bluuebunny/crossref_metadata_2025 huggingface dataset:
Faktor Penentu Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Sektor Properti dan Real Estate
Authors: Mysia Pipit , Masitoh W. Endang , Suhendro Suhendro
Published: December 2023

The goal of this observation is to ascertain how profitability, liquidity, leverage, company size, and company age affect how quickly financial reports are produced. This research was done on firms in the real estate and property sector that were listed on the Indonesia Stock Exchange between 2019 and 2021. Purposive sampling was used in the sampling process, which involved selecting 21 companies from a total of 63 research data and doing the sampling in accordance with predetermined standards. Descriptive analysis and logistic regression analysis make up the analytical model. The findings of this study suggest that profitability has an impact on how quickly real estate companies publish their financial data. In the property and real estate sector, liquidity, debt, firm age, and size have little impact on how quickly companies declare their financial results.

Keywords: profitability, liquidity, leverage, company size, company age and timeliness
Pengaruh Herding Behaviour, Risk Tolerance dan Iklan Proyek terhadap Minat Mahasiswa Berinvestasi pada Crowdfunding Syariah dengan Religiusitas sebagai Variabel Moderasi
Authors: Hakim Luqman , Rahmawati Juwita
Published: December 2023

ABSTRAK.

Crowdfunding Syariah ialah fintech pengumpulan dana berbasis syariah sebagai alternatif instrumen investasi yang lebih beragam. Penelitian ini bertujuan menguji pengaruh herding behaviour, risk tolerance dan iklan proyek terhadap minat investasi mahasiswa pada crowdfunding syariah dengan religiusitas sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis PLS-SEM menggunakan SmartPLS 4. Purposive sampling sebagai teknik pengambilan sampel dengan jumlah responden sebanyak 170 mahasiswa. Hasil penelitian ini ialah herding behaviour, risk tolerance dan iklan proyek berpengaruh positif dan signifikan terhadap minat investasi mahasiswa pada crowdfunding syariah. Religiusitas dapat memoderasi herding behaviour dan iklan proyek terhadap minat investasi mahasiswa pada crowdfunding syariah, tetapi religiusitas tidak dapat memoderasi risk tolerance terhadap minat investasi mahasiswa pada crowdfunding syariah.
Peran Self-Control Dalam Memoderasi Hubungan Persepsi Kemudahan dan Manfaat Terhadap Perilaku Pembelian Impulsif Pada Pengguna E-Wallet
Authors: Rahmawati Devy , Andhaniwati Erry
Published: December 2023

This study aims to test and prove empirically the role of self-control as a moderator in the relationship between perceived convenience and perceived benefits of e-wallet users' impulsive buying behavior. The population used in this study were students majoring in accounting at UPN "Veteran" East Java T.A. 2019-2022 totaling 1,190 students. Sampling using probability sampling with proportionate stratified random sampling technique so as to produce the required number of respondents as many as 100 people. This type of research is quantitative research with data collection using a questionnaire instrument that contains a list of statements from the indicators of each construct. Data were analyzed using the Partial Least Square (PLS) method and the tool was WarpPLS 7.0 software. This research was tested by testing the outer model, namely by testing the validity and reliability tests. The next stage is to assess the inner model and test the hypothesis. The results of this study prove that perceived ease of use and perceived usefulness have a positive effect on impulsive buying behavior and self-control is able to moderate (weaken) the relationship between variables X and Y.TAM Theory, Impulsive Buying Behavior, E-Wallet, Self-Control

 

Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris mengenai peran self-control sebagai pemoderasi dalam hubungan persepsi kemudahan dan persepsi manfaat terhadap perilaku pembelian impulsif pengguna e-wallet. Populasi yang digunakan dalam penelitian ini adalah Mahasiswa Jurusan Akuntansi UPN “Veteran” Jawa Timur T.A. 2019-2022 yang berjumlah 1.190 Mahasiswa. Pengambilan sampel menggunakan probability sampling dengan teknik proportionate stratified random sampling sehingga menghasilkan jumlah responden yang dibutuhkan sebanyak 100 orang. Jenis penelitian ini yaitu penelitian kuantitatif dengan pengumpulan data menggunakan instrumen kuesioner yang berisi daftar pernyataan dari indikator-indikator setiap konstruk. Data dianalisis dengan metode Partial Least Square (PLS) dan alat bantu berupa software WarpPLS 7.0. Penelitian ini diuji dengan menguji outer model yaitu dengan uji validitas dan uji reliabilitas. Tahap berikutnya dengan menilai inner model dan uji hipotesis. Hasil dari penelitian ini membuktikan bahwa persepsi kemudahan dan persepsi manfaat berpengaruh positif terhadap perilaku pembelian impulsif serta self-control mampu memoderasi (memperlemah) hubungan antara variabel X dan Y.
Ekonomi Ungu: Eksistensi Ekonomi Berbasis Budaya Studi Kasus Dodol Betawi
Authors: Rizky Putri , Sitorus Onny Fitriana
Published: December 2023

This research aimed to describe how purple economy can reflect cultural values on goods and services in the Betawi dodol business. The object of this research is Mr. Marno's dodol Betawi. For this sampling technique using purposive sampling with the subject of processors, service employees, and consumers. This research uses descriptive qualitative methods with data collection using observation, interviews, and documentation. The analysis technique used is interactive model analysis. Data validity uses source triangulation, technique and theory triangulation. The findings in the field are dodol which has been attached to Betawi culture so that when at certain events dodol is the most sought after by having various flavors and variants of Betawi special cakes and in the services provided with hospitality so that anyone who comes will feel comfortable. The limitation in this study is that it tends to be subjective to dodol betawi culinary MSMEs only because it cannot be applied to other types of fields, so this research has limited sources and phenomena in MSME. In Indonesian literature, the purple economy has not been widely or minimally discussed in national literature but with a small scope and to start with it is very possible in MSME, especially Betawi dodol MSME because they are attached to their culture and economy.
Pengaruh Literasi Keuangan Digital terhadap Perilaku Menabung dan Perilaku Berbelanja pada Generasi Z
Authors: Alysa Alysa , Muthia Fida , Andriana Isni
Published: December 2023

This study aims to determine and analyze the effect of digital financial literacy on saving behavior and shopping behavior in generation Z. This research uses a quantitative method with a questionnaire as a research instrument. The population in this study focused on undergraduate students in the Management Department of the Faculty of Economics at Sriwijaya University and there were 1,004 people. The research sample is determined by the technique purpose sampling and calculated using the formula slovin, so that as many as 91 students participated in this study. The data analysis technique used in this study is descriptive statistical analysis and using multiple linear regression Sturctural Equation Modelling-Partial Least Squared (SEM-PLS) withsoftware WarpPLS 7.0. The results of this study indicate that digital financial literacy has a positive and significant effect on saving behavior and shopping behavior in generation Z.

Keywords: digital financial literacy, saving behavior, and shopping behavior
Purchase Decisions for Users of Scarlett Whitening Products Viewed from Brand Ambassador, Product Innovation, and Word of Mouth:
Authors: Kusumawati Laili Qodri , Istiatin Istiatin , Damayanti Ratna
Published: December 2023

The purpose of this study is to understand how brand ambassadors, product innovation, and word-of-mouth influence how Scarlett Whitening is used in the Universitas Islam Batik Surakarta community of master's students. The methodology being used is a quantitative methodology. Around 1814 were surveyed, around 182  participated in the sample, and the sampling technique used purposive sampling. Utilized data include preliminary and secondary data obtained by observation, documentation, questionnaires, interviews, and literary studies. Data analysis techniques used in this study include the classic assumptions of normality, multicollinearity, and heteroskedasticity, regression line analysis, simultaneous and parsial analysis, and coefficient determination (R2). The findings of this study indicate that word of mouth advertising, product innovation, and brand ambassadorship have a positive and significant impact on customer perception.

 Keywords: Purchase Decision, Brand Ambassador, Product Innovation and Word Of Mouth
Keputusan Pembelian Ditinjau dari Brand Ambassador, Viral Marketing dan Brand Trust:
Authors: Galuh Pramesti Lusiana Putri , Aryati Ida , Hamidah Raisa Aribatul
Published: December 2023

This study aims to ascertain the impact of brand ambassadors on consumer decisions. To ascertain how viral marketing influences consumers' purchase choices. To ascertain how purchasing decisions are impacted by brand trust. To assess the combined effects of viral marketing, brand trust, and brand ambassadors on purchasing choices. The research iis descriptive quantitative in nature. Consumers of azarine were the subject of this study in Surakarta. The sample size for this study is 100 respondents. Purposive sampling is the sampling method that is employed. data gathering through questionnaires. The data analysis methods employed are, F test, t test, multiple llinear regression test and the coefficient of determination. According to the study's findings, brand ambassadors in Surakarta have a strong beneficial influence on consumers' decisions to buy Azarine products. Viral marketing has a notable favorable impact on Azarine product purchases in Surakarta, at least in part. In Surakarta, brand trust has a substantial beneficial impact on consumers' decisions to buy Azarine products. Brand advocates, virall marketing, and brand trust all have a substantial beneficial iimpact on Surakarta consumers' decisions to buy Azarine products.

Keywords: Brand Ambassador, Virall Marketing, Brand Trust, Purchase Decision
Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan
Authors: Kusumawardhani Indira , Suhartini Dwi
Published: December 2023

This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%.
Analisis Strategi Penghimpunan dan Pendistribusian Infak dan Sedekah Pada Lembaga Arifin Pilar Gemilang Insani
Authors: Harun Muhammad , Rudianto Asep , Suryaman Maman
Published: December 2023

The wealth that a person has is a trust, and people who have wealth have more opportunities to do good deeds, namely alms and alms. it is to meet the needs of the students of the illustrious Human Pillar Foundation. In managing alms and alms money, a strategy is needed to develop alms money in its collection and distribution so that it can be utilized as much as possible. Anfak means spending part of the property or income / income for a benefit ordered by Islamic teachings. Sadaqah is giving something without any reward because it only expects the pleasure and reward of God Almighty. Fund raising is the business activity of financial institutions in attracting and collecting money from the public and absorbing it in the form of deposits, demand deposits and other securities deposits. Distribution is the distribution of goods to many people or to several places. Strategy is a comprehensive approach related to the idea, planning, and implementation of an activity. In conducting this research, the author used descriptive qualitative methods, and data sources were obtained using two data sources, namely primary data and secondary data obtained from interviews, documentation, and literature reviews related to depth strategies and handout collection. Data collection techniques are observation, interview and documentation methods. The results of this study indicate that the collection strategies carried out are, charity funds, regular donors, branch trustee receivables, donor commitment, online alms by transfer. The distribution strategy implemented focuses on Hafez/Hafiza students at the Institute, namely to fulfill all the needs, needs and obligations of Institute students.

Keywords: tunnels and leaflets; distribution; collection; strategy
Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online
Authors: Priyo Nugroho Anton , Luthfi Muhammad , Alfiana Alfiana , Bakri Asri Ady , Zulbetti Rita
Published: December 2023

Dari perspektif Islam, jumlah transaksi online yang masuk dalam tajuk fiqh muamalah niaga atau jual beli dengan cepat meningkat. Islam memiliki hukum-hukum yang berlaku baik bagi pembeli maupun penjual dalam transaksi jual beli. Tujuan dari penelitian ini adalah untuk menguji elemen dasar dan persyaratan untuk menerapkan kontrak salam dalam transaksi jual beli online yang mematuhi Pernyataan Standar Akuntansi Keuangan Islam PSAK Syariah 103. Penelitian dilakukan dengan menggunakan metode kualitatif dan metode studi kasus dilakukan di Toko Online. Informan penelitian ini adalah pedagang dan konsumen. Hasil penelitian menunjukkan bahwa para penjual pada umumnya mengetahui rukun dan syarat melakukan jual beli online dalam perspektif Islam. Akad Salam telah dilakukan oleh para pelaku bisnis dengan istilah pre order, para pelaku bisnis belum mengetahui dan menerapkan PSAK Syariah 103. Hasil penelitian dapat bermanfaat bagi pengusaha, akademisi maupun instansi pemerintahan dan masyarakat.
Pengaruh Electronic Customer Relationship Management terhadap Kualitas Pelayanan dan Customer Satisfaction
Authors: Cahyaningrum Adinda , Hastuti Indra , Suyatno Agus
Published: December 2023

The background of this research is that most consumers come to fulfill their needs. This is in accordance with Alfamart's mission of providing satisfaction to customers or consumers by focusing on superior quality products and services. CRM as an integration of processes, human capital and technology seeks the best understanding of the company's customer place and focuses especially on customer retention and relationship management. . This research uses field research, namely research in which the data is extracted through observations and data sources in the field, which means that researchers use data collection methods in qualitative research. With a qualitative approach because it is intended to understand the phenomenon of the research object and present the required data in a descriptive form. This technique is direct research in the field using interviews or observation. The influence of E-CRM on service quality greatly facilitates work in today's era because business strategies that integrate processes, people and technology can help attract sales prospects, convert them into regular customers, get comprehensive information about consumer behavior, retain existing customers and make consumers satisfied. the Alfamart Pakel 2 Karanganyar store to respond to problems related to the influence of E-CRM on the quality of this store's service is expected to always be consistent such as providing information to consumers
.Analisa Proses Tahapan Akuisisi Bank ABC oleh PT XYZ dan PT DEF
Authors: Effendi Ridwan , Abidin Zaenal
Published: December 2023

The development of Mergers and Acquisitions is a form of corporate growth strategy to access new products and markets and is considered a fast way. PT Bank ABC was acquired by PT DEF which aims to compete in the Digital Bank business which is currently developing in Indonesia. In general, a bank that is acquired will have a positive effect on its financial performance, but this needs to be reviewed in non-financial matters such as work culture or constraints in making strategic decisions on the continuity of PT Bank ABC's business, the research method used is a qualitative research method with a descriptive method by comparing the performance and work culture of PT Bank ABC before the acquisition and after the acquisition. The data used in this research consists of primary data and secondary data obtained from various sources, primary data obtained directly from interviews with several Middle Top Management of PT Bank ABC while secondary data obtained from monthly publication reports of PT Bank ABC before the acquisition process and after the acquisition process. Broadly speaking, the acquisition process of PT Bank ABC has been carried out in accordance with the POJK provisions and while in terms of performance or work culture there are differences after the takeover of shares.

Keywords: merger & acquisition, process evaluation, performance & work culture.
CSR Disclosure of Indonesia Energy Sector: Financial Performance, Firm Size, and Growth
Authors: Nisa Syifa Khoeryn , Muslih Muhammad
Published: December 2023

Corporate social responsibility disclosure is a company activity in communicating the social and environmental impacts of the company's economic activities to stakeholders as a whole. This corporate social responsibility is disclosed in the company's sustainability report. The importance of corporate social responsibility disclosure for companies has been regulated in the Law. However, there are still many companies that do not publish sustainability reports as a form of awareness of CSR disclosure, so CSR disclosure is still relatively low. The purpose of this study is to analyze the effect of ROA, NPM, Current Ratio, DER, firm size, and growth on corporate social responsibility disclosure in Energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is a quantitative method, for sample selection using porposive sampling method. There were 72 observations from 24 companies. Data processing using panel data analysis techniques with Eviews 12 software. The results showed that the effect of ROA, NPM, Current Ratio, DER, firm size, and growth had a simultaneous effect on corporate social responsibility disclosure. Partially, ROA, NPM, and firm size affect corporate social responsibility disclosure. While Current Ratio, DER, and growth have no effect on corporate social responsibility disclosure.

Keywords: Corporate Social Responsibility Disclosure, Return On Assets, Net Profit Margin, Current Ratio, Debt of Equity Ratio, Firm Size, and Growth
Pengaruh Brand Ambassador dan E-Wom terhadap Brand Image Pelembab Pond’s:
Authors: Leilani Elvina Rosa , Kusnanto Danang
Published: December 2023

This study aims to investigate the impact of brand ambassadors and electronic word-of-mouth (E-WOM) on the brand image of Pond's moisturiser products. A descriptive and verification approach method was used in this study, which was combined with a quantitative approach. The questionnaire was directed to 347 respondents who are followers of the @pondsindonesia Instagram account. The results of the analysis show that the use of Brand Ambassadors and E-WOM has a positive impact on Pond's Brand Image. Furthermore, it was found that Brand Ambassadors have a more dominant influence in shaping consumers' positive perceptions of the brand. This research provides a deeper understanding of how the influence of marketing elements such as Brand Ambassadors and E-WOM can affect brand image on social media platforms.

Keywords: Brand Ambassador; E-Wom; Brand Image
Analisis Sistem Pembiayaan Akad Rahn di BMT Mandiri Sejahtera Jawa Timur Cabang Benjeng Kota Gresik
Authors: Ahmad Walid In'am , Rahman Taufiqur
Published: December 2023

The purpose of this study is to describe the financing system of the rahn contract in the KSPPS BMT Mandiri Sejahtera East Java Benjeng Gresik Branch. This type of research is qualitative descriptive research, that is, research that describes the object of research as it is.  This study is not intended to test a particular hypothesis and therefore does not require control over a treatment. Research data were collected through observation, interviews, documentation. The results of the study are: 1) Terms and conditions of financing using a rahn contract at BMT Mandiri Sejahtera East Java using guarantees in the form of goods such as BPKB / STNK motor vehicles or BMT savings cards and this serves to hold the borrower's assets as collateral for the loan money he receives; 2) The rahn contract financing system at BMT Mandiri Sejahtera East Java is for active members of BMT who have principal savings and even those who are not members of BMT; 3) The benefits of the rahn contract for members are to help members who have difficulty in paying debt installments and at the same time as a source of easier and safer loans.
Pengaruh Reward Kerja, Stres Kerja, Motivasi Kerja, dan Kepuasan Kerja terhadap Loyalitas Karyawan Divisi Marketing pada PT Pilar Bangun Kencana Surabaya
Authors: Zein Selina Ashilah , Nirawati Lia
Published: December 2023

The development and competition of the property business are getting tighter because the construction of apartments is more than housing. The employee loyalty factor is crucial for the continuity and success of the company in the long term. Factors influencing it are needed to achieve high employee loyalty, such as work rewards, work stress, motivation, and job satisfaction. This study aims to determine the influence of Work Reward, Work Stress, Work Motivation, and Job Satisfaction on Employee Loyalty in the marketing division of PT Pilar BangunKencana Surabaya. This type of research is quantitative research, while the population in this study were all employees of PT Pilar BangunKencana, totalling 83 people, and the sample of this study was 47 marketing division people with sampling techniques, purposive sampling. Data analysis was performed using the IBM SPSS 24 program. The results of this study, it is concluded that Work Reward, Job Stress, Work Motivation, and Job Satisfaction simultaneously have a significant effect on Employee Loyalty with a sig value of 004<0.05 and F-count>Ftable (4.513>2.59). Work Reward partially has no significant impact on Employee Loyalty with a sig value of 0.674>0.05 and t-count<t-table (0.423<2.018). Job Stress partially has a negative and significant effect on Employee Loyalty with a sig value of 0.011<0.05 and t-count>t-table -2.647>-2.018. Work Motivation partially has no significant impact on Employee Loyalty with a sig value of 0.074<0.05 and t-count>t-table 1.833>2.018. Job Satisfaction partially has a positive and significant effect on Employee Loyalty with a sig value of 0.043<0.05 and t-count>t-table 2.085>2.018.

Keywords: Work Reward, Work Stress, Work Motivation, Job Satisfaction, Employee Loyalty
Analysis of Exchange Rate, Inflation, and Benchmark Interest Rate Impacts on the IDX Composite Index Before and After the COVID-19 Pandemic in the Years of 2019-2021
Authors: Shatria Alifio Ananda , Taufiq M.
Published: December 2023

This research examines the impact of inflation, exchange rate, and Bank Indonesia (BI) interest rate on the IDX Composite Index before and during COVID-19. This research's subjects include companies listed on the IDX Composite Index on the Indonesia Stock Exchange (IDX) from 2019 to 2021, spanning a 36-month sample period. This research employs quantitative methods such as multiple linear regression, correlation, multicollinearity, and heteroscedasticity as the classical assumption testing. The coefficient determination test, t-test, and F-test are all part of hypothesis testing. The findings of this research show that inflation and the BI rate have a simultaneous effect due to the influence of the currency rate. All three variables: inflation, currency rate, and BI rate could all have an impact on the IDX Composite Index before and during COVID-19 between 2019 and 2021.
The Influence of Competence, Training, and Career Development on Employee Performance at Pabrik Gula Lestari Nganjuk Installation Section
Authors: Kusnayanti Fitri , Rini Hesty Prima
Published: December 2023

Performance is a measure of the company's goals and the comparison of the work of an employee to the company's standards. This study aims to determine the effect of competency, training, and career development on the performance of PG Lestari employees in the Installation Section. Motede's research uses quantitative research meteodes and sampling techniques are nonprobability sampling with purposive sampling techniques. The measuring scale used is the likert scale 1-4. The sample of this study was 39 people in the Installation section of the Lestari Nganjuk Sugar Factory with the stipulation that only employees have the status of permanent employees and have attended training at least once. Data processing and hypothesis testing using Partial Least Square (PLS) assistance. The results of this study were 1) employee competency (X1) had no significant effect on employee performance (Y), 2) employee training (X2) had a significant effect on employee performance (Y), and 3) employee career development (X3) had a significant effect on employee performance (Y).
Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Return Saham pada Sub Sektor Otomotif Tahun 2020-2022
Authors: Makhsunnah Cindy Eka , Susilo Dwi Ermayanti
Published: December 2023

This research uses a quantitative research approach and aims to empirically prove the influence of profitability, liquidity and solvency on stock returns in automotive sub-sector companies listed on the Indonesia Stock Exchange. Share returns are rewards given by the company to investors for investing their funds in a company. In taking samples using purpose sampling techniques with predetermined criteria, 11 companies were obtained over 3 years so that the total sample obtained was 33 data. This research uses a multiple linear regression analysis method using multiple linear analysis tools. Profitability is proxied by Return on Assets (ROA), Liquidity is proxied by Current Ratio, and Solvency is proxied by Debt to Equity Ratio (DER). The research results prove that Profitability (ROA) has a positive effect on Stock Returns in automotive sub-sector companies listed on the Indonesia Stock Exchange, so the first hypothesis is accepted. Liquidity (Current Ratio) does not have a positive influence on stock returns. Solvency (DER) has a positive influence on stock returns.

Keywords: Profitability; Liquidity; Solvency; Stock Return
Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi
Authors: Puri Pustika Ayuning , Pamungkas Giantoro , Nurhasanah Siti , Farikhi Alfan
Published: December 2023

At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.
Penerapan Audit Operasional untuk Efektivitas dan Efisiensi Pengendalian Internal Kas pada Klinik XYZ
Authors: Harared Bunga Anisah , Murdhaningsih Murdhaningsih , Heriyanto Riyan Pratama
Published: December 2023

This study aims to conduct an operational audit at XYZ Clinic to evaluate the effectiveness of internal controls related to cash receipts and disbursements activities. The research methodology involves data collection through observation, document searches, and interviews with clinic management. Preliminary audit is carried out using the Internal Control Questionnaire (ICQ) to assess internal controls. The results of the ICQ evaluation show an effectiveness of internal controls at 59.34%. Weaknesses in internal control are identified, including the absence of written policies and procedures related to cash, and insufficient supporting documents. Analysis of the findings generates recommendations for improving internal controls in cash receipts and disbursements activities at XYZ Clinic. This research concludes that the company needs to enhance cash management through more structured and effective measures.
Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang
Authors: Pratiwi Nurlely , Indriani Poppy
Published: December 2023

This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 <0.05).
The Relationship Of Leadership Styles And Sustainability: Regression Analysis Of The Antecedents In Achieving Sustainable Performance
Authors: Istiatin Istiatin , Sakidi Sakidi , Suryo Ibnu , Resihono Legowo Dwi
Published: December 2023

This study examines the relationship between Leadership Styles, including Transformational and Transactional Leadership, and Sustainability. This study also includes other variables, such as Entrepreneurial Orientation and Innovation Capability. This research uses a quantitative approach and 216 data are gathered. The results of this study stated that both leadership styles significantly and positively impact the other three variables. Though both of them have a significant impact, Transformational Leadership mostly has a higher impact than Transactional Leadership. There are two interesting findings in this study. First, the impact of Entrepreneurial Orientation on Innovation Capability is higher in Transactional than in Transformational Leadership. The second finding is that Innovation Capability negatively impacts Sustainable Performance in Transformational Leadership. The discussion, conclusion, limitations, and suggestions are provided in this journal.
Pengaruh Lingkungan dan Kepuasan Kerja terhadap Kinerja Karyawan di PT. Rizky Putra Raja Karawang
Authors: Apriliani Tiara , Rismayadi Budi , Pertiwi Wike
Published: December 2023

This research aims to find out about several influences related to the influence of the environment and job satisfaction on the performance of PT employees. Rizky, son of the King of Karawang. The method used in this research is quantitative. This research was conducted at PT. Rizky, son of the King of Karawang. The sample collection technique uses all employees of PT. Rizky Putra Raja Karawang, totaling 105 employees. To determine the number of samples used, use the Slovin formula with a margin of error of 10% and the results are 52 employees who were used as respondents. The analysis model used in this research is multiple linear regression analysis using the f-test and t-test with a level of 5%. The research results show that there is a partial influence between the influence of the environment on employee performance and the t table value (6.120> 1.676 or t count > t table). Meanwhile, there is a partial influence of job satisfaction on employee performance with the t table (2.833 > 1.676.
The Impact of Knowledge About the Environment on The Attitudes and Behavior of Young Consumers in The Food Market
Authors: Nanda Hilma Safa , Ageng Nanda Kurnia , Kurniaty Dewi
Published: December 2023

This study examines the impact of environmental knowledge on the attitudes and behaviors of young consumers in the food market. This study found that consumers are increasingly recognizing the importance of green products and manufacturers are responding by incorporating green aspects into their marketing strategies. This study also found that there is a positive correlation between environmental knowledge and consumer attitudes and behaviors. This study used quantitative methods and analysed the data using regression analysis. The result show that both consumer attitudes and behaviors have a significant impact on environmental knowledge.
Penerapan Media Sosial Sebagai Strategi Pemasaran UMKM Telur Asin Pak Dapin di Kabupaten Karawang
Authors: Febrianti Mutiara , Savitri Citra , Faddila Syifa Pramudita
Published: December 2023

The expansion of IT has altered the marketing landscape in recent years. In today's era of cutthroat corporate rivalry, a company's marketing plan is a potent tool. Businesses might collapse if they don't have a solid plan in place. The purpose of this study is to examine how UMKMPak Dapin's salted eggs have been marketed on social media in an effort to boost sales. Interviews with company leaders and analyses of relevant documents are the backbone of qualitative research methods. According to the findings, Pak Dapin's salted egg UMKM has effectively implemented a number of marketing strategies, such as developing salted egg products with the advantage of salted eggs into two flavor variants (original salted eggs and grilled salted eggs), setting prices based on market segments, using social media as promotion, and establishing cooperation with local and out-of-town partners for distribution. Products may keep their quality via structured manufacturing methods. By developing and implementing plans for each component of the UMKM marketing mix, the salted egg company Pak Dapin used social media to boost sales. This study has important repercussions for other UMKM looking to get a competitive edge and maintain development in their businesses by using social media marketing.
Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Niat Beli Handphone Samsung
Authors: Nurmala Elva , Saputro Edy Purwo
Published: December 2023

The purpose of this study was to determine the effect of product quality, price, and brand image on purchase intention of Samsung cellphones. The method used in this research is quantitative method. The population and samples in this study were consumers who had never made a purchase on a Samsung mobile phone that met the requirements and the number of respondent sampled in this study were 100 respondents. The data source in this study in this study is primary data with the measurement scale used is 5 likert scale. Data analysis using SmartPLS 3 software. The results of the analysis in this study indicate that product quality and price have a positive and significant effect on purchase intention, while brand image has a negative and insignificant effect on purchase intention.
Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir
Authors: Pakpahan Silvia Ratily , Nikmah Nikmah
Published: December 2023

Dalam menghadapi era disrupsi teknologi digital mahasiswa akuntansi harus mempersiapkan diri dan memiliki kemampuan pada bidang profesi akuntan untuk mencapai kesuksesannya. Penelitian ini bertujuan untuk menguji pengaruh keahlian akuntansi, literasi digital, literasi manusia, dan adaptabilitas karir terhadap kesiapan kerja. Sumber data yang digunakan yaitu data primer dilakukan secara online melalui google forms dengan menerapkan metode purposive sampling. Populasi penelitian ini mengambil sampel sebanyak 325 responden yaitu mahasiswa aktif sarjana akuntansi di Pulau Sumatera. Teknik penelitian menggunakan metode Structural Equation Modeling (SEM) dengan berbasis alat analisis Partial Least Square (PLS) versi 4.0. Hasil penelitian mengindikasikan bahwa variabel keahlian akuntansi, variabel literasi digital, variabel literasi manusia, dan variabel adaptabilitas karir memiliki pengaruh positif dan signifikan terhadap kesiapan kerja di era disrupsi teknologi digital. Dengan demikian, hasil penelitian ini dapat menunjukan bahwa mahasiswa akuntansi di Pulau Sumatera akan lebih siap pada kesiapan kerjanya jika didukung dengan pemahaman dan kemampuan yang dimiliki mahasiswa tersebut.
Pengaruh Motivasi Kerja dan Keterikatan Kerja terhadap Kinerja Karyawan Outsourcing PT Al Quratu Rizky Pratama
Authors: Rifqi Muhammad Naufal , Hadjri Muhammad Ichsan , Zunaidah Zunaidah
Published: December 2023

This study aims to determine the effect of work motivation and work engagement on the performance of PT Al Quratu Rizky Pratama's outsourced employees. The research method used is a quantitative method. The data used in this research are primary data and secondary data. The sampling technique used the total sampling technique. The samples studied in this study were 80 respondents who were outsourced employees of PT Al Quratu Rizky Pratama. Based on the statistical t test conducted, it can be concluded that the motivation variable partially has a significant effect on employee performance as indicated by a significance value of 0.000 <alpha 0.05. Based on the statistical t test conducted, it can be concluded that the work engagement variable has a positive and significant effect on employee performance as indicated by a significance value of 0.002 <alpha 0.005. Based on the simultaneous f test obtained a significance value of 0.000 <alpha 0.005, it can be concluded that motivation and work engagement as a whole have a significant effect on employee performance. The magnitude of the influence of the independent variable on the dependent variable is 83.7%, the remaining 16.3% is influenced by other variables not included in the research model.

Keywords: Motivation, Engagement, Performance
Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas terhadap Minat Mahasiswa Perbankan Syariah untuk Memilih Bekerja di Perbankan Syariah:
Authors: Nurfuadi Wika , K. Kamilah , Harahap Muhammad Ikhsan
Published: December 2023

This study aims to determine the effect of religiosity and Islamic banking knowledge on the interest of Islamic banking students class of 2018 to choose to work in Islamic banking at UIN-SU faculties of economics and business. The data collection method in this study was the questionnaire method, namely distributing a list of statements (questionnaires) that would be filled out or answered by respondents to Islamic banking students class of 2018. To manage and analyze the data obtained and make research conclusions, quantitative analysis was used with multiple linear regression analysis techniques. which aims to obtain a comprehensive picture of the relationship between variables with the help of the SPSS (Statistical Package For Social Sciences) Version 2.9 program. The test results show that knowledge of Islamic banking has a significant effect on the interest of Islamic banking students to choose to work in Islamic banking, and religiosity has a significant effect on the interest of Islamic banking students to choose to work in Islamic banking. The predictive ability of these two variables on the interest of students to have careers in Islamic financial institutions is 46.7% while the rest is influenced by other external factors.

Keywords: Knowledge of Islamic Banking, Religiosity and Interest in Working in Islamic Banking
Pengaruh Profesionalisme Sumber Daya Manusia terhadap Kinerja Karyawan di Kantor Samsat Wilayah II Kota Palembang
Authors: Ambiko Diajeng Woro , Hadjri Muhammad Ichsan , Santati Parama
Published: December 2023

This study aims to determine the effect of human resource professionalism on employee performance in the SAMSAT office regional II, Palembang City. The population in this study is all employees of the SAMSAT office regional II, Palembang City which amounts 72 employees. This study used saturated sampling technique. Data used in this study is primary data that collected by quisioner technique. The data analysis technique used is simple linear regression analysis. Based on the result of the study showed that the human resource professionalism had a positive and significant effect on employee performance of the SAMSAT office regional II, Palembang City..

Keywords: Human Resource Professionalism, Employee Performance
Analisis Perkembangan Infrastruktur Land Side di Bandara Udara H. Hasan Aroeboesman Ende Tahun 2015-2022
Authors: Jumlad Walid , Rizkian Ruing Abdul Majid
Published: December 2023

Infrastructure development is a process of increasing facilities to support the needs of each user in an environment or institution. In this case the airport infrastructure, especially in the Land Side area, of course always makes progress both in terms of service and functionality to guarantee fulfillment the needs of passengers using air transportation services at each airport. The Land Side area is an area without borders, which is very important to support all the needs of passengers and visitors. This study uses a descriptive qualitative approach, namely the data used are primary and secondary data. Primary data itself is the data obtained through direct observation, interviews and documentation, while secondary data is data obtained based on pre-existing information that was deliberately collected by the author to complement research needs. The results of this study can be concluded that the Development of Land Side Infrastructure at H. Hasan Aroeboesman Ende Airport from 2015 - 2022 has carried out changes and improvements to infrastructure as a facility to support passenger needs properly. The development of this airport has obstacles, namely in terms of land acquisition, because the location of the area is directly adjacent to settlement residents and schools, so the solution is for the airport and the Regional Government of Ende Regency to take a direct approach with local residents and the school to be willing allocated. So the conclusion is that the Development of the Transportation Sector in Ende Regency aims to obtain improvements, both main and supporting facilities, infrastructure and facilities, by creating safe, comfortable and orderly transportation facilities.

Keywords: Development, Infrastructure,Land Side, Obstacle
Analisis Faktor Penyebab Turunnya Minat Penumpang dan Minimnya Aktivitas di Bandar Udara H. Asan Sampit
Authors: Dyahjatmayanti Dhiani , Sofia Seran Maria Indriani
Published: December 2023

The purpose of this research is find out the causes of the decline in passenger interest and the lack of activity at Sampit H. Asan Airport. This study uses a qualitative research method which is conducted in September 2022 at H. Asan Sampit Airport, Central Kalimantan. This research was conducted using data collection techniques and data collection through interviews conducted with 4 informants, namely the Head of Class II H. Asan Sampit Airport, the Head of the Service and Cooperation Section, the General Manager of Wings Air, and passengers at H. Asan Sampit Airport, through observation and documentation. To test the validity of the data, researchers used a data credibility test which was carried out by triangulation of technical data. For data analysis that researchers use, namely, data reduction, data presentation, conclusion, and verification. The research results obtained from this study are the factors causing the decline in passenger interest in H. Asan Sampit Airport flight routes, where visitors and prospective passengers want additional flight routes, especially the islands of Kalimantan and Java. Facilities, where many passengers want facilities in the form of seats at the terminal and ticket prices, where passengers want promos for ticket prices at Sampit H. Asan Airport. The factor causing the lack of activity at H. Asan Sampit Airport is the lack of interest of passengers at H. Asan Sampit Airport which is caused by flight routes where there are only 2 routes at H. Asan Sampit Airport, the facilities at the terminal are incomplete and there are no promos for ticket prices at Sampit H. Asan Airport.

Keywords: Factor ; Passenger Interests ; Airport Activity.
Kajian Pengawasan Unit Apron Movement Control (AMC) terhadap Kelayakan Ground Support Equipment (GSE) di Sisi Udara Bandar Udara Internasional Hang Nadim Batam
Authors: Tandibua Dian Bella , Widagdo Djoko
Published: December 2023

Supervision conducted by Apron Movement Control (AMC) on the feasibility of Ground Support Equipment (GSE) vehicles is still frequently found in incidents and violations on the airside. Violations found such as damage to the vehicle engine, vehicle facilities that do not comply with regulations, and oil/fuel spills. This study aims to find out the causes of the lack of supervision of the Apron Movement Control (AMC) unit on the feasibility of the Ground Support Equipment (GSE) on the airside and to find out the reasons why Ground Support Equipment (GSE) vehicles that are not operationally feasible are still used on the air side at International Aiports Hang Nadim Batam. This study uses a qualitative method. Data collection techniques through interviews, observation and documentation. Then data analysis was carried out, namely data reduction, data presentation, and drawing conclusions. The results of this study indicate that direct supervision by Apron Movement Control (AMC) of GSE vehicles has not been carried out properly because AMC officers are more focused on garbarata services and Human Resources (HR) are limited, so violations are still found on the airside such us GSE vehicles that are not properly operational. Unfit GSE vehicles are still used for operational activities on the airside due to very busy flight schedules.

Keywords: Supervision, Apron Movement Control (AMC), Feasibility, and Ground Support Equipment (GSE)