bluuebunny/crossref_metadata_2025 huggingface dataset:
The modeling of measures of prevention and shaping proper behavior in population as tool of averting redundant risks of morbidity and mortality as exemplified by COVID-19 pandemic
Authors:   The Federal State Educational Budget Institution “The Financial University under the Government of the Russian Federation”, 125167, Moscow, Russia, Fedorova E.A. , Novikova I.I. ,   The Federal Budget Institution of Science “The Novosibirsk Research Institute of Hygiene” of Rospotrebnadzor, 630108, Novosibirsk, Russia, Romanenko S.P. ,   The Federal Budget Institution of Science “The Novosibirsk Research Institute of Hygiene” of Rospotrebnadzor, 630108, Novosibirsk, Russia, Kulikova O.M. ,   The Federal Budget Institution of Science “The Novosibirsk Research Institute of Hygiene” of Rospotrebnadzor, 630108, Novosibirsk, Russia,   The Federal Budget Institution of Science “The Siberian State Automobile Road University”, 644080, Omsk, Russia, Nevredinov A.R. ,   The Federal Budget Institution of Science "Moscow State Technical University named after H.-E.-Bauman", 105005, Usacheva E.V. ,   The Federal State Budget Educational Institution of Higher Education “The Omsk State Medical University” of Minzdrav of Russia, Omsk, Russia, Mikheev V.N. ,   The Federal Budget Institution of Science “The Novosibirsk Research Institute of Hygiene” of Rospotrebnadzor, 630108, Novosibirsk, Russia
Published: August 2024

The article considers issues of how population behavior impacts realization of state anti-epidemic measures and efforts to control pandemic. Materials and Methods. The methodology of the study is based on such methods as text analysis, elastic network and construction of regression equations. The analysis of indicators characterizing state policy measures controlling pandemic was applied according to data from The Oxford COVID-19 Government Response Tracker portal. The behavioral reactions of population were assessed by text analysis of messages in Twitter and VKontakte social networks using the Rulexicon, tonalities dictionary of Russian language. The analysis of mobility was implemented on basis of data from Google Community Mobility Reports (GCMR). The study base includes data of March 12, 2020 — August 1, 2021. It is established that in controlling pandemic the most effective is to apply combination of measures implemented at state level of the Ministry of Health and the Ministry of Economic Development of the Russian Federation that permits to compensate negative effect of quarantine regimen. In the Russian Federation,effect of self-isolation measures, organization of remote work of employees of enterprises, closure of schools, wearing masks is controversial and their incorrect application can contribute to virus propagation. The vaccination measures are also effective in reducing morbidity of disease, but they are characterized by lagging effect. The approval and acceptance by population anti-epidemic measures significantly impact efficiency of pandemic control. The study results can be applied in practice of implementation of anti-epidemic measures as a tool preventing excessive risks of population morbidity and mortality.
The analysis of age dynamics of causes of mortality of population of elderly age groups as reserve of maintaining population of older able-bodied age
Authors:   N. A. Semashko National Research Institute of Public Health, 105064, Moscow, Russia, Khabriev R.U. , Vasiliev M.D. ,   N. A. Semashko National Research Institute of Public Health, 105064, Moscow, Russia, Cherkasov S.N. ,   N. A. Semashko National Research Institute of Public Health, 105064, Moscow, Russia,   The Federal State Budget Educational Institution of Higher Education “The Russian State Social University”, 129226, Moscow, Russia,   The Federal State Budget Institution “The V. A. Trapeznikov Institute of Management Problems” of the Russian Academy of Sciences, 117997, Moscow, Russia, Fedyaeva A.V. ,   The Federal State Budget Institution “The V. A. Trapeznikov Institute of Management Problems” of the Russian Academy of Sciences, 117997, Moscow, Russia
Published: August 2024

The article analyzes age dynamics of initial causes of death according to records in medical death certificates of population of older age groups. Materials and methods. The records of causes of death of 34.914 persons aged 60 years and older were used as primary source of information. The initial cause of death was determined according to the ICD-10 rules. The rate of registration by reason of death was calculated as intensive value per 100 deaths in concrete age and sex group. Each cause was coded according to the ICD-10 rules (revision 2014–2016). The belonging to group was determined by first character (letter) in four-digit code that corresponded to the Class. On the basis of analysis of structure of causes of death, the group A of causes that included five Classes of ICD-10, determined 81.4% of all deaths in population aged 60 years and older. Two Classes: “Diseases of the circulatory system” (Class IX) and “Neoplasms” (Class II) determine in all studied age groups more than a half of all deaths (from 55% to 71% of males and from 59% to 67% in females) and namely they determine mortality rate in older age groups. There are no gender differences in age characteristics of registration rate in these groups (p > 0.05), however age dynamics differ. In case of diseases of circulatory system initial cause of death is increase rate of registration at increasing of age. In case of neoplasms at increasing of age decrease of registration rate as initial cause of death is established. At that, rate of decline is higher than rate of increase that determines certain decrease of structural significance of combined contribution of these two groups of causes at increasing of age. The Group B of causes, including three Classes of ICD-10 “Respiratory diseases” (Class X), “Diseases of the digestive system” (Class XI) and “Diseases of the nervous system” (Class VI), determined in overall 11.9% of all deaths in population aged 60 years and older. The age dynamics of causes of death of population of older age groups exists for certain groups of causes and it should be considered in organizing medical care of population of older age groups.
Analisis Prosedur Pengiriman Barang Pada Perusahaan Eksportir
Authors: Jaelan Ahmad , Nabilah Rahmasari Dinda , Claudya Ramad Findi , Nurhalizah Marshanda Rahmatillah , Bernanda Alyansa Refi , Putra Indonesia Tegar , Bhakti Utami Rachma
Published: August 2024

Analisis prosedur pengiriman barang pada perusahaan eksportir menjadi kunci penting dalam mengoptimalkan rantai pasok dan memastikan efisiensi operasional. Penelitian ini bertujuan untuk menganalisis prosedur pengiriman ekspor yang diterapkan oleh PT. Supra Aluminium, sebuah perusahaan yang bergerak di bidang produksi dan distribusi produk aluminium. Dalam proses pengiriman ekspor, terdapat beberapa tahapan yang harus dilalui untuk memastikan produk sampai ke tangan konsumen internasional dengan aman dan tepat waktu. Studi ini menggunakan metode deskriptif kualitatif, dengan pengumpulan data melalui wawancara, observasi, dan analisis dokumen perusahaan. Hasil penelitian menunjukkan bahwa PT. Supra Aluminium telah menerapkan prosedur pengiriman yang sistematis, mulai dari persiapan dokumen ekspor, pengecekan kualitas produk, pemilihan metode pengiriman, hingga pemantauan pengiriman. Namun, terdapat beberapa kendala yang dihadapi, seperti keterlambatan dalam pengurusan dokumen dan masalah komunikasi dengan pihak terkait di negara tujuan. Penelitian ini memberikan wawasan berharga bagi perusahaan eksportir dalam memperbaiki proses pengiriman  barang mereka, meningkatkan keandalan, dan mengurangi biaya operasional secara keseluruhan.
ANALISIS KORELASI KESEHATAN MENTAL DAN INDEKS PRESTASI MAHASISWA JURUSAN ADMINISTRASI NIAGA POLITEKNIK NEGERI JAKARTA DENGAN KOMBINASI METODE XGBOOST DAN SHAP
Authors: Zulfa Eva , Amir Hafniza , Ginting Riskon , Sudarno Sudarno
Published: August 2024

Kesehatan mental adalah keadaan kesejahteraan mental yang memungkinkan orang mengatasi tekanan hidup, menyadari kemampuan mereka, belajar dengan baik dan bekerja  dengan baik. Menurut UNICEF Indonesia, terdapat beberapa kondisi yang mempengaruhi kesehatan mental seseorang diantaranya cemas, depresi, panik, dan stres. Dalam konteks pendidikan tinggi, mahasiswa merupakan salah satu komponen yang masuk dalam rentang usia remaja yang kerap kali dihadapkan permasalahan kesehatan mental.. Oleh karenanya, penting untuk membahas lebih mendalam terkait dampak yang ditimbulkan dari kesehatan mental mahasiswa. Masalah tersebut mendorong penelitian ini untuk menganalisis korelasi dari kesehatan mental mahasiswa dengan hasil akademiknya di kampus.
 
Penelitian ini berfokus pada analisis korelasi antara kesehatan mental dengan Indeks Prestasi Mahasiswa (IPK)mahasiswaAdministrasi Niaga dari Politeknik Negeri Jakarta (PNJ). Metode yang digunakan pada penelitian ini adalah kombinasi antara XGBoost (eXtreme Gradient Boosting) dan SHAP (Shapley Additive Explanations). Kombinasi antara XGBoost dan SHAP akan menciptakan model regresi dengan beberapa variabel prediktor yang kemudian ditentukan bobot korelasi variabel prediktor tersebut dengan variabel respon. Tujuan penelitian ini yaitu membuktikan korelasi dua hal tersebut dengan beberapa instrumen gangguan kesehatan mental yaitu perasaan cemas, depresi, panik dan stres. Penelitian ini diharapkan dapat menjadi acuan kebijakan bagi pimpinan PNJ dalam menentukan prioritas dan fokus kebijakan terkait dengan kesehatan mental dan akademik mahasiswanya. Penelitian ini menggunakan skema Penelitian Dasar Unggulan Perguruan Tinggi (PDUPT) dan memiliki luaran berupa publikasi artikel pada jurnal internasional bereputasi atau artikel jurnal sinta terakreditasi 1-2 atau paten/paten sederhana atau buku referensi ber- ISBN, dan artikel seminar internasional bereputasi terindeks.
PENGARUH KOMPENSASI TERHADAP MINAT MELAMAR PEKERJAAN DENGAN LOKASI KANTOR SEBAGAI VARIABEL MODERATING (STUDI PADA PENGGUNA JOBSTREET DI DEPOK)
Authors: Gisheila Margaretha Vira , Utomo Wahyudi , Hadikusuma Riza
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi terhadap minat melamar pekerjaan dengan lokasi kantor sebagai variabel moderating pada pengguna platform Jobstreet di Depok. Metode pengumpulan data menggunakan kuesioner dengan sampel 100 responden dan diolah menggunakan metode analisis PLS-SEM. Hasil analisis data menunjukkan bahwa kompensasi memiliki pengaruh positif dan signifikan dengan nilai koefiesien jalur 0,614 dan P values 0,000 terhadap minat melamar pekerjaan, variabel lokasi kantor juga memiliki pengaruh positif dan signifikan dengan nilai koefiesien jalur 0,293 dan P values 0,001 terhadap minat melamar pekerjaan. Selain itu, lokasi kantor terbukti memoderasi hubungan antara kompensasi dan minat melamar pekerjaan dengan nilai koefiesien jalur 0,200 dan P values 0,012. Temuan ini mengindikasikan bahwa lokasi kantor yang strategis dapat memperkuat hubungan antara kompensasi terhadap minat melamar pekerjaan. Implikasi dari penelitian ini adalah, perusahaan pada platform Jobstreet perlu mempertimbangkan tidak hanya kompensasi yang kompetitif, tetapi juga lokasi kantor yang strategis untuk menarik minat pelamar pekerjaan
Pengaruh Konsep Tri Kaya Parisudha, Budaya Organisasi dan Penegakan Hukum Terhadap Kecenderungan Kecurangan (Fraud)
Authors: Averina Ni Kadek Ari , Sumadi Ni Komang , Putra I Putu Deddy Samtika
Published: August 2024

Fraud is any unlawful act committed intentionally or unintentionally by an individual or group with the intent to obtain something to which they are not entitled and which may harm another party. Cheating arises from the possibility, pressure, and rationalization to cheat. The purpose of this study was to determine the impact of Tri Kaya Parisudha concepts, organizational culture, and law enforcement on fraud trends. The theory in this study uses the cheat triangle theory. The survey was conducted in South Kuta District, Badung Province, with a total population of 282 of her consisting of 8 LPD. Using Slovin's formula to determine the sample size, the sample size for this study was 74 respondents, and the sampling method used was proportional stratified random sampling. The analysis method used is multiple regression analysis with a data collection method using questionnaires. Based on the findings, the concept of tri kaya parisudha has a significant negative impact on fraud propensity, organizational culture has no significant impact on fraud propensity, and law enforcement has a significant negative impact on fraud propensity. It can be seen that the tendency. 
 Keywords: Tri Kaya Parisudha Concept, Organizational Culture, Law Enforcement, and Tendency to Fraud
Pengaruh Sistem Pengendalian Internal Dan Moralitas Individu Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Mengwi
Authors: Sayang Pridari Rai Ayuni
Published: August 2024

In order to create an advanced and prosperous village, the government budgets development costs for the welfare of the community through the State Revenue and Expenditure Budget (APBN). This budget must be properly allocated and uphold the principle of accountability in order to avoid various forms of mismanagement of funds that can occur. This research aims to examine more deeply the relationship between internal control systems and individual morality with accountability. All village apparatus in Mengwitani Village, Mengwi District, were used as a population with a total sample of 60 people. This study will use multiple linear regression analysis techniques for processing research data obtained through the results of distributing questionnaires. In this study it was found that a good internal control system would trigger an increase in accountability in the management of village funds. Good individual morality can help the government manage funds wisely so as to create accountability in the village fund management process.
Nilai Kearifan Lokal Bali Di Balik Motif Penyelesaian Kredit Macet
Authors: Pradnyasari Ni Made , Bayu Putra Cokorda Gde , Erlinawati Ni Wayan Alit
Published: August 2024

This study aims to find out how cooperative managers respond to delays in payment of customers or members in repaying loans due to Covid -19. One of the ways to reduce bad credit is credit restructuring, where in the process of restructuring koperasi sadguna cooperative does not necessarily adopt binding decisions but also has humanitarian strategies in Balinese culture known as "Tri Hita Karana". This research uses descriptive qualitative research method interpretative. The results of this study indicate that Tri Hita Karana is an important guideline for sadguna ksp in dealing with bad loans, which can be seen from the attitudes and actions of cooperative managers who remember the existence of God as the giver of karma phala (parhyangan), attitudes and actions of cooperative managers who always maintain good relations with the customer (pawongan), does not withdraw collateral directly to maintain village stability and reassesses the goods used as collateral (pawongan).
Analisis Pengaruh Inflasi Dan Suku Bunga Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Dalam Indeks LQ-45 Di BEI Periode 2019-2021
Authors: Widnyani Ni Putu Pitri , Kusumawati Ni Putu Ayu , Hutnaleontina Putu Nuniek
Published: August 2024

This study aims to analyze and test the effect of inflation and interest rates on stock prices in companies listed on the LQ-45 index on the IDX for the 2019-2021 period. The research population is a company listed in the LQ-45 index on the Indonesia Stock Exchange. This research uses quantitative methods. The data used is secondary data. The sampling method used purposive sampling. Data analysis in this study was multiple linear regression analysis using SPSS version 25 as an analytical tool. The results showed that (1) inflation had no significant effect on stock prices, while (2) interest rates had a positive and significant effect on stock prices.
Pengaruh Ketaatan Aturan Akuntansi, Sistem Pengendalian Internal Dan Bystander Effect Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Dawan, Klungkung
Authors: Wiguna I Gusti Ngurah Satia , Wati Ni Wayan Alit Erlina , Padnyawati Kadek Dewi
Published: August 2024

The purpose of this study was to determine the effect of compliance with accounting rules, internal control systems and bystander effects on the tendency of accounting fraud. The theory in this study uses the fraud triangle theory. This research was conducted in Dawan District, Klungkung Regency with a total population of 86 people consisting of 18 LPDs. The sampling technique used was purposive sampling technique, so that the sample of this study was 54 respondents. The analysis technique used is multiple linear regression analysis with data collection methods using a questionnaire. Based on the results of the research, it shows that compliance with accounting regulations, internal control systems and bystander effects have a positive and significant effect on the tendency of accounting fraud. The results of this study can be used as material for consideration to give more special attention to all employees, the special attention in question is in the form of rewards for work or awards for achievements obtained, the aim is to reduce the intention of all LPD employees in Dawan Klungkung District to commit fraud accountancy
Pengaruh Peran Perangkat Desa, Kompetensi Aparat Pengelola Dana Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa.
Authors: Melinda Sari Dewa Ayu Nita , Sudiana I Wayan , Cita Ayu Putu
Published: August 2024

This study aims to determine the effect of the Role of Village Officials, the Competence of Village Fund Management Officials, and the Utilization of Information Technology on the Accountability of Village Fund Management (Case Study: at the Village Office of the Nusa Penida District). The population in this study were all village officials, totaling 213 officials in the Nusa Penida District, Klungkung Regency, with a total of 16 villages in the Nusa Penida District. The number of samples in this study were 128 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this study indicate that the Role of Village Officials has a positive and significant effect on Village Fund Management Accountability. The competence of village fund management officials has a positive and significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of managing village funds. Seeing the results of the research, in the future the village apparatus must continue to be given job training which can increase the ability of the apparatus. Increasing the capacity of existing resources in village institutions will make village fund management accountability better.
Pengaruh Persepsi Pelaku Ukm Tentang Akuntansi Dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada UKM Di Kabupaten Tabanan
Authors: Merta Dewi Ni Putu Sukmawati , Samtika Putra I Putu Deddy
Published: August 2024

The purpose of this research is to ascertain how the beliefs held by UKM actors regarding accounting and accounting knowledge influence the utilisation of accounting data by small and medium-sized enterprises (SMEs) in Tabanan Regency. There were 10,365 UKM in Tabanan Regency included in this study. This study used multiple linear regression analysis on a sample size of 99 UKM actors selected via proportional stratified random sampling. This study's findings suggest that SME accounting perceptions influence SME accounting information users in a positive and statistically significant way. Knowledge of accounting has a significant and positive effect on how SMEs utilise accounting data. In order to increase the use of accounting information for SMEs at a given business scale, the research shows that all SMEs need to increase the perception of SMEs about accounting and accounting knowledge. This can be done by regularly reading books or watching YouTube videos about accounting, attending seminars and workshops. concerning accounting will greatly aid in elaborating SME understanding of accounting.
Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Penerapan e-system Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Denpasar Barat
Authors: Velyati Welly Ardi , Alit Erlinawati Ni Wayan
Published: August 2024

The growth in taxpayers does not account for individual characteristics, such as taxpayers who are aware of their tax duties, as well as tax legislation that taxpayers comprehend. State income will increase with compliance from taxpayers. The purpose of this study is to define what it means for individual taxpayers at the KPP Pratama Denpasar Barat to be aware of, comprehend, and use the tax system. The sample for this study consists of 100 actual individual taxpayers who are registered with the KPP Pratama Denpasar Barat. The data in this study were selected using the slovin approach, which means that the preset criteria had been established. Quantitative data are the kind employed. Both primary and secondary data sources are employed as sources of information. Direct online data collection is done utilizing a Google form.
Multiple linear regression analysis, a traditional assumption test, is the method of data analysis employed. Tests of determination coefficient, F, and t. The findings demonstrated that the KPP Pratama Denpasar Barat's individual taxpayers benefited significantly and positively from increased taxpayer knowledge, tax comprehension, and application.
Taxpayers, tax comprehension, tax e-system use, and individual taxpayers are some of the related terms.
Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Dan Kompetensi Aparatur Desa Terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa
Authors: Yuliantari Ni Kadek Dwi , Sumadi Ni Komang , Satriya I Wayan Budi
Published: August 2024

ABSTRACT
This study was carried out in order to obtain results from the impact of the whistleblowing system, internal control system, and competence of village officials to prevent fraudulent activity in the use of village funds in Mengwi District. The study population is 328 people who work as village officials, in 15 villages in the Mengwi District. This study used 120 people as a sample with the principle of non-probability sampling implemented by purposive sampling. The next test is applied, namely data validity test, classical assumption test and multiple regression analysis test. This study found that the Whistleblowing System, Internal Control System and Competence of Village Apparatuses have positive effects on Fraud Prevention in Village Fund Management.
Pengaruh Komitmen Organisasi, Efektivitas Pengendalian Internal Dan Implementasi Good Corporate Governance Terhadap Kecendrungan Kecurangan (Fraud) Pada LPD Se-Kecamatan Kintamani Kabupaten Bangli
Authors: Valentini Pande Putu , Sudiana I Wayan , Samtika Putra I Putu Deddy
Published: August 2024

Currently, there are many fraud cases in Indonesia. Financial institutions are the organizations most affected by this action. This study was conducted to find factors that may influence cheating propensity in LPD. B. Impact of organizational involvement, effectiveness of internal controls, and good corporate governance practices. All employees work at his LPD in the Kintamani district with a total population of 244. In this study, up to 71 individuals were sampled using probability sampling and tested using multiple linear regression analysis techniques. The results of this study show that increased organizational commitment, effective internal controls, and good corporate governance implementations can reduce the likelihood of fraud. In the future, it is hoped that this research will be used to guide his LPD when developing anti-fraud strategies within the organization.
Analisis Fenomena January Effect
Authors: Nugraha Putu Nova Artha , Lesmana Putra I Made Endra , Karyada I Putu Fery
Published: August 2024

Observation research at IDX30 index equities experience the January Effect from 2020 to 2023. These results are founded on an examination of the Indonesian stock market, specifically the IDX30 index, whose population consists of 45 companies and sample size is 17. Participants were selected for the research using a sampling strategy based on predetermined criteria. As data, normalized abnormal returns from months other than January (February - December). To evaluate if January's average anomalous returns differ significantly from other months, a t-test was performed on independent samples. According to the collected data, the January Effect does not exist because January and other months do not exhibit statistically significant abnormal returns. It is recommended that investors in the Indonesian stock market look beyond the January Effect phenomenon and consider macroeconomic and microeconomic growth as well as other fundamental factors.
Pengaruh Akuntabilitas, Kompetensi Aparatur Desa Dan Kesesuaian Kompensasi Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Se-Kecamatan Kuta Utara Dan Kuta Selatan
Authors: Ariesta Dewi Ida Ayu Made , Bayu Putra Cokorda Gde , Erlina Wati Ni Wayan Alit
Published: August 2024

The purpose of this research is to ascertain whether or not North Kuta and South Kuta Districts have a sufficiently accountable, competent, and appropriately compensated village apparatus to prevent fraud in the management of village funds. Six Village Offices in the North Kuta and South Kuta districts, with a combined population of 197, served as the sample population for this analysis. This study used a purposive sampling method to select 48 participants to test with multiple linear regression analysis. Based on the findings of this research, it can be concluded that Accountability significantly contributes to reducing instances of fraud. Knowledgeable village police forces can significantly reduce the incidence of fraud. The prevention of fraud benefits greatly from fair compensation. Based on the findings, all forms of accountability, including financial reporting for villages, must be met on time in the future, with reports being sent out to the entire community at predetermined intervals. This must be done to improve transparency and honesty in the village's finances and reduce the likelihood of fraud.
Pengaruh Penerapan Good Corporate Governance, Budaya Tri Hita Karana dan Sistem Informasi Akuntansi Terhadap Kinerja Manajerial
Authors: Juniari Putu Diah Eka , Putra I Putu Deddy Samtika
Published: August 2024

This study intends to ascertain the impact of implementing tri hita karana culture, accounting information systems, and effective corporate governance on the performance of management in village credit institutions (LPD) throughout Blahbatuh District. The population for this study consisted of all 171 LPD personnel in the Blahbatuh District who were registered at LPLPD Gianyar. Samples were taken using the purposive sampling technique, and 124 respondents were gathered. Multiple linear regression analysis, a t test, and a F test were used to analyze the data. The investigation' findings revealed that Tri Hita Karana culture, effective company governance, and accounting information systems all had an important and beneficial effect on managerial performance.
Analisis Penggunaan Aplikasi Rencana Kegiatan Anggaran Sekolah (ARKAS) Dalam Mengelola Dana Bantuan Operasional Sekolah (BOS) Di SMPN 4 Gerokgak Kabupaten Buleleng
Authors: Ardhiani Ni Komang Meri , Ayu Putu Cita
Published: August 2024

The process of managing the School Operational Assistance Fund needs to be considered, especially in the process of preparing accountability reports. This is because currently there are still delays in reporting to the Central Office, one of which is caused by manual formulation of reports This study aims to find out how to use the School Budget Activity Plan Application in terms of managing the School Operational Assistance Fund in Gerokgak 4 Public Junior High School, Buleleng Regency. in research using descriptive qualitative methods with observation, interviews, and documentation as a form of data collection. The results of this study indicate that the use of the School Budget Activity Plan Application is seen from three indicators namely planning, implementation, until the reporting as a whole has been running well and in accordance with applicable regulations. Even though at the planning stage the school had experienced problems related to several school shopping needs that were not available in the application. So the school has to report this to the Education Office and this problem has been resolved properly. This application is integrated with the Local Government Information System to provide convenience for SMP Negeri 4 Gerokgak in reporting the use of the School Operational Assistance Fund. Therefore, delays in reporting can be properly resolved.
Analisis Perhitungan Biaya Produksi Menggunakan Metode Full Costing Pada Perusahaan “Galery Agung Bali Collection”
Authors: Puspayani Ni Wayan , Karyada I Putu Fery , Pratiwi Ni Putu Trisna Windika
Published: August 2024

In general, a company has targets or goals to achieve. Agung Bali Collection is one of the Endek and Weaving Galleries which sells various types of endek and woven fabrics. A conclusion drawn from the researcher's interviews with business owners and several employees from the Agung Bali Collection, it was explained that the Agung Bali Collection Gallery had not exercised proper control over the calculation of production costs, where the Agung Bali Collection Gaellery calculataed productiion costs usiing a relativealy simple method and had not implemented the process of calculating production costs. based on cost accounting, how much baesic production costs are incurred without carrying out detailed and accurate calculations. Purposive sampling is a qualietative descriptieve research meithod that is used to identify informants in this type of study. The whole costing method is used in this study to calculate the cost of manufacturing. The study's findings indicate a difference of Rp. 198,105, or an excess of Rp. 198,105, between Rp. 877,922 based on theocalculationoofotheocompany's cost of production and Rp. 1,076,027 based on the calculation method based on the full costing method.
Pengaruh Ketaatan Aturan Akuntansi, Komitmen Organisasi Dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Pada LPD
Authors: Saputri Ni Made , Windika Pratiwi Ni Putu Trisna
Published: August 2024

This research will examine the relationship between Compliance with Accounting Rules, Organizational Commitment and Internal Control Effectiveness Against Fraud Tendencies in Village Credit Institutions (LPD) in Mengwi District, Badung Regency. Where as many as 38 LPD with a total of 303 employees are used as the population in this study. The number of research samples was obtained using random sampling with a total sample of 75 people. from the observations made it was found that the tendency of fraud can be avoided or decreased when the organization is able to carry out compliance with accounting regulations. Increasing organizational commitment will be a way out to reduce the level of fraud tendencies. the effectiveness of internal control will help monitor organizational activities that have an impact on reducing the level of fraud.
Analisis Strategi Keberlanjutan UMKM di Masa Pandemi Covid-19
Authors: Dewi Ida Ayu Made Mira Puspita , Karyada I Putu Fery , Hutnaleontina Putu Nuniek
Published: August 2024

During the Covid-19 Pandemic, PT Bagoes Baliindo Jaya experienced a decrease in turnover in 2020. To prepare the company to survive and survive during the Covid-19 Pandemic, PT Bagoes Baliindo Jaya implemented several financial management strategies. The purpose of this study is to find out and analyze the company's financial management strategy of PT Bagoes Baliindo Jaya in order to survive in the face of the Covid-19 Pandemic. This research is a qualitative research, with data collection techniques in the form of observation, interviews and documentation. The results showed that: the implementation of the company's management strategy is considered effective when viewed from indicator 4 (four) financial management frameworks, namely financial planning indicators, financial recording, financial recording and financial control. 
Keywords: Survive, Financial Management Strategy, Financial Planning, Financial Recording, Financial Recording and Financial Control
Pengaruh Perputaran Kas, Loan to Deposit Ratio, dan Pertumbuhan Jumlah Nasabah Terhadap Profitabilitas
Authors: Puspadewi Ni Kadek Dealita , Satriya I Wayan Budi
Published: August 2024

The purpose of this study was to examine the effect of cash turnover, loan to deposit ratio, and growth in the number of customers on profitability during the Covid-19 pandemic in savings and loan cooperatives throughout the Pedungan Village. The population used in this study were 30 savings and loan cooperatives throughout the Pedungan Village. Determination of the sample using a purposive sampling technique to obtain 10 companies as a sample, with 3 years of observational data to obtain 30 observational data. Data were analyzed using multiple linear regression analysis. The results of the analysis show that cash turnover has no effect on profitability, the load to deposit ratio has a positive and significant effect on profitability, and growth in the number of customers has no effect on profitability during the Covid-19 pandemic in savings and loan cooperatives throughout the Pedungan Village.
Pengaruh Tingkat Pemahaman Akuntansi, Kualitas Sumber Daya Manusia Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan
Authors: Sanca Dewi Ni Made Junitya
Published: August 2024

The purpose of this research (which is a case study of cooperatives in the Abiansemal district) is to ascertain the impact of accounting knowledge, human resource quality, and professional experience on the credibility of financial statements. Participants were all KSP members living in the Abiansemal District. There are 17 KSPs in the Abiansemal District, employing a total of 231 people. The study used multiple linear regression analysis on a sample size of 89 people selected using a purposive sampling method. This study's findings suggest that accounting literacy improves the reliability of financial statements. The credibility of financial statements is enhanced by the caliber of their human resource departments. Experience in the workforce improves the accuracy of financial reports. Based on the findings of the study, the Abiansemal District KSP will need to provide its employees with accounting training in the future. Because the quality of the cooperative's financial reports is directly correlated to the level of accounting knowledge its employees possess.
Memanfaatkan AI/ML untuk Mengoptimalkan Pengambilan Keputusan di Era Ekonomi Digital
Authors: Astawa I Putu Putra , Utari Dewi Ida Ayu
Published: August 2024

Di era digital yang dinamis, pengambilan keputusan yang cepat, akurat, dan berbasis data menjadi kunci bagi perusahaan dan organisasi untuk bersaing. Pengambilan keputusan tradisional tidak lagi memadai untuk menghadapi kompleksitas dan perubahan yang cepat. Artificial Intelligance (AI) / Mechine Learning (ML) menawarkan solusi yang menjanjikan untuk mengoptimalkan proses pengambilan keputusan.
Penelitian ini bertujuan untuk menganalisis potensi AI/ML dalam mengoptimalkan pengambilan keputusan di era ekonomi digital Indonesia. Penelitian ini mengidentifikasi berbagai use case penerapan AI/ML di berbagai bidang, seperti perumusan kebijakan dan manajemen sumber daya manusia. Manfaat dan tantangan penerapan AI/ML dalam pengambilan keputusan juga dibahas.
Hasil penelitian menunjukkan bahwa AI/ML memiliki potensi besar untuk meningkatkan kualitas pengambilan keputusan dengan menganalisis data dalam skala besar, mengidentifikasi pola, dan memberikan wawasan yang berharga. Penerapan AI/ML dapat meningkatkan efisiensi operasional, mengurangi risiko, dan mempersonalisasi layanan. Penerapan AI/ML yang tepat dapat membantu perusahaan dan organisasi untuk mencapai tujuan strategis dan meningkatkan daya saing perusahaan
MENGUNGKAP ALASAN WAJIB PAJAK MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA
Authors: Susiyana Eka , Faisol Moh.
Published: August 2024

PPS is an opportunity given by the state to tax amnesty participants in accordance with UU number 11 of 2016 who have not disclosed all net assets in a statement letter and provides an opportunity for individual taxpayers to disclose net assets that have not been reported in the 2020 annual tax return obtained from 2016 to 2020. This study aims to reveal the reasons why taxpayers follow PPS. This research method is a case study with documentary data type and primary data with interview and documentation techniques, where researchers conduct interviews with six informants. The data analysis techniques used in this study are data reduction, data presentation and conclusion drawing by testing the validity of data using triangulation techniques. The result of this study is that taxpayers follow PPS for the first reason, get the opportunity to declare assets and avoid sanctions; second, to have the opportunity to uncover treasures that have not been properly revealed; Third, comfort and guaranteed protection of property. The implication of the results of this study is that policies in the field of taxation such as TA and PPS become one of the alternatives in increasing compliance and awareness of taxpayers and maximizing tax revenue for the state.
KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT
Authors: Fauziyah Tias Rahmi
Published: August 2024

This study emphasizes that an auditor's independence can support the outcomes of the audit report, thereby serving as a benchmark for audit quality. The type of research used is qualitative research with a literature review approach by seeking information through books, journals, and other literature. The research findings reveal several approaches to measuring audit quality, including process quality, result quality, and follow-up quality. Result and process oriented approaches are better able to illustrate how auditors perform their work to achieve a measurable audit quality. Auditor independence is divided into three aspects: independence in fact, independence in appearance, and independence in expertise or competence. The higher independence of an auditor, the more it can enhance the quality of the audit performed. Audit standards emphasize not only the importance of independence in conducting audits but also the aspects of appearance and the reality of that independence.
Perancangan UI/UX Sistem Pendukung Keputusan Pemilihan Mata Pelajaran Peminatan Siswa Baru dengan Metode Design Thinking
Authors: Detina Hurin In Liaf , Dellia Prita , Astutik Renny Puji , Mubarok Alfed , Darmasaputra Adam
Published: August 2024

Penelitian ini berupaya menjawab tantangan dalam pemilihan mata pelajaran peminatan bagi siswa baru SMA Negeri 3 Bangkalan. Menggunakan metode Design Thinking, penelitian ini berfokus pada pengembangan desain UI/UX untuk Sistem Pendukung Keputusan (SPK) yang dapat membantu guru Bimbingan dan Konseling (BK) dalam memfasilitasi proses konseling. Desain Thinking menekankan pentingnya empati terhadap pengguna. Untuk itu, peneliti melakukan observasi dan wawancara dengan guru BK dan siswa baru. Informasi yang didapat kemudian dianalisis untuk mengidentifikasi masalah dan kebutuhan pengguna. Berdasarkan hasil analisis, peneliti selanjutnya memasuki tahap ideasi. Pada tahap ini dirancanglah user flow, sitemap, dan wireframe yang menjadi kerangka dasar untuk desain UI/UX. Untuk memastikan efektivitas dan kemudahan penggunaan, peneliti kemudian membuat prototipe SPK. Prototipe ini selanjutnya diuji melalui usability testing yang melibatkan tiga guru BK. Hasil tes menunjukkan respon yang sangat positif. Semua responden menyatakan "setuju" dan "sangat setuju" terhadap sepuluh aspek yang diuji dalam usability testing. Feedback yang diterima dari guru BK kemudian digunakan untuk menyempurnakan desain sebelum SPK diimplementasikan secara penuh. Diharapkan, desain UI/UX SPK yang dihasilkan dari penelitian ini dapat meningkatkan efektivitas dan kenyamanan penggunaan SPK. Pada akhirnya, SPK ini diharapkan dapat membantu siswa baru SMA Negeri 3 Bangkalan dalam mengambil keputusan yang tepat mengenai pemilihan mata pelajaran peminatan. Dengan pemilihan yang tepat, siswa dapat menjalani pendidikan menengah atas dengan lebih optimal dan sesuai dengan rencana masa depan mereka.
Penerapan Metode Moving Average untuk Memprediksi Stok Parfum
Authors: Khadarusman Rizal , Kusrini  , Kusnawi
Published: August 2024

Kekurangan stok parfum karena mengalami kesulitan dalam memprediksi kebutuhan stok untuk bulan berikutnya adalah hal yang tidak boleh terjadi. Proses pengadaan stok yang memerlukan waktu menambah tantangan ini, mengakibatkan dampak negatif pada omzet penjualan toko. Penelitian ini bertujuan untuk mengatasi masalah tersebut dengan menerapkan metode data mining, khususnya teknik peramalan, untuk memprediksi kebutuhan stok parfum. Moving average dipilih karena kesederhanaan dan efektivitasnya dalam menangani data yang bersifat time-series. Metode ini menghitung rata-rata penjualan dalam periode waktu tertentu untuk memberikan estimasi kebutuhan stok di masa depan. Dengan pendekatan ini, kami dapat mengurangi dampak variabilitas data harian yang mungkin disebabkan oleh faktor musiman atau peristiwa tertentu, dan fokus pada tren yang lebih stabil. Dataset yang dianalisis mencakup data penjualan toko parfum dari Maret 2022 hingga September 2022, dan tiga parameter berbeda diuji dalam penelitian ini: periode 2 bulan, 3 bulan, dan 4 bulan. Hasil penelitian menunjukkan bahwa parameter 2 bulan memberikan prediksi paling akurat, dengan nilai error Mean Absolute Percentage Error (MAPE) sebesar 13,3%, menunjukkan tingkat akurasi yang baik. Kesimpulan dari penelitian ini adalah bahwa metode moving average dengan parameter 2 bulan efektif untuk memprediksi kebutuhan stok parfum, yang dapat membantu toko dalam mengelola persediaan dengan lebih efisien dan mengurangi risiko kekurangan stok. Temuan ini menunjukkan perlunya perencanaan persediaan yang lebih baik dan penggunaan metode prediksi yang tepat dalam industri parfum. Penelitian lebih lanjut mungkin diperlukan untuk mengoptimalkan pendekatan ini atau mengeksplorasi metode alternatif.
Komparasi Metode SMART dan Metode VIKOR Untuk Menentukan Perwakilan Lomba Kompetensi TJK
Authors: Dedih  , Yanitasari Yessy , Supriyadi  , Putra Reza Sunjaya
Published: August 2024

Metode SMART digunakan dalam pengambilan keputusan dan evaluasi kinerja untuk mengevaluasi dan membandingkan atribut atau kriteria yang berbeda dalam mengevaluasi alternatif atau pilihan yang berbeda. SMART merupakan pendekatan sederhana dan sistematis yang membantu individu atau organisasi membuat pilihan berdasarkan informasi mengenai preferensi dan prioritas mereka sedangkan metode VIKOR adalah alat yang berguna untuk mempertimbangkan beberapa kriteria serta menentukan pilihan paling baik berdasarkan preferensi yang telah ditetapkan. Proses penting yang mempengaruhi reputasi sekolah dan kualitas pendidikan adalah pemilihan perwakilan lomba kompetensi, sehingga objek yang di implementasikan dalam penelitian ini adalah menentukan perwakilan lomba kompetensi teknik jaringan pada sekolah menengah kejuruan. Adapun kriteria yang digunakan adalah ada Sembilan kriteria yaitu mulai dari kehadiran, instalasi windows, instalasi debian server, hasil konfigurasi server,memasang kabel Unshielded Twisted Pair (UTP), konfigurasi access point, hasil tes materi produktif, kelas siswa dan konfigurasi Cisco Packet.Tujuan dari analisis komparasi antara Metode SMART dan Metode VIKOR dalam menentukan perwakilan lomba kompetensi teknik jaringan yaitu menghasilkan perengkingan dari kedua metode tersebut lalu dilakukan analisis kesesuaian dengan mengkalkulasikan tahap keselarasan dari metode tersebut. Hasil analisis penyesuaian menunjukan metode SMART dengan nilai 99,61 dan metode VIKOR dengan nilai 99,31 sehingga berdasarkan data tersebut maka metode SMART dinyatakan lebih optimal dibandingkan metode VIKOR.
Sistem Informasi Supervisi Akademik untuk Sekolah Dasar di Kabupaten Kolaka
Authors: Johar Nur Iin  , Sutoyo Muh. Nurtanzis , Astuti Ulfa Lestari
Published: August 2024

Pendidikan Sekolah Dasar  (SD) berkontribusi sebagai awal membangun kecedasan, pengetahuan, kepribadian, akhlak mulia , keterampilan untuk hidup dan kelanjutan pendidikan peserta didik. Untuk dapat menghasilkan siswa yang berkualitas, kualitas kinerja dari pendidik atau guru perlu diperhatikan. Penilaian Supervisi Akademik diawasi oleh pengawas sekolah dari Dinas Pendidikan guna  melihat hasil perkembangan kinerja guru yang di lakukan dua kali setiap tahun pelajaran.  Tujuan penelitian ini yaitu membuat sistem informasi supervisi akademik sebagai sarana  penilaian , pelaporan dan pengawasan kinerja akademik guru persemester. Di Kabupaten Kolaka terdapat 186 Sekolah Dasar, sedangkan khusus untuk sekolah dasar yang terdapat dikecamatan pomala berjumlah 17 Sekolah Dasar. Adapun metode pengembangan sistem yang digunakan yaitu metode waterfall. Adapun tahapan metode waterfall terdiri dari analisis kebutuhan, desain, pengkodean, pengujian dan implementasi.  Pada sistem informasi supervisi akademik ini Kepala sekolah beranggung jawab dalam membuat jadwal, melakukan penilaian dan laporan hasil supervisi akademik. Guru dapat melihat jadwal dan hasil penilaian. Sedangkan Pengawas sekolah  dapat melihat hasil penilaian dan grafik perkembangan kinerja guru. Pengujian yang dilakukan mengunakan metode whitebox dengan teknik basis path. Berdasarkan hasil pengujian whitebox diperoleh bahwa sistem informasi supervisi akademik memiliki  tingkat resiko error menengah sebanyak 3.125 %, sedangkan tingkat resiko rendah sebesar 96.875%. maka ditarik kesimpulan bahwa sistem informasi supervisi akademik memilki tingkat resiko error rendah terhadap error atau cacat program.
Sistem Informasi Terintegrasi dengan System Development Life Cycle untuk Efisiensi Pengelolaan Data Bengkel Anjany
Authors: Hidayat Arief Rahman , Tachjar Nani Krisnawaty
Published: August 2024

Sistem Informasi saat ini lumrah digunakan, dan dapat membantu mempermudah hidup manusia. Hanya saja umumnya sistem informasi ini masih banyak yang bersifat stand-alone application, yang berarti belum terintegrasi dengan aplikasi atau modul lainnya. Khususnya usaha yang masih termasuk Usaha Mikro, Kecil dan Menengah (UMKM). Pencatatan data dengan menggunakan metode konvensional seringkali menimbulkan kesalahan dalam pembuatan laporan yang ada, proses pengolahan data transaksi penjualan, pengolahan data barang dan juga  pengolahan data pelanggan. Beberapa hal tersebut menjadi permasalahan di bengkel Anjany, sehingga pada akhirnya laporan yang dikeluarkan tidak akurat untuk mengambil langkah selanjutnya. Jika hal tersebut terus dilakukan, bukan tak mungkin akan menimbulkan konsekuensi kerugian. Oleh karena itu peneliti melakukan pengamatan, wawancara, dan juga mencari studi literatur untuk mengumpulkan data yang mendukung penelitian. Kemudahan pada proses pengolahan data, pengelolaan data pelanggan dan juga stok barang, mempermudah pengolahan data transaksi penjualan, meminimalisir kesalahan dalam pencatatan dan pembuatan laporan adalah tujuan penelitian ini. Agar lebih terarah, penelitian ini menggunakan metode Software Development Life Cycle (SDLC) untuk mengembangkan sistem, khususnya menggunakan model waterfall dalam pengembangan sistem pengelolaan dan penjualan di bengkel Anjany. SDLC dipilih karena memiliki beberapa keuntungan yang sesuai untuk pengembangan sistem ini. Sedangkan pemodelan sistem menggunakan Unified Modelling Language (UML) yang lebih mudah diterima oleh pengguna.