bluuebunny/crossref_metadata_2025 huggingface dataset:
GAP ANALYSIS TO MEASURE SERVICE QUALITY AT PUBLIC SERVICE MALL (MPP)
Authors: Firdausi Fikri Annisa , Nawangsari Ertien Rining
Published: April 2023

Bangkalan Regency is one of the regions in East Java that has a Public Service Mall (MPP). In 2018 basic services in Bangkalan are still not optimal, as an effort to improve service quality with MPP Bangkalan district. This study aims to measure service quality based on the service quality theory of Parasuraman, Zeithaml, and Berry with gap analysis 5 which is measuring the performance and expectations of service users, namely the community. The Servqual (Service Quality) model developed by Parasuraman, Zeithaml, and Berry, is the most widely used when measuring the quality of public services (B. Engdaw, 2022). The method used is descriptive quantitative using primary and secondary data with data collection techniques questionnaire, observation and documentation. The results showed that the service quality of MPP Bangkalan district was negative or not good because the average community expectation (public expectations) was greater than the performance (public perception) of MPP Bangkalan District with the highest gap on the responsiveness dimension (-0.01).
Construction Time-Cost Optimization Modeling Using Ant Colony Optimization
Authors: Azeez Mohammed Nooruldeen , Alsaffar Angham
Published: April 2023

In the field of construction project management, time and cost are the most important factors to be considered in planning every project, and their relationship is complex. The total cost for each project is the sum of the direct and indirect cost. Direct cost commonly represents labor, materials, equipment, etc.Indirect cost generally represents overhead cost such as supervision, administration, consultants, and interests. Direct cost grows at an increasing rate as the project time is reduced from its original planned time. However, indirect cost continues for the life of the project and any reduction in project time means a reduction in indirect cost. Therefore, there is a trade-off between the time and cost for completing construction activities.In this research, modeling of time-cost optimization, generating global optimum solution for time and cost problem, and lowering construction time and cost using ant colony optimization algorithm
Análisis de movimientos periódicos de piernas durante el sueño, presión arterial de 24 horas y frecuencia cardíaca
Authors: Valiensi Stella Maris , Folgueira Agustin , Ponce de León Marcela , Alfie José
Published: April 2023

Los Movimientos Periódicos de las Piernas durante el Sueño (PLMS), diagnosticados por polisomnografía, se caracterizan por movimientos estereotipados de las piernas que aparecen de forma repetitiva durante la noche. Cada PLMS se asocia a un microdespertar e incrementos de la frecuencia cardiaca, presión arterial y actividad simpática.
Objetivos: Analizar asociación entre el índice patológico de PLMS y la PA de 24 horas, en pacientes normotensos. Evaluar la asociación entre índice patológico de PLMS, con alteraciones en la velocidad de onda de pulso y frecuencia cardíaca.
Métodos
Estudio observacional de casos y controles. Se estudiaron 19 sujetos normotensos mediante Polisomnografía Nocturna y Monitoreo Ambulatorio de la Presión Arterial. Se determinaron las variables: Edad, sexo, peso, índice de masa corporal. La presión arterial y frecuencia cardíaca de 24 hs, diurna y nocturna se evaluaron con monitoreo ambulatorio de presión arterial de 24 h. Se excluyeron pacientes con índice de apneas/hipopneas ≥ 5 e/h. Se describieron las variables y compararon sujetos con y sin PLMS, considerando significativo una p<0,05, además análisis de correlación.
 
Resultados
Se estudiaron a 11 pacientes con PLMS patológico y 7 controles (Índice PLMS 35,6±15 versus 7,9±5 respectivamente). Los pacientes con PLMS fueron más jóvenes 57 ±14 versus 64±6; p=0,284 años. La presión arterial de 24 h, fue menor en el grupo PLMS que en los controles (sistólica 114,2±11 versus 123±11; p=0,095; y diastólica 65,7±5 versus 74,4±11, p=0,027).
 
Conclusión
Encontramos una relación estadísticamente significativa, inversa, no esperada, al correlacionar los movimientos periódicos de piernas durante el sueño, de grado patológico, con la presión arterial sistólica y media de 24 h, la presión arterial sistólica diurna y nocturna, y la presión arterial media nocturna, como así también hallazgos similares en la presión de pulso de 24 horas y la presión de pulso diurna y nocturna que fueron inferiores al grupo control. No encontramos cambios en la frecuencia cardíaca.
Cefalea secundaria a un síndrome de Eagle
Authors: Barjau Joaquín J , Gómez-Herrera Juan Jesús
Published: April 2023

El síndrome de Eagle consiste en una elongación de los procesos estiloides con una calcificación de los ligamentos estilohioideos, uni o bilateral. Característicamente produce una cefalea de localización temporal o retroauricular, que se exacerba con el habla y la masticación, con dolor a la palpación de los pilares amigdalinos. Conocer su forma de presentación clínica y semiológica permite solicitar las pruebas complementarias adecuadas que eviten demoras en el diagnóstico y orientar así el tratamiento correcto.
Anatomical knee endoprostheses – does a better-fit lead to better outcomes? A review article
Authors:   Department of Orthopedics and Rehabilitation, Medical University of Warsaw, Międzyleski Specialist Hospital, Warsaw, Poland, Maciąg Bartosz Michał , Budzińska Martyna , Żarnovsky Krystian , Adamska Olga , Stolarczyk Artur
Published: April 2023

Introduction. Total knee replacement is the most efficient method of treating end-stage osteoarthritis of the knee joint. The surgery aims to relieve patients of pain, restore range of motion and improve patients’ quality lives. Prostheses design is still being modified and improved through cooperation between orthopaedic surgeons and engineers. Some of the most modern solutions aimed to fit native patients’ anatomy as much as possible are anatomic knee systems. Materials and methods. The literature was reviewed, and articles related to the subject were researched. Therefore, publications including keywords such as total knee replacement, anatomic implants and morphometric implants were searched in the PubMed, Cochrane and Google Scholar databases. All data was selected and verified individually. Analysis and synthesis of studies were prepared separately. Results. Many studies describe the advantages of anatomic prostheses over standard prostheses. Anatomical prostheses have a broader range of available sizes, thus providing better coverage of the distal end of the femur and the proximal tibia, allowing for the resection of less bone tissue, which is beneficial in the event of a possible need for a future revision of the endoprosthesis, enabling better selection of the tibial element rotation by better matching to the tibial plateau, which affects the alignment and patellar movement, and the structure of the trochlear geometry that also affects the patellar movement and reduces the risk of trochlear dysplasia. Conclusions. Anatomical implants enable better alignment of the prosthesis elements and the native femoral and tibial bone. Using these models makes it possible to obtain a greater range of motion and, consequently, improved functional outcomes compared to non-anatomical ones. It also enables less bone resection and better radiological outcomes.
Nigeria’s Financial Sector Development and Crude Oil Exports: Is There a Link?
Authors: Ibitowa Stephen Adesina
Published: April 2023

Using yearly data from 1986 to 2020, the study looked at whether the Nigeria’s financial sector development is connected to the country’s ever increasing crude oil exports. The results of the utilized autoregressive distributed lag model demonstrated that, both in the short and long periods, there is no connection between Nigeria’s financial sector development and crude oil exports. Additionally, the research indicated that the country’s financial system is not yet adequately established to sustain exports of goods other than crude oil in the short term.
Differential expression of ALDH3A2 in cancer of the head and neck: oral squamous cell carcinoma.
Authors: Mamoor Shahan
Published: April 2023

Head and neck cancers are an emerging public health problem and most are now thought to be caused by high-risk human papillomavirus infection (1-3). We mined public microarray datasets (4, 5) to determine in an unbiased fashion and at the level of the transcriptome genes most differentially expressed in the primary tumors of patients with oral squamous cell carcinoma (OSCC). We found significant differential expression of the gene encoding aldehyde dehydrogenase 3 family member A2, ALDH3A2, when comparing OSCC tumor tissue to the tissue of origin. ALDH3A2 mRNA was present at significantly higher quantities in tumors of the head and neck as compared to normal tissues from the head and neck. ALDH3A2 expression changes may be important for the initiation or progression of human OSCC.
How Data Analysts Use a Visualization Grammar in Practice
Authors: Pu Xiaoying , Kay Matthew
Published: April 2023

Visualization grammars, often based on the Grammar of Graphics (GoG), have much potential for augmenting data analysis in a programming environment. However, we do not know how analysts conceptualize grammar abstractions, or how a visualization grammar works with data analysis in practice. Therefore, we qualitatively analyzed how experienced analysts (N=6) from TidyTuesday, a social data project, wrangled and visualized data using GoG-based ggplot2 without given tasks in R Markdown. Though participants' analysis and customization needs could mismatch with GoG component design, their analysis processes aligned with the goal of GoG to expedite visualization iteration. We also found a feedback loop and tight coupling between visualization and data transformation code, explaining both participants' productivity and their errors. From these results, we discuss how future visualization grammars can become more practical for analysts and how visualization grammar and analysis tools can better integrate within a programming (i.e., computational notebook) environment.
Differential expression of ZNF532 in cancer of the head and neck: oral squamous cell carcinoma.
Authors: Mamoor Shahan
Published: April 2023

Head and neck cancers are an emerging public health problem and most are now thought to be caused by high-risk human papillomavirus infection (1-3). We mined public microarray datasets (4, 5) to determine in an unbiased fashion and at the level of the transcriptome genes most differentially expressed in the primary tumors of patients with oral squamous cell carcinoma (OSCC). We found significant differential expression of the gene encoding zinc finger protein 532, ZNF532, when comparing OSCC tumor tissue to the tissue of origin. ZNF532 mRNA was present at significantly higher quantities in tumors of the head and neck as compared to normal tissues from the head and neck. Analysis of human survival data revealed that expression of ZNF532 in head and neck tumors was correlated with overall survival in patients with head and neck cancer in those whose tumors were enriched with CD4+ T cells. ZNF532 expression changes may be important for the initiation or progression of human OSCC.
"Jurnal Media Kesehatan Masyarakat, Volume 07 Nomor 01
Authors: Marni
Published: April 2023

Dalam rangka meningkatkan mutu pelayanan dosen khususnya Tridarma perguruan tinggi diperlukan pengakuan kinerja sehingga dosen yang bersangkutan dapat meningkatkan kinerjanya.
"Jurnal Media Kesehatan Masyarakat, Volume 08 Nomor 02
Authors: Marni
Published: April 2023

Dalam rangka meningkatkan mutu pelayanan dosen khususnya Tridarma perguruan tinggi diperlukan pengakuan kinerja sehingga dosen yang bersangkutan dapat meningkatkan kinerjanya.
Differential expression of KMT5A in cancer of the head and neck: oral squamous cell carcinoma.
Authors: Mamoor Shahan
Published: April 2023

Head and neck cancers are an emerging public health problem and most are now thought to be caused by high-risk human papillomavirus infection (1-3). We mined public microarray datasets (4, 5) to determine in an unbiased fashion and at the level of the transcriptome genes most differentially expressed in the primary tumors of patients with oral squamous cell carcinoma (OSCC). We found significant differential expression of the gene encoding lysine methyltransferase 5A, KMT5A, when comparing OSCC tumor tissue to the tissue of origin. KMT5A mRNA was present at significantly higher quantities in tumors of the head and neck as compared to normal tissues from the head and neck. Analysis of human survival data revealed that expression of KMT5A in head and neck tumors was correlated with recurrence-free survival in patients with head and neck cancer. KMT5A expression changes may be important for the initiation or progression of human OSCC.
On the non-linear refractive index-curvature relation
Authors: Hadi Miftachul
Published: April 2023

We formulate a refractive index-curvature relation using the second rank tensor of Ricci curvature. In a fibre bundle geometry, we relate a scalar refractive index to an Abelian (a linear) curvature form. We also formulate the Gauss-Bonnet-Chern theorem using a non-linear refractive index.
Exogenous and endogenous sources of uncertainty inform global performance monitoring
Authors: Chancel Marie , Filevich Elisa , Faivre Nathan
Published: April 2023

The present study investigates the contribution of first-order accuracy and uncertainty to global performance monitoring. After a set of four trials of an orientation matching task, participants first reported their perceived mean response, and then a region around that mean estimate corresponding to their estimation of their responses’ dispersion. We could assess how first-order performance, endogenous uncertainty (estimated from the variability of first-order performance), and exogenous uncertainty impacted global performance monitoring. In two experiments, we found that participants were able to track and use the average and dispersion of their first-order performance to monitor global performance. The calibration of metacognitive judgments to first-order performance was better when endogenous uncertainty was lower. Similarly, exogenous sources of uncertainty (i.e., stimulus- and attention-related) also modulated the calibration between global metacognitive reports and first-order performance. These results suggest that people can reliably estimate the mean and variability of their performance and use it together with exogenous uncertainty to inform their global performance monitoring. However, this capacity decreases in the presence of both internal and external uncertainty. We discuss these results in light of the role of uncertainty in perceptual metacognition and the relationship between local and global performance monitoring.
Towards a taxonomy of abstract concepts
Authors: Persichetti Andrew
Published: April 2023

A large portion of human knowledge comprises abstract concepts (e.g., “love” and “justice”) that lack perceivable properties. Due to their lack of such properties, abstract concepts have historically been treated as an undifferentiated category of knowledge in the psychology and neuropsychology literatures. We collected a large set of implicit judgments about a set of fifty abstract nouns using an odd-one-out similarity task to determine the representational space of the concepts. We then identified category boundaries within the representational space using a clustering procedure that required categories to replicate across two independent data sets. In a separate experiment, we used automatic semantic priming to further validate the categories and to demonstrate that abstract category boundaries based on explicit judgments are inadequate for mapping their representational space. These results demonstrate that abstract concepts have an intrinsic category structure that can be characterized beyond their negative relation to concrete concepts.
A systematic study on material properties of water retted Sterculia and Bauhinia fiber
Authors: Kandel Krishna Prasad , Aryal Girja Mani , KC Shishir Acharya , Joshi Mahesh Kumar , Dahal Bipeen , Neupane Bhanu Bhakta
Published: April 2023

Lignocellulose biomass forms an important component of traditional and next generation composite materials. To obtain desired properties, the biomass needs to be chemo‒mechanically processed at different levels. The raw lignocellulose fiber obtained from Sterculia villosa (Roxb.) and Bauhinia vahlii is traditionally believed to have high water stability; and therefore used in rural areas of South Asian regions to secure objects submerged under water. In this research, we systematically studied several material properties of raw Sterculia and Bauhinia fiber samples retted for 0, 20, 30 and 55 days (n=8). Water retting resulted in significant decrease in lignin and extractives content (p<0.05) and increase in cellulose content. Fiber bundle strength of Sterculia fiber increased with retting time (R2= 0.7) but Bauhinia fiber did not show significant change (p>0.05). Interestingly, water retting resulted in increased thermal stability in both fiber types. These findings suggested that the fiber studied have excellent water stability. The observed trend in mechanical and thermal properties could have resulted from crystallinity change and/or nominal fiber damage as supported by XRD and SEM imaging data; respectively. These findings suggested that Sterculia and Bauhinia fiber biomass could be an important component of biodegradable composite materials which are intended for high wetting and/or humid conditions.
A brief review on preparation and application of MWCNT-based polymer nanocomposites
Authors: Giri Jyoti , Adhikari Rameshwar
Published: April 2023

Technological advancementalways seeks new materials with improved functional properties, particularly for smart applications. In this regard, nanotechnology is offering today wide range of novel material designs fabricated by compounding nanofillers into the polymer matrix. Different allotropic forms of carbon can reinforce the properties of polymers for various applications. Reinforcement depends on the dimension, shape, size and compatibility of the nanofiller with the polymer matrix. Chemical modification of filler surfaces and the matrix can selectively localize the filler in the hybrid composites in the desired phase or at the interface by melt mixing or solution casting method, during compounding procedure. In this regard, the conducting nature of the additioin of multiwalled carbon nanotubes (MWCNTs) into a polymer matrix fosters the conductivity into the materials. Such nanocomposites can be used for numerous applications such as conducting materials, super-capacitors, light emitting devices, medical purposes etc,. This review paper focuses on different methods of preparation of MWCNT/polymer nanocomposites, their surface properties, and microbial properties etc,.
The Crisis of Legitimacy and the Appropriation of Resistance in Capitalism
Authors: Amon Prodnik Jernej
Published: April 2023

Capitalism has become so naturalised in recent decades that there seems to exist little to no alternative to it. Common acceptance of this social formation begs the basic question of how particular systems are legitimised. In this paper, I look at some legitimation mechanisms at play by focusing on the capitalist tendency to ideologically appropriate criticism emerging from social struggles. I draw on the study The New Spirit of Capitalism by Boltanski and Chiapello and the cool capitalism thesis put forward by McGuigan. Both provide a basis for a case study of two advertising campaigns by Slovenia’s biggest mobile network operators. During the period of mass uprisings following the 2008/09 economic crisis, the two operators harnessed the symbolism of resistance in their advertising targeted at young people. In each case, the messages of the protests in the ads were deradicalised and largely stripped of any meaningful political content. While it is clear the advertising industry plays an important systemic role in capitalism, the two case studies hint at another way that advertisements can help perpetuate the system: by reinterpreting the critical messages emerging from within society, they become neutralised, with the critical voices thereby becoming more easily integrated into the capitalist social structure.
Pengaruh Pandemi Covid-19 terhadap Fluktuasi Harga Saham dan Volume Transaksi Saham Supermarket di BEI
Authors: Sari Imelda
Published: April 2023

This study aims to determine the decline or increase in stock prices and stock transaction volume after the announcement of the arrival of Covid-19 in Indonesia. The companies studied were companies belonging to the D113 supermarket sector, consisting of AMRT, HERO, MIDI, MPPA, AND RANC. The research time is 35 days of stock transactions before March 2 2020 and 35 days of stock transactions after March 2 2020. The research approach uses quantitative analysis. This study uses secondary data, namely stock price data and stock transaction volume data. The analytical method used is multiple linear regression using SPSS, namely the Normality Test followed by the T-Test Paired Samples Test. The results of the study found that stock prices and stock transaction volume had different results. Share prices have decreased after the entry of Covid-19, but the volume of stock transactions has actually increased. Supermarket management to take steps to adjust quickly and accurately to changes that occur as a result of the government's mobility restrictions. It is hoped that the stability of sales in supermarkets will be able to increase sales so that investors want to buy shares, so that share prices rise again. Keywords: Stock Price, Stock Volume, Supermarket
Pengaruh Jalur Transmisi Kebijakan Moneter terhadap Inflasi di Indonesia
Authors: Fitriyani Eka , Iranto Dicky , Dianta Karuniana
Published: April 2023

Historically, actual inflation could not reach the inflation target, resulting in a deviation between the actual inflation and the inflation target. To overcome this problem, Bank Indonesia implemented a monetary policy transmission channel for inflation in Indonesia through the loan interest rate channel, the exchange rate channel, and the consumption credit channel. This article aims to determine the effect of the monetary policy transmission channel on inflation in Indonesia, as seen from the interest rate, exchange rate, and consumption credit channels. The research method of this article is quantitative with VAR/VECM analysis techniques. The results of the study state that (1) in the short term, interest rates on loans and consumption credit have a significant effect on the inflation rate; (2) in the long run, loan interest rates and the rupiah exchange rate have a significant effect on the inflation rate; (3) when shocks occur in loan interest rates, the rupiah exchange rate, and consumer credit, the inflation rate will respond differently; and (4) changes in interest rates on loans and consumption credit are effective in explaining variations in changes in the inflation rate. The results of this study imply that the determination of lending rates by each bank must still refer to the reference interest rate (BI7DRR), public sentiment and the volatility of the rupiah exchange rate in the short term must be the focus of consideration in the exchange rate channel, and consumption must consider the feasibility of the 5C aspect.  Keywords: Inflation, Loan Interest Rates, Rupiah Exchange Rates, Consumption Credit
Analisis Pengaruh Kualitas Pelayanan Lintas Penyeberangan Ujung – Kamal Terhadap Loyalitas Penumpang
Authors: Dewi Riska Angga , Yenita Yenita
Published: April 2023

The Ujung-Kamal crossing is a crossing served by Ro-Ro ships that connects Java Island with Madura Island. In its time, the Ujung-Kamal crossing was a very busy crossing, but since the opening of the SURAMADU Bridge in June 2009, the users of Ujung-Kamal crossing services have decreased dramatically and continue to experience losses. Amid the declining number of passengers at the Ujung-Kamal crossing, this study aims to analyze the effect of service quality represented by 3 variables namely comfort, safety and reliability on passenger loyalty. This research uses quantitative descriptive method with data analysis using SEM PLS 3.0 application with data collection method using Probability Sampling method. Data analysis using SEM PLS aims to measure the relationship between variables with measuring indicators and is used to measure the causal relationship between the dependent variable and the independent variable based on the hypothesis that has been made. The results showed that comfort, safety and reliability variables affect passenger satisfaction. In addition, the safety variable is stated to have an effect on passenger loyalty but comfort and reliability are stated to have no effect on passenger loyalty. Meanwhile, if through passenger satisfaction as an intervening variable, comfort and safety affect passenger loyalty but reliability has no effect. Keywords: ferry transportation, , loyalty, satisfaction.
FEATURES OF THE DEVELOPMENT OF CIVIL LAW REGULATION OF FAMILY RELATIONS IN UKRAINE
Authors: Tetiana Fedorenko  , Ruslan Rachynskyi
Published: April 2023

This article examines the peculiarities of the development of civil law regulation of family relations. The main sources of civil law regulation of family relations have been determined: the Civil Code of Ukraine and the Family Code of Ukraine. The definitions of the concepts of family relations and family legal relations are analyzed. It is characterized that civil legislation is applied to family relations in a subsidiary manner, this statement also follows from the provisions of Art. 8 SC of Ukraine. The basic principles and principles on which the Family Law of Ukraine is based are determined.
Pembayaran Cashless dengan Sistem QR Code dan Perceived Trust terhadap Kepuasan Pengguna Shopeepay
Authors: Megayani Nurhayati , Sanosra Abadi , Reskiputri Tatit Diansari
Published: April 2023

This study aims to determine the effect of Cashless payments with the QR Code system, and Percieved Trust on Shopeepay user satisfaction, cashless payments with the QR Code system have a positive and significant effect on user satisfaction, Percieved Trust has a positive and significant effect on user satisfaction. This research method is descriptive qualitative. The data used are secondary and primary data. Survey collection method and questionnaire instrument with Likert scale. The data analysis technique used descriptive analysis, namely multiple linear regression statistical tests using SPSS version 24. The results of the study showed that the cashless payment variable with a Sig value of 0.000 <0.05 and the Percieved Trust variable with a Sig value of 0.000 <0.05. Conclusions, namely a) if it is better and easier to transact using a cashless or cashless payment system, customer satisfaction will increase; b) if more and more trust is felt, then customer satisfaction will increase.

Keywords: Shopeepay User Satisfaction, Cashless Payment, Percieved Trust, Roxy Square Jember
Lokasi, Kualitas Layanan dan Word of Mouth Communication terhadap Keputusan Pembelian
Authors: Ghufron M. Al Kindy Dimas Ali , Wijayantini Bayu , Setianingsih Wahyu Eko
Published: April 2023

This study aims to determine the effect of location, service quality and word of mouth communication on purchasing decisions at Bumdes Mini Market Trijaya Balung Lor. This research method is descriptive quantitative. Data collection techniques using interviews and questionnaires to 100 respondents with purposive sampling technique. The results showed, a) there was a significant influence between location on purchasing decisions with a significance level of 0.000 (p <0.05); b) there is a significant influence between service quality on purchasing decisions with a significance level of 0.000 (p <0.05); c) there is a significant influence between word of mouth communication on purchasing decisions with a significance level of 0.000 (p <0.05). In conclusion, capable location, service quality, and word of mouth communication became one of the factors driving purchasing decisions at Bumdes Trijaya Balung Lor.

 

Keywords: Purchase Decision, Service Quality, Location, Word of Mouth Communication
Promosi, Harga, dan Kualitas Pelayanan terhadap Keputusan Pembelian Konsumen
Authors: Avicenna Andaru Setiawan , Supeni Retno Endah , Hafidzi Achmad Hasan
Published: April 2023

The purpose of this study was to determine the effect of promotion, price and service quality on the purchasing decisions of Grabfood consumers in the city of Jember during the Covid-19 pandemic. This research method is quantitative and includes explanatory research. The sample of this study used the Ferdinand formula with purposive sampling technique. Data analysis used multiple linear regression. The results of this study indicate, the results of the T test are, a) the promotion variable has a significant value of 0.000 and less than 0.05; b) the price variable has a significant value of 0.142 and is greater than 0.05; c) the service quality variable has a significance value of 0.000 and less than 0.05. In conclusion, there is a significant influence between promotion, price and service quality on decisions to use Grabfood services in Jember City during the Covid-19 pandemic.

Keywords: Price, Purchase Decision, Service Quality, Promotion
Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi
Authors: Cahyono Bambang Eka Dwi , Halim MOH , Aspirandi Rendy Mirwan
Published: April 2023

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects.

 

Keywords: Cash Basis, Completed Contract, PSAK No. 34
Penetapan Harga Pokok dan Penerapan Full Costing Method dalam Rangka Penetapan Harga Jual
Authors: S Chintya Nur Isnaini , Susbiyani Arik , Nuha Gardina Aulin
Published: April 2023

This study aims to determine the calculation of the cost of goods manufactured by UD. Elza Putra in Jember and to find out the determination of the selling price of the product using a full costing approach. This research method is descriptive qualitative. The research sample is classified based on the cost of raw materials, direct labor costs, factory overhead costs and production costs. Then these costs will be calculated, and the cost of production is determined. Determination of the cost of production using the full costing method. The results showed that in determining the cost of production of UD. Elza Putra Jember obtained a result of IDR 4,842. To determine the calculation of the selling price according to the calculation of UD. Elza Putra Jember earned Rp. 8,500/pc. Meanwhile, after setting the selling price using the full costing method, the result is Rp. 6.000/pcs and according to variable costing get Rp. 8,500/pc. In conclusion, the cost of production is known to be lower than the company's method so that the company earns a profit. And the selling price according to full costing is lower than the company's method so that the company can compete with other companies that produce the same product.

Keywords: Selling Price, Cost of Production, Full Costing Method
Perumusan Strategi Pemasaran
Authors: Ramadhani Fahmy Rizky , Sumowo Seno , Izzudin Ahmad
Published: April 2023

This study aims to determine the formulation of marketing strategies at the Yamaha Iron Cycles Jember workshop. This research method is descriptive qualitative research. Some of the data obtained will be numbered to facilitate the merging of two or more variable data then after the final results are obtained, they will be requalified. In this study, the data analysis tool used SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats). The results showed, in the IE matrix, it was shown that the Yamaha Iron Cycles Workshop applied the strategy using the Growth Oriented Strategy. This is because the IE matrix shows that the highest total score is in the first quadrant, which is a very favorable situation in this quadrant. In conclusion, the Yamaha Iron Cycles Workshop has many opportunities and strengths that can be optimized so that it can overcome the threats and weaknesses that occur in the Jember Iron Cycles Yamaha Workshop.

Keywords: External Factors, Internal Factors, Strategic Management, SWOT Matrix
Kualitas Layanan, Produk, Lokasi, dan Harga terhadap Keputusan Konsumen
Authors: Dodik Muhammad , Sanosra Abadi , Izzuddin Ahmad
Published: April 2023

This study aims to determine the effect of service quality, product, location and price on purchasing decisions at the Basmalah Tanggul Store. This research is a causal relationship research, which aims to measure the strength of the relationship between two or more variables, and also shows the direction of the relationship between the independent variable and the dependent variable. The sample used is 100 respondents. Methods of data collection were carried out through observation, interviews and questionnaire surveys. The sampling method used is the purposive sampling method, and the analysis media uses multiple linear regression. The results show, a) Service has an Arithmetic significance value of 0.000 and less than 0.05, and arithmetic (5.601) > t table (1.6609); b) the product has a statistical significance value of 0.000 and less than 0.05 and the total t count (4.746) > t table (1.6609); c) the position has a statistical significance value of 0.001 and less than 0.05 and count (3.346) > t table (1.6609); d) the price has a statistical significance value of 0.000 and less than 0.05 and count (4.367) > t table (1.6609). In conclusion, service quality, product, location, and price have a significant effect on purchasing decisions at the Basmalah Tanggul store.

Keywords: Quality of Service, Product, Location, Price, and Purchase Decision
Kesiapan Bumdes Makmur Sejahtera Desa Jabalsari Kecamatan Sumbergempol Kabupaten Tulungagung untuk Mengimplementasikan Standar Akuntansi Keuangan Entitas Privat
Authors: Widiastuti Evi , Khoiriawati Novi
Published: April 2023

The purpose of this study was to analyze the readiness of Village Owned Enterprises Makmur Sejahtera's accounting books, Jabalsari Village, Sumbergempol District, Tulungagung Regency based on Private Entity Financial Accounting Standards. This research is a qualitative research with a descriptive approach. Data were obtained using interviews and documentation and analyzed using the Miles and Huberman model. The results showed that the accounting books at Village Owned Enterprises Makmur Sejahtera, Jabalsari Village, Sumbergempol District, Tulungagung Regency did not refer to Financial Accounting Standards. The financial statements consist of statements of cash flow and profit and loss. Readiness of Human Resources, Finance, Regulations, Infrastructure and Technology shows that Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency is ready to implement Private Entity Financial Accounting Standards. Barriers to implementing Private Entity Financial Accounting Standards at Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency are the assumption that the application of Financial Accounting Standards has no effect on the company's financial condition and the lack of socialization about the application of financial accounting standards makes business actors still reluctant to apply Financial Accounting Standards in his efforts.

Keywords: Accounting Bookkeeping, Private Entity Financial Accounting Standards
Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) Untuk Menilai Kinerja Keuangan Perusahaan
Authors: Nurhakim Ahmad Irfan , Kristamtomo Raden Aditya
Published: April 2023

State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all aspects of the country. Entering the era of globalization and the demands of construction services users to the company's performance permissible better. The very strict competition between construction companies can pose a risk of competition in the financial performance of state-owned enterprises (KARYA), so that state-owned enterprises are still weak in the mastery of local project (market). This research aims to identify financial performance in the STATE of construction (KARYA) from the level of liquidity, solvency, and profitability and examined by the economical value-added method (EVA) to know the value added economy in the company'S construction Field (KARYA). This method of study uses a quantitative descriptive method with the approach of financial analysis and the use of economic value-added methods (EVA). Using data will be financial from Tofu 2015 S. D 2018. Based on the results of the analysis of financial performance of the 4th (four) enterprises in the work in the field of poor debt acquisition is a major factor and added economic value shows less good results because fewer companies obtain positive value. This should be the company to maintain liquidity ratio value..

 

Keywords: Financial Ratio Analysis, Economic Value Added, BUMN Construction
Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjulan Terhadap Penghindaran Pajak
Authors: Asri Annisa Ayu , Mahfudin Endang
Published: April 2023

This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual report of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was using purposive sampling technique. The data obtained were analyzed using descriptive statistical testing, classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis testing using t test and f test. This study used SPSS version 16 to process data. The results of this study indicate that (1) the intensity of fixed assets has no effect on tax avoidance (2) sales growth has no effect on tax avoidance. (3) the intensity of fixed assets and sales growth simultaneously has no effect on tax avoidance.

Keywords: Fixed Asset Intensity, Sales Growth, Tax Avoidance
Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Perum Bulog Sub Divisi Regional Wilayah IV Maumere
Authors: Samosir Magdalena Silaswati , Herdi Henrikus , Goo Emilianus Eo Kutu , Lamawitak Paulus Libu
Published: April 2023

This study aims to provide information about the financial performance of Perum Bulog Regional Sub Division IV Maumere in 2017-2019. The analysis was carried out by comparing the financial ratios of Perum Bulog Regional Sub Division IV Maumere with industry standards based on Kasmir. The financial ratios used are: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity, and Total Asset Turnover. This research uses descriptive quantitative research methods. The calculation results show that the company's liquidity ratios in the form of current ratios and quick ratios have good financial performance. The average solvency ratio is below the industry standard and is in the good category, while in 2019 it is in the poor category because it is above the industry standard. Financial performance based on the profitability ratios reviewed using net profit margin is in poor condition, reviewed using return on investment has good financial performance because it is above standard, while in 2019 financial performance is not good because it is below standard, and reviewed using return on equity financial performance is good. Financial performance based on the company's activity ratio is in good condition, while in 2019 the company's condition is not good

 

Keywords: Financial Ratios, Financial Reports, Financial Performance
Pengaruh Kepercayaan, Citra Merek, Keamanan Terhadap Minat Beli Tiket Pada Situs Traveloka
Authors: Susanti Vina Endah
Published: April 2023

This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting and management at Sarjanawiyata Tamansiswa University Yogyakarta. The type of data in this study uses quantitative data types. The sample method in this study is non-probability and the sampling technique uses purposive sampling. The results of the research simultaneously show a significant value of 0.000 <0.05, which can be concluded that the variables of trust, brand image, and security simultaneously or together have an effect on purchase intention. While the results of the research partially from each variable, there are 2 variables that do not affect, namely the trust variable with a significant value of 0.653> 0.05, it can be concluded that trust has no effect on purchase intention and the security variable with a significant value of 0.070> 0.05 can be concluded that security has no effect on purchase intention. While the brand image variable has a significant value of 0.000 <0.05, it can be concluded that brand image has an effect on purchase intention.

Keywords: Trust, Brand Image, Security and Purchase Intention
Kinerja Karyawan PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi Berdasarkan Efikasi Diri Dan Kecerdasan Emosional
Authors: Shalshabill Raihan Mughits , Mulia Z Faizal , Jhoansyah Dicky
Published: April 2023

This research was conducted to examine the effect of self-efficacy and emotional intelligence on employee performance at PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The method used in this research is an associative method with a quantitative approach. The population in this study were employees of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The sampling technique used was the method of saturation sampling by distributing questionnaires to 47 employees of the engineering and processing division of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The results prove that the f-count value is 20.683 (≥ f-table = 3.209) with a significance value of 0.000 (<0.05). So self-efficacy and emotional intelligence simultaneously have a significant positive effect on employee performance. The results also prove that the t-count value of self-efficacy is 3.200 (≥ t-table 2.014) and the t-value of emotional intelligence is 2.991 (≥ t-table 2.014). So it can be concluded that self-efficacy has a significant positive effect on employee performance and emotional intelligence has a significant positive effect on employee performance.Keywords: Self-Efficacy, Emotional Intelligence, Employee Performance
Pengaruh Audit Tenure, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Prayoga Andre , Sinaga Annisa Nauli
Published: April 2023

This study is to discuss whether there is an effect of audit tenure, liquidity, solvency and profitability on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research method used is quantitative research that uses secondary data and data collection techniques for documentation studies. The population collected was 169 companies, while the sample that was processed based on the consideration there were 96 companies. The data analysis technique used logistic regression. The test results show that partially using the Wald test, only audit tenure has an effect on going concern audit opinions while other variables, namely liquidity, solvency and profitability, do not affect going concern audit opinions. Simultaneous test results using the Omnibus test show that audit tenure, liquidity, solvency and profitability affect going concern audit opinions. Based on the Cox & Snell's R Square value, the variability of the dependent variable (going concern audit opinion) which can be explained by the variability of the independent variables (audit tenure, liquidity, solvency and profitability) is only 3.3%.

Keywords : Audit Tenure, Liquidity, Solvency, Profitability and Going Concern Audit Opinions.
Pengaruh Corporate Social Responsibility, Gross Profit Margin, Struktur Modal Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019
Authors: Sitepu Nadia Z. , Sinaga Christine Ullysia , Bancin Regina Aprilia , Mesrawati Mesrawati
Published: April 2023

Indicators The Company's value may reflect the current state of the company from the expected future earnings. The purpose of the researchis to analyze whether  Corporate  Social Responsibility, Gross Profit Margin, Capital Structure and Financial Performance have an effect on the company's value indicators for manufacturing companies during 2017- 2019 listed in B EI. The samples are manufacturing companies listed on the Idx for 3 consecutive years, namely 2017-2019 which amounted to 95 companies with predetermined criteria. To complete this research, we use an application SPSS to view the final results. From the research that we have done,it can be seen the results of the test where Corporate Social Responsibility has no influence on the Company's Value, Gross Profit Margin influenceson the  Value  of  the  Company,  The  Capital  Structure has no influence on the Company's Value and Financial Performance that has an influence on the Company's Value.

 

Keywords: Corporate Social Responsibility, Gross Profit Margin, Capital Structure, Finacial Performance,Companies Value
Pengaruh Motivasi, Komunikasi, Dan Pelatihan Terhadap Kinerja Karyawan Pada PDAM Tirtana Di Medan Cabang Padang Bulan
Authors: Situmeang Rosinta Romauli , Subakti Yodia Friska Br , Panjaitan Andre Edward
Published: April 2023

This research was conducted to examine and analyze the effect of motivation, communication and training on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch. The nature of the research in this study is explanatory. The total population in this study was 84 and all of them were used as samples. The independent variables in this study consisted of motivation (X1), communication (X2) and training (X3), while employee performance was the dependent variable. Multiple linear regression analysis was used to examine the data. The results of the study indicate that partially and simultaneously, the variables of motivation, communication and training have a significant effect on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch.    

Keywords: motivation, communication, training and performance