bluuebunny/crossref_metadata_2025 huggingface dataset:
Taxing Zero
Authors: Nadler Hillel
Published: August 2024

“Zero-price” transactions—in which goods or services are provided at a cash price of zero—are an increasingly important feature of economic life. Consumers can search the web, use email, listen to music and even trade stocks, all without paying anything out of pocket. But zero-price transactions are not free: for-profit businesses provide products at zero price because they get something valuable from consumers in return. Consumers pay with their time, attention or private information. Zero-price transactions are not giveaways; they are a form of barter exchange.
Under federal income tax principles, barter exchanges are taxable: both parties to the transaction are taxed on the value they receive. This Article considers the treatment of zero-price transactions from an income tax perspective. Should zero-price transactions be taxed like barter exchanges? If so, how should the amount received in a zero-price transaction be valued? And how can the federal government practically collect tax owed on zero-price transactions?
Book Review: The Evolving Tax State
Authors: Sheffrin Steven
Published: August 2024

Review of: Tax and Government in the Twenty-First Century, Miranda Stewart, Cambridge University Press, 2022, pp. 407.
Quereinstieg in soziale Berufe – aber wie?
Authors: Pöschel Anna Sophie , Saborowski Nadja
Published: August 2024

Der Quereinstieg in soziale Berufe wird zunehmend als Möglichkeit betrachtet, dem Mangel an qualifizierten Fachkräften entgegenzuwirken. Das DRK-Generalsekretariat und die contec GmbH haben in einem gemeinsamen Kooperationsprojekt den Quereinstieg in soziale und gesundheitliche Einrichtungen erprobt. Dieser Beitrag stellt das Projekt vor und gibt Einblick in die bisher gesammelten Erfahrungen und Erkenntnisse.
Mit Selbstorganisation dem Personalmangel begegnen
Authors: Zimmermann Marc
Published: August 2024

Die Pandemie hat die Notwendigkeit aufgezeigt, resiliente Organisationsstrukturen zu entwickeln, die in der Lage sind, sich schnell auf unerwartete Veränderungen einzustellen. Dieser Artikel geht auf das Potenzial der Selbstorganisation zur Stärkung der organisationalen Resilienz ein. Zudem wird die daraus erwachsene zentrale Rolle der Fachkräfte erläutert. Gerade diese neue Rolle bietet gute Ansätze gegen den Fachkräftemangel.
Menschen sind nicht illegal
Authors: Wayigma Kpanté
Published: August 2024

Time and time again, reports and political discourse talk about illegal immigration. Immigration from Africa to Europe and its often deadly consequences are described as illegal and dangerous. The immigrants are labeled as refugees, migrants and ultimately as illegal people. The author focuses on selected African and German novels. In doing so, he examines the experiences of crossing borders and takes a literary look at the migration border policy of the receiving countries. Kpanté Wayigma holds a doctorate in Intercultural German Studies from the University of Bayreuth. His field of research is contemporary African-Francophone and German-language migration literature.
State Capture in Moldova
Authors: Griffin Aoife
Published: August 2024

State capture has proved to be an obstacle to the transition to democracy. Moldova, as a weak state, is subject to the interests of oligarchic networks, who have brought the state apparatus under their direct influence. The underlying dynamics of state capture evolved in 2009 with the election of a coalition of pro-European parties. The elites used the state apparatus to benefit their interests. Despite this ongoing state capture, the European Union (EU) continues to refer to Moldova as a success story in its eastern neighbourhood. This raises questions regarding how the EU was dealing with the problem. Did it address state capture in Moldova, or did it rather play a role in the consolidation of state capture?
Die unternehmensverbundene Stiftung
Authors: Weinmann Philipp Sebastian
Published: August 2024

Under current law, a company can acquire a perpetual nature by transferring its shares to a foundation. However, the consequence of such a foundation solution is that the company receives a very inflexible shareholder in the form of the foundation, in particular because it is subject to state supervision. The entrepreneurial desire for perpetuity with constant flexibility can therefore hardly be fulfilled. This book takes this circumstance as an opportunity to discuss the necessity of a special law for the company-affiliated foundation. At the same time, concrete regulatory proposals for a special right are put forward, thus laying a possible basis for such special right.
Der Anspruch auf privilegierte bauliche Veränderung nach dem WEMoG
Authors: Mattern Marcel Benjamin
Published: August 2024

The right to privileged structural alterations is a core element of the WEMoG. In analysing this, the paper particularly regards the relationship between the individual's entitlement and the community's ability to intervene. Another focus lies on the practical implementation and the contributions to be made by the stakeholders. Finally, the author takes a look at judicial enforcement. To summarise, it can be said that the claim offers far-reaching possibilities, but that comprehensive legal knowledge and, ultimately, legal advice are generally unavoidable. The work is intended in particular to assist legal and judicial practitioners in dealing with the wide range of legal issues.
KI und Kommunikation
Authors: Hotz Thorsten
Published: August 2024

Hardly any other technology has shaped the recent debates as much as the phenomenon of AI. This PhD thesis examines the extent to which the liability system under personality law is still able to meet the resulting challenges of ChatGPT, Dall-E & Co. This legal study not only analyzes the technical background and its consequences for the liability system, but also discusses the opportunities and risks of artificial intelligence using media science findings. Based on this, the extent to which expression and image law can adequately cover AI-generated content is comprehensively examined.
Baurecht
Authors: Herbolsheimer Volker , Krüper Julian
Published: August 2024

Das Baurecht lebt vom Zusammenspiel bundesrechtlicher und landesrechtlicher Normen. Dabei stellen die Studierenden nicht nur das Bauplanungsrecht und das Bauordnungsrecht vor Herausforderungen, sondern auch die zahlreichen Normverweise und Verweisketten sowie die zum Teil besonderen prozessualen Konstellationen. Das neue Lehrbuch zum Baurecht schlägt eine Schneise durch das Regelungsdickicht und macht das Baurecht, wie es Gegenstand der universitären Ausbildung und der Staatsexamina ist, handhabbar. Dabei legen die Autoren Wert auf die Vermittlung von Systemverständnis, um auch in erst einmal ungewohnt erscheinenden Fallkonstellationen zu einer sachgerechten Rechtsanwendung zu gelangen. Zahlreiche Schaubilder erleichtern das Verständnis und Wiederholungs- und Vertiefungsfragen dienen der eigenen Repetition.
PENGARUH LINGKUNGAN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SUMATERA UTARA
Authors: Anggi Dinanti Akhiriani  , Taufik Risal
Published: August 2024

Skripsi ini menggunakan penelitian kuantitatif yang bertujuan untuk mengetahui apakah lingkungan kerja dan gaya kepemimpinan memiliki pengaruh secara simultan dan parsial terhadap kinerja karyawan di Disperindag, dan juga diantara kedua variabel tersebut, variabel mana yang berpengaruh paling dominan terhadap variabel terikatnya.
Penelitian ini menggunakan deskriptif kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 62 responden. Adapun responden dalam penelitian ini adalah keseluruhan pegawai yang bekerja di Dinas Perindustrian dan Perdagangan Provinsi Sumatera Utara. Teknik pengumpulan data dengan memberi kuesioner pada responden dan dokumentasi. Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi uji validitas dengan analisis faktor, uji reliabilitas dengan Alpha Cronbach. Uji asumsi klasik dan analisis regresi linier berganda untuk menguji dan membuktikan hipotesis penelitian.
      Hasil analisis melalui uji T menunjukkan bahwa lingkungan kerja tidak berpengaruh signifikan terhadap kinerja karyawan dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja karyawan. Sedangkan hasil analisis melalui uji F menunjukkan bahwa gaya kepemimpinan dan lingkungan kerja berpengaruh terhadap kinerja karyawan di Dinas Perindustrian dan Perdagangan Provinsi Sumatera Utara.
Pengembangan Pemasaran Produk Keripik Pisang Sebagai Upaya Peningkatan Umkm Desa Balaroa Pewunu Kecamatan Dolo Barat Kabupaten Sigi
Authors: Zulfirly Kurniawan  , Mohammad Zeylo Auriza  , Maskuri Sutomo
Published: August 2024

Desa Balaroa Pewunu memiliki potensi dan Produk UMKM yang bersumber dari sektor pertanian dan perkebunan. Pengabdian kepada masyarakat ini bertujuan untuk menganalisa dan mengidentifikasi masalah yang dihadapi serta menyusun strategi dalam pengembangan pemasaran Produk keripik pisang tanduk sebagai upaya peningkatan UMKM yang ada didesa Balaroa Pewunu,Kecamatan Dolo Barat, Kabupaten Sigi. Metode yang dilakukan menggunakan metode deskriptif observasional, Metode deskriptif ini dilakukan bertujuan untuk mendekripsikan secara sistematis, factual dan akurat mengenai fakta-fakta yang menggambarkan fenomena secara detail agar mendapatkan analisis permasalahan yang lebih dalam dan menyajikan solusi penyelesaian yang tepat. kemudian analisa pengembangan dengan  metode STP (segmentation, targeting, dan positioning) agar mendapatkan strategi pengembangan secara valid dan ilmiah dengan sistem pemasaran dan promosi menggunakan konsep reseller dan direct selling atau secara lansung.  Selain itu kegiatan pengabdian ini pula dilakukan dengan pelatihan dan pendampingan kepada pelaku usaha keripik pisang tanduk. Berdasarkan seluruh penerapan strategi dalam pengembangan pemasaran pada keripik pisang tanduk menghasilkan dampak yang cukup positif, dibeberapa bulan terakhir dimulai dari pendampingan pada bulan September hingga desember 2022 tercatat produk keripik pisang telah tersebar di 100 outlet pedagang kecil yang berada di wilayah kecamtan marawola, kecamatan dolo barat, kecamatan dolo selatan dan sekitaran kecamatan terdekat di kabupaten Sigi
Pengaruh Good Corporate Governance Terhadap Profitabilitas
Authors: Siti Nuridah  , Merliyana Merliyana  , Elda Sagitarius  , Selfa Novita Surachman
Published: August 2024

The purpose of this research is to disclose influence of applicating good corporate governance to profitability in the company food and beverage listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of descriptive research with a quantitative approach. The sampling technique was carried out using purposive sampling technique. So that the sample obtained was 14 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021 with a total observational data of 4 years of observation. The data collection technique used is the source of financial statement data using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 25 software tools. The results of this study indicate that the audit committee has no significant effect on profitability. Independent commissioners have a significant effect on profitability. Institutional ownership has a significant effect on profitability. Then the audit committee, independent commissioners and institutional ownership have a simultaneous effect on profitability
 
Keywords : audit committee, independent commissioners, Institutional ownership, profitability, ROA
Studi Tinjauan Teoritis: Pengaruh Kompetensi Kerja Terhadap Kinerja Karyawan Di Perusahaan
Authors: Wulan Auliyani  , Dety Mulyanti
Published: August 2024

The company certainly has human resources as managers in organizing, managing and developing a strategic plan for the company's goals. In realizing these goals the most important thing is how the competence and performance of employees in the company. As an effort to improve employee performance, it must be supported by all components and the most important factor is increasing employee competence. The purpose of this theoretical review study is to find out how work competence influences the performance of employees in the company. The method used is a theoretical review by analyzing and comparing existing theories. The result of this theoretical review is that work competence greatly influences employee performance. The effect of competence on performance can be seen from the level of competence which has practical implications in human resource planning. It can be concluded that there is an influence of work competence on employee performance. The performance and effectiveness of employees in carrying out their duties is largely determined by competence. Companies are expected to always improve employee performance through training employees with their respective competency standards. This is because success in a company is influenced by the basic performance of employees obtained from the level of education, abilities and expertise possessed by these employees, so that they can contribute effectively and efficiently to the company.
Pengaruh Kerjasama Tim Dan Knowledge Sharing Terhadap Kinerja Karyawan Pada PT. Santosa Utama Lestari Kabupaten Bima
Authors: Jumiati Jumiati  , Kartin Aprianti
Published: August 2024

Developments in the business world are currently increasing rapidly, as seen from the many companies that have sprung up with various fields of development in the current business world. In carrying out its business activities, a company certainly requires various resources. Human resources are one of the resources that exist in a company in addition to other resources such as capital, materials and machines. Companies also need human resources, namely employees. Employees are an important resource for the company, because they have talent, energy and creativity that are needed to achieve company goals (Erwina & Mira, 2019).
Analisis Strategi Pemasaran Syariah Produk Elzatta
Authors: Muhammad Fikri  , Rofiqoh Ferawati  , Mohammad Orinaldi
Published: August 2024

This research was carried out based on data saying that Elzatta in the period from year to year experienced an increase in percentage as the brand with the best quality, it's just that in 2019 it experienced a slight decrease in numbers, this might have been due to the Covid-19 pandemic that hit the Indonesian nation at that time and of course slightly affected the brand process at Elzatta. Thus, based on the results of the initial observations and analysis above, which found a uniqueness in Elzatta using a sharia marketing strategy for their products, the researcher was compelled to describe this phenomenon, namely related to the Islamic marketing strategy implemented by the Elzatta store so that it continues to exist in the face of real world business competition
This research uses a type of qualitative research by using data collection methods in the form of observations, interviews, and documentation. The technique of analyzing the data is by filtering the data, presenting the data, and cross-checking the data. While testing the validity of the data is done using triangulation techniques.
The results of this study found that: 1. Elzatta's product sharia marketing strategy was carried out with three main strategies, namely: (1) Market segmentation; (2) Targeting and Positioning; and (3) combination strategy which includes: strategy in maintaining the product; price range strategy; strategy in choosing a point of sale; strategy in the field of product promotion; strategy in HR management; strategy in the easy shopping process; strategy in the marketing process through social media. 2. Supporting factors for the sharia marketing strategy for Elzatta products are due to several factors, namely: Maintaining service quality; Understanding customer needs and company needs through SWOT analysis; Neat employee appearance; Responsiveness in helping customers online/offline; Providing supplies/training to employees/SPG; Sensitivity to the development of global business competition. 3. The inhibiting factors for Elzatta's sharia marketing strategy are internal and external factors. Internal reasons, including: capital, promotion constraints in the field. Meanwhile, these external factors include: price competition and the promotion strategy of Elzatta Jambi's competitors.
Implementasi Interpetasi Standar Akuntansi Keuangan (ISAK 35) Pada Sektor Pendidikan (Studi Kasus Pada Unit Pelaksana Teknis Sekolah Menengah Pertama Negeri 32 Gresik)
Authors: Alvin Prasetya Adji  , Maulidah Narastri
Published: August 2024

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.
Analisis Penerapan Sistem Informasi Akuntansi Persediaan Studi Kasus Pada CV. Bina Usaha Sejahtera Malang
Authors: Alodia Salsabila Putri Wijaya
Published: August 2024

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.
Peran Supervisi dan Motivasi Kepala Sekolah dalam Meningkatkan Kinerja Guru di SMP Islam Nurul Falah Mangaran Situbondo
Authors: Saiful Basri  , Ashari Ashari
Published: August 2024

Educational supervision is a very important thing to do to improve the quality of education. Teacher performance is a result of work achieved by a teacher in carrying out the tasks assigned to him based on skills, experience, and sincerity as well as time.The research method in this thesis is a descriptive qualitative approach, data collection can use primary data sources and secondary data sources, data collection techniques using observation, interviews, documentation.The results of the study show that the supervisory role of the school principal in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo is to provide guidance to teachers related to theoretical and practical learning, involve teachers in training, provide opportunities for teachers to take part in various education and training at the cluster or sub-district level regularly, subject teacher deliberations (MGMP), supervising teacher deliberations (MGP), and teacher working groups (KKG), as well as seminar workshop discussions, and provision of learning resources. providing motivation to teachers, collaborating with foundations that oversee the Nurul Falah Islamic Middle School Mangaran Situbondo, school committees, and the community. The motivation of school principals in improving teacher performance at Nurul Falah Islamic Middle School Mangaran Situbondo through regulation of the physical environment, regulation of the work atmosphere, discipline, applying the principles of rewards and punishments.
Pengaruh E-Commerce, Inovasi Produk Dan Modal Usaha Terhadap Peningkatan Pendapatan UMKM Di Kabupaten Pasuruan
Authors: Santi Nurmalasari
Published: August 2024

The purpose of this study was to find out how much influence E-Commerce (X1), Product Innovation (X2) and Business Capital (X3) have on Increasing Income (Y). This study uses an explanatory research approach with quantitative methods. The data collection for this research was by distributing questionnaires to 100 respondents. The data analysis technique uses SPSS software version 25, in which the data will be processed, described and discussed to answer and prove the proposed hypotheses.The research results are as follows: (1). E-Commerce (X1) has a positive and significant effect on increasing income (Y). (2). Product Innovation (X2) has a positive and significant effect on Increasing Income (Y). (3). Business capital (X3) has a positive and significant effect on increasing income (Y). (4). E-Commerce (X1), Product Innovation (X2) and Business Capital (X3) simultaneously (together) have a positive and significant effect on Increasing Income (Y).
Pengaruh Komunikasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Puskesmas Cikalong Kab. Tasikmalaya
Authors: Divia Oktora  , Arga Sutrisna  , Arif Arif
Published: August 2024

Performance is the output or final result of work done by employees in a certain period, the work done by employees must be in accordance with the provisions set by the organization for their employees. This study aims to determine the effect simultaneously or partially of the Communication variable and the Work Environment variable on the measured performance. The population used in this study was 50 employees of the Cikalong Health Center. The method used in this research is descriptive research with a quantitative approach. Sample selection using saturated samples. The sample used is the entire population, namely 50 employees of the Cikalong Health Center. Sources of data in this study are secondary data and primary data. The data analysis technique used is multiple linear regression with the help of SPSS 26. Based on the results of the study it is concluded that communication and the work environment simultaneously have a significant effect on performance. Communication partially has a significant effect on performance. The work environment partially has a significant effect on performance.
Pengaruh Etos Kerja dan Karateristik Individu Terhadap Kinerja Pegawai Puskesmas Prambon
Authors: Sekarningrum Mido , Suwarsono Bambang , Zamzam Nurali Agus Najibul
Published: August 2024

The background of this research is that in an institution engaged in the health sector, because in an institution human resources are very important in achieving success. The aim of this research is to explain the influence of work ethic and individual characteristics on employee performance. This research uses purposive sampling. The sample in this study was 41 employees from a population of 71 Prambon Health Center employees. In this study, the results showed that work ethic and individual characteristics partially had a significant effect on the performance of Prambon Health Center employees. While simultaneously the two variables have a significant effect on the performance of Prambon Health Center employees.
Pengaruh Kepemimpinan Transformasional dan Komitmen Terhadap Organizational Citizenship Behavior Pada Guru MAN 2 Kota Kediri
Authors: Mustofa Achmad Rozaki , Ambarwati Diana , Saptaria Lina
Published: August 2024

The purpose of this study was to examine the effect of transformational leadership and commitment on organizational citizenship behavior. This research is a quantitative study with a population of all MAN 2 Kediri City teachers. Saturated samples were used in sampling a total of 87 teachers obtained from questionnaires directly to respondents. Data were analyzed using multiple regression. The results showed that transformational leadership and commitment positively influenced organizational citizenship behavior.
Analisis Komparatif Kinerja Keuangan pada Perusahaan PT. Telekomunikasi Indonesia TBK dan PT. Indosat TBK
Authors: Samsinar Samsinar , Ambarwati Diana , Zamzam Nur Ali Agus Najibul
Published: August 2024

Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.
Pengaruh Fee Based Income Dan Giro Wajib Minimum Terhadap Profitabilitas Bank Syariah Indonesia (BSI)
Authors: Riska Adwiyah Hasibuan  , Annio Indah Lestari Nasution  , Kharina Tambunan
Published: August 2024

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.
Pengaruh Komitmen Agama Dan Atribut Produk Islam Terhadap Kepercayaan Nasabah Menggunakan Jasa Lembaga Keuangan Syariah
Authors: Sri Riska Ananda Lubis  , Annio Indah Lestari  , Nikmah Dalimunthe
Published: August 2024

This research aims to find out and analyze how much influence religious commitment and Islamic product attributes have on customer trust in using the services of a case study sharia financial institution at Bank Sumut, Lubuk Pakam Syariah Sub Branch. This research uses a quantitative type of research with one dependent variable, namely customer trust and two independent variables, namely religious commitment and Islamic product attributes. This research uses primary data, using data collection methods through questionnaires. The data analysis techniques used in this research are descriptive tests, validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test) and hypothesis tests (coefficient of determination test (R2), partial significance test (t-test) , simultaneous significance test (f-test) and multiple linear regression test)). The results of this research reveal that religious commitment has a positive and significant effect on customer confidence in using the services of sharia financial institutions based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 19,245 > 1,666 with a probability value of 0.915 or smaller than 5 % (0.05). And Islamic product attributes have a positive and significant effect on customer trust based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 6,125 > 1,666 with a probability value of 0.108, meaning it is smaller than 5% (0.05). Islamic product attributes and customer trust simultaneously have a positive and significant effect on customer trust. From the results of the F test with df(n1)=k-1=2 and df(n2)=n-k=32, it is obtained that Fcount is greater than the ttable value, namely 189.181 3.12 with a significance level of 0.000, it means it is smaller than 5% (0.05).
Analisis Harga Pokok Penjualan Dan Laba : Studi Kasus Di UD Han Petshop Lamongan Tahun 2023
Authors: Gadis Kusuma Ningrum  , Abu Darim
Published: August 2024

This research aims to analyze the calculation of cost of goods sold and profit determination at UD Han Petshop Lamongan. The approach used in this research is a case study in accordance with the problem formulation and research objectives. The data collection techniques used were observation, interviews and documentation. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions, using data validity techniques used, namely source triangulation and method triangulation.
The results of this research show that UD Han Petshop Lamongan in calculating the cost of goods sold has complied with the calculation procedure by entering initial inventory data plus net purchases then minus ending inventory. In determining profit, the company has included all the data required in the profit and loss financial report. The data used in determining net profit before tax is net sales minus the cost of goods sold and operating costs.
Pengaruh Desentralisasi Fiskal Terhadap Pengentasan Kemiskinan Pada Provinsi Di Indonesia
Authors: Tony Putra  , Sayifullah Sayifullah  , Rizal Syaifudin
Published: August 2024

The purpose of this study was to determine the effect of regional original income, general allocation funds, special allocation funds, profit sharing funds, and local government spending on poverty alleviation in provinces in Indonesia. The research method uses quantitative methods. The research data source is secondary data in the form of panel data, namely provincial data in Indonesia for the period 2017-2021 obtained from the Indonesian Central Bureau of Statistics. Analysis of research data using panel data regression analysis. The results of the partial hypothesis test with the t test, it is known that the variables of local revenue, profit sharing and local government spending have a partially significant effect on poverty alleviation. Meanwhile, the general allocation fund and special allocation fund do not have a partial significant effect on poverty alleviation. The results of the F test show that regional original income, general allocation funds and special allocation funds, profit-sharing funds and local government spending have a significant simultaneous effect on poverty alleviation in provinces in Indonesia in 2017-2021.
Pengaruh Potongan Harga Dan Komunikasi Bisnis Terhadap Loyalitas Pelanggan Pembelian Stick Tahu Toko Aqia Kediri
Authors: Putri Nada Liyana , Suwarsono Bambang , Kurniawan Brahma Wahyu
Published: August 2024

This research aims to partially and simultaneously explain the influence of price discounts and business communication on customer loyalty in purchasing Tofu Sticks at the Aqia Kediri Store. This type of research uses quantitative research. Data sources use primary data and secondary data. The sample in the research was 87 customers who purchased Toko Aqia Kediri's Tofu Stick using purposive sampling technique. The analysis techniques used are validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test, t test, F test, multiple linear regression analysis, t test, F test and coefficient of determination (R2) test using the SPSS program version 25. The results of this research are that partially the price discount variables and business communication have a positive and significant effect on customer loyalty in buying tofu sticks at the Aqia Kediri Store. Simultaneously, the variables of price discounts and business communication have a significant effect on customer loyalty in purchasing tofu sticks at the Aqia Kediri Store.
Pengaruh usia harapan hidup, rata-rata lama sekolah, dan pengeluaran per kapita terhadap IPM
Authors: Meilinna Tisa Zindy , Alfunnuria Vina Sholiha , Safira Yosi Emilia , Kholid Moh. Khasbil Aziz
Published: August 2024

Penelitian ini menganalisis pengaruh Usia Harapan Hidup (UHH), Rata-rata Lama Sekolah (RLS), dan Pengeluaran per Kapita (PPK) terhadap Indeks Pembangunan Manusia (IPM) di beberapa kota Jawa Tengah (Magelang, Surakarta, Salatiga, Pekalongan, Jepara, Kudus, dan Tegal) dari 2017 hingga 2022. Metode penelitian melibatkan uji normalitas, uji asumsi klasik, dan analisis regresi berganda. Data berasal dari sumber statistik demografi, pendidikan, kesehatan, dan ekonomi. Hasil penelitian ini diharapkan memberikan pemahaman mendalam tentang faktor-faktor yang mempengaruhi pembangunan manusia, serta mendukung kebijakan yang lebih tepat untuk meningkatkan kesejahteraan masyarakat. Analisis regresi diharapkan mengidentifikasi kontribusi UHH, RLS, dan PPK terhadap IPM, memberikan gambaran peran kesehatan, pendidikan, dan ekonomi dalam pembangunan manusia. Implikasi kebijakan dari penelitian ini dapat mendukung upaya pemerintah meningkatkan kualitas hidup dan kesejahteraan masyarakat di kota yang menjadi ojek penelitian. Penelitian ini memberikan kontribusi pada literatur pengembangan manusia dan kebijakan daerah dengan menggabungkan variabel-variabel penting dan menganalisis dampaknya secara terpadu. Kesimpulan ini menjadi panduan bagi pengambil keputusan dalam merancang kebijakan untuk meningkatkan IPM di kota-kota Jawa Tengah.
Preferensi Konsumen Terhadap Layanan M-banking
Authors: Dosince M. Metkono  , Fransina W. Ballo  , Cicilia A. Tungga
Published: August 2024

Technological developments have had a huge impact on the banking system, one example of the impact of developments is increasingly modern payment systems such as mobile banking. Bank NTT is one of the banks that provides mobile banking services called B'pung mobile. This research aims to determine consumer preferences for mobile banking services at Bank NTT. This research uses a qualitative descriptive approach, by conducting structured interviews with informants and NTT bank customers. The research results show that consumer preferences for mobile banking services at NTT banks continue to experience positive developments in line with technological advances and changes in user behavior, ease of access, transaction security, feature and functional innovations are getting better. However, in its implementation there are several problems, namely a weak internet connection, no fingerprint feature and also a top up feature that is difficult to access.
Analisis Peran Sektor Pertanian Dalam Pengurangan Kemiskinan dan Peningkatan Kesejahteraan di Negara-Negara Berkembang
Authors: Diana Syahputri  , Sofia Lubis  , Bunga Anggraini
Published: August 2024

This article examines the role of the agricultural sector in efforts to reduce poverty and enhance welfare in developing countries. The primary objective of this research is to analyze the extent to which the agricultural sector can contribute to the improvement of social and economic conditions in these nations. The research method involves the analysis of secondary data from various sources, including agricultural production data, food consumption patterns, and socio-economic and policy factors that influence the agricultural sector. The results of the study indicate that the agricultural sector plays a significant role in reducing poverty and enhancing welfare in developing countries. Firstly, the agricultural sector provides employment opportunities for a significant portion of the rural population, often the most vulnerable to poverty. Consequently, the agricultural sector contributes to increased income and access to economic resources for rural communities. Secondly, the agricultural sector also plays a crucial role in providing sufficient and affordable food for the population in developing countries. This positively impacts nutrition and public health, subsequently affecting the quality of life and overall welfare. By improving productivity and access to food resources, the agricultural sector can help reduce hunger and malnutrition. Thirdly, the agricultural sector has the potential to support national economic growth by supplying raw materials to the food processing and textile industries. This creates additional economic opportunities and enhances the competitiveness of developing countries in the global market.
Pengaruh Cadangan Devisa, Penanaman Modal Luar Negeri, Laju Inflasi, dan Tingkat Suku Bunga terhadap Nilai Impor di Indonesia
Authors: Al Rizal Sandi  , Aditya Wahyu Pramana  , Ahmad Nabih Taqiyuddin  , Moh. Nuril Islam Abdillah
Published: August 2024

This study aims to determine the effect of independent variables (Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate) on the dependent variable (Import Value) in Indonesia for the last five years. This study uses quantitative analysis with descriptive methods used to obtain empirical evidence of the effect of Foreign Exchange Reserves (X1), Foreign Direct Investment (X2), Inflation Rate (X3), Interest Rate (X4), and Import Value (Y). Panel data regression analysis was used with a significance level of 5%. The results showed that the variables of Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate had no significant effect on Import Value in Indonesia. Foreign Exchange Reserves, Foreign Direct Investment, Inflation Rate, and Interest Rate simultaneously have a significant effect on Import Value in Indonesia.
Implementasi Perpanjangan Masa Angsuran Pembiayaan Murabahah di Bank Syariah pada Masa Pandemi Covid-19
Authors: Putri Nazli
Published: August 2024

The Covid-19 pandemic has occurred. Since 2019, almost all countries in the world have experienced it. The Indonesian population is experiencing a pandemic that causes millions of people to experience difficulties, one of which is economic factors, namely in paying off debt or murabaha financing at Islamic banks and conventional banks. This is due to a decrease in daily income. If these conditions are not addressed properly, it will result in a decline in the economic growth of a country. This article aims to examine the application of the Qur'an Surah Al Baqarah verse 280 to the gift of restructuring murabahah financing to customers affected by the Covid-19 pandemic. The researcher used the literature review method. In addition, this study also uses a narrative analysis method to describe the reality that occurs in the field and conducts interviews with customers and the Bank. The research study conducted in this article shows that the application of Surah Al Baqarah verse 280 during the Covid-19 pandemic can be a solution to maintain the level of economic growth in Indonesia.
Peran Teknologi Informasi Dalam Pengembangan Sistem Informasi Akuntansi Sebagai Upaya Peningkatan Kinerja Persediaan Pada Online Shop XYZ
Authors: Nadya Andreyanto  , Zufi Yustika Magitasiwi  , Irda Agustin Kustiwi
Published: August 2024

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.
Analisis Biaya Operasional Kendaraan (BOK) Angkutan Umum Pedesaan Trayek Letta–Bungi Di Kabupaten Pinrang
Authors: Imran Imran  , Andi Sulfanita  , Hamka Hamka  , Adnan Adnan
Published: August 2024

Vehicle Operating Costs (VOC) refer to the expenses incurred by entrepreneurs/ operators in manage public transportation in a year. The ‘Recealed Pteference’ method is used to determine VOC by conducting a survey based on field conditins. This research aims to determinethe VOC on rural public transport on the Letta-Bungi route and compare the applicable transport rates with the VOC analysis results. It also aims to find out how much income is generated by rural public transportation busineses operating on the Letta-Bungi route. The research employs a quantitative survey method and analysis data using formulas, literature, journals and previous research. The analysis of Vehicle Operational Costs (VOC) for rural public transport on Letta-Bungi route in Pinrag Regency was conducted. For an annual mileage of 11,160 km/year and an average speed of 30 km/hour. According to the analiysis, the yearly operating cost of the vehilcs is IDR 232.956.075,- and the Operating Cost per km is IDR 20.874.20,-. The current tariff of IDR 50.000,-/pnp is higher than the calculated tariff of IDR 42.443,-/pnp. The  study analysis also shows that the profits obtained by business operators amount to IDR 55.043,925,-/year and IDR 4.932,25,-/km.
Specific function of vitamin D in bone
Authors: Ramadhani Dennisa Putri , AD Hammanda , Azzahra Salsabila , Rizkyadsyah Akbar , Ulayya Anis , Fendiyanto Miftahul Huda
Published: August 2024

There are two sources of vitamin D, namely from food and sun exposure. The content of vitamin D is given beneficial in bone and mineral metabolism. Vitamin D helps absorption of calcium in the intestines, thereby accelerating bone mineralization. Bone metabolism is a complex process that occurs throughout life. Very high doses of vitamin D can stimulate an increased rate of bone loss. Vitamin D deficiency causes bone demineralization. Which can cause a decrease in calcium absorption. The functions of these metabolites vary widely in vital metabolic pathways. This review aims to determine the specific function of vitamin D in bone. The search for the data base was carried out by the analytical method.Â  Vitamin D which is absorbed from food or comes from the skin turns into an active form in the form of 1,25- (OH) 2-D3 which will enter the bloodstream, playing an important role in bone and extra-skeletal health.
Comparative Analysis of Actual Conditions and Results of Technical Calculations Using Gumbell Method in Mine Dewatering System: A Case Study on Calculation of Rainfall and Runoff Water Discharge
Authors: Pangestu Wahyu Yudha , Adnyano A.A Inung Arie , Wardana Novandri Kusuma
Published: August 2024

This research was conducted at PT. Antareja Mahada Makmur on the mining concession owned by PT. Multi Harapan Utama which is located in Sungai Payang Village, Loa Kulu District, Kutai Kartanegara Regency, East Kalimantan Province. The rainfall data used is for 10 years (2012-2021) which comes from the Dewatering Mining Engineering Department. Data analysis was performed by statistically calculating rainfall data using the Gumbell method to obtain the planned rainfall value. Then the calculation of runoff water discharge is carried out to analyze the existing mine drainage system by comparing the actual conditions and the results of technical calculations. Based on the results of the research for rainfall data for 2012 â€“ 2021, Gumbell's calculations plan to collect rainfall of 94.23 mm/day, rainfall intensity of 14.74 mm/hour with a return period of 5 years and a hydrological risk of 89.26%. The total for the Gumbell method runoff discharge is obtained for runoff water entering the Sump 90 Besar of 2.19 m3/second, runoff water entering the Sump 90 Lorong of 3.03 m3/second, and for water discharge runoff that goes into Sump 100 is 3.68 m3/second. The three open channels in the form of trapezoids and culverts have met the theoretical calculation dimensions, with dimensions that are still able to accommodate and drain runoff water discharge. For three dimensions of the actual sump that is currently smaller than the theoretical calculation of the well volume, the sump capacity calculation obtained a recommended sump volume of 47,045 m3 for a 100 sump, for a sump 90 lorong of 43,012 m3, and for a sump 90 besar of 40,635 m3, with recommended dimension improvements. The operating speed of the pump needs to be increased for the MultiflowÂ  MF - 420 pump on a sump 90 lorong from 1159 m3/hour to 1224 m3/hour with an efficiency of 65%, MultiflowÂ  MF - 420 pump on a sump 90 besar from 1123 m3/hour to 1269 m3/hour with an efficiency ofÂ  70 %, for the MultiflowÂ  MF - 420 pump at sump 100 from 1282 m3/hour to 1584 m3/hour with an efficiency of 65%.
Identification of Underground River Flow Using VLF (Very Low Frequency) and Geoelectricity at Karstic Area
Authors: Marbun Mahmuddin , Sismanto Sismanto , DE Zuhrahmi , Tarique Imran , Korai Punhoon Khan
Published: August 2024

Mapping underground river karst areas in the karst mountains Cianjur, West Java, has been done using electromagnetic methods and Geoelectricity Dipole-dipole. Karst constituent formation region of West Java area is limestone, clay stone, limestone fractured, hard and dense limestone, and limestone containing no water (rigid). The aim of this research is to search for the existence of underground rivers using electromagnetic and geoelectric wave surveys. VLF method consists of 13 line with a length of 750 m and a 10 m spacing. Based on the results of data processing VLF method is known that the equivalent current density (ECD) demonstrated high conductive rocks. While Geoelectricity method consists of 10 line, the arrangement is a parallel between the distance of the line with a space of 20 m andlength between 300 m.VLF data interpretation results indicate anomalous equivalent current density (ECD) with high scores range from 180-300% indicated fractured limestones are occupied by water, while the resistivity anomaly from 0.45 to 7.40 Î©.m indicated as weathered limestone layers accumulated dengn clay stone, resistivity values 186-701 Î©.m, fractured limestones indicated that fills with water. With sizes ranging 5-15 m cavity, each line with nearly the same distance at a depth of approximately 15-105 m, there is a large cavity-cavity interconnected.
Internet of Things (IoT) and Arduino IDE as a Smart Water Quality Control for Monitoring in Catfish Ponds
Authors: Saparullah Rizky , Pebralia Jesi , Maulana Lucky Zaehir
Published: August 2024

This research aims to develop a monitoring and control system for catfish pond water quality based on the Internet of Things (IoT). This system uses an ESP32 microcontroller Arduino Integrated Development Environment (IDE) connected to a SEN0131 pH sensor, DS18B20 temperature sensor, and HC-SR04 ultrasonic sensor to monitor water quality parameters such as pH, temperature, and water level. Data obtained from these sensors is stored in a real-time database that can be accessed remotely via the Blynk application. This system is also equipped with a water pump and solenoid valve that automatically controls water filling and discharge based on detected water quality parameters. The test results show that the system has an average accuracy of 99.45% and high precision with an average relative standard deviation of 0.01% in detecting water quality parameters. System operation was carried out for 27 days. The system can run continuously or non-stop. data is input in real-time to blynk, so it can be monitored and controlled from anywhere.
QUADRIPARTITIONED SINGLE VALUED NEUTROSOPHIC REFINED VOLTERRA SPACES
Authors: Pratheesha S. V Arokia , K Mohana.
Published: August 2024

The focus of this paper is to present the concepts of quadripartitioned single valued neutrosophic refined volterra spaces and to investigate their characteristics. The ideas discussed in this paper are illustrated using a few examples.