bluuebunny/crossref_metadata_2025 huggingface dataset:
Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia)
Authors: Andriyanto Andriyanto  , Fiya Zahrotunnisa  , Endang Kartini Panggiarti
Published: August 2024

. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers.
Analisis Penerapan Prinsip Penyajian Dan Pengungkapan Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan Pt Astra International Tbk Periode 2020-2022
Authors: Endang Kartini Panggiarti  , Fanny Fauziah  , Agnes Zerlinda Bella Nathania  , Elvira Ayu Lestari
Published: August 2024

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.
Pengaruh Fasilitas Perpajakan, Profitabilitas, Leverage dan Struktur Modal Terhadap Manajemen Pajak
Authors: Elia Rossa  , Achmad Zauhar Muqtafi  , Afifah Rohmawati  , Alisya Athalia  , Alya Syafikah Rani  , Anissa Pujiwaty  , Yuyun Yuyun
Published: August 2024

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.
Pengaruh Brand Awareness, Tingkat Kepercayaan, Transparansi, Akuntabilitas Dan Tingkat Pendapatan Generasi Milenial Terhadap Pembayaran Zakat Melalui Lembaga Baznas Secara Online
Authors: Obit Dwi Pratama  , Mustafa Kamal Rokan  , Nurul Inayah
Published: August 2024

The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.
Zakat Profesi
Authors: Yenni Samri Juliati  , Abdurrozzaq Ismail
Published: August 2024

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned
Sejarah Dan Perkembangan Wakaf Dalam Islam
Authors: Luthfiah Nazmi  , Yenni Samri Juliati
Published: August 2024

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.
Analisis Pengaruh Kinerja Keuangan Terhadap Profitabilitas Keuangan Pada Perusahaan Transportasi Periode 2019 - 2021
Authors: Nopi Meilani
Published: August 2024

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.
Kajian Literature : Pengaruh Independensi, Profesionalisme Dan Akuntabilitas Auditor Terhadap Kualitas Audit
Authors: Siti Rodiah  , Atika Fitriani  , Nadia Fitri Ramadani  , Sarifah Aini Hasibuan  , Melki Wijaya
Published: August 2024

Previous studies are very important in scientific articles and research. Relevant research is conducted to support theories about identifying influences or correlations between variables. Several elements that affect internal audit quality are discussed in this article, including auditor independence, professionalism, and reliability. The purpose of this article is to gain an understanding of how auditor independence, professionalism, and accountability affect internal audit quality. The results of this study show that: 1) Independence does not affect internal audit quality, 2) Professionalism affects internal audit quality and 3) Auditor credibility affects internal audit quality
Penanganan Sampah Plastik Di Desa Medan Krio Menjadi Barang Berguna Siap Pakai Kab.Deli Serdang
Authors: Tamaulina Br. Sembiring  , Mhd Rifki  , Luthfita Khalisah Nst  , Adly Hakim Nasution  , Agung Gumelar
Published: August 2024

One non-organic waste that is used extensively in daily life is plastic, particularly for food packaging vendors and as a raw material for toy manufacturers. Waste will result from the vast amount of plastic that residents of Medan Krio use and discard after consumption. The goal of the research program's implementation is to enable locals to recycle waste materials to create valuable products. The village of Medan Krio Village has a high population density, which has led to the development of waste management issues. The village has traditionally disposed of waste by burning it and throwing it beside the street, which is why there is a garbage stench. which has a strong odor as a result of careless trash dumping. In light of this issue, Ecobricks may offer a way to lessen plastic waste and turn it into products with a positive economic impact. Method: PAR (Participatory Action Research), which is study that identifies issues and then offers potential solutions. Findings: The Ecobrick technique is being used in Medan Krio Village to make use of plastic waste. A recycling technique known as "ecobricks" uses plastic bottles that have been packed full of non-organic materials until they are extremely hard and dense.
Pengaruh Kualitas Pengendalian Intern Terhadap Efesiensi Operasional Pada Bank Sumut KCP Sei Sikambing Medan
Authors: Hendra Saputra  , Dwihar Fitriani
Published: August 2024

This research aims to analyze the influence of Internal Control Quality on Operational Efficiency. The population in this research is the company PT Bank Sumut in 2021-2023. Data was taken from the financial reports of selected companies by sampling using the questionnaire distribution method. The approach used in this research is quantitative associative analysis. The data analysis technique uses simple linear regression analysis. The research results show that the Quality of Internal Control has an impact on Operational Efficiency.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Dika Febriana  , Astuning Saharsini
Published: August 2024

This research aims to determine the influence of company size, profitability, leverage and financial distress on earnings management in insurance companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method is a quantitative method using secondary data. The population in this study were all insurance companies listed on the Indonesia Stock Exchange (BEI), 18 insurance companies listed on the IDX in 2019-2022, by taking samples using a purposive sampling method to obtain a sample of 11 companies. The data analysis techniques used are descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this research show that profitability partially influences earnings management, while company size, leverage and financial distress do not influence earnings management.
Dampak Kompetensi dan Motivasi Kerja terhadap Kinerja Guru SMK Yadika 13 Tambun
Authors: Carolus Rizky Aditama Don Jose Wee  , Novita Wahyu Setyawati  , Indah Rizki Maulia
Published: August 2024

This research aims to determine whether there is an impact of competency and work motivation on teacher performance at SMK Yadika 13 Tambun. The method used in this research is quantitative, the survey method is used to obtain primary data using questionnaires. The sampling technique used was a saturated sample with 40 respondents. The data analysis technique uses the t test and path analysis processed with SPSS 26. The results of the research show that in the t test (partial negative competency variables have no effect on performance with the calculation results obtained t-count (-2.125 < 2.02619) with a sig value of 0, 40 < 0.05. And the work motivation variable influences performance with the calculation results obtained by t-count (6.163 > 2.02619) with a sig value of 0.00 < 0.05. Based on the f test, simultaneously competence and work motivation have a significant effect on teacher performance.
Pengaruh Kinerja Keuangan, Kompleksitas Operasional, Dan Mekanisme Good Corporate Governance Terhadap Audit Delay Pada Perusahaan Sektor Pertambangan
Authors: Ahmad Fadly Fadhilah  , Hexana Sri Lastanti
Published: August 2024

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.
Pengaruh Literasi Keuangan, Finansial Teknologi, Dan Sikap Keuangan Terhadap Minat Belanja Di E-Commerce
Authors: Della Millenia Sari  , Ery Teguh Prasetyo  , Dody Kurniawan
Published: August 2024

This research aims to examine the influence of financial literacy, financial technology and financial attitudes on shopping interest in e-commerce (case study of students at the Faculty of Ereconomy and Business, Bhayangkara University, Greater Jakarta, users of the Shopee application). Quantitative Research Method and for the sample in this study the author used a purposive sampling method. The sample size used in this research was 96 respondents and focused on Shopee users who were also students at the Faculty of Economics and Business, Bhayangkara University, Greater Jakarta.
The analysis method uses the Multiple Linear Regression method and the research scale uses a Likert scale. The results of this research show that partially the Financial Literacy variable (X1) has a positive and significant effect on Shopping (Y) of 3.787 > 1.986 with a significant value (0.000 < 0.05), the Financial Technology variable (X2) has a positive and significant effect on Shopping Interest (Y) is 2.610 > 1.986 with a significant value of (0.011 < 0.05), the Financial Attitude variable (X1) has a positive and significant effect on Shopping (Y) of 5.097 > 1.986 with a significant value of (0.000 < 0.05). Then simultaneously there is a positive and significant influence on Shopping Interest with a result of 33,670 > 2.70 with a significant value of 0.000 < 0.05.
Peran Kewirausahaan Dalam Memajukan Perekonomian Bangsa
Authors: Amelia Sekar Ayu Pramesti  , Dara Kesumadewi  , Zona Oktavia  , Nur Fitriana
Published: August 2024

This research aims to give stakeholders access to assessment resources so that entrepreneurship can provide the best thing for the progress of the nation's economy. This type of research is descriptive qualitative with a literature study approach. The data collection technique used by the author in this research is a literature study taken from google scholar. The results of this study indicate that entrepreneurship plays a role in encouraging the economic activities of families, communities, companies, and countries. The dynamics of these business activities can encourage economic growth and improve people's welfare. The number of entrepreneurs in Indonesia is still small compared to the population so efforts to increase entrepreneurship must continue. Empirical evidence indicates that entrepreneurs significantly contribute to enhancing the standard of living of people, communities, and nations. Another factor that determines the development of a rich nation and society is entrepreneurship.
Konstruksi Portofolio di Bursa Efek Indonesia ( BEI ) Dengan Metode Markowitz
Authors: Sumi Lala  , Alder Haymans Manurung  , Wirawan Widjanarko  , Muhammad Asif khan  , AWN Fikri
Published: August 2024

Sumi Lala.202010325238. Portofolio Construction On The Indonesia Stock Exchange (BEI) Using The Markowitz method (Empirical Study Of Kompas 100 period December 2014 – September 2023). Investment development is currently very rapid. Ownership of 2 or more items can called a portofolio.Investments will experience increases and decreases in the portofolio. This research aims to understand the level of  return of portofolios formed through Markowitz and also a comparison between portfolios returm with market capitalization and weighting. The shares in the portfolio are shares listed on the Kompas 100 Index. This research uses end of month data for the period December 2014 to September 2023.The results of this research found that 61 shares included in the portolio did not have a negative weight.the next result of this research is that the market rate of return portolio (IHSG) Significantly influences the rate of return of the portfolio that has been formed based on market capitalization significantly 1% Other macro variables US Dollar exchange rate.Interest rates and oil prices do not significantly affect the rate of return portfolios formed based on Market Capitalization.
Pengaruh Stress Kerja, Workload dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT.Graha Inti Permai
Authors: Ernawati Ernawati  , Muhammad Asif Khan  , Ery Bukhari  , Muhammad Richo Rianto  , Choiroel Woestho
Published: August 2024

This research is quantitative research using a questionnaire aimed at employees of PT Graha Inti Permai. Sampling in this research was carried out by distributing questionnaires with a sample size of 105 respondents. The design used in this research is hypothesis testing using the Smartpls 4.0 statistical tool. The results of this research provide an explanation that the Workload variable has a positive effect on employee performance at PT Graha Inti Permai. However, the Job Stress and Work Motivation variables have no effect on employee performance at PT Graha Inti Permai. This research shows that work stress is not the main consideration in employee performance. This research has limited research objects which were only carried out on employees of PT. Graha Inti Permai. In this research, it combines the variables of work stress, workload and work motivation on employee performance at PT. Graha Inti Permai.
Pengaruh Kualitas Produk Dan Kualitas Layanan M Banking KB Star Terhadap Kepuasan Nasabah PT Bank KB Bukopin Tbk Cabang Bekasi
Authors: Yunike Ifani  , Dovina Navanti  , Franciscus Dwikotjo Sri Sumantyo
Published: August 2024

This research aims to determine whether there is an influence of product quality and service quality of M Banking KB Star on customer satisfaction at PT Bank KB Bukopin Tbk Bekasi Branch. This type of research is quantitative. The population in this study is 3.016. The sampling technique uses Non-Probability Sampling using Purposive Sampling techniques. The sample in this study amounted to 102 respondents. Data collection technique by distributing questionnaires via Google Form. Hypothesis testing in this research uses Multiple Linear Regression analysis. The research subjects were consumers of Bank KB Bukopin Tbk Bekasi Branch. The results of this research show that the product quality and service quality variables partially and simultaneously have a significant effect and have a positive influence on the consumer satisfaction variable.
Pengaruh Displin Kerja Dan Kepemimpinan Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening PT XYZ
Authors: Uswatul Fitroh  , Ery Teguh Prasetyo  , Dody Kurniawan
Published: August 2024

Human resources are the most important capital and wealth in every human activity, meaning that a company cannot function properly without human resources. Employees have a role as planners, implementers and supervisors who always play an active role in realizing company goals. The success of a company greatly influences the performance of its employees, because employee performance is a very important starting point for the success of the company.
This research aims to determine the effect of work discipline and leadership on employee performance with work motivation as an intervening variable at PT. XYZ This research design uses a quantitative research design. The population and sample size in this study were all 68 employees of PT XYZ. The data source used is primary data in the form of a questionnaire. The measurement scale used is the Likert scale. The data analysis technique used is Partical Least Square (PLS) with SmartPLS 3.2.9 software.
The research results show that; work discipline, leadership, and motivation have a positive and significant effect on performance; work discipline and leadership have a positive and significant effect on motivation; and work discipline and leadership have a positive and significant influence on performance which mediates motivation.
Analisis Kelayakan Usaha Sego Babat Sapi’i Kabupaten Jember
Authors: Syafina Aulia Mulyonova  , Gusti Nadya Ramadhanti Hariadhi  , Lailatul Lutfia  , Ungsa Lilis Purwanti  , Dini Nuril Fadilah  , M. Dadung Bimantoro
Published: August 2024

This research aims to study and analyze the viability of the business at Sego Babat Sapi’I Jember with the attention of licensing aspects, aspects of production engineering, marketing, management, financial, as well as economic, social, and environmental aspects. The research method used is a type of qualitative descriptive method using primary data types through interviews with owners and employees. The results of the research explain that based on validity analysis on Sego Babat Sapi’i enterprise it can be concluded that the enterprise is worthy to be carried out. This is because even though the licensing aspect has not yet been licensed, other aspects support the business to be run well.
Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak Dan Modal Intelektual Terhadap Nilai Perusahaan
Authors: Widiyati Dian , Lukmana Fariz
Published: August 2024

This study aims to determine the effect of deferred tax burden, tax planning, and intellectual capital on company value in sector consumer non-cyclicals sub sector food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the number of samples in this study, as many as 41 companies obtained through the purposive sampling method were the object of research in accordance with the criteria. A sample of 205 data was obtained. This study used regression analysis of panel data, using Eviews 9. Based on the results of the analysis tested, it shows that (1) Deferred tax burden, tax planning and intellectual capital simultaneously affect the value of the company. (2) Deferred tax burden has no effect on company value, (3) Tax planning has no effect on company value, (4) Intellectual capital has a negative and significant effect on company value.
Strategi Dalam Perencanaan Dan Pengembangan Bisnis
Authors: Made Ayu Alivy Khumaira  , Arin Oktavia Ramadanti  , Diana Putri Damayanti  , Ovia Putri Rahmadani  , Rusdi Hidayat  , Maharani Ikaningtyas
Published: August 2024

This article discusses strategies in business planning and development that are crucial for a company's success. The research identifies various strategies that can be employed to tackle rapidly changing market challenges and increasing competition. Through a comprehensive approach, this article explores various planning methods that can assist companies in achieving their business objectives. The findings from this research can serve as a guide for managers and business leaders in developing effective strategies to achieve long-term growth and sustainability.
Analisis Kompetensi Individu Terhadap Kinerja Karyawan di PT. Semen Indonesia Logistik (SILOG)
Authors: Tantria Desvi Vinata Sari  , Cindy Silvia Agustin  , M. Isa Anshori
Published: August 2024

Individual Competency describes a characteristic or ability possessed by each employee in carrying out work. Of course, paying attention to existing factors and indicators can create quality competencies and improve employee performance. By using the literature study method, it is hoped that we will be able to analyze individual competencies accurately according to data from existing sources. So in this case, the development of human resources within the company will be of high quality. This article describes individual competencies which include the relationship between employee performance and motives, traits, self-concept, knowledge and skills, and the benefits for the company and employees. This material is designed to help employees develop their ability to develop, increase resilience, ability to face problems and develop skills in innovation and improve their individual performance. With individual competency, employees can shape their personality and increase employee knowledge, and employee skills will have a positive impact on maximizing company productivity.
Dampak Globalisasi Terhadap Risiko Keuangan Perusahaan: Risiko Nilai Tukar, Suku Bunga, dan Risiko Negara
Authors: Moch. Iqbal Zulfikar Pd  , Loso Judijanto
Published: August 2024

This study aims to analyze the impact of globalization on corporate financial risk, focusing on exchange rate risk, interest rate risk, and country risk. The research employs a quantitative method, utilizing data from the annual financial reports of multinational companies listed on stock exchanges from 2010 to 2020. Data analysis is conducted using descriptive and inferential statistical techniques, including multiple regression to evaluate the relationship between independent variables (globalization factors such as exports, imports, and foreign direct investment) and dependent variables (levels of financial risk faced by companies). The findings indicate that globalization significantly influences these three types of financial risk. Companies involved in international trade tend to face greater exchange rate fluctuations, dynamic interest rate changes, and higher country risk compared to companies operating in domestic markets. To manage these risks, companies need to develop comprehensive risk management strategies, including the use of derivative instruments, thorough political and economic risk analysis, and investment in advanced technologies. Continuous training and fostering a strong risk culture within the organization are also critical factors in effective risk management. This study provides in-depth insights into how globalization affects corporate financial risk and offers strategic recommendations to enhance financial resilience in a global context.
Exploring the Digital Frontier: Challenges and Opportunities in Sharia Banking Development
Authors: Hapiyah Hapiyah  , Arum Marbawani  , Yasara Nur Ramadhanty  , Zaitun Qamariah
Published: August 2024

This article is a literature review that discusses challenges and opportunities in the development of Sharia banking in the digital era. With the rapid development of technology, the Sharia banking industry is faced with various changes that affect operational methods, services, and interactions with customers. This study explores the various challenges faced by Sharia banking in the digital era, such as data security, technology integration, and regulatory adaptation. In addition, this article also discusses the opportunities that open up for the development of Sharia banking in the digital era, including the potential to increase financial access for the community, the development of innovative products and services, as well as the strengthening of relationships with customers through digital platforms. By understanding these challenges and opportunities, the Sharia banking industry can formulate the right strategy to take advantage of the potential of digitization in expanding coverage and improving sustainability.
Peningkatan Efisiensi Penggunaan Sumber Daya Jaringan Melalui Teknik Load Balancing
Authors: Khoiru Sabila  , Siti Rahayu  , Titin Sumarni
Published: August 2024

This research explores increasing the efficiency of network resource use through load balancing techniques. Load balancing distributes workload evenly among servers to optimize resource usage, maximize throughput, and minimize response time. We compare various load balancing algorithms, such as round-robin, least connections, and least response time, in various network scenarios. Experimental results show that proper load balancing techniques can reduce response time by up to 30% and increase resource usage efficiency by up to 40%. This study highlights the importance of selecting appropriate algorithms based on network traffic and workload characteristics. Implementing effective load balancing strategies can improve the quality of network services and ensure even distribution of workloads, providing practical guidance for network administrators to optimize network performance and efficiency.
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja Terhadap Produksi Industri Rumah Tangga Mebel di Kecamatan Pancur Kabupaten Rembang
Authors: Junarti Junarti  , Parikesit Penangsang
Published: August 2024

Pancur sub-district is an area that has great potential in the wooden furniture household industry. In the Pancur sub-district, the wooden household furniture industry is very easy to find because almost every village has household-scale furniture production. In carrying out household furniture industry production, education and work experience are pending factors in the production process. Low levels of education and work experience in the furniture industry can be a problem in production. Therefore, the aim of this research is to find out how work experience and education level influence the production of home furniture industry in Pancur sub-district, Rembang district. The quantitative descriptive method used in this research is multiple linear regression analysis. The research results show that the level of education does not have a significant impact on furniture production. furniture in the home industry, on the other hand, work experience influences the production of the home furniture industry. However, together the level of education and work experience has a significant influence. This is because the level of education can strengthen the level of work experience.
Dari Risiko Menjadi Peluang: Analisis Strategi Ketahanan Keuangan PT Denpoo Mandiri Indonesia Dalam Menghadapi Perekonomian Global
Authors: Angelina Wijaya Tan  , Nathalie Elshaday Betrix Ambouw  , Shirky Kharisma Fitri Hasnita  , Maria Yovita R.Pandin
Published: August 2024

The ever-changing and volatile global economy poses significant challenges for businesses around the world. Faced with this uncertainty, financial resilience strategies are essential to help businesses not only survive but also thrive in a turbulent environment . This article aims to analyze the financial recovery strategies undertaken by PT. Denpoo Mandiri Indonesia in the face of a volatile global economy. Through a case study approach, we explore the specific steps these companies took to turn risks into opportunities, as well as the strategies that proved most effective in strengthening their key financial positions. Taking into account factors such as portfolio diversification, risk management and financial flexibility, we present an in-depth look at how PT Denpoo Mandiri Indonesia has managed to overcome the challenges of the global economy and turn them into opportunities for growth and long-term success.
Pengaruh Pemberian Reward dan Punishment Terhadap Kinerja Karyawan Pada Perusahaan Pembongkaran Swasta Bekasi Timur
Authors: Andini Isma Aprilia Susanto  , Dudi Akbar
Published: August 2024

This study examines the effect of reward and punishment on employee performance at PT Nadia Rahma, it is important to understand these dynamics in improving the quality of human resources in the era of globalization. The methodology used is a quantitative approach with multiple linear regression, involving 48 employees selected using the saturated sample technique. The results show that reward has a positive and significant effect on performance, while punishment has a negative and significant effect. Simultaneously, these two variables affect performance by 18.4%. These findings are in line with previous research, but also highlight the negative impact of excessive punishment. This study adds novelty by identifying the percentage effect of reward and punishment, providing an in-depth insight into the interaction of the two variables in the context of demolition companies.
Memahami Konsep Kompetensi Karyawan Sebagai Bagian dari Perencanaan SDM
Authors: Marhamah Izat Rodliyah  , Musliyana Musliyana  , Sunarti Sunarti
Published: August 2024

Human resources as a resource in a company have a strategic role compared to other resources. Humans play a very important role in the development of a company. If a company has higher quality human resources than its competitors, then its performance will definitely increase. Human resource and competency planning in a company plays an important role in improving human resources, especially in terms of employee performance, employee performance to help achieve company goals. In this case, employee performance is a result that can be achieved by an individual or group of people in a company organization according to quantitative or qualitative aspects, considering employee compensation. Apart from that, a mismatch between an employee's competency (the employee's educational background and skills) and their job can also make the employee uncomfortable with what they are doing. This of course greatly affects the level of work productivity in the company. Competencies can clarify work standards and expectations that the company wants to achieve and can make it easier for companies to align work behavior with organizational values. Apart from that, HR planning as an activity is a process of how to meet current and future workforce needs for an organization. In meeting current workforce needs, the HR planning process means efforts to fill/cover workforce shortages both in quantity and quality. HR planning emphasizes forecasting efforts regarding workforce availability based on needs in accordance with future business plans.
Pemanfaatan Kecerdasan Buatan dalam Transformasi Intelejen Bisnis untuk Keunggulan Kompetitif
Authors: Rini Wijayaningsih  , Najwa Andini  , Refalina Indah Lestary  , Andi Icha Halifah Rahma  , Nasywa Tazqiya Ramadani  , Jenio Prawirodinata  , Zidan Fadliansyah  , Yusuf Rahman Maulana
Published: August 2024

This study aims to examine the impact of artificial intelligence (AI) on business transformation in the digital era. AI has been widely used in various fields such as manufacturing, economy, education, services, finance, and marketing. This article reviews both the positive and negative impacts of AI, as well as the challenges and barriers in its implementation. Using qualitative research methods and case studies, this study identifies the benefits and advantages of AI and provides recommendations for companies in integrating AI into their business processes.
Inovasi Manajemen Pemasaran : Suatu Kajian Literatur
Authors: Edi Irawan
Published: August 2024

The aim of this research is to discuss innovation in marketing management of village Micro, Small and Medium Enterprises through social customer relationship management (SCRM), digitalization and technological guidance assistance. The method used is a systematic literature review method. Systematic literature reviews are used for the process of identifying, evaluating and interpreting research results relevant to research objectives that include research questions, topic areas and related phenomena. One of the main reasons for conducting qualitative research is because the research is exploratory in nature. Based on the discussion above, it can be concluded that social customer relationship management is defined as a business philosophy and strategy, supported by technology platforms, business rules, processes and social characteristics, which are designed to involve customers in collaborative conversations to deliver mutually beneficial value in a trusted and transparent business environment. Micro, small and medium enterprises need to maintain good relationships with customers and increase their loyalty through knowledge and fulfilling customer needs quickly and precisely. One of the keys for micro, small and medium enterprises to survive in today's competitive business world is through business digitalization, where micro, small and medium enterprises can take advantage of this to develop business performance. Government policy in the form of technical guidance training in the form of training for micro, small and medium enterprises is expected to strengthen the relationship between entrepreneurial marketing and marketing performance.
Perilaku Biaya : Analisis Komparatif Melalui Pendekatan Teoritis dan Praktik Pada Biaya Tetap
Authors: Anisa Rahmawati  , Annatasia Adinda Carina  , Frisa Ayudi Putri  , Jean Tyoma Uli Tasya S  , Zitha Alifia Ramadhana
Published: August 2024

This research aims to provide an explanation related to the basic concepts in the development of cost behavior, which is viewed from theoretical and practical cost behavior. The aim of writing this article is to provide a comprehensive picture of cost behavior towards fixed costs. It is hoped that the results of this research can be used by management in estimating more accurate production costs. For academics, this paper is useful for increasing insight and bringing theoretical concepts closer to a practical level. This research reviews the nature of cost behavior by examining the relationship between total costs and changes in cost drivers, which exist in manufacturing companies. Based on the discussion in this research, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristic that the total costs remain the same, even though the cost drivers change. Meanwhile, variable costs are characterized by total costs that change proportionally to changes in the cost driver.
Pengaruh Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Kecamatan Bekasi Barat
Authors: Ismail Noto Wijoyo  , Martinus Wahyu Purnomo
Published: August 2024

In developing more advanced human resources it is very important, proper employee management can realize human resources or improve the performance of skilled workers and help agencies achieve their goals. West Bekasi District is one of the state administrative bodies responsible for coordinating government administration, serving and empowering the surrounding community. There are several problems, namely a lack of supervision from the leadership, so that there are still employees who arrive late and do not come in without explanation and the facilities provided are inadequate so that employee performance is still less than optimal. This research aims to examine the influence of leadership and work environment on employee performance, both partially and simultaneously. The research method used was a quantitative method with a sample of 37 respondents from the West Bekasi District Office. Data collection techniques were carried out through interviews, observation and questionnaires. Data processing uses SPSS 22 to carry out multiple linear regression tests and hypothesis testing. The results of this research show that partially or simultaneously leadership and the work environment have a positive effect on employee performance.
Pengaruh Kecerdasan Emosional dan Stres Kerja Terhadap Kinerja Karyawan Bagian Produksi Kaos Kaki pada Pt Kahatex Cijerah Kota Cimahi Jawa Barat
Authors: Dahlan Ramdhani  , Pepri Sulistiani Muningsih
Published: August 2024

His research aims to determine emotional intelligence and work stress on employee performance, as well as to determine the magnitude of the influence of emotional intelligence and work stress both partially and  simultaneously on the performance of employees in the sock production section of PT Kahatex Cijerah, Cimahi City. The type of research used in this research is descriptive and associative methods. The number of samples used in this study were 100 respondents who were taken from all employees of the production section, the socks department. To see the relationship between 2 variables, the analysis used is path analysis. This study resulted that the effect of emotional intelligence on performance partially was 35.4%. The effect of work stress on performance partially is 39.4%, so that emotional intelligence and work stress together (simultaneously) are 74.8% while the rest is influenced by other variables not examined.
Proses Manajemen Program Corporate Social Responsibility In-LITE LED 2023 Oleh PT Prima Praxis Komunika
Authors: Mikha Puan Diandra  , Retasari Dewi
Published: August 2024

Many companies utilize PR consultant services in their public relations programs, one of which is In-Lite LED as a client of PT Prima Praxis Komunika or Praxis. In-Lite LED together with Praxis collaborate in organizing external communication programs that require the role of the media, one of which is the in-Lite LED 2023 CSR program. This research aims to discuss in detail the program management process which includes the process of defining problems, planning, implementing action strategies and communication, and evaluation of the in-Lite LED 2023 CSR program by Praxis. This research uses descriptive qualitative methods based on interview data, observation and literature study. The results of this research show that the problem definition process includes an assessment of individual concerns regarding an external condition that can be improved, carrying out informal interviews and secondary analysis via the internet, conducting site surveys, understanding evaluations of previous CSR in-Lite LEDs, as well as conducting brainstorming with client. The planning process includes determining public targets, objectives, strategies and tactics, days, dates and duration of events, spokespersons and talking points, to preparing media documents and preparing other technical needs. The implementation process includes implementing action strategies in the form of CSR programs, implementing active coordination, and implementing communication strategies. Finally, the evaluation process includes media monitoring and internal evaluation of the organizer. Overall, the program management process has gone well, although Praxis can still maximize each process to obtain more in-depth evaluation results regarding the impact on the residents of Untungjawa Island after the program has taken place.
Evaluasi Program Talent Scouting Dalam Rekrutmen dan Pengembangan Personel TNI Angkatan Laut
Authors: Yuni Ratnasari  , Edvien Adi Putra
Published: August 2024

The talent scouting program is an important strategy in recruiting and developing personnel to ensure that organizations, including the Indonesian Navy, have quality human resources and are able to face modern challenges effectively. This research aims to explore the effectiveness of talent scouting programs in the context of the Indonesian Navy to identify and develop potential talents. This research aims to evaluate the relationship between talent selection methods, information sources, supporting technology, and development programs on the quality of Indonesian Navy personnel recruited through the talent scouting program. This study uses a quantitative approach by analyzing data from 55 respondents involved in the Indonesian Navy's talent scouting program. Data was collected through surveys using structured questionnaires, and analyzed using statistical techniques such as simple linear regression to evaluate the relationship between the variables studied. The results of the analysis show that talent selection methods and information sources have a significant influence on the quality of Indonesian Navy personnel (beta coefficients 0.62 and 0.58, respectively, t = 3.75, p = 0.002 and t = 4.21, p = 0.001). However, assistive technology showed a less significant effect (beta coefficient = 0.35, t = 1.80, p = 0.087). The development program was found to have a significant positive impact on personnel quality (beta coefficient = 0.70, t = 4.55, p = 0.000). The regression results show that the overall model is significant (F = 6.21, p = 0.001), confirming the importance of the variables studied in improving the quality of Indonesian Navy personnel through talent scouting programs.
Pengaruh Struktur Modal, Profitabilitas, Growth Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Consumer Non-Cyclical Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2018-2019
Authors: Natalia Palentina Purba  , Diana Hasyim
Published: August 2024

Tujuan penelitian ini adalah untuh mengetahui bagaimana pengaruh struktur modal, profitabilitas dan growth terhadap nilai perusahaan dan kemampuan kemelikan manajerial sebagai variabel pemoderasi pada perusahaan consumer non cyclicals. Pengambilan sampel diambil menggunakan metode purposive sampling, terdapat 28 perusahaan yang dijadikan sampel pada penelitian ini. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis data panel dan MRA dengan menggunakan software eviews12. Hasil penelitian menunjukkan bahwa Struktur Modal secara parsial tidak berpengaruh dan signifikan terhadap nilai perusahaan, Profitabilitas secara parsial berpengaruh dan signifikan terhadap nilai perusahaan, Growth secara parsial berpengaruh dan signifikan terhadap nilai perusahaan, Kepemilikan manajerial mampu memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan, dan kepemilikan manajerial tidak mampu memoderasi growth terhadap nilai perusahaan. Koefisien determinasi yang disesuaikan Nilai adjusted R Square sebesar 0,117940 atau 11,7940%. Nilai koefisien determinasi tersebut menunjukkan bahwa variabel independen yang terdiri dari Struktur modal, Profitabilitas dan Growth mampu menjelaskan variabel Dependen (PBV) sebesar 11,7940%, sedangkan sisanya 88,206% dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.