bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of Eco-Friendly Travel Patterns based on Cultural Heritage Attractions in the City of Bandung
Authors: Abdillah Dariusman , Ardiwidjaja Roby , Marhanani Tri Astuti  , Putranto Diyan
Published: January 2023

Global tourism developments tend to empower the use of more environmentally friendly transportation, and tourist demand for quality tourism products is increasing. Cultural Heritage Objects are unique tourist objects, therefore, they must be managed, preserved, and utilized for the greatest prosperity of the people. The city of Bandung has a variety of fresh cultural and environmental heritage objects so that it has the potential to become an eco-friendly tourist destination. This paper aims to explain how to take advantage of cultural heritage objects as tourist attractions through the development of travel patterns using eco-friendly transportation. Data collection techniques use action research with a qualitative approach as a framework and analysis. The development of eco-friendly tourism patterns in the city of Bandung is a strategic step in the utilization of cultural heritage objects by adhering to the concept of sustainable tourism.
Case of Retail Business X in North of Bekasi: The Effect of Training on Performance Mediated by Motivation
Authors: Rycha Kuwara Sari  , Kardinah Indrianna Meutia  , Bintang Narpati
Published: January 2023

This study was used to measure the effect of training on Performance mediated by motivation in retail businesses. This research is quantitative research where the object used is an employee in a retail business. This research was conducted using a non-probability sampling technique with a purposive sampling method. The number of samples used in this study was 60 respondents. The design used in this study is hypothesis testing using a structural equitation model (SEM) – SmartPLS 3.0. The results of this study provide an explanation that the training variable affects employee performance in retail businesses, training affects motivation, motivation affects employee performance in retail business and training affects the Performance of retail business employees mediated by motivation. This research has a limited object of research which is only conducted on retail business employees. This is used as a suggestion for future researchers. The novelty of this study combines training variables on Performance mediated by motivation in the retail business.
Case of Millennial Generation: The Influence of Customer Satisfaction, Service Quality, and Price on Transjakarta Customer Loyalty in North Bekasi City
Authors: Agus Dharmanto  , Muhammad Richo Rianto  , M Fadhli Nursal
Published: January 2023

This study is to measure the effect of customer satisfaction, service quality, and price on the loyalty of millennial generation trans Jakarta users in the city of North Bekasi. This study uses quantitative research methods where the millennial generation of trans-Jakarta users in the city of North Bekasi are the objects. This study uses a non-probability sampling technique and uses a sample of 100 respondents. The design used in this study is hypothesis testing using a structural equitation model (SEM) – SmartPLS 4.0. The results of this study indicate that customer satisfaction has an effect on customer loyalty of millennial generation trans Jakarta users in North Bekasi city, while service quality and price have no effect on customer loyalty of millennial generation trans Jakarta users in northern Bekasi city. This study has limited research objectives that are only carried out on millennial generation trans Jakarta users in North Bekasi. This is used as a suggestion for future researchers. The novelty in this study combines the variables of customer satisfaction, service quality, and price on the loyalty of millennial generation trans Jakarta users in the city of North Bekasi.
The Effect of Financial Knowledge, Time Saving, Money Saving, and Convenience to Use Intention Digital Mobile Payment Apps in Bekasi City
Authors: Christophorus Indra Wahyu Putra  , Dodi Kurniawan
Published: January 2023

This study was used to The Effect of Financial Knowledge, Time Saving, Money Saving, and Convenience in using Intention Digital Mobile Payment Apps in Bekasi City. This research is quantitative research where the object used is an employee in a user digital mobile payment app in Bekasi city. This research was conducted using a non-probability sampling technique with a purposive sampling method. The number of samples used in this study was 96 respondents. The design used in this study is hypothesis testing using a structural equitation model (SEM) – SmartPLS 3.0. The results of this study provide an explanation that the financial knowledge variable affects the use intention digital mobile payment, time saving affects se intention of digital mobile payment, money-saving affects the use intention of digital mobile payment, and convenience affects use intention of digital mobile payment. This research has a limited object of research which is only conducted on user digital mobile payment in Bekasi city. This is used as a suggestion for future researchers.
Basic 3D Animation Online Learning Model for Multimedia Student
Authors: I Made Marthana Yusa  , Ardhana I Ketut , Darma Putra I Nyoman , Pujaastawa Ida Bagus Gde , Anggara I Gede Adi Sudi , Yasa Ngakan Putu Darma
Published: January 2023

This study aims to obtain an ideal concept structure for the online learning model for the practicum category, especially those related to animation learning with 3-dimensional (3D)-based assets. The research was carried out through methodological steps which included collecting data through literature studies and observing online learning assets, specifically in the practicum category and in the field of multimedia design. The design of the selected learning assets is audio-visual learning assets as the most relevant model for online practicum learning. From the results of tests carried out with the user (student) satisfaction test model, in 4 classes of 3D Animation courses at Institut Bisnis dan Teknologi Indonesia (INSTIKI), it was found that the level of student satisfaction with the implementation of 3D Animation online practicum lectures was in the Average grade. The level of student satisfaction illustrates that the 3D Animation practicum model course with all its shortcomings can still run quite well even though it has not reached the ideal level.
Local Wisdom of the Martumba Tradition of the Toba Batak Community in Sianjur Mula-Mula Village, Samosir Regency, North Sumatra: Anthropolinguistic Study
Authors: Irma Yuli Aritonang  , Robert Sibarani  , Alemina Br Perangin-Angin
Published: January 2023

This study aims to describe local wisdom in the martumba tradition in the Toba Batak community in Sianjur Mula-Mula Village, Sianjur Mula-Mula District, Samosir Regency, North Sumatra Province. Local wisdom in the martumba tradition can be seen in every tumba in that tradition. Local wisdom is a cultural heritage that is always present in a tradition and can be preserved to be passed down from generation to generation. The method used in this tradition is the qualitative method. The data used in this study is the local wisdom that exists in this tradition. The results of this study are that there are five (5) local wisdoms in the Martumba tradition, namely social solidarity and mutual cooperation, kinship, mutual respect, gratitude and cultural preservation.
The Effect of Interpersonal Communication and School Leadership on the Performance of Junior High School Teachers in Kapuas Barat District of Kapuas Regency
Authors: Mikhaharahap Anwar , Akos Misransyah , Asmawatiy Cici , Riky Welly Saputra
Published: January 2023

The objectives to be achieved in this study are to determine and analyze: (1) The effect of interpersonal communication on the performance of junior high school teachers in West Kapuas District, Kapuas Regency and (2) The influence of the Principal's Leadership on the performance of Junior High School teachers in Kapuas District West of Kapuas Regency. The method used in this study is the explanatory method with multiple regression techniques, with 55 teachers from 10 schools in West Kapuas District as respondents. In this research, to test the hypothesis using the SPSS program tool with a multiple regression approach. The results showed that there was a positive and significant influence between interpersonal communication and teacher performance where the significance value of the results of this study was 0.000 which is smaller than the level of confidence used 0.05. Likewise, the influence of the principal's leadership on the performance of the teacher council shows a significant effect with a significant result of 0.004 and is smaller than the 0.05 confidence level.
Optimization of Cap Rajawali Bean Bread Production Capacity Using Goal Programming Method with Priority
Authors: Rajagukguk Angie Maretha
Published: January 2023

Roti Kacang Cap Rajawali is a company that produces peanut bread with various flavors such as green beans, black beans, pineapple beans, chocolate beans, and others. Rajawali peanut bread has more than one target to achieve, namely minimizing raw material costs, maximizing processing time, maximizing revenue, maximizing production results and determining the optimal amount of production. Therefore the company needs a method that can be used in the multi-objective problem of Rajawali Bean Bread Company. The Goal Programming method is the right method to use for company problems. Based on the data analysis that has been carried out by researchers with the help of LINDO software in the data processing, more profitable results are obtained compared to the methods that have been implemented by the company so far.
Implementation of the Fuzzy Game Theory Logic Method in Competition for Local Skincare Brand Products (Ms. Glow with Scarlett Whitening)
Authors: Fitrie Rosa , Arnah Ritonga
Published: January 2023

The competition for skincare products is getting tighter so that the owners of skincare companies are expected to be able to predict what marketing strategies their competitors will have and be able to analyze what attributes suit consumer needs. To get the right marketing strategy, namely by applying the fuzzy game theory logic method. The purpose of this research is to find out what attributes are preferred by consumers in order to obtain optimal marketing strategies from two local skincare product companies that are studied using fuzzy game theory by relying on the attributes that are prioritized by consumers. The optimal marketing strategy is a strategy on product quality with a game value of -0.243. Scarlett Whitening uses product quality attributes as a marketing strategy to maximize profits. Meanwhile, to minimize the losses, Ms. skincare products. Glow uses product quality attributes as well.
Transparency in Utilization of School Operational Assistance Funds at SMAN 2 Gorontalo Utara
Authors: Noor Aini  , Ellys Rachman  , Andi Yusuf Katili
Published: January 2023

This type of research is descriptive research with a qualitative approach. The aim of this research is to find out the transparency of the use of School Operational Assistance (BOS) funds at SMAN 2 Gorontalo Utara. The focus of research in this study is understanding technical guidelines, management procedures, preparation of reports. The results showed that the BOS management team's technical guidelines had not been fully implemented because not all of the BOS management team understood technical guidelines, the management procedures for the use of BOS funds had not run optimally, as seen by several program items not being met because the costs had been transferred to other programs so that several programs had experienced a shift. not in accordance with technical guidelines, preparation of reports has not run optimally because it does not comply with existing operational guidelines where the preparation of reports is only carried out by treasurers and school principals without involving the BOS management team.
Administrative Mechanism for Issuing Legal Products in the Legal Section of the Regional Secretariat of North Bolaang Mongondow Regency
Authors: Gumohung Risna
Published: January 2023

This type of research is descriptive research, with a qualitative approach. This study aims to determine the administrative mechanism for issuing legal products in the Legal Department of the Regional Secretariat of North Bolaang Mongondow Regency. The focus of the problem is File Submission, Registration/Numbering, Coordination Flow. The results of this study indicate that the Legal Section of the Regional Secretariat of North Bolaang Mongondow Regency regarding the Administrative Mechanism of Issuing Legal Products has not run optimally, where there are problems such as Submission of Regional Legal Product Files because there are still many Employees from Regional Work Units who do not understand what are the requirements in submitting legal products areas, registration or numbering of legal products still uses a manual system, is still recorded in the agenda book, and the flow of coordination has not gone well in accordance with the Standard Operating Procedures for the Legal Department, resulting in scattered or missing legal products to be signed by the regional leadership.
Adsorption of Heavy Metal Chromium (Cr) Using Pineapple Skin Filtrate with the Chelation Method
Authors: Khoerunisa NM Al Dina , Anisa Afifatul Azizah  , Andika Adhi Setianingsih
Published: January 2023

Many methods of treating heavy metal waste have been carried out, one of which is adsorption. With this method, heavy metal ions can form a coordination complex with carboxyl groups (-COO) from adsorbents made from natural materials. The purpose of this study was to determine the effect of varying concentrations of pineapple peel filtrate as a natural adsorbent and mixing time with chromium metal (Cr) in a simulated waste solution. Simulated chromium (Cr) waste solution with a concentration of 10 ppm was mixed with pineapple peel filtrate at various concentrations of 25%, 50%, 75%, and 100% (w/v) for 30 minutes and 60 minutes and then analyzed using Atomic Absorption Spectrophotometry (AAS). ). The research results obtained showed that pineapple peel filtrate was effective in reducing chromium (Cr) metal content in the simulated waste solution. The highest percentage of reduction in chromium (Cr) metal content exceeds 100%, namely at a concentration of 100% pineapple skin filtrate during a mixing time of 60 minutes.
Analysis of the Influence of Fraud Risk Factors According to Fraud Diamond on Fraud Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange
Authors: Sihombing Rossy Pratiwy
Published: January 2023

This study aims to examine the influence of external pressure, financial target, ineffective monitoring, rationalization, and capability on financial statement fraud. Financial Statement Fraud is measured by earnings management using discretionary accruals. This study uses secondary data were taken from the manufacturing companies which are listed in Indonesian Stock Exchange. Sample selection is done by purposive sampling method and sample obtained from this research were 45 of a total 135 companies. Method of analysis used multiple linear regression analysis. The result show that simultanoeusly of external pressure, financial target, ineffective monitoring, rationalization, and capability have a significant influence on financial statement fraud. Partially, external pressure, financial target, rationalization, and have no significant influence on financial statement fraud. Ineffective monitoring partially has a significant influence on financial statement fraud.
Description of Group Leader Leadership Style at PT. Antareja Mahada Makmur in Kutai Kartanegara Regency
Authors: Grata Myn Einsbie , M. Farhan As Salami
Published: January 2023

This study aims to look at the general description of the Group Leader (GL) Leadership Style at PT. Antareja Mahada Makmur by using a behavioral analysis approach to the Path-Goal House leadership model. This type of research is descriptive qualitative, which provides an overview of the leadership style of the Group Leader (GL) using data analysis and interactive models. The research results show that the Group Leader (GL) leadership style leads to the Laissez Faire leadership style. The Path Goal House model of the eight categories found that the Group Leader (GL) behavior has carried out several categories of duties as a leader. Then the obstacle is the communication process which is still disrupted by several equipment and vehicles making a sound that is quite loud which can disrupt the smooth delivery of important information which causes a miss perception between the Group Leader (GL) and its employees and subordinates.
Policy Innovation of Smart Environment by the Recycling Project Method at the Samarinda City Environment Service
Authors: Einsbie Grata Myn  , Adji Zahra Salsabila
Published: January 2023

This study was conducted to determine the policy of the Samarinda City Environmental Service regarding the cleanliness of public roads from dirt or dust to Smart Environment. This study was conducted using a descriptive approach using a purposive sampling sample at the Samarinda City Environmental Service. Data analysis using the latest interactive data model as defined by Miles and Hubermans. The results of the study can be concluded that policies have been implemented by the City of Samarinda Environment Service such as using roadsweeper trucks which are fine sand suction devices and policy innovation is needed with the recycling project method to increase public interest and concern.
Analysis of Literacy and Numeracy Skills of Elementary School Students in Solving Mathematical Problems
Authors: Novian Riskiana Dewi  , Nur Rafika Rahmah  , Nurul Hidayah
Published: January 2023

This research is entitled "Analysis of Literacy and Numeracy Ability of Elementary School Students in Solving Mathematical Problems". This study aims to describe how to analyze the literacy and numeracy skills of fourth grade elementary school students in solving mathematical problems. The research that the researchers conducted was a qualitative descriptive study, to obtain the validity of the data the researcher used data triangulation from several techniques, including observation, interviews and documentation. The data source is primary data consisting of fourth grade students and fourth grade teachers. As for secondary data, namely documentation data regarding SD Negeri 2 Gisting Atas. Furthermore, the data were analyzed qualitatively through data reduction techniques (data reduction), data presentation (display) and drawing conclusions. Based on data analysis, it was found that students with good ability criteria from the three indicators were able to apply the three indicators correctly and appropriately. Students with sufficient ability criteria from the three indicators are quite capable of applying the three indicators correctly even though there are a few difficulties.
Storytelling Services with Cognitive Restructuring Methods There are Traumatized Bullying Teens Who Report at UPTD PPA Makassar City
Authors: Dian Novita Siswanti  , Gina Wardayani  , Nurul Khotimah  , Islamiyah  , Isabella Juli Tresnadi
Published: January 2023

This study aims to find out and help clients regarding the problems they face and find out what potential clients can develop from bullying problems. Bullying behavior is no stranger to schools, especially teenagers. Teenagers will question who they are, what their roles are, and what they will do for their lives so that they will conduct many experiments in their lives. Not infrequently, this is what then causes a variety of deviant behavior in adolescents, one of which is bullying. The subjects in this study were 5 students of SMP Negeri 1 Makassar City who were involved in a viral video of bullying cases. Researchers used qualitative research methods with a descriptive approach. The reason the researcher uses a descriptive qualitative research method is because it makes it easier to collect data in accordance with the chronology that is told in a systematic, factual and actual manner.
Legal Certainty in the Implementation of Agricultural Land Pawning in Indigenous Peoples as Collateral for Debts
Authors: David Hamonangan  , Anriz N. Halim  , Yuherman
Published: January 2023

Discussion regarding the legal certainty of implementing agricultural land mortgages in indigenous peoples as collateral for debts. The type of research used is normative juridical method. The legal certainty of the implementation of pawning agricultural land for receivables in the implementation of pawning agricultural land which is selling pawn fields with an agreement, that if after a certain time is not redeemed, the field will become the property of the pawn holder, does not mean that, after the specified time has passed without redemption, the field automatically becomes the pawn holder's property. Settlement of agricultural land pawn disputes over debts and credit developments in land pawn developments in society where the shift from the principle of helping to develop into the law of supply and demand between the pawn giver and the pawn receiver
The Urgency of Zikir in Modern Life
Authors: Muchamad Toif Chasani
Published: January 2023

Remembrance is an attempt to approach humans as a servant to God Almighty. In this paper, we will examine the form of remembrance in its urgency in modern life. This study uses a type of library research, data sources are collected from primary sources and secondary sources, then analyzed using content analysis. The results of the study stated that there are ways of remembrance in ginger (loud) and sirri (slow) ways. While the forms of remembrance found in the Qur'an and Hadith include istighfar, tahmid, tasbih, tahlil, takbir, prayer, hauqalah, prayer. the practice of remembrance in the phenomenon of modern life there is a salawat remembrance assembly.
The Life of Elementary School Subjects on the Q&A Method in Indonesia
Authors: Sri Mayleta  , Roy Marten  , Merni  , Janes Glen Ullo  , Santri Antie
Published: January 2023

This research is motivated by the results of observations in the form of interviews with an elementary school in the city of Palangka Raya, Central Kalimantan. The type of research used in this research is qualitative research, the subjects of this research are teachers who in fact dominate the question and answer method system. It is known that most students are very enthusiastic and enjoy the question and answer method learning system, thus helping to support efficiency and effectiveness during the learning activities carried out. In addition, the question-and-answer-based method helps teachers evaluate the level of students' understanding and knowledge of the material explained by the teacher, as well as providing opportunities to attract students' attention and efforts to get direct feedback from students who are involved in the learning process. The question and answer method implied by the teacher in teaching is very closely related to student learning outcomes, because the material delivered by the teacher using the question and answer method affects the cognitive, affective, and psychomotor domains. In this case it can also add religious values ​​to shape the character of students' spiritual knowledge. In this case it can not only shape students' knowledge and spiritual character but also can foster a sense of empathy and sympathy for students towards the people around them.
Application of the Problem Based Learning (PBL) Learning Model to Improve Student Learning Outcomes at SMP Negeri 4 Umbu Ratu Nggay
Authors: Adi Umbu Nggaba Rihi Eti  , Vidriana Oktoviana Bano
Published: January 2023

This study aims to improve student learning outcomes through the application of Problem Based Learning (PBL) learning models. The type of research is PTK, the Kemmis and Mc models. Taggart with a quantitative descriptive approach. The research consisted of pre-cycle activities, cycle 1 and cycle 2. The research subjects were class VIII students of SMP Negeri 4 Umbu Ratu Nggay TA 2021/2022, totaling 17 people. Pre-cycle, students who complete 29.4%, who do not complete 70.6%. Cycle 1, affective aspect 9 people predicate good, 8 people predicate enough. 52.9% complete, 47.1% incomplete. Cycle 2 affective aspect 5 students predicate very good, 12 predicate good. 82.2% complete, 11.8% incomplete. The application of the Problem Based Learning (PBL) learning model can improve student learning outcomes in the matter of the digestive system in humans.
Application of the Project Based Learning Learning Model to Improve Student Learning Outcomes in Class VIII at SMP Negeri 4 Mauliru
Authors: Adrin Lapir M. Meha  , Vidriana Oktoviana Bano  , Riwa Rambu Hada Enda
Published: January 2023

The research objective is to improve student learning outcomes using the Project Based Learning learning model in integrated science subjects. This research is a PTK consisting of pre-cycle activities, cycle 1 and cycle 2 with a total of 31 students. In the pre-cycle it was found that student learning outcomes were an average of 55.6, the number of students who completed 32%, and those who did not complete 67%. In cycle 1, the cognitive aspects of students with an average score of 64.8, the number of students who completed 48.2% and 51.8% who did not. In the psychomotor aspect, there were 2 students with very good predicates, 1 student was good, 11 students were sufficient and 17 students were lacking. In cycle 2 of the cognitive aspect with an average value of 66.8 the number of students who completed 67.9% and 32.1% did not complete. In the psychomotor aspect, there are 7 students with very good predicate, 10 students are good, 4 students are sufficient and 10 students are less. It can be concluded that the application of the Project Based Learning learning model can improve student learning outcomes on the structure and function of plants at SMP Negeri 4 Mauliru.
The Role of Legal Consultants Conducting Legal Due Diligence on Corporate Actions to Establish Joint Venture Legal Entities in the Matter of Foreign Investment (PMA)
Authors: Rantesalu Abraham
Published: January 2023

Formation of a Joint Venture which can be said as a joint venture has its own uniqueness. This uniqueness can be found because there is involvement of foreign parties who invest in Indonesia either as individuals or foreign legal entities. This joint venture company was established in the form of a Limited Liability Company, which is subject to Law Number 40 of 2007 concerning Limited Liability Companies. Before forming a Joint Venture Company, the parties first make a joint venture agreement which forms the basis for establishing a joint venture company. In formulating a joint venture agreement, the parties are bound by the principles contained in contract law, both national and international, such as pacta sunt servanda, consensus, and freedom of contract, because the parties come from different countries. There are many parameters and benchmarks which must be a reference for legal consultants, especially in carrying out Legal Aspect Due Diligence and making Legal Opinions for these clients in order to minimize and find out what risks can legally impact the activities to be carried out by these clients.
Political Communication Strategy H. Sumaryo, BA as a Legislative Member Candidate in the 2019 General Election in Siak Regency
Authors: Abdullah Mitrin  , Tania Dwika Putri
Published: January 2023

Political communication is a communication medium that can be used by candidates for legislative members to their prospective voters. This is considered as an information distribution system that can facilitate access to information by voters to legislative candidates. So that voters in choosing their representatives will be based more on track record information and work programs. This research uses a descriptive qualitative approach using the case study method. To find out in depth about the problems being studied, this study used a key informant, namely H. Sumaryo BA as a candidate for legislative members in the 2019 elections in Siak Regency. The results of the study stated that the political communication strategy carried out by H. Sumaryo BA as a legislative member candidate in the 2019 general election in Siak Regency was a positioning strategy (strengthening strategy, persuasion strategy) which was modified with a political communication strategy which included maintaining institutional strengthening character, understanding the audience , crafting persuasive messages, setting methods, choosing media, the art of compromise and being willing to open up. This research concludes that the more dominant and effective strategy used in the winning strategy in the 2019 legislative elections by H.Sumaryo BA is the Caring for Character strategy.
Implementation of the Policy on the Use of Corona Virus Disease 2019 Vaccine Cards as a Requirement for Aviation Administration at Sultan Bantilan Airport, Galang District, Tolitoli Regency
Authors: Masrin Gafar
Published: January 2023

The purpose of this study was to determine the implementation of the policy of using the Corona Virus Disease 2019 (Covid-19) vaccine card as a condition for flight administration at Sultan Bantilan Airport, Galang District, Tolitoli Regency in breaking the chain of transmission of Covid-19. This type of research is descriptive with a qualitative approach. Informants selected 6 people with purposive sampling technique. Collecting data through observation, interviews and documentation. Furthermore, through the stages of data reduction, data presentation, and drawing conclusions. The results of the study were analyzed using the policy implementation success model of Merilee S. Grindle. The results of the research show that Sultan Bantilan Tolitoli Airport clearly understands the rules for using the Covid-19 vaccine card as a requirement for flight administration when traveling by air during a pandemic as stipulated in Circular Letter Number 96 of 2021 concerning Guidelines for Implementing Domestic Travel during the Period Covid-19 pandemic. However, it is still lacking in outreach to prospective passengers. Likewise, the determination of administrative fees for the swab rapid test antigen is considered burdensome and the rejection of vaccination by prospective passengers
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability
Authors: Lestari Lina Puji , Sri Wahyuni  , Novi Dirgantari  , Selamet Eko Budi Santoso
Published: January 2023

Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership
Authors: Qashash Medya Supriyanto  , Bima Cinintya Pratama  , Eko Hariyanto  , Ani Kusbandiyah
Published: January 2023

This research was conducted to examine the factors affecting tax avoidance, including transfer pricing, institutional ownership, and foreign ownership. This research also examines the role of institutional ownership and foreign ownership as moderating variables. The samples of this study was conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017 – 2021 period. In testing the hypothesis of this study using panel data regression analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in regression models 1 and 2. This study reveals that transfer pricing has a negative effect on tax avoidance, the smaller the receivables owned by the company the smaller the company will do tax avoidance.
The Effect of Financial Literacy, Income and Financial Attitudes on Family Financial Management for Low Income People
Authors: Kumanireng Natalia Sigo , Setyorini Haryati
Published: January 2023

The importance of education, especially in increasing understanding of finance for the community, is very important to do. Knowledge of financial management is very important, especially in managing and also managing family finances, especially for people who live in Lembata Regency (Flores-NTT). The purpose of this study is to find out how financial literacy skills are for the people of Lembata Regency. In this study, researchers used a sample of people living in the Lembata Regency (Flores-NTT). The sampling technique used in this study was purposive sampling, then data collection was carried out online using Google Forms by adjusting to the research criteria so that researchers used 100 respondents, and used wrap PLS to test research instruments and analysis. The results of this study indicate that financial literacy has a significant positive effect on family financial management, income has a significant positive effect on family financial management and financial attitude has a significant positive effect on family financial management.
Strategy for Environmental Preservation of Residential Areas over Water through Plastic Waste Management to Become Paving Blocks
Authors: Pontoh Arief Nugraha , Raftonado Situmorang  , Eko Agung Syaputra  , Muhamad Fajrin Wahab
Published: January 2023

The Kampung Atas Air area has a high level of activity and economy because of its location close to the Floating Market and Speedboat Harbor which connects Balikpapan City with North Penajam Paser Regency. The amount of garbage scattered in the area shows a lack of understanding and concern for the community about waste management. To overcome this problem, we need a strategy to protect the environment, especially the management of plastic waste. In this activity, community empowerment will be carried out through counseling and mentoring methods in order to process plastic waste into paving blocks that can be economically beneficial. Evaluations carried out on the implementation before and after the activity through distributing questionnaires revealed that people's understanding of environmental hygiene, types of plastic waste, and how to process plastic waste into paving blocks is increasing.
Entrepreneurship Training and Application of Break Even Point Analysis in the Framework of Generating an Entrepreneurial Spirit and Exploring New Ideas in Wearnes Malang Students
Authors: Yuniar Fitriyani  , Tin Agustina Karnawati  , Murtianingsih
Published: January 2023

Wearnes is an out-of-school educational institution that provides computer, business and sales marketing materials with the aim of providing students with the skills to become entrepreneurs. However, the development and discovery of new ideas for entrepreneurship in educational institutions is still not optimal because the number of meetings on sales marketing material is relatively short, resulting in a lack of implementation of business/business concepts into business practices. For this reason, it is necessary to provide training to foster enthusiasm, new ideas and entrepreneurial creativity. This training also provides a way of calculating break even point analysis of the business plan that will be implemented, especially how to determine the selling price of its business products. The importance of providing this training is to contribute to students who are the younger generation with great potential to start new businesses and develop them in the future so that they have a large multiplier effect in creating new jobs.
Training on Processing Local Products (Naget Fish) in Improving the Nutritional Status of the Community in Mamboro District, Central Sumba Regency
Authors: Loba David , Didik Cahyono
Published: January 2023

Fish is a source of animal protein that is consumed by many people because it is relatively easy to obtain and the price is affordable. Attention to low-priced fish and its process into a more expensive food ingredient is what is needed by countries that have large fishery resources, especially in Indonesia. Fish nuggets are food products derived from ground fish with the addition of spices and printed, which is then smeared with coatings (coating and breading), then frying (Rosselinda et al, 2018). Fish nuggets are an alternative to nuggets that contain good nutrition. These fish nuggets contain protein, fat and vitamins which are beneficial to the body and can be used as a side dish for food. Whereas the BUMDes Business Unit is a business entity owned by the Village BUMDes that carries out activities in the economic sector or public services with a legal entity that carries out the functions and objectives of the Village BUMDes. The science of sports nutrition is the application of nutrition to athletes so that they are able to achieve optimal performance.
The Role of Elderly Posyandu in Improving Elderly Welfare in Alai Village
Authors: Nadila  , Vina Oktaviani  , Sri Wahyuni
Published: January 2023

Elderly Posyandu is an integrated service post for people who are elderly in a certain area, which in this case has been agreed upon and driven by the community whereby they can get health services. This research uses qualitative research methods, with collection techniques. data, observation, interview and documentation. The results of the research conducted show that the role of the elderly Posyandu in Alai Village, Ungar District, Karimun Regency is still experiencing problems, namely the lack of community participation, especially among the elderly and the limited space for the elderly Posyandu activities to be carried out.
Prevention of the Spread of the COVID-19 Virus with an Online to Offline Shopping System with an Independent Self-Service Concept using a Miniature Solar-Powered Mobile Market
Authors: Anantha Zakharia  , Irvan Hermala  , Putie Maharani
Published: January 2023

The COVID-19 pandemic has destroyed the economy in Indonesia since March 2020, where all regions implemented Large-Scale Social Restrictions (PSBB) and Micro-Scale Social Restrictions (PSBM). This causes people to reduce their shopping activities and limit business activities by the local government. The participation of universities is highly expected in assisting economic recovery, so that economic turnover activities can continue without increasing the number of Covid-19 sufferers. In this case, universities provide solutions in the field of renewable energy as a source of electricity to support the efficiency of the prototypes produced. This activity was carried out by students and lecturers as a form of community service. Where the concept offered is online to offline to maintain shopping loyalty. Consumers can make transactions by selecting product quality, tasting the product, and tasting the product first and they do it in front of their house in the form of a solar-powered mobile market. It is hoped that this activity can support the normal course of the economy as before the pandemic occurred.
Gampong Implementation of School Accreditation in Improving the Quality of Education in SD Negeri Jawa
Authors: Muttakin  , Widya  , Riza Andriani  , Amam Taufiq Hidayat  , Mice Putri Afriyani  , Bakhtiar
Published: January 2023

SD Negeri Gampong Jawa is one of the elementary schools in Langsa City, Aceh. SD Negeri Gampong Jawa has completed a series of re-accreditation activities, from meeting the requirements to filling in the accreditation instruments and field assessments. This Community Service activity is a field assessment for accreditation activities at SD Negeri Gampong Jawa, Lhokseumawe City. The results of school accreditation include four components: quality of graduates, learning process, teacher quality, and school management. Based on the assessment results, information was obtained that SD Negeri Gampong Jawa applied good quality standards for the four components above. Then, the assessor provides recommendations to the school principal for continuous improvement of the school. The Head of Gampong Public Elementary School accepts the recommendations given well and is committed to implementing them in the future.
Strengthening Business Management and Simple Accounting Understanding for the Rengginang Simanalagi UMKM in Jambuluwuk Village, Ciawi District
Authors: Agni Arifah  , Dea Mardianih  , Gina Muzdalifah  , Mia Maulani Agustin  , Muhammad Hafiz Pratama  , Muhamad Rosadi  , Siti Amelia  , Siti Anggraeni  , Siti Syariafah  , Prawira Yurizal  , Ria Aprianti Suparna
Published: January 2023

Business partners in this program are micro, small and medium enterprises (UMKM) Rengginang, which manufactures dry food products, named Rengginang Simanalagi, in Jambuluwuk village, Ciawi, Bogor. The problems faced by MSME Rengginang Simanalagi are the lack of knowledge of MSME owners about the importance of product marketing through branding and the use of technology, not doing proper financial administration so that MSMEs have difficulty determining the selling price and calculating the profits. Based on the problems above, this program will conduct training on simple accounting understanding which aims to calculate the cost of production in order to determine the selling price. then provide direction to MSME owners regarding appropriate marketing or product promotion activities so that they can attract consumer interest. The direction of this marketing activity is expected to increase product sales and introduce Rengginang Simanalagi MSME products to the wider community in order to get a bigger market potential, and is expected to be able to provide good prospects for increasing product sales figures.
Analysis of Regional Regulations Related to the Implementation of Regulations for Substituting Building Permits in Bantul Regency
Authors: Vicki Dwi Purnomo  , Benedictus Hestu Cipto Handoyo  , Syukron Abdul Kadir
Published: January 2023

One of the affairs that falls under the authority of the regional government of Bantul Regency is related to the affairs of the Implementation of Building Construction which is then regulated through Regional Regulation No. 3 of 2022 concerning Implementation of Building Construction. Regional regulations as written laws made based on the needs of the community must of course be adapted to societal developments and the legal politics of government administration. Therefore regional regulations require periodic evaluations to see the suitability of the regulated content material with developments in implementation in the community. This research focuses on what is the urgency of analysis and evaluation of Bantul Regency Regional Regulation No. 3 of 2022 concerning Implementation of Buildings, and how to analyze and evaluate the Bantul Regency Regional Regulation No. 3 of 2022 concerning Organization of Buildings. The research was carried out using the juridical-normative method with the laws and regulations approach, which was then analyzed descriptively qualitatively. The research found that both formally and materially the content was in accordance with the sectoral law, namely Law Number 28 of 2002 and further provisions stipulated in PP No. 16 of 2021 concerning Regulations for Implementing Law Number 28 of 2002 concerning Buildings, but it seems that it is only a copy and paste of the two legal bases. For this reason, in order to avoid repetition or duplication of arrangements, it is necessary to make arrangements that take into account local needs and wisdom in Bantul.
Building Digital Literacy in the Implementation of Moodle-Based English Learning Management at SMAS 71
Authors: Rita Aryani  , Leroy Holman Siahaan
Published: January 2023

During the Covid-19 pandemic, every individual needs to understand that digital literacy is an important thing needed to be able to participate in the modern world and anticipate the spread of negative information during the Covid-19 pandemic. Digital literacy will create a social order with a critical-creative mindset and outlook. This paper offers the concept of a digital literacy movement that can be implemented during the Covid-19 pandemic. The digital literacy movement that can be carried out during the Covid-19 pandemic is the family digital literacy movement and the community digital literacy movement. The literacy movement aims to improve critical, creative and positive thinking skills in using digital media in everyday life. One of the digital literacy is the use of moodle and the result is 95% effectiveness.
Application of the Inquiry Method with the Help of Pop-Up Book Media to Improve Learning Outcomes on the Theme of Sound Sources and Sound Properties of Class IV MIS Darul Falah Jawai District
Authors: Buniarti  , Saumi Setyaningrum  , Sahrani
Published: January 2023

This research is motivated by the low learning outcomes of students in class IV MIS Darul Falah Jawai. The purpose of this study was to find out: 1) the process of applying the Inquiry Method with the Help of Pop-Up Boo Media to Improve Learning Outcomes on the Theme of Sound Sources and Sound Properties in Class IV MIS Darul Falah, Jawai District, 2022/2023 Academic Year, 2) learning outcomes students after the Application of the Inquiry Method with the Help of Pop-Up Boo Media to Improve Learning Outcomes on the Theme of Sound Sources and Sound Properties in Class IV MIS Darul Falah, Jawai District, Academic Year 2022/2023, 3) how much has the learning outcomes of students increased before and after the Application of the Inquiry Method with the Help of Pop-Up Boo Media to Improve Learning Outcomes on the Theme of Sound Sources and Sound Properties in Class IV MIS Darul Falah, Jawai District, 2022/2023 Academic Year. This research is a Classroom Action Research (CAR) with a quantitative approach to descriptive analysis. There are four stages of research starting from planning, action, observation and reflection. Data collection techniques used in the form of observation, tests and documentation. Data collection tools in the form of observation sheets, test sheets and documents as well as cellphone cameras. The results showed that: 1) the process of implementing the inquiry method with the help of pop-up book media in cycle I had a score of 81 out of a total score of 110, namely 73.64% in the good category and in cycle II it increased by 94.28% in the very good category with a score of 99 out of a total score of 105. 2) the average value of students in cycle I after using the inquiry method with the help of pop-up book media obtained a result of 75.06 with a percentage of 73% whose value has reached KKM (65) is in the category good and the average value of students in cycle II after using the pop-up book media-assisted inquiry method obtained a result of 83.96 with a percentage of 100% whose value has reached KKM (65) is in the special/maximum category, 3) there is an increase the learning outcomes before and after using the pop-up book media-assisted inquiry method show that from pre-cycle to cycle I increased by 60%, from cycle I to cycle II increased by 27% and n from pre cycle to cycle II experienced an increase of 87%