bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENGARUH CITRA MEREK PRODUK, KUALITAS PRODUK, DAN HARGA DISKON TERHADAP KEPUTUSAN PEMBELIAN PRODUK MINUMAN KOPI PADA PENGGUNA APLIKASI GRAB FOOD DI KOTA MEDAN
Authors: Octhaviani Shisillia , Sibarani Hendra Jonathan
Published: July 2022

This research was conducted in Medan City, West Medan District to observe the effect of Brand Image, Product Quality, Price Discounts on Coffee Drink Purchase Decisions for Grab Food application users in Medan City. This research process uses quantitive research. The population in this study itself is the entire community in West Medan District as many as 73,536 people. The sampling technique used in this study was Simple Random Sampling, with a total sample of 100 respondents. Data collection techniques using questionnaires, data analysis technique used are descriptive analysis and multiple linear regression analysis. The data collected was processed using SPSS for windows version 23. The results showed that partially Brand Image and Price Discounts had a Tcount value of 5,341 for the Brand Image variable, and 7,891 for the Price Discounts variabel which greater than the Ttable value of 1,984. This shows that Brand Image and Price Discounts have a positive and significant effect on Purchase Decisions. And simultaneously the variables Brand Image, Product Quality, and Price Discounts have an Fcount value of 70,165 which greater than Ftable of 2,70. This shows that the variables of Brand Image, Product Quality, and Price Discounts have a positive and significant effect on Purchase Decisions.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA, DAN KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KINERJA KARYAWAN DI PT. SINAR ANDALAS PROTEKSINDO
Authors: Manik Indah Rahel Tenri , Pratama Aldo Nanda Putra , Yunior Khomeiny
Published: July 2022

This study aims to see the effect of: (1) work motivation on employee performance satisfaction (3) organizational commitment to employee performance satisfaction at PT.SINAR ANDALAS PROTEKSINDO. The research method uses quantitative quantitative research methods by looking at the relationship variable. By using simple data sampling technique, data analysis methods used are descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing either simultaneously or partially. The results of the calculation of hypothesis testing partially can be obtained the value of t value> t table or 0.379 <1.979 and significant obtained 0.0706> 0.05, tcount> ttable or 0.043> 1.979 and significant obtained 0.0668> 0.05, tcount> ttable or 3.174> 1.979 and significant obtained 0.002 <0 , 05 and the value of Fcount (9.248)> Ftable (1.69) and a significance probability of 0.000 <0.05. The coefficient of determination test results obtained Adjusted R Square value of 0.188, this means 18.8% of the variables that can be applied by the variation of the independent variables, while the remaining 18.8% is from other variables not examined in this study. The results showed that (1) the work environment has a positive effect on employee performance satisfaction (2) work motivation has a positive and significant effect on employee performance satisfaction (3) organizational commitment has no and insignificant effect on employee performance satisfaction simultaneously (work environment, work motivation motivation, and organizational commitment) have a significant effect on employee performance satisfaction at PT.Sinar Andalas Proteksindo.
PENGARUH PEMAHAMAN VISI MISI, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. SINAR MATAHARI BARU
Authors: Rahma Shofiyah , Siregar Mariana Natalia , Manullang Mey Ariska , Ginting Kristi Endah Ndilosa
Published: July 2022

In this research, the target is to analyze the effect of understanding the vision and mission, competence and communication on the performance of employees of PT. New Sunshine separately (partial) to the research. In this study, the material is sourced from primary and secondary data which is then collected into questionnaire data. The number of samples as many as 38 employees. Study testing with multiple linear analysis method. There is a T-count < T-table or l -0.683 < 2.03011 in the partial hypothesis testing and the significant value is 0.200 > 0.05. There is a value of  Tcount > Ttable of -1.30 < 2.03011 and a significance size of Tcount of -0.683 < 2.03011 with a significant value of 0.499. Tcount > Ttable -0.683 < 2.03011. Partially, vision and mission, competence and communication have a negative and insignificant impact on employee performance. The adjusted r-square value of 0.123 was obtained from the coefficient of determination test in which 12.9% came from employee performance as the dependent variable which could be explained by variations of the independent variables vision mission, competence and communication. The remaining 87.1% (100% -12.9%) is explained from other variables that are not researched in research.
PERSPEKTIF KARYAWAN : Faktor-faktor yang Mempengaruhi Naiknya Kinerja
Authors: Harras Hadyati , Finatariani Endah , Purwatiningsih Purwatiningsih
Published: July 2022

Along with the times, there has been a shift in the perspective of organizational management, especially the involvement of human resources. In this century, HR is given a high position, including fulfilling satisfaction. This is done, because the owner of the company realizes that progress will only be achieved if HR maintenance is carried out very well. This study is interested in examining how performance is from the employee's point of view. This is intended so that all interests within the company can be accommodated, especially the interests of HR as the spearhead of the company. To follow up this research, a quantitative approach and regression analysis were used. The object of this research is Panin bank employees in South Tangerang City Region. The results of the study indicate that a good compensation system is a factor that greatly affects the increase in performance. The results of the descriptive analysis explain that employees consider compensation to be the core of a million reasons for wanting to work, willing to be ordered, accepting pressure, ready to sacrifice time and energy. So, if all the sacrifices that have been made for a whole month get a high appreciation, in this case the compensation is commensurate, then very good work productivity will be born.
PERSONALITY ANALYSIS PROFILE TRAINER WITH DISC METHOD AS A DETERMINANT OF PSYCHOLOGICAL TEST FOR SELECTION OF CANDIDATES FOR TRAINERS AT AL AZHAR - DEPOK MAS
Authors: Khairunnisa Khairunnisa , Arini Dewi Ulfah , Hendra Franka
Published: July 2022

The need for social workers in the regions of Eastern Indonesia, especially in the fields of human enrichment and the development of the Islamic religion, makes it necessary to have prospective workers. Da'i as a trainer at the Al Azhar Zakat Charity Institute. Therefore, it is necessary to select candidates for Da'i according to the characteristics of the demands as a trainer. Selection using the DISC method already has high validity and its effectiveness has been used in several aspects and fields of work to measure individual aspects of Mental Readiness and Cognitive. DISC was created to help individuals explore their personality and behavior types so that they can better understand themselves and others (Bonnstetter & Suiter, 2011: 32). The method with a comparative research design is used to determine the profile of Dai as a trainer by using psychological tests and DISC analysis. The combination of DISC results is known that the prospective Da'i participants have a dominant combination of CS/DI, SC/DI, SC/ID, where this type tends to obey the rules and be consistent. In conclusion, Candidates for preachers on average have the ability to influence as a form of da'wah business that is inherent in them.
HOW CORPORATE SOCIAL RESPONSIBILITY EFFECTS COMPANY’S FINANCIAL PERFORMANCES
Authors: Puspitasari Nindya Farah Dwi , Sari Nindhita Nisrina
Published: July 2022

A successful business must pay attention not only to how to improve the welfare of shareholders, but also the welfare of all stakeholders. This study aims to see the effect of disclosure of Corporate Social Responsibility (CSR) on corporate financial performance. Financial performance is measured using three indicators, which are return on Equity (ROE), total stock return and Tobin’s Q. ROE represents company’s profitability, total stock return reflects company’s performance in the market and tobin’s Q shows firm value. CSR is measured using the Corporate Social Disclosure Index (CSRDI) which is based on the ISO 26000 standard. By using two controlling variables, company size and leverage, the results show that there is a negative and insignificant effect between CSR and ROE ratio. Although CSR practice together with control variables also has no effect on total stock returns, but there is a significant positive effect between CSR disclosures and firm value. These results can motivate company’s managers to include CSR as a management strategy to increase firm value by paying serious attention to stakeholders and sustainability issues.
DAMPAK PANDEMI COVID-19 TERHADAP VOLATILITAS HARGA ECERAN BEBERAPA KOMODITAS PANGAN DI JABODETABEK
Authors: Kusumaningrum Ria , Soeyatno Rahmah Farahdita
Published: July 2022

Since the Covid-19 pandemic food commodity prices in Greater Jakarta (Jabodetabek) have tended to be unstable. In this regard, the effectiveness of food price stabilization policies is determined by the availability of complete information and a better understanding of the volatility of the commodity prices concerned. This research is intended to analyze and compare the volatility of food commodity prices, namely rice, chicken, beef and eggs as staple food and food sources of protein needed during the pandemic. The data is divided into two periods, namely the period before and after the Covid-19 pandemic. The results showed the method of forecasting the daily retail price of food commodities in Indonesia requires a different approach. For beef commodities the more appropriate approach is the ARCH/GARCH model. For the commodity of rice, chicken meat and eggs forecasting methods with the ARIMA model. Defined daily retail prices for beef commodities in the period after the Covid-19 pandemic are more volatile than in the pre-pandemic period. It is also evident that during religious holidays the retail price of beef becomes more volatile. In fact, the increase in volatility tends to be sustainable.
PARTISIPASI MASYARAKAT DALAM PENGELOLAAN HUTAN MANGROVE UNTUK MENINGKATKAN EKONOMI DI DESA TAMBAKREJO KABUPATEN MALANG JAWA TIMUR
Authors: Sulistyowati Lilik , Hafa M. Fauzi , Ginting Andi Lopa , Darwiyati Darwiyati
Published: July 2022

The purpose of this study were to analyze the comprehension and perceptions, degree of participation and  the factors that can have an effect on the economic development of the community in managing mangrove forests. The data analysis method uses analytical descriptive. The results showed that: (1) Respondent has a proficient comprehension of mangroves as much as 52.6%, while for the perception of the majority of respondents have the perception of that 39.5% (2) The majority of respondents have a moderate level of participation (68.4%), (3) Factors affecting community participation are: sufficient tourism facilities, the number of available productive age workers is sufficient, thus making a positive economic impact for the benefit of the community. Suggestions for follow-up are as follows, the public of Tambakrejo needs an assistance in regards of innovation and marketing skills of products derived from mangrove, as well as an excellent waste management training in mangrove surrounding the coastal areas
PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. CAHAYA MANUNGGAL KOTA TANGERANG
Authors: Sosiatri Rob , Badrani Muhamad Subhi
Published: July 2022

This study aims to determine how the effect of compensation on employee performance at PT. Cahaya Manunggal – South Tangerang. The research method used in this study is associative, which is a research method based on positive philosophy and is used to examine a particular population or sample. Associative research has a higher level when compared to descriptive. With this associative research, a theory can be built that serves to explain, predict and control a symptom. The analytical method used in this research is simple regression analysis, correlation coefficient analysis, determination coefficient analysis, and partial test (t). Statistically it is proven that the value of the compensation determinant on performance is 60.4%. That is, compensation has a very large opportunity in influencing employee performance. In a broader sense, it can be understood that employee performance is highly dependent on the reward system, the better the salary and incentives offered, the greater the possibility of increasing work productivity, so that organizational goals are achieved.
CORPORATE GOVERNANCE, PROFITABILITAS, SOLVABILITAS, DAN AUDIT REPORT LAG
Authors: Devi Clarissa Maya
Published: July 2022

Companies that go public have an obligation to submit financial reports that have been audited by a public accountant on a regular and timely basis. Information from financial reports that is submitted in a timely manner is useful for stakeholders to make investment decisions. Information from financial reports is new, accountable, relevant and transparent. However, time constraints are one of the main factors that financial reports cannot be submitted on time (audit report lag). Audit report lag is the length of time from the closing date of the company's fiscal year to the date of the auditor's report. This study aims to determine the effect of corporate governance (proxied by audit committee meetings and audit committee of accounting experts), profitability and solvency on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique was purposive sampling method and the type of data used was quantitative data. The total number of companies that were sampled in the research data were 76 manufacturing companies. The results of descriptive statistics show that the average delay in submitting financial reports and audit reports in 2017-2019 is 71.22 days. The results of this study indicate that partially the audit committee of accounting expert variable affects the audit report lag. Meanwhile, the audit committee meeting variables, profitability, and solvency did not affect the audit report lag. Based on the simultaneous statistical test, it shows that the variables of the audit committee meeting, audit committee of accounting expert, profitability, and solvency have an effect on the audit report lag.
ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI
Authors: Margie Lyandra Aisyah , Habibah Habibah
Published: July 2022

This study aims to determine the effect of net profit margin and free cash flow on earning management. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The number of samples in this study was 64 respondents, using the purposive sample method. The research approach used is quantitative. The analytical method used is multiple linear regression. The results showed that simultaneously, net profit margin and free cash flow had a significant effect on earnings management in the consumer goods industry sector. However, partially, only free cash flow has a significant effect on earnings management, while net profit margin does not significantly affect earnings management in the consumer goods industry sector.
PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE
Authors: Yudawirawan Moh. Yuddy , Yanuar Yayan , Hamdy Syaibatul
Published: July 2022

The purpose of this study was to examine and obtain empirical evidence of the effect of financial distress, political connections, and foreign activity on tax avoidance. This research was conducted using secondary data and then processed using the SPSS application program. The sample used in this study amounted to 11 mining companies that have been selected using a purposive sampling method that has met the criteria of 49 publicly traded companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results of research on financial distress have a significant negative effect, while other variables (political connections, and foreign activity) do not have a significant effect on tax avoidance.
PENGARUH JIWA KEWIRAUSAHAAN ISLAM, MODAL USAHA DAN LOKASI USAHA TERHADAP TINGKAT LOYALITAS PEMBELI PADA UMKM KUE GETI LUCKY’S SUMBER GEMPOL, TULUNGAGUNG
Authors: Hajar Siti , Sujianto Agus Eko
Published: July 2022

This study aims to determine how the influence of the Islamic entrepreneurial spirit, business capital and business location on buyer loyalty at the UMKM Kue Geti Lucky's Sumbergempol, Tulungagung. The research method used by the researcher using quantitative-descriptive methods using primary data obtained by distributing questionnaires randomly and processed using the SPSS statistical test. The dependent variable used in this study is buyer loyalty, while the independent variables in this study are the Islamic entrepreneurial spirit, business capital and business location. Based on this research, the results obtained are tcount < table or 0.952 < 1.984, the significant value generated is 0.343 > 0.025. Therefore, the two variables of Islamic entrepreneurial spirit and business location on buyer loyalty in MSMEs, Lucky's Cakes, Tulungagung have no effect, but if we count one -one result obtained will be significant. For one variable of venture capital, the value of tcount > t table or 6.516 > 1.984 and the resulting significance value of 0.000 < 0.025 on buyer loyalty to MSMEs, Lucky's Cakes, Tulungagung. And from the results of the value fcount > ftable or 19,501 > 3.09, the significant value produced is 0.000, which is smaller than the level of significance of 0.05, all variables have a significant effect.
ANALISIS PERSISTENSI LABA PERSPEKTIF ARUS KAS OPERASI DAN TINGKAT HUTANG PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA
Authors: Cahyani Yenni , Muanifah Suciati
Published: July 2022

Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future.
PENGARUH KENAIKAN HARGA JUAL TERHADAP TOTAL PENJUALAN KACA PADA PT MULTHI ARTHA GRAHA JAKARTA
Authors: Wardani Windy Gustia
Published: July 2022

Thespurpose of this studyswas to determine theseffect of increasingsselling pricesson total salessat PT Multi ArthasGraha Jakarta.sThissresearch methodologysuses quantitative researchsmethods, starting fromsthe object ofsresearch atsPT Multi ArthasGraha Jakarta. The methodsthat theswriter uses to write this thesis issthrough librarysresearch and fieldsresearch. To besable to determine theseffect of increasing sellingsprices onstotal salessof PTsMulti ArthasGraha Jakarta, we can use correlationsanalysis as a testing tool. Meanwhile, to find out how big the role of the increase in selling prices insincreasing total sales can be measured by the coefficient of determination or the determining coefficient. This test uses a hypothesis test (t test) with a confidence level of 5% (? = 0.05). Based on the results of the study showed that for six years the company experienced an increase in sales. Sales in 2009 is the base year so there has been no addition or 100.0 and from 2010 to 2014 it was made the current year, in 2010 the index was 110.9, in 2011 it was 123.3, in 2012 it was 136, 6 in 2013 amounted to 151.4 in 2014 amounted to 167.2. Based on the correlation analysis, it is known that the correlation value (r) = 0.99 means that there is a very strong relationship between the increase in selling prices and total sales. While the coefficient of determination is obtained at r2 = 98 and the remaining 1.9% is influenced by other factors that cannot be explained.
PENGARUH PENERAPAN SISTEM E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP EFISIENSI PELAPORAN SPT WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI PT. CALTESYS INDONESIA)
Authors: Safura Evi Karina , Hunein Hamida
Published: July 2022

This study aims to determine the effect of the application of the e-filing system and knowledge of taxation on the efficiency of reporting individual taxpayers at the PT Caltesys Indonesia office. This type of research uses quantitative methods. Sampling using the Slovin Formula. The data used in this study are primary data. Data collection techniques with survey techniques, namely distributing questionnaires to employees who work at PT Caltesys Indonesia. The total sample in this study was 75 respondents. The analytical method used is multiple regression with the help of SPSS Version 25. The results of the study prove that simultaneously all independent variables, namely the application of the e-filing system and knowledge of taxation have a significant effect on the efficiency of reporting individual taxpayers. Partially the application of the e-filing system (X1) has no significant effect on the efficiency of reporting tax returns, this occurs because taxpayers do not understand the use of e-filing in reporting their tax returns, which means that even though the e-filing system has been implemented within the company, if not supported by knowledge of the system it will not be efficient. Knowledge of taxation (X2) affects the efficiency of reporting such as, which means that if the knowledge of taxation of human resources in a company is good, the level of efficiency of reporting is also good.
COMPANY SIZE MODERATES CAPITAL INTENSITY, SALES GROWTH, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE
Authors: Anggraini Anggun , Indawati Indawati
Published: July 2022

This study aims to examine the effect of capital intensity, sales growth and managerial ownership on tax avoidance. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Hypothesis testing was carried out using the Eviews 9 application. The samples used in this study were 42 samples of mining companies. sampling method using purposive sampling by using several criteria in accordance with research needs. The analysis technique used in this research is panel data regression. The data studied were obtained from the Indonesian Capital Market Directory (ICMD) of each company. The results of this study simultaneously capital intensity, sales growth and managerial ownership affect tax avoidance. Partially, capital intensity and managerial ownership have no effect on tax avoidance, while sales growth has an effect on tax avoidance. The test results using moderation show that company size can strengthen capital intensity, company size can weaken sales growth. firm size can strengthen managerial ownership.
PENGARUH KOMPETENSI MANAJERIAL, SUPERVISI DAN SOSIAL KEPALA SEKOLAH TERHADAP MUTU PENDIDIKAN DI SMP NEGERI SE-KOTA BIMA
Authors: Auliah Yati , Putra I Nyoman Nugraha Ardana , Novianti Idha
Published: July 2022

The aims of this study were to: (1) analyze the effect of principal managerial competence on the quality of education in public junior high schools throughout the city of Bima; (2) analyzing the influence of the supervisory competence of the principal on the quality of education in public junior high schools throughout the city of Bima; (3) analyzing the influence of the principal's social competence on the quality of education in public junior high schools throughout the city of Bima; and (4) analyze the dominant influence on the quality of education in public junior high schools throughout the city of Bima. Theoretically, the results of this research are expected to add insight into the study of science in the field of human resources and hopefully it can be used as a complementary reference for other similar studies in the field of human resources and the quality of education. Practically, the results of this study can provide input, among others, as material used in formulating policies in appointing school principals in a competency-based professional manner, and as material for further studies in the context of implementing school principals' performance evaluations in improving the quality of education in Bima Regency. The population of this study were all State Civil Apparatus (ASN) teachers with the lowest qualification rank/class III-c serving in public junior high schools throughout the city of Bima as many as 127 people and the research sample as many as 100 people after calculations using the Slovin formula and random sampling technique. After analyzing the validity and reliability of the instrument, the data was analyzed using simple linear regression. The results of the study concluded that managerial competence in addition to having a positive and significant influence on the quality of education at state junior high schools throughout the city of Bima is also the variable with the most dominant influence on the quality of education. Supervision competence has a positive and significant influence on the quality of education in public junior high schools throughout the city of Bima, and social competence has a positive and significant influence on the quality of education in public junior high schools throughout the city of Bima. Therefore, the principal as a leader in the school must have and hone competence, especially managerial competence in developing the quality of education, including the supervisory competence and social competence of the principal.
PENGARUH PENERAPAN SISTEM INFORMASI MANAJEMEN (SIM), KOMUNIKASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS SOSIAL KOTA BIMA
Authors: Dewi Sulastri , Hermanto Hermanto , Warlina Lina
Published: July 2022

The purpose of this study was to analyze the influence of management information systems, communication and work motivation on the performance of employees of the Bima City Social Service. This research is a causal research (cause-effect), meaning that this research is a quantitative study to analyze the causal effect between Management Information Systems, Communication and Motivation on Employee Performance at the Bima City Social Service. The sample of this study were 71 civil servants and non-civil servants who served at the Bima City Social Service. The research instrument is a questionnaire that uses a Likert scale. Then the data were analyzed using multiple linear regression analysis. The results of the descriptive analysis explain that the implementation of the Management Information System (MIS) is classified as good, which means that it supports the implementation of tasks, as well as regarding communication that the average respondent has a good communication pattern, not to mention the average work motivation is high and employee performance is high. as expected. The results of the regression analysis show that (1) the Management Information System has a positive and significant influence on employee performance; (2) Communication has a positive and significant influence on employee performance; (3) Motivation has a positive and significant effect on employee performance; and (4) Management information system (MIS), communication and work motivation simultaneously have a significant influence on the performance of the Bima City Social Service employee. Therefore, to improve employee performance, it is necessary to jointly improve the SIM variable, good communication, and increase work motivation.
PENGARUH SISTEM SELF-ASSESSMENT DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI POS PEMERIKSAAN PRATAMA JAKARTA TEBET
Authors: Nizmah Nizmah , Santoso Bambang Iman , Maryam Maryam , Sihombing Saud , Jihan Jihan , Kamaluddin Suhardi
Published: July 2022

The purpose of this study was to determine the impact of a system of self-assessment and tax amnesty to the compliance against the requirements of the taxpayer in the Tax Inspectorate Tebet Jakarta. Multiple regression analysis was used in this study. All taxpayers who are registered in the Tax Administration of Tibet included in this study. The formula of this research is to use a measurement scale on the Likert scale.. And the total number of people in this sample is 100 (one hundred). The results of this study show that the system self-assessment and tax amnesty influence taxpayer compliance against the Requirements of the Tax Inspectorate Tebet Jakarta. This is indicated by the results of Fcount in 93.986 and Ftable 3.090, which shows that the Fcount is greater than Ftable, and that its own assessment on the quality of the systemic and the variables of the Tax Amnesty has a significant impact on compliance with the requirements of the taxpayer in the Tax Inspectorate Tebet Jakarta.
PERFORMANCE ASSESSMENT TO IMPROVE THE QUALITY OF PERFORMANCE AND SERVICE IN JAKARTA PPISHP FOOD SECURITY DEPARTMENT USING BALANCED SCORCARD
Authors: Indriyati K Retno , Hendra Franka , Hutasoit Jisman , Agung Kurniawan , Haryani Yuli
Published: July 2022

Center for Fisheries Production, Inspection and Certification (PPISHP) is a unit technical implementer within the Department of Food Security, Maritime Affairs and Agriculture of DKI Jakarta Province. PPISHP DKI Jakarta Province does not yet have a comprehensive performance measurement. Performance measurement only uses an assessment on the financial aspect, financial measures alone are not enough to evaluate the overall performance of the agency. Non-financial performance such as productivity and the ability of employees to produce products or services that can meet consumer desires is neglected. To measure the performance of an agency, a comprehensive performance measurement method is needed to achieve the desired goal. Therefore, the Balanced Scorecard method is deemed necessary to be applied to PPISHP DKI Jakarta Province.
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DENGAN ORGANIZATION CITIZENSHIP BEHAVIOR PADA DINAS PENDIDIKAN KEBUDAYAAN, PEMUDA DAN OLAHRAGA KABUPATEN BIMA
Authors: Rahmatia Rahmatia , Nugraha I. N , Julaeha S
Published: July 2022

This study aims to determine the effect of work environment variables on performance with Organization Citizenship Behavior (OCB) as an intervening variable at the Department of Education, Culture, Youth and Sports, Bima Regency. The type of research is explanatory quantitative with primary data sources using data coloction methods namely census for sampling tecnique used saturated sampling is the entrire populations is a sample.  the number of research samples as many as 66 employees of the State Civil Apparatus (ASN) Dikpora as respondents with data collection techniques using a Likert scale questionnaire and then analyzed with SPSS version 25. The  hypothesis that the work  environment has a significant effect on employee performance with Organization Citizenship Behavior (OCB) as the intervening variable was rejected. The results of analysis prove that  the work enviroment has a greater direct influence on employee performance. This means that  Organization Citizenship Behavior (OCB) is not an intervening variable between variable work environment has a significant effect on employee performance at the Departement of Education, Culture, Youth and Sports, Bima Regency.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Sahara Lia Ira
Published: July 2022

This study aims to determine the ability of independent commissioners, audit committees, audit quality and capital intensity to influence tax avoidance with the executive character as  a moderating variable. This type of research uses a quantitative approach, which means that it is a research method based on the philosophy of positivism, is used to research a specific population or sample, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing hypotheses that have been determined by taking the company LQ 45 as a sample. The analysis technique used in this research is multiple linear regression with a significance level of 5%. Statistical testing using IBM Statistic SPSS V.25. The results of this study indicate that independent commissioners, audit committee, audit quality and capital intensity have a simultaneous and partial effect on tax avoidance, executive character does not moderate the effect of independent commissioners on tax avoidance, executive character moderates the effect of audit committee on tax avoidance, executive character does not moderate the effect of audit quality on tax avoidance, executive character moderates the effect of capital intensity on tax avoidance.
PENGARUH LINGKUNGAN KERJA DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PT. BPRS AMANAH INSANI BEKASI
Authors: Rodiyana Nanda , Prastiya Elyas Purba , Pamungkas Ibrahim Bali
Published: July 2022

The purpose of this study was to determine how much positive and significant influence on the environment and communication partially or simultaneously on the performance of employees at PT. Insani Amanah BPRS. The object of this research is all employees at PT. Insani Amanah BPRS. The type of research used in this research is descriptive quantitative. Methods of data collection using observation and questionnaires. The sampling technique used a saturated sample with the number of respondents as many as 40 employees. The validity of the data in this study used the Validity Test, Reliability Test, and Classical Assumption Test. The result of this study is that there is a positive and significant influence partially or simultaneously between the Work Environment and Communication on the Performance of Employees of PT. BPRS Amanah Insani Bekasi.
PENGARUH KEPEMIMPINAN, MOTIVASI, DAN PEMBERIAN INSENTIF TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PENDIDIKAN KEBUDAYAAN PEMUDA DAN OLAHRAGA (DIKBUDPORA) KABUPATEN BIMA
Authors: Widakdo Sugeng , Ramli Amir Tengku , Ardiasih Lidwina Sri
Published: July 2022

This study aims to determine the influence of leadership, motivation and incentives on employee performance. This research was conducted in the Office Education, Culture, Youth and Sports (DIKBUDPORA) Bima Regency. The samples in this study were employees in the education, culture, youth and sports department of Bima Regency, totaling 66 people, but the researchers used a sample with the Slovin formula so as to get a sample as respondents as many as 56 employees. While the method and data analysis used is a quantitative method with multiple linear regression. Based on the results multiple linear regression analysis, the partial test (t-test) proves that leadership variable (X1) has positive and significant effect on employee performance (Y) in the DIKBUDPORA office, Bima Regency, the variable of motivation (X2) has  positive and significant effect on employee performance (Y) in the DIKBUDPORA office in Bima Regency, and incentives variable also have (X3) positive and significant effect to employee performance (Y) in the DIKBUDPORA office, Bima Regency. The F test result shows that leadership (X1), motivation (X2) and incentives (X3) simultaneous effect the employee performance (Y) in the DIKBUDPORA, Bima Regency, as evidenced by a value of 0.000.
REAL EARNING MANAGEMENT ANALYSIS ON COMPANY’S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19)
Authors: Simon Febryanti , Devi Clarissa Maya , Ariani Yovita , Winata Hansel Angga
Published: July 2022

The first case of Covid-19 was first stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type of coronavirus that can be easily transmitted. Indonesia first imposed the large scale social restrictions called PSBB policy for the first time on April 15, 2020. PSBB is one of the government's efforts to break the chain of spread of Covid-19. There was a decrease of 70% of companies that conducted IPOs from before the Covid-19 period and during the Covid-19 period. The company's performance is the crucial matter in achieving the company's targets and for increasing returns for shareholders. The company's performance in this study was measured using Return On Assets (ROA). The ROA ratio is often used by management to measure the performance of a company and assess operational performance in utilizing the resources owned by the company. Real earning management is one of the ways that can be done by the management to achieve profit targets. In this study, it will focus on real earnings management. The selection of samples using purposive sampling and hypothesis tests is conducted using SPSS 25 with a signification rate of 0.05. The study shows abnormal CFO and discretionary expenses which are factors in measuring real profit management have a significant effect on the company's financial performance.
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS ROA PADA PT BANK CENTRAL ASIA TBK
Authors: Sabrina Nina , Satria Rita , Sari Ratna
Published: July 2022

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) Against Return On Assets (ROA) either partially or simultaneously. The research design used in the preparation of this research is causal associative quantitative which aims to determine the effect of the independent variables on the dependent variable in depth describing or revealing problems, situations, events or revealing facts and trying to find solutions or problem solving. The effect Capital Adequacy Ratio (CAR) on Return On Assets (ROA) at PT Bank Central Asia Tbk has a significant effect between the Capital Adequacy Ratio (CAR) variable on the Return On Assets (ROA) variable seen from the significance value of 0,047 which is smaller than the limit value significance of 0,05.
PENENTU KINERJA UMKM OLEH DINAS PERDAGANGAN, KOPERASI DAN USAHA MIKRO KABUPATEN BOJONEGORO
Authors: Anindita Ferly Arvidia , Kustini Kustini
Published: July 2022

Micro, Small, and Medium Enterprises (MSMEs) are one of the holders of roles in Indonesia's economic growth. One of the active MSME sectors in Bojonegoro Regency is a food and beverage business in Bojonegoro Subdistrict with a small business scale. Small businesses have an important role in increasing the performance of MSMEs, namely through training and mentoring. This study aims to examine the effect of training and mentoring of the Department of Trade, Cooperatives, and Micro Enterprises on the performance of MSMEs in the Bojonegoro Regency. The research sample amounted to 91 food and beverage business actors in Bojonegoro Subdistrict with a simple random sampling technique. Data was collected through a research instrument in the form of a questionnaire. Testing the validity and reliability of the questionnaire was carried out first. In testing the hypothesis through the SEM PLS analysis method, it can be seen that the t-test, p-values, and original sample show that training and mentoring have a significant and positive influence on the performance of MSMEs, where the research hypothesis can be accepted. Based on the results of R2, 99% of MSME performance is influenced by training and mentoring.
PENGARUH PENDEKATAN PERSUASIF, PENDEKATAN FORMAL DAN IKLIM ORGANISASIONAL TERHADAP KEDISIPLINAN KERJA PEGAWAI INSPEKTORAT KABUPATEN BIMA
Authors: Sunarto Mawar Hidayanti , Ramly Amir Tengku , Setiani Made Yudhi
Published: July 2022

Maximum employee discipline must be a concern for organizational leaders. Through a persuasive approach influencing attitudes, beliefs, and behavior as an effort to increase one's awareness and willingness to obey all applicable regulations. The provision of punishment, such as a warning or suspension, is referred to as a disciplinary action. In addition, a conducive and comfortable work climate will create enthusiasm for employees to work, improve performance and work discipline in every job. The purpose of this study was to determine the effect of a persuasive approach, a formal approach, and an organizational climate on the work discipline of the Bima Regency Inspectorate's employees. This study uses a quantitative approach with a survey method. The population is all civil servants in the Bima Regency Inspectorate, totaling 83 employees. In the comparison, the sampling technique is proportional random sampling with the number of samples determined as many as 65 employees. The data collection technique is a questionnaire that has been tested for validity and reliability. Data analysis is a lot of regression analysis through the help of SPSS program. The results of the study revealed that (1) the persuasive approach had a positive and significant effect on employee work discipline at the Bima Regency Inspectorate, (2) the formal approach had a positive and significant effect on employee work discipline at the Bima Regency Inspectorate, (3) the organizational climate had a positive and significant effect on work discipline of employees at the Bima Regency Inspectorate for supervision. The results showed that partially and simultaneously, the variables of the persuasive approach, formal approach and organizational climate had a positive and significant effect on employee work discipline.
PENGARUH PENDAPATAN DAN HARGA PANGAN TERHADAP DIVERSIFIKASI PANGAN DI PULAU JAWA
Authors: Hutagaol Manuntun Parulian , Sinaga Roeskani
Published: July 2022

This study uses data from the National Socio-Economic Survey (Susenas) for the period March 2015, March 2016 and March 2017 which was collected by the Central Statistics Agency (BPS). This study uses the Berry Index (BI) and Modified Berry Index (MBI) analysis methods to measure the level of household food diversification. The results of the analysis state that rice is still an important food ingredient for the people of Java, but along with the increase in household income groups, the proportion of rice consumption also decreases and shifts to consumption of ready-to-eat food and beverages. The level of food diversification is already high. With the increase in per capita income, the level of food diversification also increases. Food diversification experienced positive growth from year to year. Thus, the high income group has the largest share of food expenditure in the processed food and beverage commodity group. In general, food diversification is influenced by food expenditure, food commodity prices, number of family members and area of ??residence. The increase in the price of rice, fish, eggs, vegetables, nuts and fruits reduces the level of diversification. This is because these commodities, especially rice, are staple commodities that are difficult to substitute. An increase in income levels will increase food diversification. Increasing the number of family members reduces the level of diversification. Households in urban areas have a higher level of diversification than households in rural areas.
ANALISIS BUDAYA ORGANISASI PADA PANTI REHABILITASI MENTAL PRIMAGUNA DI SERPONG TANGERANG SELATAN
Authors: Wardani Surti , Sunarya Dini M , Febriana Ana
Published: July 2022

The research aims to analyze the organizational culture at the Primaguna Mental Rehabilitation Center in Serpong, South Tangerang. Through qualitative descriptive method, the research used 15 informants with in depth interview as a primary data collective. The result indicates all employee understand of the two organizational culture which are professional and teamwork. It provides a role to improve employee performance by carrying out a meaning-making and control mechanism to guides and shapes the attitudes and behaviour of employees to be more disciplined and skilled. In general, the emotional relationship of the employees already established well. The role of key executives is important in the process of directing and socializing for employees. To improve team orientation, superiors appoint people in the sub-teams for mutual coordination and cooperation in building a solid team. The inhibiting factors were found. The first is come from internal factor, the employees, low enthusiasm and initiative of the employees that affect the employee performance, the employee saturation caused by daily routines and no training programs were given to develop their skills. Second is the external factor of inadequate facilities and infrastructure, such as limited sport facilities, limited supply of PPE (Personal Protective Equipment), and incomplete the procurement of medical equipment.
ANALISIS RASIO KEUANGAN DALAM MENGUKUR NILAI PERUSAHAAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILTAS PADA PT ELANG MAHKOTA TEKNOLOGI TBK PERIODE 2012-2021
Authors: Rahman Fakung , Purwoko Gatut Dradjad , Rachmi Tiffani Novia
Published: July 2022

This study aims to determine the effect of Current Assets (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA) and Return On Equity (ROE) on Price to Book Value (PBV) at PT Elang Mahkota Teknologi Tbk for period 2012-2021. In this study the authors used causal associative research using a quantitative approach. The data analysis technique used in this study is multiple linear regression with the help of computer software, namely Statistical Product and Service Solutions (SPSS) Version 26. The sampling technique used was purposive sampling method with certain criteria and obtained a sample of 10 financial statements of Elang Mahkota Teknologi Tbk 2012-2021 period. The results of the t test show that CR, DAR and DER variables have no effect on PBV, while ROA and ROE variables have a positive effect on PBV. However, from the results of the F test together (simultaneously) CR, DAR, DER, ROA and ROE variables there is a significant effect on PBV variable. And the results of the R2 Determination Coefficient Test obtained a correlation coefficient value of 0.0947 or equal to 94.7%, which means that the relationship between CR, DAR, DER, ROA and ROE variables to PBV variable is in a very strong category, namely by 94.7% while 5.3% was influenced by other factors outside this model.