bluuebunny/crossref_metadata_2025 huggingface dataset:
PEMBERDAYAAN MASYARAKAT MELALUI PEMBENTUKAN POJOK UMKM DESA GUNUNG REJO KECAMATAN WAYLIMA KABUPATEN PESAWARAN.
Authors: Asniar Immawati , Syaharany Venny , Meilasari Intan , Sari Wahyuni Mailanda , Komari Komari , Muhammad Imad , Riswandi Rahman Restu , Hasanah Uswatun
Published: August 2024

Pemberdayaan masyarakat adalah proses multidimensional yang membutuhkan partisipasi aktif dari semua pihak, akses yang adil terhadap sumber daya, peningkatan kapasitas, dan penguatan institusi lokal. Melalui pendekatan ini, masyarakat dapat meningkatkan kualitas hidup mereka, mengurangi kemiskinan, dan mencapai pembangunan yang berkelanjutan dan inklusif .Berbagai Tantangan dan permasalahan menjadi faktor penghambat untuk mengembangkan usaha dan pertumbuhan UMKM karena kurangnya pengalaman usaha, kurangnya pengetahuan teknis, rendahnya kemampuan manajemen, kurangnya perencanaan dan kurangnya riset pasar. Pengabdian dilakukan di Desa Gunung Rejo Kecamatan Waylima Kabupaten Pesawaran berupa pendampingan dalam pendirian pojok UMKM. Pojok UMKM merupakan program dari pemerintah merupakan suatu tempat dalam mengoptimalkan peran teknologi dan informasi yang terkoordinir dan bermanfaat untuk kemajuan UMKM. Tujuan kegiatan ini adalah pertama, mendirikan pojok UMKM di salah satu tempat di wilayah desa  Gunung Rejo, kedua, mendata UMKM yang ada di desa Gunung Rejo baik yang berupa makanan olahan  maupun produk pangan  serta hasil pertanian. dan ketiga, mengoptimalkan peran UMKM agar lebih baik. Metode penerapan pengabdian dilakukan melalui pendampingan dan sosialisasi kepada pelaku usaha, Perangkat Desa, dan Tokoh Masyarakat. Kegiatan pengabdian yang dilakukan selama bulan Juli – Agustus 2023 menunjukan kegiatan melalui sosialisasi terkait berdirinya pojok UMKM , serta pengelolaan UMKM menjadi lebih baik lagi.
Pengenalan dan Strategi TOEFL di STMIK Muhammadiyah Paguyangan Brebes
Authors: Permatasari Ela Kristi , Samanik Samanik , Fatmasari Yuniar , Nurkholis Akhmad , Fahlevi Ryan Fitrian
Published: August 2024

Penguasaan Bahasa Inggris merupakan keahlian penting dalam menghadapi tantangan global di berbagai bidang seperti pendidikan, karier, pariwisata, teknologi, bisnis, dan komunikasi antarbudaya. TOEFL (Test of English as a Foreign Language) menjadi standar internasional untuk menilai kemampuan Bahasa Inggris individu yang bukan penutur asli. Pelatihan pengenalan dan penguasaan strategi TOEFL bertujuan memberikan pemahaman komprehensif serta strategi efektif kepada mahasiswa prodi Pendidikan Bahasa Inggris (PBI) semester 5 dari Universitas Peradaban dan mahasiswa prodi Teknik Informatika (TI) semester 7 dari STMIK Muhammadiyah Paguyangan Brebes. Program ini meliputi pendaftaran dan orientasi, pelatihan berbasis modul, sesi interaktif dan diskusi, evaluasi berkala, bimbingan personal, serta simulasi dan umpan balik, yang diharapkan dapat meningkatkan skor TOEFL dan membuka peluang akademis serta profesional di tingkat internasional bagi para peserta.
PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021
Authors: Miswaty Miswaty , Syah Putri Liza , Ernayani Rihfenti , Makherta Sutadji Ika
Published: August 2024

This study aims to examine Financial Distress, Earning Management, and Leverage on Tax Avoidance the coefficient of determination, partially, and simultaneously. The population in this study were mining companies listed on the Indonesia Stock Exchange 2017-2021. After purposive sampling was carried out, there were 18 companies that met the criteria. Data analysis techniques using multiple regression analysis method, because the data in the study in the form of nominal data. The results showed that Financial Distress (X1) has a negative and significant effect on the Tax Avoidance of the company. While Earning Management (X2) and Leverage (X3) has no significant effect on the Tax Avoidance of the company.
TINGKAT KEPUASAN PELANGGAN LANGKAH KOPI BALIKPAPAN DIPENGARUHI KUALITAS PELAYANAN
Authors: Prihandoyo Prihandoyo , Indriastuty Nina , Rahmawati Erika
Published: August 2024

Dunia bisnis yang sedang berkembang pesat di Indonesia memiliki banyak jenis kuliner, salah satunya adalah cafe. Banyaknya pebisnis dalam bidang ini bisa dikatakan persaingan bisnis juga semakin ketat. Hal ini dapat dilihat dari persaingan cafe yang semakin ketat dikarenakan cafe sudah menjadi lifestyle bagi kebanyakan orang dijaman sekarang, dengan menyediakan tempat dengan desain interior yang menarik serta menawarkan suasana yang nyaman dan menyenangkan. Serta menyediakan berbagai macam konsep seperti alunan musik jazz dan sejarah tentang pembuatan kopi yang menarik minat beli pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap tingkat kepuasan pelanggan pada Langkah Kopi Balikpapan dengan responden yang diteliti sebanyak 311 orang. Metode penelitian ini menggunakan metode kuantitatif. Pengumpulan data melalui observasi dan penyebaran kuesioner melalui google form. Teknik analisis data yang digunakan untuk mengetahui pengaruh hubungan antar variabel bebas dengan variabel terikatnya adalah analisis linier berganda dengan melakukan uji instrumen, uji asumsi klasik, dan uji hipotesis parsial (uji-t). Hasil penelitian menunjukkan bahwa kualitas pelayanan seperti bukti fisik, keandalan, daya tanggap, jaminan, dan empati berpengaruh positif dan signifikan terhadap tingkat kepuasan pelanggan di Langkah Kopi Balikpapan.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Saputra Dasriyan , Ardiles Alief
Published: August 2024

This research aims to determine the effect of Leverage (Debt to Equity Ratio), Firm Size, Sales Growth and Activity (Total Asset Turnover) on Profitability (Return On Assets). This research is quantitative research. The population in this study are Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research is Purposive Sampling. The research sample was 11 companies and the total population was 37 companies. The data analysis techniques used are Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Test and Hypothesis Test assisted by the SPSS 25 program. The results of this research show that partially the Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA), Firm Size (FS) has a negative and significant effect on Return On Assets (ROA), Sales Growth (SG) has no negative and insignificant effect on Return On Assets (ROA) and Total Asset Turnover (TATO) has a positive and significant effect on Return On Assets (ROA). Simultaneously, the variable Debt to Equity Ratio (DER), Firm Size (FS), Sales Growth (SG) and Total Asset Turnover(TATO) have a positive and significant effect on Return On Assets (ROA).
TANTANGAN PROFESI AKUNTAN DI ERA SOCIETY 5.0; ‎INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE (AI) DAN ‎INTERNET OF THINGS (IoT) DALAM AKUNTANSI
Authors: Setiawati Erni , Rohmah Siti , Yanti Novi
Published: August 2024

Penelitian ini bertujuan untuk mengeksplorasi tantangan yang dihadapi profesi akuntan dalam era Society 5.0, khususnya terkait dengan inovasi teknologi digital artificial intelligence (AI) dan internet of things (IoT). Penelitian menggunakan pendekatan kualitatif deksriptif dan induktif, dengan metode analisis, yaitu analisis sekunder dan analisis studi referensi/pustaka. Teknik pengumpulan data dengan cara mengakses dan mengumpulkan data melalui database online dari sumber-sumber yang teridentifikasi; seperti ebook, ejournal (artikel-artikel penelitian), dokumen elektronik, dan sumber informasi lainnya yang relevan dengan judul penelitian. Hasil penelitian menyimpulkan bahwa profesi akuntan menghadapi berbagai tantangan di era society 5.0 yang didorong oleh perkembangan teknologi digital kecerdasan buatan artificial intelligence (AI) dan internet of things (IoT), yaitu: profesi akuntan berpotensi mengalami kerentanan dan harus beradaptasi dengan perkembangan zaman, perlu mengembangkan keterampilan digital agar dapat memahami dan menggunakan teknologi terkini, pemahaman tentang big data, analisis data, dan penggunaan perangkat lunak akuntansi yang terintegrasi. Akuntan harus memahami dan menguji prototipe teknologi baru dan memahami bagaimana teknologi ini dapat diterapkan dalam praktik akuntansi seperti blockchain, machine learning, dan robotika. Akuntan perlu mengikuti pendidikan yang bersertifikasi secara internasional dan relevan, untuk membantu memahami standar akuntansi global dan mengikuti perkembangan terbaru. Akuntan harus responsif terhadap perubahan dalam industri, bisnis, dan teknologi. Lembaga pendidikan perlu mengembangkan kurikulum yang berbasis pada kemampuan manusia-digital untuk pemahaman tentang teknologi dan keterampilan yang relevan di era digital. Dengan mengatasi tantangan-tantangan tersebut, maka para akuntan akan dapat berkontribusi pada keberhasilan society 5.0 dan memastikan keberlanjutan profesi akuntansi di masa depan.
KONSTRIBUSI KINERJA KEUANGAN TERHADAP HARGA SAHAM DALAM MENDUKUNG EKONOMI BERKELANJUTAN
Authors: Sofyaun Ashari , Juniar Asrid , Rahmawati Rini , G. Malik Eliana
Published: August 2024

This research aims to measure the contribution of financial performance to stock prices in supporting sustainability economic growth in Pharmaceutical Sub-Sector companies on the Indonesia Stock Exchange in 2018-2022. Total population is 12 company and based on the criteria there is a sample of 8 companies. Data analysis using SmartPLS version 3, research results show that the Current Ratio has a negative effect on stock prices. Partially Return On Assets, Total Asset Turnover have a positive effect on stock prices. Debt To Equity Ratio has no effect on share prices. Partially, Current Ratio, Debt To Equity Ratio and Total Asset Turnover have no effect on Return On Assets. The mediation review shows that the Current Ratio, Debt To Equity Ratio and Total Asset Turnover have no effect on stock prices mediated by Return on Assets.
PENGARUH KOMPENSASI, MOTIVASI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. PATRA BADAK ARUN SOLUSI
Authors: Arrywibowo Imam , Yusuf Tamzil , Nurhayati Nurhayati
Published: August 2024

The purpose of this research is to determine the influence of compensation, motivation and work discipline on employee job satisfaction at PT. Patra Badak Arun Solutions Balikpapan. Data collection was carried out through distributing questionnaires targeting 52 PT employees. Patra Badak Arun Solutions Balikpapan. The research methodology uses a quantitative approach and uses purposive sampling. Statistical tests and data processing were carried out using Partial Least Square (PLS) via the SmartPLS version 3.0 program. Research findings reveal that motivation variables have a positive and significant influence on job satisfaction. On the other hand, compensation and work discipline variables do not have a significant effect on job satisfaction.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA
Authors: Nurvilawati Viananda , Yudea Yudea , Karlinda Sari Dika
Published: August 2024

The Influence of Company Size, Company Age, and Solvency on Audit Report Lag Profitability Using Moderating Variables in Mining Sector Companies on the Indonesian Stock Exchange for the 2020-2022 Period. Supervisors: Mr. Judea and Mrs. Dika Karlinda Sari. This research aims to determine the influence of company size, company age and solvency on audit report lag profitability using moderating variables in mining sector companies on the Indonesian Stock Exchange for the 2020-2022 period. The total sample tested was 19 companies selected using purposive sampling technique. The data analysis techniques used are multiple linear regression, Moderated Regression Analysis dan hypothesis testing. Based on the results of the analysis, it shows that company size, company age, and solvency simultaneously have no effect on audit report lag. Partially, company size, company age, and solvency simultaneously have no effect on audit report lag. In Moderated Regression Analysis, profitability is not able to moderate company size, company age, solvency and audit report lag.
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID AL-QADAR BALIKPAPAN BARAT BERDASARKAN ISAK NO.35
Authors: Amalia Cinta , Miswaty Miswaty , Wulan Trifina Butet
Published: August 2024

Cinta Amalia (2023). Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Balikpapan. Penelitian ini bertujuan untuk mengetahui pencatatan Laporan Keuangan Pesantren Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi. Data yang diperoleh yaitu data sekunder dan data primer.
PENGARUH PERILAKU KARYAWAN BAGIAN DARI ORGANISASI, KELELAHAN, DAN KETERIKATAN KARYAWAN TERHADAP PRODUKTIVITAS KARYAWAN PT. THIESS CONTRACTORS INDONESIA MELAK MINE PROJECT
Authors: Suyanto Suyanto , Ravi Eko Ravi Pratama , Cindy Josea Bella
Published: August 2024

This research aims to determine the influence of employee behavior as part of the organization, fatigue and employee engagement on employee productivity at PT. Thiess Contractors Indonesia Melak Mine Project simultaneously and partially. The research method used in this research is quantitative with a descriptive approach to the entire research object. The total sample size was 70 employees out of 1387 which was adapted by Yount's (1999) theory with a percentage of 5%. The data analysis techniques in this research are Instrument Test, Classical Assumption Test, Multiple Linear Regression, and Hypothesis Testing with the help of IBM SPSS 25 software. The research results show that employee behavior as part of the organization, fatigue and employee engagement have a significant simultaneous effect on employee productivity (p value=0.000). The variables employee behavior as part of the organization (p value=0.014) and employee engagement (p value=0.000) partially have a significant effect on employee productivity. Meanwhile, the Fatigue variable has no significant effect on employee productivity (p value=0.793).Assumption Test, Multiple Linear Regression, and Hypothesis Testing with the help of IBM SPSS 25 software. The research results show that employee behavior as part of the organization, fatigue and employee engagement have a significant simultaneous effect on employee productivity (p value=0.000). The variables employee behavior as part of the organization (p value=0.014) and employee engagement (p value=0.000) partially have a significant effect on employee productivity. Meanwhile, the Fatigue variable has no significant effect on employee productivity (p value=0.793).
PENGARUH MOTIVASI, KOMUNIKASI, DAN DISIPLIN KERJA TERHADAP KEPUASAN PEGAWAI DINAS PERHUBUNGAN BALIKPAPAN
Authors: Syaharani Wulan , Ariani Misna , Arrywibowo Imam
Published: August 2024

The purpose of this study was to determine the effect of Work Motivativon, Comunication, and Work Discipline on Job Satisfaction of empolyess at the Departement of Transportation Balikpapan. The sampling technique in this study was purposive sampling with a sample 60 employees from the Departement of Transportation in Balikpapan. Methods of data collection is done by distributing questionnaires. This study uses SmartPLS in processing data. The results of this study indicate that the motivation variable has a significant effect on job stratification of employees at the Departement of Ttransportation in Balikpapan. Communication variable has no significant effect on job stratification of employees at the Departement of Ttransportation in Balikpapan. Work Dicipline variable has no significant effect on job stratification of employees at the Departement of Ttransportation in Balikpapan.
INFLUENCE OF LECTURER COMPETENCE ON THE QUALITY OF EDUCATION IN THE MANAGEMENT DEPARTMENT OF UKIP MAKASSAR
Authors: Halik Johannes Baptista , Nurlia Nurlia
Published: August 2024

One of the problems facing the world of education in Indonesia is the problem of weak learning processes. This research aims to see the influence of lecturer competence on the quality of education in the Management department at the UKIP Makassar campus. This research uses a quantitative approach with SPSS as the data processing application. The sample in this study consisted of 73 students who were students from the 2019 - 2022 class. From the research results it was found that the competence of management lecturers had a positive and significant effect on the quality of education received by students majoring in Management at the UKIP Makassar campus. For this reason, the author suggests that lecturers who teach in the Management department further improve their competence in order to improve the quality of education at UKIP Makassar. Apart from that, the leadership should further increase supervision of lecturers' performance and continuously communicate about the tasks that lecturers must carry out, especially those related to learning. So that all lecturers can be more responsible for the tasks given.
IDENTIFIKASI DAMPAK INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN SERUYAN
Authors: Kurniawan Eko Dedy , Budayanti Tari
Published: August 2024

This research aims to identify the impact of road infrastructure development and its relationship to community economic growth in Seruyan Regency. Data analysis methods were used in this research. The results of the research are that road infrastructure in Seruyan Regency has not shown significant improvement. In fact, there are still roads in a seriously damaged condition. The condition of this road infrastructure is in line with the community's economic growth. Where the impact of road infrastructure is still not good, causing disruption to the community's economic transportation. So the rate of economic growth in society is also slow. This condition generally affects the poverty level of the community, where from year to year there is an increase in the poverty rate in Seruyan Regency.
ANALISIS SPASIAL: MELACAK TRANSFORMASI LAHAN GAMBUT DAN IMPLIKASINYA TERHADAP EKONOMI MASYARAKAT
Authors: Saputro Dian Wisnu Ajie , Kamis Indrawan Permana , Sutrisno Herwin
Published: August 2024

This research aims to determine the condition of land use changes in peatlands. Where peatlands determine the resilience of Palangka Raya City through the level of vulnerability to disasters due to land and forest fires in peat conservation areas in the future. The literature review method was used in this research. The research results reveal that land resilience in Palangka Raya City, spatial and land planning factors need to be based on rational considerations in accordance with the existing potential of the area, so that there is efficient use of space without reducing land quality. Then, land conservation factors in Palangka Raya City are stipulated in spatial planning regulations which regulate the delineation and arrangement of cultivation areas and protected areas, developing protected areas as buffer zones, delineation and arrangement of agricultural areas. There are threats to land security in the form of flood disasters, rapid rates of urbanization or immigration, as well as various shocks and pressures, both caused by nature and humans. We need to be aware of this threat so that the peatland ecosystem in Palangka Raya City can be well maintained.
PENGARUH KUALITAS PELAYANAN, FASILITAS, DAN LOKASI TERHADAP KEPUASAN PASIEN UPTD PUSKESMAS MARGOMULYO BALIKPAPAN
Authors: Subroto Sinaga Ovigeria , Safitri Reviana
Published: August 2024

Kepuasan pasien merupakan perbandingan antara harapan pasien terhadap pelayanan yang didapat dengan keadaan asli. Pasien sebagai konsumen akan mengukur kualitas pelayanan dari hasil penilaian kinerja yang diberikan dengan yang diterima konsumen dari penyedia jasa. Fasilitas merupakan hal penunjang dalam proses pelayanan kesehatan agar timbul rasa nyaman pasien saat menggunakan dan melakukan aktifitas di Puskesmas. lokasi merupakan salah satu faktor penting dalam hal bauran pemasaran, jika suatu penyedia layanan berhasil mendapatkan lokasi yang strategis maka akan menjadi suatu ancaman bagi pesaing.  Maka penelitian ini bertujuan untuk mengetaui Pengaruh Kualitas Pelayanan,Fasilitas dan Lokasi terhadap Kepuasan Pasien UPTD Puskesmas Margomulyo. Jenis penelitian ini adalah penelitian kualitatif yang dikuantitatifkan serta data yang digunakan adalah data primer dan data sekunder.
Hasil penelitian berdasarkan hasil uji F diketahui bahwa terdapat pengaruh simultan secara signifikan antara Kualitas Pelayanan (X1),Fasilitas (X2) dan Lokasi (X3) terhadap Kepuasan Pasien (Y). Serta berdasarkan hasil uji t diketahui bahwa hanya Kualitas Pelayanan (X1), dan Lokasi (X3) berpengaruh parsial secara signifikan  terhadap Kepuasan Pasien (Y).
 
Kata Kunci : Kualitas Pelayanan, Fasilitas, Lokasi, Kepuasan Pasien
AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN AKRUAL PAJAK TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI
Authors: Marlindawaty Marlindawaty
Published: August 2024

ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh aktiva pajak tangguhan, beban pajak tangguhan dan akrual pajak baik secara simultan maupun parsial terhadap manajemen laba. Jenis penelitian ini adalah kuantitatif deskriptif dengan teknik purposive sampling yang melibatkan 14 perusahaan manufaktur sektor industri barang konsumsi. Data diperoleh dari sumber yang telah ada baik data internal maupun eksternal dan dapat di akses melalui website Bursa Efek Indonesia. Data yang digunakan adalah laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2018-2020. Hasil penelitian, secara simultan aktiva pajak tangguhan, beban pajak tangguhan dan akrual pajak berpengaruh signifikan terhadap manajemen laba dan secara parsial hanya beban pajak tangguhan yang berpengaruh signifikan terhadap manajemen laba sedangkan aktiva pajak tangguhan dan akrual pajak tidak berpengaruh signifikan terhadap manajemen laba.
ABSTRACT
This research aims to determine the effect of deferred tax assets, deferred tax expenses and tax accruals both simultaneously and partially on earnings management. This type of research is descriptive quantitative with a purposive sampling technique involving 14 manufacturing companies in the consumer goods industry sector. Data is obtained from existing sources, both internal and external data and can be accessed via the Indonesian Stock Exchange website. The data used are annual reports of manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange for 2018-2020. Research results, simultaneously deferred tax assets, deferred tax expenses and tax accruals have a significant effect on earnings management and partially only deferred tax expenses have a significant effect on earnings management while deferred tax assets and tax accruals do not significant effect on earnings management.
OPTIMALISASI HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE
Authors: Juwari Juwari , Susil;owati Dwi , Rahayu Hesti
Published: August 2024

The purpose of this study is to see the optimization of stock prices based on the company's financial performance, seen from the level of liquidity with measuring instruments used current ratio, solvency with measuring instruments used debt ro equity ratio, profitability with measuring instruments used return on assets, and market value with measuring instruments used partial earnings per share. The total population in this study is thirty companies, and a sample of eighteen food and beverage subsector companies listed on the Indonesia Stock Exchange taken through criteria determined by the author. The analysis method used is multiple linear regression. The results of the t test are that the Current Ratio has a negative relationship direction and has a significant effect on the Stock Price, the Debt to Equity Ratio has a negative relationship direction and has an insignificant effect on the Stock Price, Return on Assets and Earnings per Share has a positive relationship direction and has a significant effect on the Stock Price in the food and beverage subsector companies.
KAJIAN USAHA BARU ASPEK PEMASARAN, PRODUKSI, KEUANGAN, DAN MAKRO EKONOMI
Authors: Kuswantoro Ferri , Dwiwinarno Titop , Hasthoro Handoko , Hasanah Erni , Nurwiyanta Nurwiyanta , Burhanudin Burhanudin , Lokananta Robid , Mardianto Toni
Published: August 2024

ABSTRACT
Along with the increasing need for mineral water, regional company Tirtamarta Yogyakarta will make a break through by developing diversification of products branded "Ayo". Hence the aim of the conducted study was to conduct a feasibility research of the â€œAyoâ€ manufacturer from the marketing, production, financial, and macroeconomic aspects. With the efficient and effective production setting endorsed by the high need of marketing relations in mineral water and the capability in existing innovative manufacturing machineries, the financial research was shown to be feasible.  It was indicated the payback period was faster than the target investment period, the net present value (NPV) generated was positive, the benefit cost ratio (BCR) was greater than 1 (one), and the internal rate of return (IRR) placed in the range 14% was greater than the discount factor (DF) used, namely 12%. In the macro-economic aspect, there are supportive government policies, transportation and communication infrastructures as well as high purchasing power of the people. Thus the business feasibility study of the brand "Ayo" Tirtamarta Yogyakarta as a whole was stated to be feasible to operate.
 
Keywords : New Business, Aspects, Marketing, Production, Finance, And 
                   Macroeconomics
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Ismanto Aprina , Hernadi Moorcy Nadi
Published: August 2024

â€œThe Influence of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Profit Growth in Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchangeâ€. The purpose of this study was to determine the influence of the current ratio, debt to equity ratio, and total asset turnover on profit growth in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The object of this study is the pharmaceutical sub-sector companies, which total 11 companies by taking the sample criteria into 10 companies. The data used in this research is secondary data obtained from the 2018-2021 financial reports. The data is processed using multiple linear regression analysis with the classical assumption test, the coefficient of determination test, the correlation coefficient test, the f test, and the t test. The data is managed using the SPSS Statistics 25 application tool. Based on the results of the test, the debt to equity ratio has a significant effect on profit growth, while the current ratio and total asset turnover have no significant effect on profit growth.
ANALISIS STRUKTUR MODAL, PERTUMBUHAN DAN GCG TERHADAP KINEJA PERUSAHAAN PADA INDUSTRI Consumer Goods YANG TERDAFTAR DI BEI
Authors: Saraswati Wiwik , Rama Pramudia Dimas , Nazila Hakil Udhma Ziad
Published: August 2024

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh modal perusahaan (Dunnas et al., 2020), pertumbuhan perusahaan (Ismiyanti, 2022), dan GCG (Ayu et al., 2019) terhadap nilai perusahaan (Kolamban et al., 2020) pada perusahaan Consumer Goods yang terdftar di BEI menggunakan 23 sampel dari 53 populasi. Hasil penelitian ini menunjukan bahwa Struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, hal tersebut tentunya membuat efisiensi penggunaan struktur modal pada utang yang maksimal akan memberi dampak yang positif terhadap pendanaan suatu perusahaan. Pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Semakin besar tingkat pertumbuhan perusahaan, maka semakin tinggi biaya yang diperlukan untuk mengelola kegiatan operasional perusahaan. Perusahaan akan lebih memfokuskan dananya untuk keperluan pertumbuhan perusahaan dibandingkan kesejahteraan pemegang saham.
ANALISIS KINERJA SALES DEPARTMENT PT TRAKINDO UTAMA AREA NORTHERN KALIMANTAN
Authors: Hendrawan Yudhi , Yuliani Tutik , Yusuf Tamzil , Agus Muhamad
Published: August 2024

The purpose of this study was to determine the effect of the Incentive, Motivation, and Work Environment variables on the performance of the Sales Department of PT Trakindo Utama Area, North Kalimantan. The type of research used is quantitative research with data collection methods through questionnaires. The population in this study were all employees of the Sales Department of PT Trakindo Utama Area, North Kalimantan. In this study, a purposive sampling technique was used where the researcher only used sales employees as a sample, totaling 44 people. Methods of data analysis in this study using multiple linear regression analysis, hypothesis testing, and the coefficient of determination. The results showed that the Incentives, Motivation, and Work Environment variables had a significant effect on sales performance. Partially, the Incentive, Motivation, and Work Environment variables have a positive and significant effect on the work performance of the Sales Department of PT Trakindo Utama Area, North Kalimantan
Pengaruh Lingkungan Kerja, Motivasi, Dan Disiplin Kerja Terhadap Kepuasan Kerja Guru SMK Negeri 3 Balikpapan
Authors: Nurhasanah Nurhasanah , Ariani Misna , Yuliani Tutik
Published: August 2024

The purpose of this study was to determine the effect of Work Environmet, Motivation, and Work Discipline on Job Satisfaction of Teachers Vocational High School 3 Balikpapan. The sampling technique in this study was purposive sampling with a sample 68 teachers Vocational High School 3 Balikpapan. Methods of data collection is done by distributing questionnaires. This study uses SmartPLS in processing data. The results of this study indicate that the work environment variable has no significant effect on teacher job satisfaction Vocational High School 3 Balikpapan. Motivation variable has a significant effect on teacher job satisfaction Vocational High School 3 Balikpapan. And work discipline variable has a significant effect on teacher job satisfaction Vocational High School 3 Balikpapan.
 
Keywords: Work Environment; Motivation; Work Discipline; Job Satisfaction.
Pengaruh Motivasi, Lingkungan Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Astra International Tbk-Auto2000 Cabang Balikpapan Sudirman
Authors: Andryani Nita , Ariani Misna , Yuliani Tutik
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, lingkungan kerja, dan disiplin kerja terhadap kinerja karyawan PT. Astra International Tbk-Auto2000 Balikpapan Sudirman. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Jumlah sampel dalam penelitian ini ada 68 karyawan tetap. Teknik sampling yang digunakan dalam penelitian ini adalah sampling purposive. Software yang digunakan dalam penelitian ini dengan Smart PLS. Hasil penelitian menunjukkan bahwa motivasi berpengaruh terhadap kinerja karyawan. Lingkungan kerja berpengaruh terhadap kinerja karyawan. Disiplin kerja berpengaruh terhadap kinerja karyawan.
Pengaruh Kepemimpinan, Disiplin Kerja dan Lingkungan Kerja Terhadap Kepuasan Pegawai Kantor Kecamatan Balikpapan Barat
Authors: Ichfan Muhamad , Hadiyatno Didik , Arrywibowo Imam
Published: August 2024

Tujuan penelitian ini untuk mengetahui pengaruh Kepemimpinan, Disiplin Kerja dan Lingkungan kerja terhadap kepuasan pegawai kantor kecamatan balikpapan barat. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan jumlah responden sebanyak 39 pegawai kantor kecamatan Balikpapan barat, metode penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Uji statistik dan pengolahan data dilakukan dengan menggunakan Partial Least Square (PLS) dengan program SmartPLS versi 3.0. hasil penelitian menunjukkan bahwa variabel lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja sedangkan variabel kepemimpinan dan disiplin kerja tidak berpengaruh terhadap kepuasan kerja.
درجة ممارسة أنماط التفكير الاستراتيجي لدى القيادة التعليمية في جامعة تكريت دراسة مقارنة بين الكليات العلمية والانسانية
Authors: علي مروان خلف
Published: August 2024

يهدف البحث الحاليإلى التعرف على مدىممارسةالقادةالأكاديميين من رؤساء الاقسام العلمية لانماطالتفكيرالاستراتيجي(تفكيرشامل،تفكيرتجريدي،تفكيرتشخيصي،تفكيرتخطيطي)، وهل هناك فروقفيوجهاتنظرالقياداتالاكاديمية إزاءأنماط التفكير الاستراتيجي في الكليات  الانسانية والعلمية عينة البحث  ؟ واختيرت جامعة تكريت ميدانياً للبحث واختبار فروضها ، وتم استخدام استمارة الاستبانة كأداة رئيسية في جمع البيانات المتعلقة بالجانب الميداني من البحث وبلغ حجم العينة  (30) رئيس قسم علمي . وبعدتحليلالبياناتلإجاباتعينةالبحث، واختبارالفرضياتبالاستعانةبعددمنالوسائلوالأدوات الإحصائية وباستخدام البرنامج الجاهز(SPSS) وتوصل البحث إلى مجموعة من الاستنتاجات اهمها ،هناك اهتمام من قبل رؤساء الاقسام الأكاديمية في الكليات المبحوثةبانماط التفكير ، و إن الكليات عينة البحث ( الانسانية والعلمية )  لا تختلف جوهرياً من حيث  مدى ممارسة انماط التفكير إلا بنسب منخفضة جداً.فضلا عن تقديم مجموعة من التوصيات ليتركزجوهرها على أهمية استزراع  التفكير الاستراتيجي في المنظمات التعليمية
تحقيق المسؤولية الاجتماعية للمنظمات الصحية باعتماد تطبيقات الموارد البشرية الخضراء: دراسة حالة في مستشفى اليرموك التعليمي
Authors: حافظ عبد الناصر علك , حسين حسين وليد
Published: August 2024

يهدف هذا البحث الى توضيح طبيعة العلاقة والتاثير بين تطبيقات ادارة الموارد البشرية الخض ا رء وتحقيق المسؤولية الاجتماعية للمنظمة ، اذ تشكل ادارة الموارد البشرية اهم الادا ا رت في المنظمات على اعتبار انها تتعامل مع اثمن الموارد التي تمتلكها المنظمة وهم الموارد البشرية ، وقد ت ا زيد الاهتمام بموضوع المسؤولية الاجتماعية بعد ان اصبحت المنظمات جزء لا يتجزء من المجتمع . وقد اشارة مشكلة البحث الميدانية الى وجود قصور واضح في قلة اهتمام الادارة في المنظمات المبحوثة بتطبيقات ادارة الموارد البشرية الخض ا رء في تحقيق المسؤولية الاجتماعية وهذا ما لمس الباثاان . وتم اعتماد الاتتبان ااداة لجمع بيانات البحث والتي تم اعدادها بالاتتناد الى عدد من المقاييس الجاهزة . واعتمد الباحثان اسلوب في جمع البيانات من خلال الالتقاء بعدد من طلبة البورد في مستشفى اليرموك التعليمية (checklist) والتي اختيرت اميدان للبحث . ولادخال وتحليل بيانات البحث اتتخدم البرنامج الاثصائي الجاهز ومن اهم الادوات الاثصائية المستخدمة في التحليل هي : " النسبة المئوية للاتفاق ، والوتط ، (SPSS) الحسابي ، والانح ا رف المعياري ، ومعامل الاختلاف ، ومعامل الارتباط لسبيرمان ، والانحدار الخطي البسيط " ، وقد افرزت هذه الادوات عدد من النتائج اكدت معظمها على وجود علاقة ارتباط وتاثير ذات دلال معنوية بين تطبيقات ادارة الموارد البشرية الخض ا رء والمسؤولية الاجتماعية وعلي تم قبول الفرضية الرئيسة للبحث ، وبناءً على ذلك اوصى البحث على ضرورة زيادة اهتمام المنظمة المبحوثة بتطبيقات ادارة الموارد البشرية الخض ا رء في تحقيق المسؤولية الاجتماعية اتجاه البيئة التي تعمل ضمنها وذلك من خلال الاطلاع على تجارب الدول المتقدمة في هذا المجال ، فضلاً عن الاتتعان بالخبراء والمستارين من ذوي الخبرة والمعرفة في هذا المجال .
Economic Impact of Postoperative Urinary Retention in the US Hospital Setting
Authors: Wang Weijia , Marks-Anglin Arielle , Turzhitsky Vladimir , Mark Robert , Otero Rosales Aurelio , Bailey Nathaniel , Jiang Yiling , Abueg Joseph , Hofer Ira , Weingarten Toby
Published: August 2024

Background: Postoperative urinary retention (POUR) is a common and distressing surgical complication that may be associated with the pharmacological reversal technique of neuromuscular blockade (NMB). Objective: This study aimed to investigate the impact that POUR has on medical charges. Methods: This was a retrospective observational study of adult patients undergoing select surgeries who were administered neuromuscular blockade agent (NMBA), which was pharmacologically reversed between February 2017 and November 2021 using data from the PINC-AI™ Healthcare Database. Patients were divided into 2 groups: those experiencing POUR (composite of retention of urine, insertion of temporary indwelling bladder catheter, insertion of non-indwelling bladder catheter) during index hospitalization following surgery and those without POUR. Surgeries in inpatient and outpatient settings were analyzed separately. A cross-sectional comparison was performed to report total hospital charges for the 2 groups. Furthermore, patients experiencing subsequent POUR events within three days after discharge from index hospitalization were studied. Results: A total of 330 838 inpatients and 437 063 outpatients were included. POUR developed in 13 020 inpatients and 2756 outpatients. Unadjusted results showed that POUR was associated with greater charges in both inpatient ($92 529 with POUR vs $78 556 without POUR, p < .001) and outpatient ($48 996 with POUR vs $35 433 without POUR, p < .001) settings. After adjusting for confounders, POUR was found to be associated with greater charges with an overall mean adjusted difference of $10 668 (95% confidence interval [CI] $95 760-$11 760, p < .001) in inpatient and $13 160 (95% CI $11 750-$14  571, p < .001) in outpatient settings. Charges associated with subsequent POUR events following discharge ranged from $9418 inpatient charges to $1694 outpatient charges. Conclusions: Surgical patients who were pharmacologically reversed for NMB and developed a POUR event incurred greater charges than patients without POUR. These findings support the use of NMB reversal agents associated with a lower incidence of POUR.
Bridging the Gap between Microfinance and SME Financing in Bangladesh:
Authors: Rashed Al Hasan , K.M. Zahidul Islam
Published: August 2024

The SME sector has significant contribution in the GDP of Bangladesh. But this sector is not getting wide attention from the policy makers and mainstream financial institutions. Although the Microfinance industry of the country has reached its maturity stage, it is yet to contribute remarkably for SME development. Uplifting the Microfinance clients to SME level is a big challenge for MFIs. Various constraints especially inadequate financing hinder the growth of SMEs. The most important issue that needs to be addressed is bridging the gap between Microfinance and SME financing. Up scaling the program of MFIs and downscaling the financing process of banks and non-bank financial institutions are important to bridge the gap and to tap the microenterprise clients, who have been identified as missing middle. To strengthen the SME sector favorable government policy, smooth funding, business development services and backward and forward linkage are essential. If the SME sector could be boosted, it will contribute to the overall macroeconomic growth of the country.
Factors Affecting Customers’ Pre-Purchase Evaluation of Baby Food in Dhaka City
Authors: Hemanta Bahadur Gurung
Published: August 2024

Baby food for the infants is the most sensitive one. Doctors suggest exclusive breast feeding for the infants. But for some cases like sickness, temporary disablement or for any other reasons mothers cannot breast feed to their babies. And for that they have to choose infant formula for their infants. Like any other products, parents of infant go through a selection process to choose a baby food. The main focus of this paper is to identify and analyze the pre-purchase factors considered by the parents of the infants of 0-6 months in Dhaka city. Initially a qualitative study (Focus Group Discussion) has been conducted to identify the pre-purchase evaluation factors followed by in-depth interview through a structured questionnaire. From the research it is found that quality of the baby food, suggestions of doctors and ingredients of the baby food are the important pre- purchase factors considered by the parents. Therefore, manufacturers of the baby food should consider those factors before launching any brand.
The Impact of Class Size on Quality Education:
Authors: Siddiqur Rahman , Mohammed Sakhawat Hossain
Published: August 2024

The small classes1 at tertiary level enhance student-teachers’ interaction and provide a richer learning environment. Teamwork, interaction with classmates, projects and analysis of case studies are the key learning tools in many tertiary level courses. The small and diverged classes allow personalized attention as students learn different theories as well as their applications on pragmatic decision making. Our study therefore, reveals the reality on the basis of existing literature and questionnaire survey that small class size has a significant impact on the quality of education by enriching the performance of the students.
CUIDADOS INTENSIVOS EM PACIENTES CRÍTICOS SUBMETIDOS A CIRURGIAS COMPLEXAS
Authors: Sanchez Júlia de Oliveira , Cardoso Rodrigo Ferreira Fernandes Scheidt , Santiago Talita Beraldo , Pinto Laís de Albuquerque , Mathias Gabriella Igreja Petitet , Dutra Louise da Mota , Mossambani Rodrigo Massucato , Franco Luísa Mendonça , Silva Eline Alves da , Aguiar Pedro Henrique Barroso , Franco Beatriz Oliveira Junqueira , Barbosa Victor Braga , Santos Luciany Damarys de Araújo , Paula Vanessa Valadares de , Almeida ⁠Gabriella Sousa , Leite Larissa Manuelle Vieira
Published: August 2024

A pesquisa abordou os cuidados intensivos em pacientes críticos submetidos a cirurgias complexas. A introdução delineou a importância dos cuidados intensivos para a recuperação de pacientes críticos pós-cirúrgicos. Os objetivos foram explorar as melhores práticas e estratégias para otimizar esses cuidados. A metodologia utilizada foi a revisão integrativa, abrangendo estudos dos últimos cinco anos nas bases Scientific Electronic Library Online (SCIELO) e Literatura Latino-Americana e do Caribe em Ciências da Saúde (LILACS). Foram utilizados descritores em ciências da saúde como “cuidados intensivos”, “pacientes críticos” e “cirurgias complexas”. Os resultados destacaram intervenções que melhoram a recuperação e reduzem complicações. As conclusões enfatizam a necessidade de protocolos rigorosos e treinamento contínuo para a equipe de cuidados intensivos.
CIRURGIA ORTOPÉDICA PEDIÁTRICA NA CORREÇÃO DA ESCOLIOSE INFANTIL
Authors: Moraes João Pedro Fosquiera , Silva Rodrigo Santos da , Pereira Heitor Motta Bini , Valcácer Bruno Henrique Batista , Alves Bruna da Costa , Prado Eduardo Sibut do , Miranda Giovanna de Liz , Tavares Hiany Bacelete , Araújo Larissa Marques , Cardoso Rodrigo Ferreira Fernandes Scheidt , Marques Natacha da Silva Estevão Cáceres , Maciel Luisa Bersan , Lamego Luiz Lorentz Salzmann , Aguiar Pedro Henrique Barroso , Brasileiro Luciana Ferreira
Published: August 2024

A escoliose infantil é uma deformidade espinhal complexa que requer intervenções ortopédicas precisas para garantir a correção adequada e a qualidade de vida dos pacientes. Este estudo tem como objetivo revisar as abordagens cirúrgicas mais recentes e suas eficácias na correção da escoliose infantil. Metodologia: uma revisão integrativa utilizando as bases de dados Scientific Electronic Library Online (SCIELO) e Literatura Latino-Americana e do Caribe em Ciências da Saúde (LILACS), empregando descritores em ciências da saúde como “escoliose infantil”, “cirurgia ortopédica” e “correção espinhal”. Resultados: foram analisados estudos que demonstram avanços significativos nas técnicas cirúrgicas e na recuperação pós-operatória dos pacientes. Conclusão: as intervenções cirúrgicas atuais mostram-se eficazes na correção da escoliose infantil, com melhores desfechos funcionais e estéticos, destacando a importância da abordagem multidisciplinar e do acompanhamento contínuo.
Fatores de Risco da Cirurgia Bariátrica: Uma Revisão Sistemática
Authors: Lazzarini Bulla Leticia , Rodrigues Nascimento Beatriz , Take Guerra Ebara Karen , Neto Marques Garcia Elmo , Flor Dantas Camila , Venâncio Sisti Leite Mateus
Published: August 2024

A cirurgia bariátrica é um tratamento eficaz para a obesidade mórbida e suas comorbidades, mas está associada a diversos riscos. Este estudo tem como objetivo revisar sistematicamente os fatores de risco associados à cirurgia bariátrica, com foco nas complicações perioperatórias e a longo prazo. Foi realizada uma busca em bases de dados científicas como PubMed, Cochrane e Scopus, utilizando descritores como “cirurgia bariátrica”, “complicações”, “fatores de risco” e “revisão sistemática”. A análise incluiu estudos clínicos e revisões publicadas entre 2010 e 2023. Os resultados indicam que fatores como comorbidades pré-existentes, características do paciente (como idade e IMC), e histórico de cirurgia abdominal prévia estão fortemente associados a complicações após a cirurgia bariátrica. A compreensão desses fatores é crucial para a identificação de pacientes de alto risco e a implementação de estratégias de manejo mais eficazes. As implicações clínicas destacam a importância de uma avaliação pré-operatória abrangente e o monitoramento contínuo após a cirurgia para minimizar complicações e melhorar os resultados a longo prazo.
ANÁLISE DA RELAÇÃO ENTRE A COBERTURA VACINAL E A MORTALIDADE DOS CASOS DE MENINGITE NAS REGIÕES DO BRASIL
Authors: Medeiros Luana Christie de Castro , Dantas Alexandra Isis Soares de Lima , Gois Ana Valéria Dantas de Araújo , Praxedes Sabrina Alves , Mesquita Lethicia Beatriz Lima de , Freitas Rayssa Araújo Lopes , Carvalho Layla Kathlien Ramos de , Vieira Alíria Oliveira , Santos Letícia Mariana Duarte dos , Oliveira Ana Katarina Dias de
Published: August 2024

A meningite é um processo inflamatório das meninges que pode ser causado por processos infecciosos, sendo as causas bacterianas as de maior relevância, especialmente pela Neisseria meningitidis. A meningite é uma doença que pode levar à morte e é de notificação compulsória. Além disso, possui como forma de prevenção diversas vacinas onde 7 delas são disponibilizadas pelo SUS. Trata-se de um estudo ecológico descritivo e comparativo com abordagem quantitativa. Os dados foram obtidos a partir da base de dados DATASUS, pelo sistema TABNET, abrangendo o número de casos de meningite notificados, cobertura vacinal e dos casos confirmados que evoluíram ao óbito no período de 2012 a 2021. Os dados foram analisados e dispostos em gráficos a partir do software Microsoft Excel versão 2016. O crescente número de mortes por meningite pode ter relação com a queda da cobertura vacinal, evidenciado a partir da média do período de 2012 a 2016 e do recorte de 2017 a 2021, com 92,24% e 82,15%, respectivamente, e que nem todos os casos são notificados devido às possíveis dificuldades na captação por parte das bases epidemiológicas. Além disso, foi visto que entre os anos de 2013 e 2017, houve um número crescente nos indicadores de mortalidade por meningite, evento este podendo estar associado à queda nas taxas de cobertura vacinal no mesmo período. Conclui-se que a cobertura vacinal se mostrou bastante eficaz na redução do número de casos e mortalidade decorrentes da meningite, estando essa incidência de vacinação diretamente relacionada aos fatores socioeconômicos de cada região.
Editorial
Authors: Scheffer Nilce Fátima
Published: August 2024

Editorial