bluuebunny/crossref_metadata_2025 huggingface dataset:
Consistency of Application of Standard Operating Procedures (SOP) for Population Administration Services for Making E-KTP in Sidoarjo Regency
Authors: Purbasari Ayu , Mursyidah Lailul
Published: January 2023

This study aims to identify and analyze the application of population administration service SOPs for making E-KTP in Candi District. This research is a qualitative descriptive study using purposive sampling technique. In this study, the informant was the head of the public service section as key informants, sub-district staff and the community as informants. Data collection techniques by observation, interviews and documentation. Analyzing techniques of data collection, data reduction, data presentation, drawing conclusions. The results of research in the field of implementing SOPs for population administration services for making E-KTP in Candi District are consistently carried out by service officers to the community as service recipients that carry out the appropriate SOP. Commitment that the awareness of service personnel is running, continuous improvement of SOPs every year. The application of SOPs is not binding, but is carried out properly and is flexible. All important elements in the implementation of SOPs that are carried out All officers who run SOPs are in accordance with and never violate the SOPs that are made and mutually agreed upon, Good documentation. The existence of supporting and inhibiting factors in the implementation of SOPs.
Implementation of SAK-ETAP-Based Accounting on the Quality of Financial Reports in Micro, Small and Medium Enterprises Batik Tulis in Sidoarjo Regency
Authors: Ramadhani Fibriani Awalia , Hermawan Sigit
Published: January 2023

The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements.
The Influence of Independent Commissioners, Audit Committees, Corporate Social Responsibility (CSR) on Tax Avoidance in Manufacturing Companies in the Goods and Consumption Sub-Sector in 2016-2020
Authors: Sakdiyah Rohmatus , Setiyono Wisnu Panggah
Published: January 2023

This study aims to determine the effect of independent commissioners on tax avoidance, the effect of the audit committee on tax avoidance, the effect of Corporate Social Responsibility on tax avoidance, and the influence of independent commissioners, audit committees, and Corporate Social Responsibility on tax avoidance simultaneously. This study is a quantitative research. . The population used in this study are manufacturing companies operating in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The total population of this research is 41 companies. The population was selected using a purposive sampling technique, so that the sample of this study was 21 manufacturing companies operating in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This type of research data is quantitative. The data used in this study is secondary data, which is sourced from the financial reports of the sample companies. The data collection method uses documentation which refers to the company's financial report. The research data were analyzed by descriptive statistics and panel data analysis. The results of this study prove that independent commissioners and audit committees have no significant effect on tax avoidance. Meanwhile, Corporate Social Responsibility has an effect on tax avoidance in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, independent commissioners, audit committees, and Corporate Social Responsibility have an effect on tax avoidance in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period.
Implementation of Accounting Information Systems and Quality of Human Resources in Realizing Timeliness of Financial Reporting and Disbursement of BOS Funds
Authors: Gunansya Perdana Juliartha , Abidin Fityan Izza Noor
Published: January 2023

This study discusses the application of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement of BOS funds 2020. The purpose of this study is to find out how the implementation of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement BOS Fund. This study uses a qualitative research method with a phenomenological approach where data collection is obtained from interviews and observations. The data analysis technique used in this research is data reduction, data reduction is done by collecting important information and then the data is grouped according to topic so that it can provide a clearer picture and make it easier to collect data. The results showed that the research subjects had implemented the system determined by the government and improved the quality of human resources in order to have the confidence, skills and experience in order to realize the proper reporting of BOS funds so that the disbursement of BOS funds could also be carried out properly. Keywords - Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds.
Mutual Fund Performance: Impact of Stock Market, Interest Rates, and Inflation.
Authors: Aryadi Puspita Dwi , Setyono Wisnu Panggah
Published: January 2023

This quantitative study investigates the relationship between the Composite Stock Price Index (JCI), interest rates, inflation, and the performance of equity mutual funds listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. Secondary data from various literature sources, official websites, and company reports were utilized. Multiple linear regression analysis was employed to analyze the data. The findings reveal that both JCI and interest rates significantly influence the performance of stock mutual funds, whereas inflation exhibits a negative but statistically insignificant effect. Moreover, when considered together, JCI, interest rates, and inflation collectively impact the performance of equity funds. These outcomes highlight the importance of considering macroeconomic factors, specifically the stock market and interest rate dynamics, in assessing and managing the performance of equity mutual funds.

Highlights:

Stock market and interest rates significantly impact equity mutual fund performance.

Inflation has a negative but statistically insignificant effect on mutual fund performance.

Considering macroeconomic factors is crucial for assessing and managing equity mutual fund performance.

Keywords: Stock Market Performance, Interest Rates, Inflation, Equity Mutual Funds, Indonesia Stock Exchange (IDX).
Factors Affecting Income Smoothing in Manufacturing Companies Listed on the IDX (2016-2019 Period)
Authors: Nelly Arifcha , Widodo Heri
Published: January 2023

This study aims to determine the Factors Affecting Income Smoothing (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2016-2019). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that company size has an effect on income smoothing in food and beverage companies listed on the Indonesia stock exchange in 2016-2019. Profitability Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Debt Ratio Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Taxes have an effect on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019.

Highlights:

The study examines income smoothing in food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019 using secondary data.

Company size, profitability, debt ratio, and taxes are identified as factors affecting income smoothing in the studied companies.

Multiple Linear Regression is employed as the data analysis method to analyze the relationships between the variables and income smoothing.

Keywords: Income smoothing, Food and beverage companies, Indonesia Stock Exchange, Company size, Profitability
Development of Crimping Trainer Learning Media in Basic Computer and Networking Subjects at Senior High School
Authors: Jazuli Muhammad Irfan , Untari Rahmania Sri
Published: January 2023

This study develops a novel trainer learning media for computer subjects and basic networking, targeting class XI Computer and Network Engineering students. Employing the Research and Development (R&D) approach with the ADDIE model, the study demonstrates the suitability of the developed media through expert assessments. Validation scores of 90% and 93% from media and material experts respectively affirm its effectiveness. The trainer learning media enhances computer and network learning at SMK Yapenas Gempol, class XI, contributing to educational technology advancement in the field.

Highlights:

Development of innovative learning support: This study focuses on developing a trainer learning media with new innovations, aiming to enhance the learning experience for computer subjects and basic networking.

Feasibility assessment: The research employs the ADDIE model and involves experts' evaluation to determine the suitability of the developed learning media for classroom implementation, with high validation scores obtained from both media and material experts.

Implications for Computer and Network Engineering education: The findings of this study have significant implications for the field of Computer and Network Engineering, contributing to the advancement of educational technology and providing a valuable tool to support teaching and learning processes.

Keywords: Trainer learning media, computer subjects, basic networking, Research and Development (R&D), feasibility.
Psychological Well-Being A Housewifes Who Have Children with Special Needs
Authors: Putri Berliana Putri Pertiwi , Paryontri Ramon Ananda
Published: January 2023

Housewives have a big role in the process of child development.  So that mothers must be understand and find out about the conditions and needs of their children, especially in taking care of children with special needs (Special Needs Children).This research is a qualitative research with a phenomenological approach. The data collection technique used is the interview method.  This study uses 3 subjects as sources of information in extracting data, plus 3 secondary subjects. The data collection technique used is the snowball sampling technique which will meet the criteria: 1) housewives who do not work, and 2) aged 30-40 years old. The results of the research that have been obtained state that the three subjects have psychological well-being based on aspects and factors of the psychological well-being. There are other influences that support the psychological well-being of the subject, gratitude, self-adjustment, self-concept, and regulations that exist in the three subjects.
Highlights:

The role of housewives in child development, especially for children with special needs.
Qualitative research with a phenomenological approach and interview method for data collection.
Psychological well-being of housewives, including factors such as gratitude, self-adjustment, self-concept, and regulations.

Keywords: Housewives, Child development, Special needs children, Qualitative research, Psychological well-being
Gratitude for Overseas Students
Authors: Lestari Dian , Maryam Effy Wardati
Published: January 2023

This qualitative research study with a phenomenological approach aims to investigate gratitude among overseas students and identify the factors that influence their experience of gratitude. The study involved two participants who were overseas students at Muhammadiyah University of Sidoarjo. Semi-structured interviews were conducted to collect data, which was then analyzed using data collection, reduction, presentation, and drawing conclusions or verification. The findings revealed three aspects of gratitude: gratitude through the heart, gratitude through words, and gratitude through deeds. Several factors were identified as influencing gratitude in overseas students, including accepting destiny, knowledge, experience, social support, spirituality, establishing relationships, good intentions, religious practice, inner calmness, and positive thinking. The implications of this research contribute to a deeper understanding of gratitude among overseas students and provide insights for fostering a sense of gratitude in this population.

Highlights:

The study explores gratitude in overseas students and identifies factors influencing their experience.

The research adopts a phenomenological approach to gain a deep understanding of the phenomenon.

The qualitative research design utilizes semi-structured interviews for data collection and analysis.

Keywords: Gratitude, Overseas students, Factors, Phenomenological approach, Qualitative research.
The Relationship between Parental Social Support with Achievement Motivation in Senior High School Students
Authors: Paramita Pradnya Ayu , Ansyah Eko Hardi
Published: January 2023

This research is motivated by a decrease in achievement motivation in Al-Islam Krian High School students. The purpose of this study is to find out and provide an explanation of the relationship between parental social support and achievement motivation in Al-Islam Krian High School students. This research method is quantitative correlation with the subjects of SMA Al-Islam Krian, totaling 269 students. Determination of subjects using proportional sampling technique, namely the determination of samples to take representatives from each group in the population whose number is adjusted to the number of subject members in each group. The variables in this study were parental social support and achievement motivation. The data collection in this study used a psychological preparation scale, namely the Likert scale for the variables of parental social support and achievement motivation. Analysis of the data in this study using SPSS 26.0 for Windows. The results of data analysis showed that there was a positive relationship between parental social support and achievement motivation with an rxy value of 0.517, a significance of 0.000.
The Relationship Between the Self Control and Self Regulated Learning in Students of the Faculty of Psychology and Educational Sciences at University
Authors: Nurdiani Fitri Dyah Rizqi , Laili Nurfi
Published: January 2023

This study aims to determine the relationship between self-control and self-regulated learning in students of the Faculty of Psychology and Education at the University of Muhammadiyah Sidoarjo who have a tendency to have low levels of self-regulated learning. The population in this study were students of the eighth amounting to 463 students and the sample of this study was 210 students who were taken using cluster sampling technique. The data collection technique uses a psychological scale with a likert, namely the self-control scale and a self -regulated learning scale compiled by researchers based on aspects of the scale. The data analysis technique used is the Spearman rho assisted by JASP software. The results of data analysis obtained rxy = 0.694 with a significance value of 0.001 < 0.05, then the proposed hypothesis is accepted, which means that there is a significant positive relationship between self-control and self-regulated learning in eighth semester students of the Faculty of Psychology and Educational Sciences at the University of Muhammaadiyah Sidoarjo.
Career Selection: Framing, Groupthink, and Financial Rewards in Accounting
Authors: Sari Fitria Novita , Rahmawati Imelda Dian
Published: January 2023

This research aims to examine the impact of framing, groupthink, and financial rewards on career selection decisions among accounting students at UMISIDA. The study included 38 active students from the accounting faculty as respondents. Statistical analysis was conducted using the SPSS 20 program, including validity and reliability tests. The findings revealed that framing partially had a positive influence on career selection decisions, with a regression score of 0.233. Moreover, groupthink positively affected career selection decisions, with a regression score of 0.961. When considered together, framing, groupthink, and financial rewards significantly influenced career selection decisions, with a significant level of 0.000 < 0.05. Therefore, it can be concluded that the research hypothesis is supported. This study sheds light on the factors that play a crucial role in career decision-making among accounting students, providing implications for academic institutions and career counselors in enhancing career guidance and decision-making processes.

Highlights:

Framing: Investigating the influence of framing on career selection decisions in the field of accounting studies.

Groupthink: Examining the role of groupthink in shaping career selection decisions among accounting students.

Financial rewards: Assessing the impact of financial rewards on career selection choices in the context of accounting studies.

Keywords: framing, groupthink, financial rewards, career selection, accounting studies
Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights
Authors: Risky Fitria , Ernandi Herman
Published: January 2023

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry.

Highlights:

Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies.

Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry.

Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively.

Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.
Income Tax Rates and Earnings Management in Indonesian Consumer Goods
Authors: Widyastuti Mai , Ernadi Herman
Published: January 2023

This study investigates the influence of changes in corporate income tax rates, tax planning, and company size on earnings management in the consumer goods industry in Indonesia. A purposive sampling method is adopted, including a sample of 16 consumer goods industrial companies listed on the Indonesia Stock Exchange from 2015 to 2019. Secondary data analysis is conducted using SPSS 23. The findings reveal that changes in corporate income tax rates have a negative and significant impact on earnings management. However, tax planning does not show a significant effect on earnings management, and firm size does not exert a significant influence on earnings management. These results contribute to the understanding of factors influencing earnings management practices in the consumer goods industry and have implications for regulatory authorities and stakeholders in enhancing transparency and financial reporting quality. The findings highlight the importance of considering corporate income tax rates as a significant determinant of earnings management practices in the consumer goods industry in Indonesia, thereby providing valuable insights for policymakers, researchers, and professionals in the field of accounting and finance.

Highlights:

Changes in corporate income tax rates have a significant negative impact on earnings management in the consumer goods industry.

Tax planning does not significantly affect earnings management in the consumer goods industry.

Firm size does not exert a significant influence on earnings management in the consumer goods industry.

Keywords: corporate income tax rates, earnings management, consumer goods industry, Indonesia, financial reporting quality.
Optimizing Management Decisions: Special Order Pricing in MSMEs
Authors: Ambarsari Arum , Setiyono Wisnu Panggah
Published: January 2023

This study employs a descriptive quantitative research approach to analyze and test the application of the Analysis of Differential Costs in management decision making regarding the acceptance or rejection of special order prices in MSMEs. Data was collected through interviews and questionnaires, and the analysis focused on the differential costs incurred by Kedai Vivi, a representative MSME, in relation to alternative products. The results of the analysis indicated that accepting special orders in November 2021 yielded a profit of Rp. 1,119,800 for Kedai Vivi, while rejecting the special order would result in a profit of only Rp. 915,790. The findings highlight a positive differential profit, indicating that the differential cost was lower than the selling price set by MSME Kedai Vivi. This study provides valuable insights into the effective utilization of differential cost analysis in supporting management decision making within MSMEs, with implications for enhancing profitability and competitiveness in the global market. 

Highlights:

Differential cost analysis: Examining the differences in costs associated with alternative products or decisions, enabling informed management decision making.

Special order pricing: Investigating the impact of accepting or rejecting special orders on profitability, considering factors such as selling price and differential costs.

MSMEs and profitability: Exploring the implications of effective cost analysis and decision making for small and medium-sized enterprises, enhancing their profitability and competitiveness.

Keywords: Differential costs, Management decision making, Special order pricing, MSMEs, Profitability analysis
Profitability, Liquidity, and Leverage: Exploring Financial Distress in the Mining Sector
Authors: Umamah Rosita , Nurasik Nurasik
Published: January 2023

In the era of the Industrial Revolution 4.0, the competitive landscape among companies is intensifying, necessitating effective business strategies to avoid bankruptcy. This research examines the impact of profitability, liquidity, and leverage on financial distress in mining sector companies listed on the IDX from 2018 to 2020. Using a quantitative approach, the study analyzes data from a population of 41 mining sector companies. The findings reveal that profitability and liquidity, measured through ratios, do not significantly affect financial distress. However, leverage has a significant influence on financial distress. These results provide valuable insights for mining companies in formulating business strategies and managing financial risk to mitigate the potential for distress. The research contributes to the literature on financial distress in the context of the mining sector, addressing the challenges of increased competition and the need for sustainable company performance.

Highlights:

Determinants of financial distress: Investigating the impact of profitability, liquidity, and leverage on the occurrence of financial distress in mining sector companies.

Empirical analysis: Analyzing the relationship between these variables and financial distress using quantitative research methods and ratios.

Implications for mining sector companies: Providing insights for companies in the mining sector to better manage their profitability, liquidity, and leverage in order to mitigate the risk of financial distress and maintain sustainable performance.

Keywords: profitability, liquidity, leverage, financial distress, mining sector
Motivation, Environment, and Discipline: Impact on Employee Performance
Authors: Maisyuroh Munfarizatul , Ubaidillah Hasan
Published: January 2023

This study aimed to investigate the impact of work motivation, work environment, and work discipline on employee performance at a leading organization. The research utilized a quantitative approach, employing data processing in numerical form. The entire population of 52 employees was included as the sample, ensuring a saturated sample. Questionnaires were administered, and data were analyzed using the IBM SPSS version 22 program. The findings revealed that work motivation positively and significantly influenced employee performance, while the work environment also exhibited a positive and significant effect. However, work discipline showed a negative and insignificant relationship with employee performance. These results contribute to our understanding of the factors shaping employee performance and emphasize the importance of fostering a motivational work environment. Highlights: Work motivation and work environment positively impact employee performance. Work discipline does not significantly affect employee performance. This quantitative study explores the interplay between motivational factors, the work environment, and employee performance, providing insights for enhancing workplace productivity. Keywords: Work motivation, work environment, work discipline, employee performance.
Previous Employee Involvement in Pasuruan Bottled Drinking Water Supply Factory
Authors: Nurhadiyanti Vania Rahma , Abadiyah Rifdah
Published: January 2023

This quantitative study explored the relationships between motivation, career development, job satisfaction, and employee engagement at PT. Erindo Mandiri (Aquase) Pasuruan. The research involved 134 randomly sampled employees who completed a Likert scale questionnaire. Using the SmartPLS program, structural equation modeling was employed to analyze the data. The results indicated significant effects of motivation and career development on job satisfaction and employee engagement. Furthermore, job satisfaction was found to mediate the influence of motivation and career development on employee engagement. These findings emphasize the importance of nurturing motivation, providing career development opportunities, and enhancing job satisfaction to foster higher levels of employee engagement. The implications suggest that organizations can utilize these insights to design targeted interventions and policies, creating a positive work environment that enhances employee well-being and contributes to improved organizational performance.

Highlights:

Motivation and Career Development: Key drivers of employee engagement.

Job Satisfaction as a Mediator: Examining its role in linking motivation and career development to employee engagement.

Implications for Organizational Performance: Utilizing findings to enhance employee engagement and promote positive work environments.

Keywords: Motivation, Career Development, Job Satisfaction, Employee Engagement
Maximizing Performance: Work Environment, Career Development, and Motivation Dynamics
Authors: Basyar Moch Alfin , Ubaidillah Hasan
Published: January 2023

This quantitative study aimed to investigate the influence of work environment, career development, and motivation on employee performance. The research was conducted at a private organization, using a sample of 66 employees. Data collection involved distributing questionnaires and employing the IBM SPSS version 16 program for analysis. The findings from the F and T tests indicated that work environment, career development, and motivation had both individual and combined effects on employee performance. This study emphasizes the significance of fostering a conducive work atmosphere, facilitating career growth opportunities, and nurturing employee motivation to optimize organizational performance. The implications of these findings highlight the importance of prioritizing these factors within organizations to achieve sustained success and competitiveness in the global economy.

Highlights:

The study examines the impact of work environment, career development, and motivation on employee performance.

The research adopts a quantitative approach, using data processing and analysis through the IBM SPSS version 16 program.

The findings demonstrate that work environment, career development, and motivation have both individual and combined effects on employee performance.

Keywords: employee performance, work environment, career development, motivation, quantitative research
Pandemic's VAT Revenue: Inflation, Exchange Rates, and Population Challenges
Authors: Wulandari Linna , Rahmawati Imelda Dian
Published: January 2023

This quantitative study investigates the impact of inflation, exchange rates, and population on Value Added Tax (VAT) revenue during the Covid-19 pandemic, specifically focusing on the Kpp Sidoarjo Selatan Regional Office. By employing a time series analysis spanning 36 observations from 2018 to 2020, this research employs a non-probability saturated sampling technique. The data analysis is conducted using Multiple Linear Regression with SPSS 26. The findings reveal that inflation, exchange rates, and population significantly influence VAT receipts during the pandemic. Consequently, these results shed light on the challenges faced by tax authorities and offer implications for policymakers, taxpayers, and economists alike.

Highlights:

Impact of Inflation: Analyzing the influence of inflation on VAT revenue during the Covid-19 pandemic.

Exchange Rate Effects: Examining how exchange rate fluctuations affect VAT receipts amidst the pandemic.

Population Dynamics: Investigating the role of population changes in shaping VAT revenue during the Covid-19 crisis.

Keywords: Inflation, Exchange Rates, Population, VAT Revenue, Covid-19 Pandemic
Social Network Analysis: User Responses to Lazada Marketplace Promotions
Authors: Ubaidillah Meynur Rohmah , Sukmono Rita Ambarwati
Published: January 2023

This study employs qualitative research methods to measure and map user interactions with marketing promotional content on Lazada Marketplace, focusing on images related to vouchers, cashback offers, and flash sales. Data was collected from Twitter and analyzed using Wordij and Gephi to filter and process the data. Social Network Analysis (SNA) with Crawling Data was applied to determine user responses. The findings reveal the patterns of user interactions within the Lazada Marketplace, specifically in relation to vouchers, cashbacks, and flash sales. Furthermore, the study identifies the user response trends between 2018-2019 and 2020-2021, highlighting the marketing promotional content that received the most and least responses. Notably, the results indicate a significant user response to "cashback" marketing promotional content in 2020-2021, while user engagement with such content in 2018-2019 was relatively low. This study contributes to a better understanding of user behavior in response to marketing strategies and provides implications for optimizing promotional content on e-commerce platforms.
Highlights:

User engagement patterns: This study examines the interactions of Lazada Marketplace users with marketing promotional content, shedding light on the dynamics of user responses and engagement.
Cashback effectiveness: The research identifies the effectiveness of "cashback" marketing promotional content, revealing the extent to which users respond to such offers during different time periods.
Implications for optimization: The findings have practical implications for e-commerce platforms, providing insights into optimizing promotional strategies and content to enhance user engagement and maximize marketing effectiveness.

Keywords: User Responses, Marketing Promotional Content, Lazada Marketplace, Social Network Analysis, E-commerce Platforms
Analyzing 7th Graders' Simple Present Errors in Descriptive Writing
Authors: Hikmiawati Azza , Mandarani Vidya
Published: January 2023

This study aims to investigate the dominant errors in the use of the simple present tense by seventh grade students when writing descriptive texts. The qualitative research method was employed, utilizing data analysis techniques to process the collected information. The population consisted of 45 students from two different classes at SMP Muhammadiyah 10, with 37 students' exercise results being analyzed. The data was obtained from students' written compositions in which they employed the simple present tense to describe various subjects. The findings revealed four major error types: omission (46.90%), addition (16.04%), misformation (27.16%), and misordering (9.90%). Among these, omission errors were the most prevalent, comprising 38 errors or 46.90% of the total. The results emphasize the need for targeted instruction and practice to enhance students' mastery of the simple present tense in writing descriptive texts, thereby improving their overall English language proficiency.

 

Highlights:

Error analysis: Identifying and analyzing errors in the use of simple present tense in descriptive texts.

Seventh grade students: Evaluating the proficiency of students in using the simple present tense.

Qualitative method: Employing a qualitative approach to gather and analyze data on error patterns in descriptive writing.

Keywords: simple present tense, descriptive texts, error analysis, seventh grade students, qualitative method.
Digitalization as a Strategy for Collecting Zakat, Infaq, Shadaqoh (ZIS) Funds during the COVID-19 Pandemic by Lazismu East Java
Authors: Prastyo Dwi , Rachmawati Imelda Dian
Published: January 2023

This study aims to describe and explain the application of digitalization in helping to collect zakat, infaq, shadaqoh (ZIS) funds during the COVID-19 pandemic in Lazismu, East Java. This research approach uses a qualitative approach with primary data sources. Data collection was obtained from the results of interviews, observations and documentation. Technical validity of data with triangulation model. The results of this study are the implementation of digital payment systems and digital media in Lazismu, East Java is good. The role of digitalization as a strategy for collecting zakat funds by Lazismu East Java is to provide convenience, expand the market, provide an increasing impact both nominally and non-material zakat funds income. Meanwhile, during the COVID-19 pandemic, the use of digital payment systems was able to raise large amounts of funds amidst the ongoing social restrictions.
The Influence of Promotional Media and Brand Image on the Decision to Choose a High School with Digital Marketing as an Intervening Variable
Authors: Fauzan Risqi Rachmadi , Hermawan Sigit , Supardi Supardi , Fitriyah Hadiah
Published: January 2023

This At the end of 2019 in December in Wuhan, China, the world was stirred up and people were made restless by the corona virus (Covid-19) which had an impact on all sectors of human life, not to mention the world of education. Media information promotion facilities used at SMA Hang Tuah 2 in carrying out the process of accepting new students (PPDB) in order to build a brand image by using the Digital Marketing system. The type of research that will be used is associative quantitative research, namely research that is asking for the relationship between two or more variables. This study aims to determine the influence of variables, namely the variable (X) promotional media and brand image on (Y) the decision to choose Hang Tuah 2 High School Sidoarjo. The data obtained were analyzed using SMART-PLS. Promotional media has no significant effect on election decisions. Brand Image has a significant influence on election decisions. Promotional media has no significant effect on digital marketing. Brand Image has a significant influence on digital marketing. Digital Marketing has a significant influence on election decisions. Promotional media does not have a significant influence on the selection decision through digital marketing as an intervening variable. Brand Image does not have a significant influence on election decisions through digital marketing as an intervening variable. Word of mouth is the most powerful promotional technique in this study, the role of people is very important in promoting services. Customers are very close to service delivery.
Rupiah Exchange Rate, Inflation, and Interest Rates Against LQ45 Index Share Prices Listed on the IDX in Banking Companies
Authors: Mawanda Maulita Dhea , Setiyono Wisnu Panggah
Published: January 2023

This study aims to examine the effect of the Rupiah Exchange Rate, Inflation, Interest Rates on Stock Prices. The approach used in this research is a quantitative approach. The population in this study are 45 LQ45 indexed companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method. The sample in this study was 60 samples obtained from 5 banking companies included in the LQ45 index during the 2019-2021 period. The data used in this study is secondary data taken from the Indonesia Stock Exchange. Analysis of the data used in this study is Eviews version 9 with the aim of testing the Rupiah Exchange (X1), Inflation (X2), and Interest Rates (X3) on Stock Prices (Y). The results of this study indicate that simultaneously there is a significant effect between the Rupiah Exchange Rate, Inflation, and Interest Rates on Stock Prices. While partially the Rupiah exchange rate has a significant negative effect on stock prices and interest rates have a significant positive effect on stock prices, while inflation has no significant effect on stock prices.
Analysis of Calculation of Income Tax (PPH) for 21 Permanent Employees
Authors: Aswijayanti Putri , Dewi Santi Rahma
Published: January 2023

This study aims to analyze the Calculation of Income Tax (PPH) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach with a descriptive approach. The object of this research is the Analysis of Income Tax Calculation (Pph) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). With descriptive research, the researcher only intends to describe (describe) or explain the symptoms that are currently happening. The results of this study indicate that in the procedure for applying the calculation of Article 21 income tax to the income of permanent employees, there is a difference between the calculation of the Article 21 income tax payable according to CV. Global Mulya Persada with the number of calculations according to the Calculation of Income Tax Article 21 which refers to the Income Tax Law no. 36 of 2008. CV. Putri Jaya Persada still uses the old 2015 PTKP tariff. In fact, in 2016 there was a new PTKP as stipulated in the Minister of Finance regulation PMK-101/PMK.010/2016 which is valid until now. As a result, it can be seen that the amount of PPh 21 deposited by CV. Putri Jaya Persada experienced overpayment. CV. Putri Jaya Persada also does not impose fines on permanent employees who do not have an NPWP. In the application of the calculation of PPh Article 21 to the income of permanent employees, it can be seen that the total amount of PPh 21 deposited by CV. Conscience is still underpaid. This is because employee meal allowances are not included as an addition to gross income. Whereas according to the Taxation Law no. 36 of 2008, the meal allowance is one of the components to increase gross income.
The Influence of Product Quality, Price and Promotion on Purchase Decisions of Cosmetic Products in Sidoarjo
Authors: Saharani Andina , Indayani Lilik
Published: January 2023

Skincare is becoming a major necessity for women. With so many products circulating in Indonesia, it makes it difficult for women to choose according to their needs The purpose of this research was to determined  The Effect of Product Quality, Price and Promotion on Purchase Decision of Emina Skincare Product in Sidoarjo. This research is a descriptive study using quantiative methods. The population in this research is woman who had used and buy Emina Skincare. Sampling using Non Probablity Sampling technique. The number of samples used is 80 respondents.  The Data collected using quisionnaire method and the data analysis used is multple linier regression analysis using the SPSS Statistics version 22.The results of the study show and prove the influence of Product quality, price and promotion on the decision to purchase emina skincare in Sidoarjo partially and simultaneosly.
Profitability, Liquidity and Earning Per Share Against Share Prices in Food and Beverage Companies
Authors: Sakdiyah Aminatus , Hariasih Misti
Published: January 2023

The purpose of this study is to prove the effect of profitability, liquidity, and earnings per share on stock prices. This study uses quantitative methods and uses secondary data. The data used in this study is secondary time data from Profitability, Liquidity and Earning Per Share and Stock Prices for the 2016-2020 period. Sampling of this research using purposive sampling method. Annual data for each variable for 5 years and 10 food and beverage companies listed on the IDX. This study uses multiple linear analysis techniques with the application of eviews 9. The results of this study indicate that partially the profitability variable has a negative and significant influence on stock prices, the Liquidity variable has a positive and significant influence on stock prices, and the Earning Per Share variable has a positive influence. significant to stock prices. And simultaneously Profitability, Liquidity, and Earning Per Share affect the stock price of food and beverage companies listed on the IDX.
Company Growth, Company Size, and Investment Decisions on Banking Company Value
Authors: Amelia Lailatul , Prapanca Detak
Published: January 2023

This study aims to examine the effect of firm growth, firm size, and investment decisions on firm value. The approach used in this research is a quantitative approach. The population in this study is banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method. The sample in this study was 72 companies listed on the Indonesia Stock Exchange in 2018-2020. The data used in this study is secondary data taken from the Indonesia Stock Exchange. Analysis of the data used in this study is Eviews version 10 with the aim of testing Company Growth (X1), Company Size (X2), and Investment Decisions (X3) Against Firm Value (Y). The results of this study indicate that simultaneously there is a significant influence between company growth, company size, and investment decisions on firm value. While partially, the variables of firm growth and firm size have no significant effect on firm value, while the investment decision variable has a significant positive effect on firm value.
Social Loafing of Members of the MAPALA Organization in Sidoarjo
Authors: Liemika Firma , Maryam Effy Wardati
Published: January 2023

Social loafing is a tendency for individuals to reduce the effort put into achieving a common goal than when work is calculated individually. The purpose of this study was to see the description of social loafing on members of the Mapala organization in Sidoarjo. This research uses descriptive quantitative research and was conducted in Mapala Sidoarjo. The sample in this study were members of the Mapala organization in Sidoarjo as many as 123 respondents. The data collection technique in this study used a social loafing scale in the form of a Likert scale. The results of this study indicate that 64 out of 123 people have social loafing in the high category (52%). The highest social loafing aspect of Mapala organization members is the evaluation apprehension aspect with an average value of 23.46.
The Relationship Between Hardiness and Academic Procastination in Final Students Compiling Thesis
Authors: Navron Lavida , Dewanti Ririn
Published: January 2023

This study aims to determine the relationship between the 2018 Final Year Students who Compose Thesis at the Psychology Study Program, University of Muhammadiyah Sidoarjo. This research is a type of quantitative research with a correlational approach. The variables in this study are hardiness as the independent variable and academic procrastination as the dependent variable. This research was conducted at Muhammadiyah University of Sidoarjo with a population of 154 students. The sample in this study were 113 students who were taken using simple random sampling technique. Data analysis used the Pearson Product Moment correlation technique with the help of the JASP 0.16 program. The results of data analysis showed that the correlation coefficient was -0.698 with a significance of <0.001, meaning that there was a negative relationship between hardiness and academic procrastination. This means that the higher the hardiness, the lower the academic procrastination, and vice versa, the lower the hardiness, the higher the academic procrastination.
The Relationship Between Parental Social Support and Academic Stress in University Students
Authors: Mukti Salsabila Ayu Setyo , Ansyah Eko Hardi
Published: January 2023

The research was stimulated by the phenomenon of academic stress experienced by students. The purpose of the study was to determine the relationship between parental social support and academic stress in students of the Faculty of Science and Technology, Universitas Muhammadiyah Sidoarjo. Hypothesis proposed that there is a negative connection between parental social support and academic stress on students. There are 312 samples in this research from a total population of 2218 students. Sampling was done by using purposive sampling technique. The research insrumet used is the scale of parental social support dan stress academic with the Likert model. Data analysis using Pearson's Product Moment Correlarion Technique with the help of SPSS 21.0 software. The results of the data analysis of this research showed a correlation coefficient (rxy) of -195 with a significance of 0.001 < 0.05, which means that there is no relevance between parental social support and academic stress on students. This indicates that the higher the parental social support, the lower the academic stress experienced by students. In contrast, the lower parental social support the higher the academic stress experienced by students. The results of this study shows that parental social support has an influence on academic stress by 3.8%.