bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Realisasi Penerimaan Dan Intensifikasi Pajak Kendaraan Bermotor Terhadap Potensi Pendapatan Asli Daerah Dengan Jumlah Kendaraan Bermotor Sebagai Variabel Moderasi Di Bapenda Provinsi Kalimantan Utara
Authors: Rika Bulan Karolin  , Mohammad  Nur Utomo  , Rini Yayuk Priyati
Published: August 2024

The aim of this research is to examine the effect of realization of PKB revenues and intensification on PAD Potential in BAPENDA of North Kalimantan Province with the Number of Motorized Vehicles as a moderating variable. The type of research used in the research is quantitative research with data in the form of annual Motor Vehicle Tax Reports taken from 5 districts/cities in North Kalimantan, from 2017 to 2021. Data analysis in this research uses Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The research results found that the realization of Motor Vehicle Tax Revenue had a positive and significant effect on the Potential of Original Regional Income in BAPENDA, North Kalimantan Province. This means that the higher the realization of motor vehicle tax revenue, the potential for local revenue in BAPENDA North Kalimantan Province will increase. Intensification of Motor Vehicle Taxes has no effect on the Regional Original Income Potential in BAPENDA of North Kalimantan Province. This means that the higher or lower the level of motor vehicle tax intensification does not have a significant influence on increasing or decreasing the potential for local original income in BAPENDA of North Kalimantan Province. The number of motorized vehicles is unable to moderate the influence of actual motor vehicle tax revenue on the potential for local revenue in BAPENDA, North Kalimantan Province. This means that an increase or decrease in the number of motorized vehicles does not affect the strength or weakness of the realization of motor vehicle tax revenue on the potential for local revenue in BAPENDA of North Kalimantan Province. The number of motor vehicles is able to moderate the influence of motor vehicle tax intensification on the potential for local revenue in BAPENDA, North Kalimantan Province. This means that the increasing number of motorized vehicles can strengthen the influence of motor vehicle tax intensification on the potential for local revenue in BAPENDA, North Kalimantan Province.
Analisis Marketing Mix Terhadap Pembelian Properti Milik Pt. Beringin Subur Kencana
Authors: Felix Ananda Gunawan  , M. Emil Rachman
Published: August 2024

The study's goal was to examine how factors like as pricing, promotion, product, and location influenced consumers' decisions to buy property held by PT Beringin Subur Kencana. Price, Product, Location, and Promotion were the four independent factors that were examined in the study. The participants in the study were those who had purchased PT Beringin Subur Kencana-owned property. There were 45 participants in the study as a whole. The entire population is taken because there are fewer than 100 people. Quantitative techniques are used in the analysis procedure. The price variable had the highest t value in this study, as a result. As a result, the most important factor in PT Beringin Subur Kencana's decision to buy property is pricing.
Pengaruh Intellectual Capital Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Financial Distress Sebagai Variabel Intervening
Authors: Asmawati Hamiruddin  , Herman Darwis  , Meliana Meliana
Published: August 2024

The aim of this research is: To analyze and obtain empirical evidence of the direct and indirect influence of intellectual capital and managerial ownership on company value with financial distress as an intervening variable. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period. Sampling was based on purposive sampling. The type of data used in this research is qualitative data and data analysis using the EVIEWS 9 application. The methods used are panel data regression models and path analysis. The results of this research show that intellectual capital and managerial ownership have no direct or indirect influence on company value through financial distress as an intervening variable.
Pengaruh Perputaran Modal Kerja, Likuiditas Dan Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia
Authors: Siti Nadziroh  , Agustina Widodo
Published: August 2024

The aim of this research is to investigate the profitability of food and beverrage subsector manufacturing companies listed on the indonesia stock exchange from 2018 to 2022. This study was conducted by taking 16 sample sompanies using the purposive sampling method. The analysis method uses multiple linear regression analysis. This study shows that working capital turnover has an insignificant positive effect on profitability, liquidity has an insignificant positive effect on profitability and capital structure has a significant negative effect on profitability.
Analisis Kesesuaian Perencanaan Audit Laporan Keuangan Dengan Standar Profesional Akuntan Publik (Studi Pada Kap Di Wilayah Malang)
Authors: Brillianti Alifia Az Zahra
Published: August 2024

Audit planning is one of the determining factors for the success of an audit. Therefore, this stage requires special attention from KAP in order to determine a quality audit plan. To ensure this, audit planning by KAP can be guided by the Audit Standards (SA) in the Public Accountant Professional Standards (SPAP). The object of this research is one of the KAPs in the Malang area. This research aims to analyze the suitability of the audit planning carried out by KAP ABC with SPAP. The method used is descriptive analysis with a qualitative approach. Data was obtained through interviews with one of the auditor staff and observations made by the author during his internship at the KAP. The research results show that the financial report audit planning of KAP ABC is in accordance with the SPAP Audit Planning.
Digitalisasi Bisnis Dan Inklusi Keuangan Sebagai Upaya Mendorong Kinerja Umkm Melalui E-Commerce Di Era Digital
Authors: Uum Helmina Chaerunisak  , Sri Ayem  , Septiana Wahyu Prasetyaningtyas  , Riska Widya Afrianingrum  , Naresha Hanun
Published: August 2024

Micro, Small and Medium Enterprises (MSMEs) are creative industries that rely on the ideas of their owners and currently play an important role in the Indonesian economy. The performance of MSMEs in Indonesia has progressed and developed in recent years. financial inclusion and digital business are two important things. They complement each other and have the potential to improve the performance of MSMEs. Financial inclusion can provide MSMEs with access to financial products and services such as insurance credit and pension funds. Digital business can help MSMEs to expand their market, improve operational efficiency and increase marketing effectiveness. Therefore, financial inclusion and digital business can help MSMEs to increase productivity efficiency and competitiveness. In improving its performance in line with financial inclusion and digital business, the use of shopee for the MSME community must be in line with the times and follow information technology which aims to expand the market and increase sales. To determine whether digital business and financial inclusion have a significant impact on MSME performance, the study reviewed some previous research or used systematic literature review methods. We used secondary data from Google Scholar articles published between 2019 and 2024. The results showed that digital business and financial inclusion have a positive effect on the performance of MSMEs. However, the study (Ruli et al., 2021) argues that financial inclusion does not have any effect on the performance and sustainability of the MSME sector, which is contrary to this.
Anggaran, Kejelasan Sasaran Anggaran Dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Kerja Sebagai Pemoderasi
Authors: Rizki Wijaya  , Nurmala Ahmar  , Harnovinsah
Published: August 2024

The objectives of the study are (1) Analyze the effect of participation in budgeting on the performance of local government officials; (2) Analyze the effect of clarity of budget targets on the performance of local government officials; (3) Analyze the effect of budget evaluation on the performance of local government officials; (4) Analyze the work culture moderating the influence between budgeting participation on the performance of dae-rah government officials; (5) Analyze work culture moderating the effect between clarity of budget targets on the performance of local government officials; (6) Analyze work culture moderating the influence between budget evaluation on the performance of local government officials; (7) Analyze the work culture of the performance of local government officials. This study used a quantitative approach. This study used Moderated Regression Analysis (MRA) with smart PLS data processing tools. The results of the study show that (1) Participation in Budgeting does not affect the Performance of Government Officials, (2) Clarity of Budget Targets has a Positive and Significant effect on the Performance of Government Officials, (3) Budget Evaluation has a negative and significant effect on the Performance of Government Officials, (4) Participation in Budgeting moderated by work culture has a positive and significant effect on the Performance of Government Officials, (5) Clarity of Budget Targets moderated by work culture has a negative and significant effect on the performance of government officials, (6) budget evaluation modified by work culture has no effect on the performance of government officials, (7) work culture has a positive and significant effect on the performance of government officials.
Analisis Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah
Authors: Norfa A. Yusuf  , Prof. Dr. Rusman Soleman  , Dwi Yana Amalia Sari Fala
Published: August 2024

The objectives of this study are: To analyze the comparison of the financial performance of conventional banks and Islamic banks. The population used in this study were 10 conventional banks and Islamic banks registered with the Financial Services Authority (OJK). The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The methods used are descriptive statistical analysis, independent sample t-test and mann whitney test. The results of this study indicate that there are significant differences that can be identified between the financial performance of conventional banks and Islamic banks in the CAR, and  NPL variables, while in the ROA, and LDR variables there is no difference.
PENGARUH STRATEGI PEMASARAN DALAM MENINGKATKAN KEPUASAN PELANGGAN
Authors: Batseba Ester Marian
Published: August 2024

Along with the development of global and local economic situation that is less favorable for the business world, then the companies today have to be innovative and creative in competing. Every company must have realized that marketing strategy plays an important role in the effort to survive and be able to make a profit in such situations. As was known, one of the goals of the company is to obtain the optimal profit, because profit will stimulate the growth of the company. Expected profit can be realized through the sale of goods or services. The aim of marketing is to meet consumer's needs and desires. Hence the marketing need to learn the desires, perceptions, preferences and behaviors of buyers as their targeted customers. Each organization / company of any kind to increase the sales volume must use marketing mix strategy, but the strategy of the marketing mix for real products and services are different This is related to differences in the characteristics of services and goods.
KEPUASAN PELANGGAN PADA USAHA JASA PENDIDIKAN DAN PELATIHAN LUAR RUANG
Authors: Didik Daryanto
Published: August 2024

Customer satisfaction is very important to a company's services, because satisfied customers will come back, buy more, spread the experience to another friend, and is willing to pay more to do business with a trusted provider. Efforts to maintain customer satisfaction one of which is to monitor what they want from the services that are presented. This study aimed to measure the level of customer satisfaction in the business of outdoor education and training, in which customer satisfaction is measured on the dimensions of perceived service and expected service.
The population in this study is service users of the outdoor education and training at the Centre for Education and Training Managerial Behavior University of Wijaya Putra that training in January and June 2014, samples were taken by purposive random sampling technique amounts to 143 people. The variables of this study customer loyalty, service quality, perceived quality, perceived value, and customer expectation and customer complaints. Analysis of the data used is multiple linear regression analysis with hypothesis testing with the F test and t test.
The expected outcome of this research is the acquisition of the factors that affect customer satisfaction on service providers of outdoor education and training, in terms of quality of service indicators (tangibles, reliability, responsiveness, assurance and empathy). The results show that there is good agreement between the performance perceived by the user's expectations of the outdoor education and training services. These conditions can be considered satisfactory by management for the success of providing the best service to users of the service. Cartesian diagram determine the right strategy for the management to improve service quality are a top priority especially.
FAKTOR- FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN
Authors: Retno Susanti
Published: August 2024

Seiring perkembangan pariwisata dan  pertumbuhan industri perhotelan yang semakin pesat menimbulkan persaingan yang yang mengharuskan manajemen hotel mengadakan inovasi baik dalam produk, layanan dan fasilitas yang dimiliki.  Manajemen yang cermat  akan selalu membuat deferensiasi  untuk memiliki   keunggulan bersaing ( competitive Advantage ) yang sukar ditiru oleh kompetitornya. Pada dasarnya hampir semua hotel memiliki fasilitas yang sama, yang membedakan salah satunya adalah kualitas layanan yang dimilikinya. Dalam perkembangannya kualitas layanan juga mengalami persaingan karena hampir setiap hotel telah mengembangkan berbagai bentuk pelatihan kualitas pelayanan yang dimiliki untuk memberikan layanan terbaik kepada para tamunya. Karena kualitas pelayanan yang diberikan hotel sangat berpengaruh terhadap tingkat kepuasan tamu atau pelanggan dimana dapat terpenuhinya harapan atau keinginan konsumen terhadap produk atau pelayanan yang diberikan. Dan salah satu department yang sering berhubungan langsung  dengan tamu adalah Front Office atau Kantor Depan hotel. Front Office adalah salah satu departemen di hotel yang secara operasional langsung berhubungan dengan tamu dan merupakan pusat dari semua operasional di hotel. Front Office merupakan kesan pertama bagi para tamu ( visitor ) yang datang dan kesan tersebut dapat berpengaruh terhadap baik buruknya citra suatu hotel. Peran Front Office dalam membentuk dan membangun citra suatu hotel maka dituntut untuk selalu meningkatkan kualitas pelayanannya yang dipengaruhi oleh jasa yang diharapakan  ( expected service ) dan jasa yang diterima atau dirasakan (Preceived service ) sesuai dengan harapan konsumen, Dengan demikian baik tidaknya kualitas jasa atau pelayanan tergantung pada kemampuan penyedia jasa dalam memenuhi harapan konsumen secara konsisten.
QUALITY SERVICE, TRUST, SATISFACTION, IMAGE COMPANY AND CUSTOMER LOYALTY: THE EFFECT OF ORAL INFORMATION ON BANK CUSTOMERS IN SURABAYA
Authors: Fitra Mardiana  , Trisa Indrawati
Published: August 2024

Verbal informationcanbe one of thecapital towin the competition. Wordof mouthis astatement (personal ornon-personal) delivered by someone other than the organization (service provider) to the customer. customerloyaltycan becreated if thefirstbankto beable toprovideexcellentquality of serviceandsatisfactionto its customers. The product qualityof both goods andserviceswill contributegreatly tocustomer satisfaction, market share, and return on investment (return on investment) companies through cost reduction, improved productivity and customer satisfaction. This study to determine: a) Is there a significant positive effect of service quality on customer satisfaction?, B) Is there a significant positive effect on customer loyalty customer confidence?. C) Is there a significant positive effect on customer loyalty customer satisfaction?, d) Is there a significant positive effect on customer loyalty bank's image?. e) Is there a significant positive influence on customer loyalty verbal information? This study uses the theory of the service quality , corporate image , customer satisfaction , customer trust , customer loyalty and word of mouth marketing strategy .The method used is quantitative research . The method of selecting the sample using the method of selecting a random sample ( randomly sampling ) , while the technical implementation is accidental . This research was carried out on state-owned bank in Surabaya BNI , BRI , Bank Mandiri and BTN . The number of samples in this study 113 data collection techniques and procedures with questionnaires , interviews and literature study . While this type of data used is quantitative data . Test Validity and Reliability Research Tool application using the Statistical Program for Social Science ( SPSS ) 19.0 for Windows . Instrument reliability using Cronbach alpha coefficient . Based on test validity indicators for all the questions are valid as indicated r count for each indicator to the positive variables and greater than 0.3 . Meanwhile, for Cronbach alpha reliability shows all the indicators value is more than 0.6 so that it can be said that the instrument is reliable . However, customer satisfaction has a positive significant effect on the quality of service , customer loyalty significantly positive effect on customer satisfaction , and verbal information significantly positive effect on customer loyalty
ANALISIS FAKTOR-FAKTOR MODEL PERILAKU BIG FIVE (EXTRAVERSION, AGREEABLENESS, CONSCIENTIOUSNESS, NEUROTISICM, OPENNESS TO EXPERIENCE) TERHADAP COMPUTER SELF EFFICACY DAN KEPUASAN KERJA GURU SMA – SMK WIJAYA PUTRA SURABAYA
Authors: Nurleila Jum'ati  , Yulis Setyowati
Published: August 2024

Computer self-efficacy (CSE) and job satisfaction play an vital role in achieving education’s aims not only in general affairs but also in particular goals both in formal education institutions and teacher’s real life. This research intends to (1) analyze the effect of big five behavior model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) toward computer self-efficacy of teachers in SMA – SMK Wijaya Putra Surabaya, (2) analyze the effect of big five behavior model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) toward teacher’s job satisfaction of teachers in SMA – SMK Wijaya Putra Surabaya. It is highly hoped that the research could be a reference for the schools themselves and the stake holders to manage and improve the teachers.
The population of this research is teachers in Wijaya Putra Senior High school and Wijaya Putra Vocational High School which is consisted 52 teachers. This research conducts census method with 46 questioners analyzed.  Computer self-efficacy data, Teacher’s  job satisfaction  data is gained through CSE dan MSQ questioners. While Big Five Behavior Model (extraversion, agreeableness, conscientiousness, neurotisicm, openness to experience) is obtained through the scoring Big Five Inventory (BFI). Those data is analyzed qualitatively with double regression technique 
The findings show that the factors big five behavior model with dimension agreeableness, conscientiousness and openness to experience effect partially while the dimension: extraversion and  neuroticism do not influence significantly towards CSE of the teachers. The factors big five behavior model has the impact significantly on CSE of the teachers in stimulate way.
In teacher’s job satisfaction, all of the dimensions influence in stimulate way and partially.  It shows that dimension of neuroticism in big five behavior model is the dominant variable which affects the teachers’ Computer Self-Efficacy.
PENERAPAN PARALLEL PLANNING PROCESS PADA PERUSAHAAN KELUARGA
Authors: Marcus Remiasa  , Sartika Ariyanti
Published: August 2024

Penerapan Parallel Planning Process pada perusahaan keluarga menjadi faktor penting agar dapat bertumbuh dan berkembang secara berkelanjutan. Penelitian ini membahas penerapan Parallel Planning Process pada perusahaan keluarga di PT. Prima Mulia Jaya. Berdasarkan latar belakang dan perjalanan bisnis keluarga di PT. Prima Mulia Jaya, tentunya menerapkan dan mempraktekan nilai-nilai keluarga yang berhubungan dengan bisnis sampai pada keseimbangan antara kepentingan keluarga, bisnis dan kegiatan bisnis perusahaan. Tujuan penelitian ini adalah mengetahui Parallel Planning Process pada keluarga dan bisnis keluarga di PT. Prima Mulia Jaya dan mengetahui keseimbangan antara keluarga dan bisnis keluarga di PT. Prima Mulia Jaya. Penelitian ini menggunakan metode kualitatif. Pengumpulan data menggunakan teknik wawancara semi terstruktur. Menguji keabsahan data menggunakan teknik triangulasi sumber. Hasil yang diperoleh pada penelitian ini adalah PT. Prima Mulia Jaya secara keseluruhan telah menerapkan Parallel Planning Process pada perusahaan sehingga masih tetap eksis sampai saat ini. Penerapan Parallel Planning Process pada perusahaan keluarga mencakup Parallel Planning Process pada keluarga dan bisnis dan keseimbangan antara keluarga dan bisnis.
ANALISIS KINERJA KEUANGAN GUNA MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERTAMBANGAN JAKARTA ISLAMIC INDEX
Authors: Aris Sunandes
Published: August 2024

Bankruptcy is a serious problem, there should be an early warning system that can detect potential bankruptcy earlier. The purpose of the research is using financial report to predict bankruptcy on mining companies listing in Jakarta Islamic Index. Altman model to assess the company's financial performance to predict the bankruptcy of a mining company accordance Jakarta Islamic Index. The results is companies with good category 13.33%, critical category  33.33% and 53.34% of potential bankruptcy. PT. Indo Tambangraya Tbk. good company in 2011-2012 and three years in critical condition. PT. Adaro Energy Tbk. in 2011 with critical condition and 2012-2015 in the potential bankruptcy category. PT. Vale Indonesia Tbk. in 2011 with critical condition and 2012-2015 in the potential bankruptcy category.
FORMULASI MATERIALITAS : STUDI PADA KANTOR AKUNTAN PUBLIK DI INDONESIA
Authors: Yustrida Bernawati
Published: August 2024

Materiality is an important concept in accounting and auditing practices that should be applied by accountants in performing their duties. To date, there are  no guidance or directions that can be used to accommodate all the needs of accountants to make decisions regarding materiality so that accountants should be able to formulate materiality using professional skills acquired through experience or education. This study aims to know the various quantitative and qualitative factors areconsidered by accountants to formulate materiality and determine whether there is a difference in considering these factors based on experience and the type of Public Accountant Firms. Data were collected by questionnaires distributed to the partners of the Public Accountant Firm in Indonesia. Testing by using Principal Component Analysis (PCA), Kolmogorov-Smirnov test and Kruskal-Wallis Analysis of varience of Ranks. The results showed that the accountant uses many factors considered in the formulation of materiality and in general differ in using a number of quantitative factors, but did not differ in the use of the many qualitative factors. This suggests that consideration of materiality is a qualitative judgement but it must be defined in quantitative form. This study contributes to the development of auditing and accounting practices and as an input for decision makers to formulate quantitative materiality in accounting and auditing practice.
DUKUNGAN SOSIAL PEER GROUP, KONTROL DIRI DAN KOMITMEN MAHASISWA PADA TUGAS PERKULIAHAN KEWIRAUSAHAAN
Authors: Ahmad Rizki Sridadi  , Tri Siwi Agustina
Published: August 2024

Entrepreneurship course instructional’s objective is to provide in-depth insight and (first-hand experience on how to growing and developing the entrepreneurial spirit. In order to achieve these objectives in the learning process, the student must complete a thematical project is done in roups. The purpose of reseach is determining the level of students who programmed the course Entrepreneurship on duty obtained by involving social support pe-er group and self-control. Research conducted on students of management studies 3rd semester that follows Entrepreneurship Course. Number of subjects who had involved in filling out the questionnaire this study is 102 people. The study was conducted in the academic period even semester 2015 / 2014. The results showed that the peer group involving social support and self-control can simultaneously affect a student's commitment to the task of lecturing Entrepreneurship. But partially obtained different results where, peer group social support can affect a student's commitment to the task of lecturing Entrepreneurship., While the self-control has no effect on the student's commitment to the task of lecturing Entrepreneurship.
ANALISIS PROBLEMATIK INDUSTRI JASA WARNET DENGAN MENGGUNAKAN METODE SERVQUAL
Authors: Alfi Nugroho  , Dayal Gustopo  , Julianus Hutabarat
Published: August 2024

Internet cafes is a place which provides internet access infrastructure with a variety of connections and using computer as access device so that users can access the Internet and acquire services in the field of information technology. The purpose of this study is to find factors that exist in the service quality cafe business and know the dimensions of service quality are the most influential in the Internet service industry. The method used in the analysis is descriptive analysis Statistik, T test and regression analysis. With the object of a study internet cafes in Malang. From the results of research to know If construct originally by parasuraman etall initially 22 items consisting of 5 dimensions constituent, on a case study in the cafe reduced to 9 items, Gaps on Internet services as measured by the concept servqual. Produce a measure of quality service at the internet cafe. In this study the gaps in the service quality dimensions sequentially from the largest value to the smallest value is Assurance (-1.1115), Empathy (-1.0732), Responsiveness (-0.7834), Tangible (-0.1847) and Reliability (0.0191). Value of r = 1 = 100% means that the quality of service on Internet service can be described by the five constituent dimensionsthat is, empathy, reliability, assurance, responsiveness, and tangible. Standard error of estimate are at zero (0) proves that the regression model appropriate was used to predict the dependent variable or the quality of service.
Penerapan Metode Time-Driven Activity-Based Costing untuk Menetapkan Harga Pokok Penjualan Full Container Load pada PT. Sinar Garuda Pasifik di Surabaya
Authors: Dewi Kumala Sari  , Tjandra Wasesa  , Heri Toni Hendro P  , Wiratna Wiratna  , Diana Zuhroh
Published: August 2024

This study applies the Time-Driven Activity-Based Costing method to determine the cost of goods sold for Full Container Load shipping services at a freight forwarder company in Surabaya and examines its impact on the current determination of the cost of goods sold. Some previous research has focused on employee efficiency with precise measurements, thereby overlooking the strengths of the Time-Driven Activity-Based Costing method, which are simplicity and reliance on estimation. This study found that indirect costs contribute insignificantly to the determination of the cost of goods sold. Nevertheless, this method is capable of accurately determining the cost of goods in transactions with low-profit margins, which is characteristic of companies like freight forwarders, where the percentage of direct costs in the cost of goods sold is high.
Analisis Penerapan Metode Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan dan Pengaruhnya terhadap Penyajian Laporan Keuangan pada PT. X di Surabaya
Authors: Mahira Nur Alfiani  , Tjandra Wasesa  , Heri Toni P  , Wiratna Wiratna  , Diana Zuhroh
Published: August 2024

This research is a qualitative study that utilizes both primary and secondary data sources conducted at PT. X in Surabaya, a company engaged in land transportation for cargo delivery or expedition purposes. The study aims to examine the implementation of fixed asset depreciation methods and their impact on financial reporting at PT. X in Surabaya. The findings reveal that the company does not include all related costs in determining the acquisition cost of its fixed assets, and the determination of the depreciation calculation period for fixed assets is not based on Ministry of Finance regulations, thus the company has not applied them in accordance with applicable financial accounting standards.
Pengaruh Belanja Online dan Fitur Paylater Shopee Terhadap Perilaku Konsumtif Masyarakat Di Kota Surabaya
Authors: Tiara Ratnaningrum  , Rina Dewi  , Bambang Karnain  , Harsono Teguh Santoso  , Achmad Daengs GS
Published: August 2024

This study examines the influence of online shopping and Shopee's paylater feature on the consumptive behavior of Surabaya residents. Conducted using a causal associative method and quantitative approach, the research involved 100 respondents selected through purposive sampling. Data was collected via online questionnaires and analyzed using multiple linear regression, descriptive analysis, normality testing, hypothesis testing, and determination coefficient testing. The results indicate that both online shopping and Shopee's paylater feature significantly impact consumptive behavior in Surabaya, with the paylater feature exerting a stronger influence. Recommendations include increasing promotion and education about Shopee's paylater feature, alongside governmental regulation for consumer protection and financial education.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Dok dan Perkapalan Surabaya Divisi Produksi
Authors: Aisya Faradilla Putri  , Achmad Daengs GS
Published: August 2024

This research aims to determine the influence of work motivation and work discipline on the performance of employees PT. DOK and Shipping. Work motivation is an impulse within an individual that encourages him to do work. Work discipline is the actions taken by individuals in carrying out their work in accordance with applicable rules. Meanwhile performance is the result of employee work. The research sample was determined by Slovin and obtained as many as 82 respondents. Data collection uses questionnaires, and data analysis techniques use multiple linear regression assisted by SPSS. The research results show that work motivation has a positive and significant effect on employee performance partially, work discipline has a positive and significant effect on employee performance partially, work motivation and work discipline have a positive and significant effect on employee performance simultaneously.
Dampak Kualitas Produk, Citra Merek dan Harga Terhadap Keputusan Pembelian Honda Brio di Surabaya
Authors: Malik Hidayatullah  , Achmad Daengs GS  , Rina Dewi  , Bambang Karnain  , Harsono Teguh
Published: August 2024

The aim of this research is to determine the influence of product quality, brand image and price on the decision to purchase a Honda Brio car in Surabaya. This research was conducted using a quantitative approach. The data for this research is a sample of 96 respondents whose sampling used Roa Purba. The data collection method is a questionnaire. The data analysis used in this research is multiple linear regression analysis with SPSS 26 software. Data that meets the validity test, reliability test and classical assumption test is processed to produce the regression equation: Y = 4.573 + 0.219 X1+ 0.597X2 + 0.638X3 + e. The results of the analysis carried out can be seen through the results of the t test. It can be seen that the variables product quality, brand image and price partially have a significant influence on the decision to purchase a Honda Brio car in Surabaya with each having a calculated t value (2.077), t calculated (5,967). and t count (4.511) which is greater than t table (1.66088). The results of the F test in this research show that the calculated F value (46.662) is greater than the F table (3.09), which means that the variables of product quality, brand image and price simultaneously have a significant influence on the decision to purchase a Honda Brio car in Surabaya.
Practices to Imagine the Shape Dependence of Electrical Resistance
Authors: Shintsuruta Michiya , Iwayama Tsutomu , Okubo Hirokazu
Published: August 2024

Objective: We design and practice lessons to imagine and understand the shape dependence of electrical resistance in two dimensions.
Methodology: A carbon nanotube paper resistor is the most suitable teaching material for these lessons because it can handle measured shapes and resistance values quantitatively, and experiments with reproducibility are possible. We designed a one-hundred-minute lesson based on the 5E instructional model, which strongly correlates with inquiry-based learning. These designed lessons were practiced in two junior high schools. The analysis of post-test average scores for experimental and control groups used the Mann-Whitney U test.
Results: The students were engaged in hands-on experiments and elucidated the two-dimensional shape dependence of electrical resistance by experiments using resistors adjusted by themselves with creative thinking.
Conclusion: The effects were confirmed in the degree of consent for combined resistance and the evolution problem of parallel circuits. We clarified that "Authentic learning", which has a deep understanding using knowledge, was realized. “Authentic learning” is one of the policies of the current Course of Study 2017 by the Ministry of Education Japan (Ministry of Education, Culture, Sports, Science and Technology Japan, 2019). It is an innovation for physics education to understand electrical resistance with an image of dependence on its two-dimensional shape.
Strategi Pembelajaran Seni Rupa Dalam Meningkatkan Kreativitas Pada Anak Madrasah Ibtidaiyah
Authors: Apriliyanti Vanny , Rosyidi Zudan
Published: August 2024

Penelitian ini mengangkat peran seni dalam pendidikan anak usia dasar, khususnya di tingkat Madrasah Ibtidaiyah (MI). Berdasarkan Peraturan Pemerintah No. 19 tahun 2005 tentang Standar Nasional Pendidikan, seni diharapkan dapat menjadi sarana untuk mengembangkan kreativitas, pemikiran kritis, dan ekspresi diri siswa. Dengan menggunakan pendekatan kualitatif dan metode etnografi, penelitian ini bertujuan untuk mengidentifikasi dan menjelaskan peran seni dalam pengembangan siswa MI. Dalam pembahasan, penelitian ini menyoroti peran penting seni dalam pengembangan berbagai aspek keterampilan dan kepribadian anak usia dasar. Melalui seni, siswa dapat mengembangkan kreativitas, keterampilan motorik halus, dan pemikiran kritis. Selain itu, seni memberikan wadah untuk ekspresi diri, memperkenalkan warisan budaya, dan membangun kepercayaan diri siswa. Meskipun demikian, penelitian ini juga menyoroti tantangan seperti keterbatasan sumber daya dan pemahaman yang terbatas tentang nilai seni. Penelitian ini memberikan rekomendasi untuk meningkatkan dukungan terhadap pendidikan seni di MI, baik dari pihak sekolah maupun pemerintah. Penguatan peran guru seni sebagai fasilitator dan motivator siswa juga dianggap penting. Dengan demikian, penelitian ini memberikan kontribusi dalam pemahaman lebih lanjut tentang bagaimana seni dapat menjadi elemen integral dalam membentuk karakter dan perkembangan holistik anak usia dasar di masa depan.
PEMODELAN BERBASIS UJI NON-DESTRUKTIF DAN SEMI-DESTRUKTIF YANG DIVALIDASI FREKUENSI ALAMI PADA ASESMEN RELIABILITAS PONDASI JIB CRANE
Authors: Khoeri Heri , Rizqullah Naufal Rafif , Badaruddin Badaruddin , Buwono Haryo Koco
Published: August 2024

Untuk menjamin keamanan pengoperasian Jib crane perlu dilakukan pemeriksanaan dan evaluasi berkala termasuk pada sistem struktur pondasinya. Beban yang diijinkan dari load chart crane yang dispesifikasikan oleh manufaktur hanya berlaku apabila posisi crane relatif datar terhadap tumpuannya, sehingga apabila posisi crane miring akibat penurunan pada tumpuan saat crane beroperasi maka beban ijin akan menurun drastis serta dapat menyebabkan kegagalan guling. Penelitian ini dilakukan untuk mendapat gambaran reliabilitas sistem pondasi saat ini setelah jib crane beroperasi 10 tahun. Sistem pondasi jib crane yang diteliti adalah tiang pancang pipa baja yang disatukan pile cap pada bagian atasnya dan diperkuat bracing antar pipa. Pemeriksaan dilakukan dengan uji non-destruktif dan semi-destruktif untuk mendapatkan gambaran aktual dimensi dan mutu elemen struktur saat ini. Seluruh data uji dikompilasi sehingga menjadi data yang dapat dijadikan input dalam pemodelan struktur. Untuk menjamin validitas model dilakukan verifikasi model dengan hasil uji vibrasi. Penentuan jumlah titik dan jenis uji mempengaruhi validitas model, dimana semakin banyak dan lengkap pengujian, maka model akan lebih merepresentasikan kondisi aktualnya. Hasil analisis model mengahasilkan frekuensi alami 1,48 Hz, sementara hasil uji beban dinamik sebesar 1,5 Hz, dengan nilai frekuensi yang berdekatan menunjukkan data yang dijadikan input cukup valid yang menghasilkan respon dinamik struktur mendekati aktualnya. Hasil analisis model menunjukkan pondasi jib crane masih relialibel dengan faktor keamanan 3,1. Kendatipun demikian, untuk memperlambat laju korosi pada baja perlu dilakukan perlindungan dengan melakukan pengecatan berkala permukaan pondasi pipa baja dan bracing pengakunya, melakukan injeksi pada beton yang retak, dan memproteksi beton dari pengaruh reaksi alkali-silika dengan pengecatan anti-korosi berbasis bituminous.
Pelatihan Penggunaan Bahasa Ibu Dalam Karya Sastra Digital
Authors: Ayu Suciartini Ni Nyoman , Ayu Dessy Sugiharni Gusti
Published: August 2024

Sastra digital didirikan dengan tujuan utama menjadi wadah publikasi penulis sastra Indonesia yang menginginkan karya-karyanya dipublikasikan secara digital di internet melalui sebuah website yang dapat dipercaya. Penggunaan bahasa daerah yang ditampilkan pengarang dalam karya sastra Indonesia juga dapat disebut sebagai upaya pemertahanan bahasa daerah dari kepunahan karena pengarang telah melakukan pendokumenan bahasa dan budaya daerah melalui karya sastra. Dalam pengajaran bahasa yang tercakup juga pengajaran sastra diperlukan adanya bahan ajar karya sastra Indonesia. Untuk itu, karya sastra Indonesia yang menggunakan bahasa daerah dapat digunakan sebagai bahan ajar karena akan memberi informasi bahasa daerah dan kandungan nilai yang ada dalam kata atau bahasa daerah. Kegiatan dimulai dengan sosialisasi, pelatihan menulis sastra digital menggunakan bahasa ibu, serta evaluasi hasil kegiatan menulis karya sastra digital. Indikator pencapaian kegiatan ini adalah penulis muda dan penulis pemula terampil dalam memproduksi karya sastra digital dengan menggunakan bahasa ibu sebagai medianya.
Introduksi Teknologi Pengemasan Gula Aren di Desa Kekait Kabupaten Lombok Barat
Authors: Kurniawan Hary , Yuniarto Kurniawan , Irfan Khalil Fakhrul
Published: August 2024

Salah satu sentra penghasil gula aren di NTB berada di Desa Kekait, Kecamatan Gunung Sari, Kabupaten Lombok Barat. Gula aren yang diproduksi di Desa Kekait berupa gula merah, gula briket dan gula semut. Gula aren mudah rusak jika disimpan pada suhu ruang, akibat kenaikan kadar air, sehingga gula aren menjadi lembek, umur simpannya pendek, dan harga jual rendah. Solusi yang dapat dilakukan melalui pengemasan. Tujuan dari kegiatan ini adalah mengintroduksi teknologi pengemasan produk gula aren pada kelompok pengrajin gula aren Maju Bersama di Desa Kekait. Metode yang dilakukan melalui pemberian materi, diskusi serta praktik mengemas produk gula aren. Peserta diberikan penyuluhan mengenai teknik pengemasan gula merah, gula briket dan gula semut menggunakan teknologi vakum. Peserta juga diberikan pengetahuan mengenai Cara Pengolahan Pangan yang Baik dan Benar (CPPB) dalam menunjang kualitas dan kuantitas produk olahan nira aren. Hasil kegiatan menunjukkan bahwa respons peserta terhadap materi dan praktik yang disampaikan oleh tim sangat baik, peserta sangat komunikatif dan berlangsung secara efektif. Hasil evaluasi menunjukkan bahwa peserta mendapatkan wawasan dan keterampilan baru dalam teknik pengolahan nira aren dan pengemasan gula aren sehingga diharapkan perlu dilakukan kegiatan serupa dengan mengoptimalkan potensi dan sumber yang tersedia di lokasi tersebut agar dapat menjadi produk lokal unggulan.
Pelatihan Bahasa Inggris Untuk Kelompok Pemahat Patung Kayu Di Desa Batubulan
Authors: Vina Widiadnya Putri I Gusti Ayu , Dian Puspita Candra Komang
Published: August 2024

Gianyar merupakan salah satu kabupaten di Bali yang menjadi pusatnya kesenian Salah satu desa di Kabupaten Gianyar yaitu desa Batubulan, terkenal dengan desa produksi seni patung kayu, namun kemampuan ini tidak dapat digunakan secara maksimal karena tidak didukung oleh kemampuan berkomunikasi Bahasa Inggris yang baik. Melihat fenomena tersebut, kegiatan pengabdian masyarakat ini menyasar kelompok pemahat patung kayu di desa Batu Bulan Gianyar dengan memberikan pelatihan bahasa Inggris. Pelatihan dilakukan selama delapan kali pertemuan. Materi ajar yang diberikan adalah memberikan saran, memberikan pujian, mendeskripsikan benda (patung), memberikan penawaran. Materi ajar yang telah disusun kemudian diaplikasikan dalam kegiatan pealtihan bahasa dan untuk megetahui keefektivannya dilakukan evaluasi di akhir pelatihan. Hasil evaluasi peserta pelatihan sangat baik karena peserta mampu meraih nilai dengan nilai rata-rata 87. Metode pengajaran yang tepat merupakan salah satu tolak ukur dalam memotivasi peserta pelatihan untuk mengikuti kegiatan pelatihan bahasa Inggris yang dilaksanakan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah direct Method yang dikombinasikan dengan drill.
Gerakan Literasi bagi Anak-Anak Panti Asuhan SOS Children’s Village Tabanan
Authors: Sri Rwa Jayantini I Gusti Agung , Juniartha I Wayan
Published: August 2024

Tujuan program pengabdian masyarakat ini adalah membantu meningkatkan kesadaran literasi yaitu kegiatan membaca dan menulis cerita bagi anak-anak panti asuhan SOS Children’s Village di Desa Selemadeg Tabanan, Bali. Program pengabdian pada masyarakat ini diwujudkan untuk mendukung Gerakan Nasional Orang Tua Baca Buku (Gernas Baku) tahun 2018 yang telah dicanangkan pada bulan Mei 2018. Gerakan ini diadopsi untuk anak-anak panti asuhan yang sudah tidak mempunyai orang tua lagi sehingga dapat tetap dibantu untuk menumbuhkan budaya baca dan tulis yang dikembangkan dari usia dini, masa remaja hingga dewasa. Budaya baca dan tulis yang perlu dikembangkan di Indonesia inilah yang kemudian diwujudkan melalui kegiatan pengabdian.   Target luaran program ini adalah (1) tumbuhnya budaya literasi berupa membaca  dan menulis yang lebih baik di kalangan anak-anak panti asuhan yang dilakukan melalui program pengabdian masyarakat, (2) model gerakan literasi untuk anak-anak panti asuhan, (3) hasil-hasil karya melalui kegiatan membaca dan menulis anak-anak panti asuhan, dan (4) pengumpulan bahan bacaan juga menulis bagi anak-anak panti asuhan. Iptek yang diberikan adalah model gerakan literasi berupa perpaduan teknik membaca cepat dan menulis naratif dengan alur yang jelas bagi anak-anak panti asuhan sehingga tercipta kreativitas yang diharapkan berguna bagi masa depan mereka.
Pengabdian Masyarakat Pengenalan Internet Sehat di Panti Asuhan Semara Putra Klungkung
Authors: Dewanti Paula , Putra Pertama Pande Putu Gede , Indriyani Indriyani
Published: August 2024

Pengabdian Masyarakat merupakan salah satu pilar dari Tridharma Perguruan Tinggi sebagaimana disebutkan dalam Undang-Undang No. 12 Tahun 2012, Tentang Pendidikan Tinggi, Pasal 1 Ayat 9. Sebagai bagian dari sivitas akademika, UKM KMHD STIKOM Bali bersama beberapa Dosen Pendamping mengadakan Pengabdian Masyarakat bertempat di Panti Asuhan Semara Putra Klungkung, Bali. Pengabdian yang bertemakan “Melangkah Bersama untuk Berbagi Cinta Kasih”, bertujuan menumbuhkan rasa kepedulian sosial antar sesama manusia pada generasi muda, khususnya bagi mahasiswa. Pada kegiatan ini dilakukan sosialisasi tentang internet sehat yang bertujuan meningkatkan pemahaman anak-anak panti sebagai audiens. Dalam kegiatan tersebut juga diberikan pelatihan membuat Canang Sari bagi anak-anak panti perempuan yang dijelaskan oleh perwakilan dari Teruni Jegeg. Sementara anak laki-laki diberi pelatihan membuat Klakat yang di jelaskan oleh perwakilan dari Teruna Bagus didampingi oleh beberapa peserta dari anggota UKM KMHD STIKOM Bali dan para finalis Teruna Bagus Teruni Jegeg STIKOM Bali 2018
Perancangan Label Kemasan Aneka Kue dan Banner Sebagai Media Promosi
Authors: Bhaskara Gautama I Made , Rahmani Putri Dian
Published: August 2024

May’s Kitchenette merupakan salah satu UMKM yang bergerak di bidang usaha aneka kue. Usaha ini banyak dilakukan oleh pelaku usaha karena permintaan akan aneka kue tidak pernah surut, baik itu karena kebutuhan pada acara-acara formal maupun keagamaan. Banyaknya usaha kue membuat persaingan semakin ketat. Setiap usaha kue harus memiliki ciri khas atau keunggulan agar dapat menarik perhatian konsumen. Usaha kue May’s Kitchenette memiliki keunggulan karena beberapa kue yang diproduksi menggunakan bahan non-konvensional seperti ketan hitam, singkong, dan pisang. Namun, di balik keunggulannya tersebut, usaha ini mengemas kuenya tanpa menggunakan label sehingga produknya susah diingat oleh konsumen secara visual. Kegiatan ini dilakukan untuk membantu pengelola usaha dalam merancang label dan banner sehingga dapat digunakan sebagai media promosi. Perancangan dilakukan dengan menggunakan beberapa metode dan teori tentang desain kemasan sehingga dapat menciptakan desain label dan banner yang mampu menstimulasi nafsu makan konsumen dan memberi ingatan visual sehingga produk lebih mudah diingat.
PKM Pengenalan Teknologi Informasi dan Profesi di Era Digital Bagi Siswa Kelompok Taman Para Belajar di Desa Susut, Kabupaten Bangli
Authors: Ariasih Ni Kadek , Indrawan I Gusti Agung , Ayu Anom I Gusti
Published: August 2024

Kelompok Taman Para Belajar merupakan sebuah kelompok pendidikan nonformal dan nonprofit yang terletak di Banjar Susut Kaja, Desa Susut, Kecamatan Susut, Kabupaten Bangli. Kelompok Taman Para Belajar didirikan dengan tujuan untuk menampung anak-anak sekolah dasar yang tidak mampu untuk diberikan pelajaran tambahan di luar sekolah seperti Bahasa Bali, Bahasa Inggris dan budi pekerti yang diberikan oleh para pengajar atau relawan tanpa dipungut biaya. Melihat perkembangan pengetahuan dan teknologi di era saat ini menggelitik pendiri Kelompok Taman Para Belajar menginginkan ada pengajar atau relawan yang bisa mengenalkan pengetahuan dan profesi yang berkaitan dengan teknologi informasi dan profesi di era digital. Serangkaian dengan Program STIKI Peduli dibuatlah suatu pelatihan dengan metode pemberian materi pengenalan teknologi informasi khususnya komputer dan internet. Pemberian materi pengenalan profesi di era digital dengan contoh aplikasi yang berkaitan dengan profesi web developer dan web design seperti aplikasi PHP, Dream Weaver, Adobe Photoshop, sehingga anak-anak Kelompok Taman Para Belajar dapat membuka wawasan pengetahuan mereka khususnya teknologi informasi dan cita-cita melalui pengenalan profesi di era digital. Hasil pelatihan ini memperoleh kepuasan yang sangat baik atas materi yang telah dilaksanakan.