors: Wardani Leni Ayu , Fitrayati Dhiah
Published: September 2022

The purpose of this study was to determine the direct and indirect effects of financial literacy and financial attitudes on how people handle their money, with locus of control functioning as an intervening variable. Students majoring in economic education at the State University of Surabaya in 2018 are the sample population. The Slovin formula was used to estimate the exact sample size to be collected, with a margin of error of 5%. The non-probability approach is mixed with the purposive sampling method in the sampling method. In this investigation, 155 different samples were used for analysis. During the data processing procedure, WarPLS equation type 7.0 was used for structural modeling. Financial literacy does not have an instant effect on a person's sense of control over their life, according to the conclusions of the observational discussion. The degree to which a person is financially literate has little bearing on how they handle their money. Financial attitudes have a direct impact on locus of control. People's attitudes towards money have a direct impact on how they manage their finances. Locus of control has a considerable impact on financial management behavior. While the direct influence of the two components, including financial literacy, has no effect on locus of control behavior in financial management, the indirect effect of this component does. Financial attitudes are influenced by where people position their locus of power, which has an indirect effect on how they manage their money
Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM Kota Pati
Authors: Arta Luky Dani , Alfasadun Alfasadun
Published: September 2022

Micro, Small and Medium Enterprises (MSME) are one of the sectors that have the potential to contribute to state tax revenues. MSME taxpayer compliance is still very low, especially MSME taxpayer compliance in Pati City has not yet reached 50%. The purpose of this study was to examine the effect of tax rates, understanding of taxation and tax sanction on MSME taxpayer compliance. The theory used in this research is the theory of planned behavior and attribution theory. As much 102 MSME taxpayers were randomly selected as respondents using the slovin formula. The method of determining the sample in this study was accidental sampling and the technical analysis of the data in this study used multiple linear regression analysis which is processed in the SPSS version 25 program. The result showed that tax rates, understanding of taxation and tax sanction have a positive effect on MSME taxpayer compliance either simultaneously or partially.
Pengaruh remunerasi, motivasi kerja dan kepuasan kerja terhadap kinerja fakultas ekonomi dan bisnis pada UPN “Veteran” Jawa Timur
Authors: Nurhidayah Siti , Munari Munari
Published: September 2022

This study aims to examine and prove the effect of remuneration, work motivation, and job satisfaction on the performance of the Faculty of Economics and Business, of University Pembangunan Nasional "Veteran" East Java. Decent remuneration will have an impact on motivating and providing a level of job satisfaction that will support employee performance, especially in this case lecturers and employees. This study uses quantitative methods with primary data sources or the method of distributing questionnaires directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SPSS software for windows v.25 application software. The results of this study prove that the variables of remuneration, work motivation, and job satisfaction have no significant positive effect on employee performance.
Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020
Authors: Dewi Ari Ani Kusuma , Oktaviani Rachmawati Meita
Published: September 2022

This study aims to test whether profitability, capital intensity and liquidity have an effect on tax aggressiveness. This research is included in quantitative research, using secondary data in the form of annual reports or company financial statements. The objects in this study are banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with the number of samples used as many as 26 companies. Sampling was carried out using a non-probability sampling purposive sampling method, with the criteria of 1) banking companies that were consistently listed on the IDX for the 2016-2020 period, 2) banking companies that presented financial statements in rupiah currency for the 2016-2020 period, 3) companies banking company banking that has a financial year ending on December 31 for the 2016-2020 period, 4) banking companies that are not at the break-even point or experiencing losses during the 2016-2020 period, 5) corporate banking that does not have an ETR value <0 or > 1. This study uses panel data regression analysis technique using Eviews 12. The results of this study indicate that the profitability variable has a significant negative effect on tax aggressiveness, the capital intensity variable has no significant effect on tax aggressiveness, and the leverage variable is not significant. effect on tax aggressiveness.
Pengaruh brand ambassador, brand association dan brand loyalti terhadap keputusan pembelian Neo Coffee
Authors: Subiyakto Gatot , Nadiani Zalfa Putri
Published: September 2022

The purpose of this study was to determine the effect of Brand Ambassador, Brand Association, Brand Loyalty on Neo Coffee Purchase Decisions. The analytical method in this study uses quantitative primary data. The test stages carried out are validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, t test (partial), f test (simultaneous), and coefficient of determination analysis (R2). The data used in this study used a questionnaire instrument, and the valid data collected were 100 respondents. The testing tool used is SPSS 24. The results showed that partially (individually) the brand association variable did not have a positive and significant effect on consumer purchasing decisions. Then the brand ambassador and brand loyalty variables have a positive and significant influence on consumer purchasing decisions. And simultaneously (overall) the variables of brand ambassador, brand association and brand loyalty have a positive and significant effect on consumer purchasing decisions in Jabodetabek.
Analisis peran satuan pengawasan internal dan komite audit terhadap pencegahan kecurangan
Authors: Komala Lenda , Asaari Masagus
Published: September 2022

This study aims to examine the role of the Internal Audit Unit (SPI), and the Audit Committee, which assist the supervisory function by management and the board of commissioners in preventing fraud that has a negative impact on company performance and state finances. This research is a type of quantitative descriptive research, with the research population being state-owned companies in Indonesia. Primary data was obtained by using a questionnaire technique. To measure the effectiveness of the SPI and the Audit Committee in preventing fraud, the Path Analysis model is used. The results of this study indicate that the effectiveness of the Internal Audit Unit and the Audit Committee has a positive influence on fraud prevention, through improving the company's internal control. Other factors such as corporate culture, leadership as well as sharpening tasks and missions are also quite dominant in preventing fraud.
Angsuran PPH pasal 25 setelah berakhirnya penerapan PP 23 tahun 2018 pada UMKM
Authors: Soerjatno Raden
Published: September 2022

Government Regulation Number 23 of 2018 which came into effect on July 1, 2018 which allows Micro, Small and Medium Enterprises (MSMEs) to calculate their Income Tax easily, namely by multiplying the tariff by 0.5% of Gross Circulation and is final, meaning that it is no longer available. Whatever the next tax calculation, this is intended so that Micro, Small and Medium Enterprises actors are not burdened with complicated tax calculations and the tax rate is also not too heavy because it is only 0.5%. Income Tax calculation based on Government Regulation Number 23 of 2018 for each Taxpayer has a time limit, for Limited Liability Companies 3 years, for CV, Firms and the like 4 years, and for Individuals 7 years. After the completion of the period required by Government Regulation Number 23 of 2018, Micro, Small and Medium Enterprises actors are required to re-calculate Income Tax in accordance with Article 17 of the Income Tax Law. The calculation of the installments of PPh Article 25 for the following tax year after the end of the calculation of Income Tax based on Government Regulation Number 23 of 2018 is carried out based on Article 25 and Article 17 of the Income Tax Law, as well as Circular Letter of the Director General of Taxes Number SE-46/PJ/ 2020 August 18, 2020, and Minister of Finance Regulation Number PMK.215/PMK.03/2018.
Pengaruh pengampunan pajak, pemahaman peraturan perpajakan, pemahaman akuntansi, kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating
Authors: Leviana Martha , Adriani Ade , Norlena Norlena
Published: September 2022

The purpose of this research is to discover the influence of tax amnesty, tax regulations understanding, accounting understanding, fiscal service on taxpayer compliance with risk preference as a moderating variable. The population on this research is Corporate Taxpayer (Entity Taxpayer) which is still active. There are 100 Corporate Taxpayer questioners as the sample. This research applied SEM PLS (SmartPLS3) as the research method. The results of the study indicate that tax amnesty, understanding of tax regulations, understanding of accounting, quality of tax service services have a significant effect on taxpayer compliance, risk preferences are able to moderate the effect of understanding tax regulations on taxpayer compliance, but risk preferences cannot moderate the effect of tax amnesty, the effect of between the understanding of accounting, the influence of the quality of tax services on taxpayer compliance.
Praktik akuntansi lingkungan dan biaya modal pada perusahaan di Indonesia
Authors: Sari Sari Dewi , Aling Aling
Published: September 2022

Observe the development of social responsibility, especially in the field of environment, and the performance of corporate governance in Indonesia are important factors in the company's operations. A number of companies do not participate in this disclosure activity, which will result in new costs that will be borne by the company. The high and low cost of capital owned by a company will show how much risk the company will accept in order to obtain funding for the company's sustainability. This research was conducted to produce an analysis of the effect of the level of environmental accounting practices on the cost of equity capital or the cost of debt capital and the effect of corporate governance performance on the cost of equity capital or the cost of debt capital. This study uses data on financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange from 2016 to 2020. The test results show that financial environmental accounting practices and corporate governance performance consist of block ownership, board size, gender diversity, and board tenure. has a significant effect on the cost of equity capital. on the cost of debt capital, only the board size variable has a significant effect. This research encourages companies to be able to participate in the disclosure of environmental performance and corporate governance.
Earning per share sebagai variabel intervening antara rasio keuangan terhadap harga saham pada perusahaan property dan real estate
Authors: Hidayati Laeli , Suwaidi Rahman Amrullah
Published: September 2022

The Property and Real Estate sector has an important role in the economy. The financial ratio performance obtained is quite good, but not with the share price. The purpose of this study is to find out the effect of profitability and leverage on stock prices with EPS being the intervening variable for Property and Real Estate companies listed on the Indonesia Stock Exchange 2018-2020. The population is Property and Real Estate companies on the Indonesia Stock Exchange from 2018 to 2020 as many as 273 companies. The sample method is purposive sampling obtained as many as 150 companies in accordance with existing criteria. Analysis of the data used is path analysis. According to the results of research analysis, it is said that profitability and Earning Per Share contribute to changes in stock prices. Leverage does not contribute to changes in stock prices. Profitability contributes to changes in EPS. Leverage does not contribute to changes in Earning Per Share. Then according to the results of path analysis, it is said that Earning Per Share is able to become an intervening variable on profitability and leverage on share prices of companies in the Property and Real Estate sector.
Analisis rasio profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia
Authors: Imahanani Hilda , Suwaidi Rahman Amrullah
Published: September 2022

Profitability shows the financial performance of bank to measure the success and efficiency of bank in carrying out bank activities and generating profits. Risk management is needed to reduce uncertainty for bank profitability to be successful and efficient. This study examines the effect of capital adequacy, credit distribution, and non-performing loans on profitability in banks listed on the Indonesia Stock Exchange. This study uses a purposive sampling method to select a sample of 38 banks using the 4-years observation method (2017-2020). This analysis used is secondary data from the bank’s annual report. Multiple linier regression was used with quantitative data as technical analysis. Based on the findings of this study, the capital adequacy ratio (CAR) contributes to profitability (ROA), the loan to deposit ratio (LDR) does not contribute to profitability (ROA), and the ratio of non-performing loans (NPL) contributes to profitability (ROA).