bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Instruments for Assessment of Basic Movement Skills PJOK Elementary School
Authors: Dewi Rahma , Verawati Indah , Pane Bessy Sitorus , Nurkadri Nurkadri
Published: July 2022

This study aims to analyze the validity results and the reliability and practicality of the basic movement skills assessment instrument for primary school PJOK. The research method in this study uses an R & D development model using an analysis modified by researchers into three stages, namely define, design and develop. The results of the validity were analyzed using the T Score from several aspects assessed by experts with an ideal percentage value of 90% with a very good category and suitable for use. The results of instrument reliability on a small scale use GENOVA analysis, for locomotor indicators (0.90), manipulative indicators (0.91). The practicality of the instrument which was analyzed using a T score obtained an average score of 52.33 and from the T score of each rater I (49), rater II (54), and from rater III obtained a T score (54) and based on the teacher's assessment of the instrument assessment of basic movement skills is quite practical. In conclusion, the instrument for assessing basic movement skills in PJOK learning that was developed has met the requirements of validity, reliability and practicality, as an evaluation tool that can be used further by primary school PJOK teachers.
The Influence of Pedagogic and Professional Competencies on the Performance of Physical Education Teachers of Elementary Schools in Padang
Authors: Masrun Masrun , Damrah Damrah
Published: July 2022

The goals of this research was to analyze the Influence of pedagogic and professional competencies, and its effect on the performance of the Physical Education teacher of the Elementary School level in Padang, West Sumatra. This study applies the causal associative method, and uses  54 samples. The data collection techniques  using tests and questionnaires. The data is processed by using the IBM SPSS software application. The result of this research shows  that from 54 physical education teachers who have competence in the poor category, 63.45%, consisting of pedagogic competence 64.87% is in the less category, and 64.43% professional competence is in the less category. For male teachers, pedagogic and professional competencies are correlated with teacher performance. The data also shows that there are differences in the relationship and influence between the pedagogic and professional teachers of male and female teachers. Based on the analysis, we could make the conclusion that the pedagogical and professional components are the main factors regarding the success of the performance of physical education teachers  at the elementary school level in the city of Padang, West Sumatera.
Development of Application Based Football Learning
Authors: Supriadi Amir , Mesnan Mesnan
Published: July 2022

The method used in this research is to use R & D research methods used to develop products in the form of applicationbased soccer learning devices. The subjects in this study involved students from the sports science faculty (FIK) with a small scale trial involving 20 students of sports coaching education (PKO) and a large scale trial involving 40 creative and recreational physical education students (PJKR). The results of the assessments of 3 experts showed the results of 93% assessments of learning experts, 93% of media experts' assessments and 90% of soccer lecturers. The results of the small group trial showed a percentage of 88%, the large group trial showed a percentage of 90%. The conclusion in this study is that the development of application-based soccer learning is feasible to be used as a support in soccer learning.
Interactive Multimedia Based Long Jump Athletic Learning During the Covid-19 Pandemic at FIK UNIMED
Authors: Suharjo Suharjo , Akhmad Imran , Ravsamjani Faridz , Daulay Dicky Edwar
Published: July 2022

Jump numbers are included in the classification of skill types that are acycliccombined. This means that there is a cyclic movement which is then continued with the acyclical movement so that it can take advantage of the part method (partmethod) and the whole (whole method). It provides an understanding of audio as something related to reception through sound and hearing. Visual is something related to the eye or vision, props, can be seen and witnessed. It can be said that audio visuals are "something related to reception through hearing and sight, sound and props, audible and witnessable". In this case, audio visual media is used to record the initial ability of students by analyzing movements using kinovea applications so that specific movement hasis are obtained. The use of audio visual media to evaluate the series of long jump movements can be one alternative in determining learning variations that are in accordance with the ability of students. The methods used in this study use development research. Research in this learning model uses quantitative approaches as well as using the Research & Development (R&D) development model of Borg and Gall. The product development procedure can be described as follows: a) Determination of ideas, b) Model making, c) Evaluation.The subject used in the athletics course of the Long Jump branch in FIK UNIMED students is qualitative data, because it is expressed by sentences and not numbers, while the quantitative data is obtained by converting qualitative data by giving a score to the data that has been collected.
Development of Preparation of Exercise Programs to Improve Physical Fitness Through Applications to Banyuasin III Men's Volleyball Club Athletes
Authors: Nugroho Heri , Iyakrus Iyakrus , Bayu Wahyu Indra , Usra Meirizal , Hartati Hartati , Syafaruddin Syafaruddin
Published: July 2022

This study aims to determine the development of the preparation of the right exercise program to improve the physical fitness of athletes through the application at the Banyuasin III Men's Volleyball Club. The research and development method used is the Borg and Gall model, with data collection techniques in the form of observation, tests, and questionnaires. The data obtained from the results of this study will be analyzed to determine the quality of developing an exercise program in improving physical fitness using an analysis of validity, practicality, and effectiveness. The results of the study concluded that the resulting product was an exercise program to improve the physical fitness of athletes consisting of 6 posts at each meeting and compiled based on input and advice from coaching experts, exercise program experts, and fitness experts. The product that has been created has been tested on a small scale with 10 volleyball athletes, on a large scale with 25 volleyball athletes, and has met the validity, practicality, and effectiveness tests. The implications of developing this training program are very good so that it can be used by athletes, especially volleyball and generally other sports athletes as needed.
Development of a Model for Preparing an Exercise Program to Improve the Physical Condition of Table Tennis Club Athletes in the City of Lubuklinggau Through the Application
Authors: Cahyuni Dinda Dwi , Iyakrus Iyakrus , Bayu Wahyu Indra
Published: July 2022

This study aims to determine whether the development of an exercise program formulation model can improve the physical fitness of table tennis athletes through valid and practical applications.  This research method uses the Borg & Gall model, and data collection uses observation, tests, and questionnaires. The data analysis in this study consisted of an analysis of the validity, practicality, and effectiveness. The findings of this study are the product resulting from the development of an exercise program suitable for mass use. This is reinforced by the results of expert evaluations of table tennis practitioners, the responses of coaches and athletes, as well as physical fitness tests for athletes. The results of the validity state that the product is categorized as very good, with a very high level of practicality for the response of coaches and athletes, and the preparation of an effective training program to improve the physical fitness of athletes.
Speed Test and Measurement Tools Shooting Sensor Based
Authors: Zega Yoepiter , Supriadi Amir , Novita Novita
Published: July 2022

Tool and test and measurement of shooting sensor-basedThis research was carried out on athletes from Darul Ulum Fc and Bangsal FC in May 2022. This type of research is a development research with a Research and Development (R&D) from Sugiyono. This research was conducted with this research carried out with 9 stages (1) Research and information collecting, (2) Planning, (3) Develop preliminary form of product, (4) Preliminary field testing, (5) Main product revision, (6) Main field testing, (7) Operational product revision, (8) Operational field testing and (9) Final product. The population in this study used athletes from Darul Ulum FA and Bangsal FC. The sampling technique used purposive sampling with the first phase of the trial, which consisted of 15 athletes from Darul Ulum FC and the second phase of the trial, which consisted of 17 Bangsal FC athletes. Furthermore, from the first stage of the trial, which amounted to 15 people, the figure was 93.16% with the Very Eligible criteria, then from the second stage of the trial which amounted to 17 athletes, the figure was 93.52% in the Very Eligible category. Based on the data obtained, the development of a shooting speed measurement tool is declared feasible to be developed as a sensor-based test and shooting.
Analysis the Application of Public Health Protocols of Covid 19 in Malang City, East Java, Indonesia
Authors: Bekti Susilo , Mistianah Mistianah , Aris Tria Muhamad , Pangestuti Ardian Anjar , Yati Yati
Published: July 2022

Cases of Covid 19 infection have spread to almost all parts of Indonesia country. The government has issued a policy regarding the implementation of health protocols in order to carry out daily activities to reduce the transmission rate. This study aims to identify the implementation of public health protocol during the Covid 19 pandemic in Malang, East Java, Indonesia. This research is a descriptive quantitative research. Data analysis in this study uses univariate analysis. The population in this study is the citizens of Malang city as many as 137.367 people with a sample of 100 respondents. The data was taken by a questionnaire consisting of data on the characteristics of the respondents and their behavior. The data was collected using purposive sampling. The results of the study indicate that public knowledge is in the good category as much as (75%) the public attitude is in the sufficient category (60%) and the public actions are in the sufficient category (66%).
Pengaruh Personality Traits dan Competitive Advantage terhadap Keberlanjutan Usaha Dimoderasi Oleh Social Innovation Orientation
Authors: Wijayanti Ajeng , Hanandia Dian Fitri
Published: July 2022

This study aims to prove the moderation of social innovation orientation on the influence of personality traits and competitive advantage on business sustainability. The sample used is 100 business owners based in Jakarta. The research method used in this study is structural equation modeling by proving several research hypotheses using the Smart PLS software. This study proves that personality traits have no significant effect on business sustainability, while competitive advantage independently can affect business sustainability. For interaction moderation, social innovation orientation concluded that the results weakened personality traits towards business sustainability and for moderation interaction, social innovation orientation concluded that it was not moderating and weakened competitive advantage on business sustainability. A company must have a competitive advantage in order to compete more effectively in the business world. Strategies need to be developed properly to work with others in order to create company sustainability. Social innovation affects the sustainable development of enterprises and achieves social needs without harming the natural environment. Social innovation orientation can clearly play an important role in solving social problems with novel and innovative ideas that contribute to social value outcomes. However, every company requires extra effort and a well-planned strategy if it wants to maximize the sustainability of its company going forward.
Dampak Accrual Basic dan Sistem Pengendalian Intern Pemerintah terhadap Akuntabilitas kinerja Instansi Pemerintah
Authors: Mujennah Mujennah , Safriansyah Safriansyah , Firdaus Iqbal , Fatimah Siti
Published: July 2022

Researchers tested whether the application of accrual-based government accounting standards (SAP) as a form of GCG was able to improve the performance of government agencies KESBANGPOL through accrual-based SAP variables and a good internal control system was expected to be able to realize good governance. This study uses nine variables. Researchers distributed questionnaires to 47 employees of Kesbangpol Banjarmasin and tested the data through multiple regression analysis. The results showed that the accrual-based SAP implementation variables had an effect, and human resources, risk management, and supervision had a positive effect on AKIP. Variables of organizational commitment, information technology, control environment, control activities, information, and communication do not affect AKIP.
Pengaruh Kegagalan Keuangan terhadap Nilai Pasar Perusahaan-Perusahaan Retail Indonesia Yang Terdaftar di Bursa Efek Indonesia
Authors: Kurniasari Iis , Syah Tantri Yanuar Rahmat
Published: July 2022

The development of e-commerce in Indonesia became a factor that threatened retail businesses, even some of them went bankrupt due to liquidation that led to financial failure. Financial failure is not detected within a certain time so it is likely that the company will go bankrupt. This study aims to determine the effect of financial distress on the market value of Indonesian retail companies listed on the Indonesia Stock Exchange. The study was conducted quantitatively. The study was conducted on 17 retail companies in Indonesia on the Indonesia Stock Exchange which published their audited financial statements for 3 consecutive years, namely 2016-2018. The sampling technique used was purposive sampling. The independent variable is financial failure measured by using the Altman Z-score and the dependent variable is market value. Data were analyzed by linear regression panel data with fixed effect method. The results show that the Altman model can be used to measure signs of corporate financial distress. Most of the 2016-2018 IDX retail companies are not vulnerable to financial distress and are in a healthy financial situation. Financial distress is stated to have a significant and positive effect on the market value of BEI retail industry companies in 2016-2018.
Pengaruh Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019
Authors: Rahmi Namira Ufrida , Wijaya Venny Veronika
Published: July 2022

The purpose of this study was to examine the effect of Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value shows that the value of all assets owned by company, which can be used as a sign for investors to invest in a company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially corporate social responsibility and free cash flow have significant effect on the firm value but enterprise risk management and leverage have no effect on the firm value. Variable enterprise risk management, corporate social responsibililty, free cash flow and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.
Pengaruh Faktor Keuangan terhadap Financial Distress dengan dimoderasi oleh Komite Audit
Authors: Evrilianingsih Anita , Shaffana Amalia Annisa
Published: July 2022

Research on the company's financial difficulties is very important because it can lead to bankruptcy which will have a bad impact on the country's economy. This study aims to provide empirical evidence about the influence of financial factors, namely operating cash flow per share (OCFS) and current ratio (CR) in predicting financial distress moderated by the expertise of the audit committee. This research is a quantitative study on property & real estate sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The number of samples as many as 36 companies from 73 populations was obtained through the purposive sampling technique. This study uses the Moderated Regression Analysis (MRA) method in analyzing the processed data using the SPSS application. The results showed that operating cash flow per share can reduce financial distress while the current ratio has no effect on financial distress. In addition, it was found that the expertise of the audit committee strengthens the relationship between operating cash flow per share and financial distress, but not the relationship between the current ratio and financial distress. This research is useful to provide insight to investor,company’s management, financial institutions, stakeholders and other related parties in future decision making.
Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19
Authors: Sari Eva Risqita Listya , Pravitasari Dyah
Published: July 2022

Entrepreneurship among students is mushrooming. This is because students' thinking has changed. Those who have not done entrepreneurship because they have not realized the ability and intention to organize efforts to realize the dream of becoming a successful entrepreneur. This research has the aim of to analyze influence of e-commerce perception, venture capital and the use of accounting information systems in entrepreneurship decision-making in the Covid-19 pandemic. The population to be studied is all students of the Majoring in Sharia Accounting class of 2018, Sayyid Ali Rahmatullah Tulungagung State Islamic University. The study sample was 70 students selected by random sampling method. This research uses quantitative methods. The type of research conducted is associative. The method of data collection used is to distribute questionnaires. The results of this study showed that the perception of e-com merce and the use of accountin g infor mation systems had a pos itive and sign ificant effect on entre preneurship decisions in the Covid-19 pandemic, venture capital had no effect and was insignificant to entrepreneurship decisions in the Covid-19 pandemic. If tested simultaneously, it shows that the three variables, namely perceptions of electronic commerce, venture capital and the utilization of accountancy information systems, affect entrepreneurship decisions at Covid-19 pandemic.
Tax Avoidance Terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset
Authors: Nihayah Siti Zulfatin , Oktaviani Rachmawati Meita
Published: July 2022

Tax avoidance is a tax avoidance practice carried out by taxpayers, especially corporate taxpayers to reduce or even eliminate the tax burden by taking advantage of loopholes. In tax policies and regulations. This study aims to analyze and examine the effect of independent commissioners, asset growth and fiscal loss compensation on tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, 2016-2020. With a final sample of 60. The method used in this research is using purposive sampling technique. The data analysis technique uses panel data regression analysis using the Eviews 12 program. The results of this study partially explain that independent commissioners have a significant negative effect on tax avoidance, asset growth has no significant effect on tax avoidance. And fiscal loss compensation has no significant effect on tax avoidance.
Apakah Perilaku Kewarganegaraan Organisasi Dan Komitmen Afektif Berperan Dalam Kesiapan Karyawan Untuk Berubah?
Authors: Desvina Amelya , Siregar Onan Marakali
Published: July 2022

Changes in digitization at Tirtanadi Regional Water Company Medan (PDAM Tirtanadi) as a form of the organization's efforts to overcome the problem of offline services. The importance of employee readiness to change PDAM Tirtanadi Medan will support the planned transformation as expected. This study aimed to determine the effect of organizational citizenship behavior (OCB) and affective commitment on employee readiness to change at PDAM Tirtanadi Medan. This study used quantitative methods involving 88 employees as research samples. The sampling technique was simple random sampling. The data collection used was a questionnaire using a Likert scale which was distributed to respondents via a google form. The data analysis technique used an instrument test of reliability validity, classical assumption test, and hypothesis test was done by using multiple linear regression analysis. The results of this study indicate that OCB and affective commitment have a significant effect on employee readiness to change at the PDAM Tirtanadi Medan partially and simultaneously. The effect is given by OCB and affective commitment contributed to employee readiness to change, which is amounting to 14.6%. In this case, it is necessary to increase OCB and affective commitment that is right on target so that it can continue to improve employee readiness for the better. So that the increase in company productivity will also increase
Pengelolaan Keuangan, Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan
Authors: Leunupun Pieter , Persulessy Grace , Souhuwat Melisa Yuliana
Published: July 2022

Tujuan penelitian ini adalah untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan Pemerintah Daerah. Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah di Kabupaten Seram Bagian Barat. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yaitu, seluruh staf atau karyawan yang ada dalam instansi pemerintahan tersebut. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan daerah. Hal ini dapat disimpulkan bahwa pengelolaan keuangan daerah yang dilakukan sesuai dengan peraturan dan ketetapan pemerintah tidak dapat menjamin bagusnya kualitas laporan keuangan pemerintah suatu daerah. Sementara itu sistem akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah pemerintah Kabupaten Seram Bagian Barat. Hal ini membuktikan bahwa sistem akuntansi keuangan daerah yang berjalan efektif akan menghasilkan informasi laporan keuangan yang berkualitas. Artinya jika semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat. Peningkatan penerapan pengelolaan keuangan daerah serta sistem akuntansi keuangan daerah perlu terus dilaksanakan melalui kegiatan pimpinan serta seluruh pegawai BPKAD setempat, yang dilakukan bukan hanya bersifat incidental dan responsive atas kasus tertentu saja, tetapi bersifat terus-menerus. Kualitas laporan keuangan dalam instansi pemerintahan harus benar-benar memenuhi standar pelaporan karena ketimpangannya akan memberikan dampak ke berbagai bidang.
Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Saat Pandemi Covid-19
Authors: Suwandi Eko Darmawan
Published: July 2022

Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin (NPM) dan Operating Expenses to Operating Income (BOPO) terhadap Return On Assets (ROA). Jenis penelitian yang digunakan adalah Explanatory Research, dengan pendekatan kuantitatif. Teknik pengambilan sampel dengan purposive sampling dengan kriteria perusahaan logistik yang menyajikan laporan keuangan periode 2019 sampai 2020 dan diperoleh sebanyak 7 perusahaan maka diperoleh 14 sampel data. Analisis yang digunakan adalah analisis regresi linier berganda.  Hasil penelitian ini diketahui bahwa secara simultan dan parsial NPM dan BOPO berpengaruh signifikan terhadap ROA.
Model Financial Technology (Fintech) Syariah di Sumatera Utara
Authors: Mujiatun Siti , Jasin Hanifa , Fahmi Muhammad , Jufrizen Jufrizen
Published: July 2022

This study aims to analyze Islamic Financial Technology (Fintech) using a SWOT analysis approach in North Sumatra. This type of research uses qualitative research methods. Data collection techniques in research using interviews. This research was conducted in several Islamic Banks in North Sumatra, such as Bank Syariah Indonesia, BCA Syariah, Bank Mega Syariah, Bank Niaga Syariah and Bank Muamalat Indonesia. Data analysis technique with SWOT analysis. The results show that the opportunity for Islamic financial technology for Islamic banking is how financial technology as a newcomer can synergize with financial institutions, especially Islamic banking. After the researchers conducted the analysis, the conclusion of the financial technology opportunity is the opportunity to create income for Islamic Banking through collaboration with financial technology companies. And can facilitate customers such as transfer of funds, payments, borrowing capital, credit to asset management. Furthermore, the challenge for Islamic banking because of the existence of financial technology is the rise of crime in the world of technology and information.
Determinan Firm Value Creation Di Indonesia
Authors: Mispiyanti Mispiyanti , Junaidi Junaidi
Published: July 2022

Firm value creation menjadi penting bagi entitas bisnis yang sukses. Penciptaan nilai bagi pelanggan akan membantu dalam operasional dan pelayanan. Di sisi lain, penciptaan nilai bagi pemegang saham berupa peningkatan dividen dan harga saham dapat menambah dana operasional entitas tersebut kedepannya. Penelitian ini bertujuan untuk menganalisis bukti empiris faktor pendorong peningkatan firm value creation pada perusahaan di Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2020. Sampel dalam penelitian ini sebanyak 337 perusahaan yang dipilih berdasarkan metode purposive sampling dan dianalisis menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa hedging tidak berpengaruh terhadap firm value creation dikarenakan banyak dana yang perlu dipersiapkan perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk melakukan hedging dalam jumlah besar. Sedangkan debt financing berpengaruh positif terhadap firm value creation yang menunjukkan kemampuan perusahaan dalam menyeimbangkan perolehan dan penggunaan dana tersebut pada proyek investasi produktif. Namun firm size berpengaruh negatif terhadap firm value creation dikarenakan perusahaan yang memiliki total aset besar cenderung lebih kecil dividennya. Hasil penelitian mengimplikasikan tingginya biaya hedging di Indonesia sehingga banyak perusahaan yang tidak menggunakan hedging dalam memitigasi risiko. Selain itu, perusahaan mampu mengelola debt financing dalam pengalokasian ke investasi mampu meningkatkan firm value creation. Namun, firm size yang besar belum tentu meningkatkan firm value creation tetapi menurunkan firm value creation.
Pengaruh Concept Blue Economy Dan Green Economy Terhadap Perekonomian Masyarakat Kepulauan Seribu
Authors: Wijayanti Ajeng , Ramlah Ramlah
Published: July 2022

Penelitian ini merupakan penelitian sebagai informasi pengetahuan mengenai pemberdayaan dan  konsep pembangunan berkelanjutan di kepulauan seribu. Penelitian ini bertujuan untuk menganalisis strategi pemberdayaan masyarakat, Concept Blue Economy dan Green economy yang dapat mempengaruhi pendapatan masyarakat kepulauan seribu. Analisis ini menggunakan variabel Independen yaitu Pemberdayaan Masyarakat, Variabel Dependen yaitu Pendapatan Masyarakat dan Variabel Moderatingnya yaitu Concept Blue Economy dan Green Economy.  Sempel yang digunakan dalam penelitian ini adalah Masyarakat Kepulauan seribu dengan sampel sebanyak 170 Orang kepulauan seribu dari 6 kelurahan yang ada di kepulauan seribu dan yang memiliki kiteria tertentu. Teknik pengumpulan data yang digunakan dalam penilitian ini adalah probability sampling. Metode statistik menggunakan Analisi Regresi Linear Berganda,dengan pengujian hipotesis uji Statistik t. Penelitian ini diuji menggunakan SPSS dan Smart PLS.Penelitian ini menerapkan skala likert dengan skala 5 point untuk mengukur variabel penelitian. Hasil penelitian ini menunjukkan bahwa Concept Blue Economy berpengaruh signifikan terhadap pendapatan masyarakat , Concept Green Economy berpengaruh signifikan terhadap pendapatan masyarakat , Strategi Pemberdayaan Masyarakat tidak berpengaruh signifikan  terhadap pendapatan masyarakat  di Kepulauan Seribu,  Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh Concept Blue Economy dan Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh Concept Green Economy.
Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak dimoderasi dengan Surat Keterangan Asal
Authors: Wijayanti Ajeng , Siahaan Martha Uliana
Published: July 2022

Perdagangan internasional dibuat suatu negara sebagai upaya dalam menjalin kerjasama berbagai negara dengan tujuan mengoptimalkan pertumbuhan ekonomi negara. Indonesa juga telah menjalin kesepakatan perdagangan bebas atauFree Trade Aggrement (FTA) dengan beberapa negara.Bertransaksi di pasar internasional mengharuskan impotir guna melengkapi beberapa-dokumen penting seperti Harmonized System Code , Surat Penetapan Tarif dan/atau Nilai Pabean, Surat Keterangan Asal sebagai persyaratan. Tujuan penelitian ialah membuktikan pengaruh Harmonized System Code dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak yang dimoderasi oleh Penggunaan Surat Keterangan Asal .Kebaharuan penelitian ini terletak pada pemilihan variabel Harmonized System Code sebagai variable independen dan menepatkan Surat Keterangan Asal sebagai variabel moderating.Jenis penelitian ini ialah penelitian kuantitatif deskriptif.Variabel dependen yakni penerimaan pajak, variable independen yakni Harmonized System Code dan Surat Penetapan Tarif dan/atau Nilai Pabean , dan variable moderasi yakni surat keterangan asal. Populasi penelitian ini ialah wajib pajak, sehingga sampel penelitian ialah wajib pajak yang melakukan impor barang. Metode analisis yang digunakan ialah uji validitas, uji reabilitas, uji koefisien determinasi, dan uji hipotesis. Hasil penelitian bisa diketahui bahwasanya Surat Penetapan Tarif dan/atau Nilai Pabean dan penggunaan Surat Keterangan Asal mempunyai pengaruh terhadap penerimaan pajak, sedangkan pada penentuan Harmonized System Code tidak mempunyai pengaruh terhadap penerimaan pajak. Selain itu, penggunaan Surat Keterangan Asal dapat memoderasi pengaruh penentuan Harmonized System Code  dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak

 

Kata kunci: Harmonized System Code,Surat Penetapan Tarif Pabean, Surat Keterangan Asli , Penerimaan Pajak
Dampak Tax Planning dan Digitalisasi Layanan Pajak terhadap Kepatuhan Wajib Pajak dimoderasi oleh Nasionalisme
Authors: Tambun Sihar , Resti Resti Riandini
Published: July 2022

The purpose of this study was to examine tax planning, digitization of tax services, and nationalism on taxpayer compliance. As well as testing the moderating effect of tax planning and digitization of tax services on taxpayer compliance. The research method used is a quantitative method with data collection techniques, namely through a questionnaire with a random sampling method, the sampling method using the hair method, namely the number of respondents 5-10 times the number of indicators. The number of samples obtained is as many as 299 respondents as taxpayer status reported online. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The results of the hypothesis test prove that there is no significant effect of tax planning on taxpayer compliance, there is a significant effect of digitizing services on taxpayer compliance, there is a significant effect of nationalism on taxpayer compliance, and there is no significant effect of moderating nationalism. on the effect of tax planning on taxpayer compliance, as well as the significant influence of nationalism moderation on the effect of digitizing services on taxpayer compliance. From this research, it can be said that when the government improves taxpayer compliance, it is necessary to improve, namely nationalism, service digitization, and moderation of nationalism on the influence of service digitization.

 

Keywords: Digitization of tax; Nationalism; Taxpayer Compliance; Tax Planning; Tax Service
Tax Management Dipengaruhi Fasilitas Pajak, Leverage, Transfer Pricing, Fixed Assets Intensity, dan Political Power
Authors: Erwanti Ema Aulia , Suryarini Trisni
Published: July 2022

Tax management is still an ongoing issue. This is done because the company seeks to maximize profits by minimizing the tax burden paid, besides that tax management actions occur because there are differences in objectives between the government and the company. The government aims to optimize state revenue through tax revenue, while companies view taxes as a burden for reducing profits. This study aims to understand and examine the effect of tax facilities, leverage, transfer pricing, fixed assets intensity, and political power on tax management. The population in this study uses the property and real estate industry sector companies in 2017-2020 as many as 80 companies. The research sample was taken using purposive sampling technique with the acquisition of a sample of 16 companies dan 64 research data with outlier data as many as 24 units of analysis. The data processing technique method in this study uses descriptive statistical data analysis, classical assumption test, multiple linear regression analysis, hypothesis testing using partial significant test (t-test) with IBM SPSS software version 25. The result prove that tax facilities and political power have a significant negative effect on tax management. In addition, leverage and transfer pricing have a significant positive effect on tax management and fixed assets intensity does not have a significant negative effect on tax management.
The Effect of Financial Accounting Practices and Management Accounting Practices on MSME’s Economic sustainability
Authors: Pratiwi Yobi Nagoya , Febrianty Febrianty , Febrina Poppy , Annisa Mutiara Lusiana
Published: July 2022

This study aims to find empirical evidence regarding the level of adoption of financial accounting practices, assessment of accounting practices to MSMEs, and to see the correlation between financial accounting practices and management accounting practices of MSMEs in Palembang. Total of 1,103 MSMEs registered at Cooperatives and Micro, Small and Medium Enterprises Office is the research population. The sampling technique used the Taro Yamane formula to determine the size of the sample. After obtaining the number of samples, the random sampling method was used to select the MSMEs that were used as research samples. The precision of the sample used in this study was 0.2 and the research sample obtained was 50 samples. The data analysis method used was descriptive statistics and simple and multiple linear regression with a significance level of 0.05. The result is that there is a significant positive effect between financial accounting practices and management accounting on economic sustainability with a probability of 0.006 < 0.005. The most widely adopted financial accounting practice is the recording of sales and purchase transactions, while the most widely used management accounting practice is in operational budget planning.
Pengaruh Koneksi Politik Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Indonesia
Authors: Supatmi Supatmi , Putri Indriyani Dwi
Published: July 2022

This study aims to analyze the effect of political connections on earnings management practices in manufacturing companies. The sample of this study was 153 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 459 observations. Earnings management in this study was measured by real earnings management, namely abnormal CFO, abnormal discretionary expense, and abnormal production. Political connection is measured by the number of boards in the company, both the board of directors and the board of commissioners, who are politically connected. The research hypotheses were tested using panel data regression analysis techniques. The results showed that the politically connected board of commissioners has a positive effect on earnings management as measured by abnormal discretionary expense and a negative effect through the measurement of abnormal production. Politically connected board of commissioners has no effect on earnings management through abnormal measurement of CFO. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either by measuring abnormal CFO, abnormal discretionary expense, or abnormal production. The research findings confirm the application of agency theory that political connections within the company, especially politically connected boards, affect the company's earnings management practices
Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud)
Authors: Sakti Fitra Rahmat , Rahmawati Rahmawati , Hamid Rahmad Solling
Published: July 2022

This study aims to examine the effect of Internal Control and Leadership Style on Fraud Tendency. This research is a quantitative research using primary data obtained from questionnaires. The object of this research are employees who work in the Manurung Palopo Cooperative. The sampling technique used a saturated sample. The method of analysis in this study used multiple linear regression analysis using SPSS 22 software. The results showed that internal control and leadership style had a negative and significant effect on the tendency to fraud.

 

Keywords: internal control, leadership style, tendency to fraud
Early Warning Sistem Perusahaan Era Pandemi Covid-19
Authors: Iriantini Dwi Bhakti , Soemaryono Soemaryono , Pratono Rudi
Published: July 2022

To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.
likuiditas, ukuran perusahaan dan capital adeuquacy ratio dalam pengaruhnya terhadap kebijakan dividen
Authors: Tritanti Ayik , Fitriati Ika Rosyada
Published: July 2022

Dividend policy is a decision made by the company on profits earned at the end of each year to be distributed to shareholders in the form of dividends or used as retained earnings to increase capital for investment financing in the future. Dividend policy will be carried out on companies that are in a stable condition for the profits earned, so that dividend distribution decisions are stable from the period after and the previous period, for example in banking companies. The company's internal parties and the company's external parties will pay attention to several factors that influence decisions in dividend distribution. The research was conducted with the aim of testing and analyzing the effect of profitability, liquidity, firm size, capital adequacy ratio on dividend policy. The population used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The use of data in the form of financial reports and annual reports to be used as an alternative to obtain research samples. The research sample was taken using a purposive sampling method with the criteria of companies that have positive profits and companies that distribute dividends during 2015-2020. Based on these criteria, this study obtained a sample of 98 companies. The data analysis technique uses multiple linear regression analysis. The tests that have been carried out have obtained the results that Profitability (ROA) has a significant negative effect on dividend policy (DPR), Liquidity (LDR) has a significant negative effect on dividend policy (DPR), Firm Size (SIZE) has a significant negative effect on dividend policy (DPR), Capital Adequacy Ratio (CAR) has a significant positive effect on dividend policy (DPR).
Analisis Laba Bersih dan Manajemen Laba Model Jones Dimodifikasi Untuk Keputusan Investasi Pada Sektor Agrikultur Di BEI Setelah Implementasi Full IFRS
Authors: Atin Tis , Pujiono Pujiono
Published: July 2022

Many factors underlie the decision to invest an investor, which include net income and earnings management. The implementation of IFRS aims to create high quality domestic accounting standards in line with international accounting standards. This research can test whether net income and management in accordance with earnings in the agricultural sector on the IDX have an effect on stock prices after the implementation of IFRS in Indonesia. This research uses a quantitative approach to data collection by purposive sampling. The financial report data used in this study was obtained through the annual financial report (Annual Report), ICMD (Indonesian Capital Market Directory) agricultural companies listed on the IDX in 2015–2020. Stock price data uploaded on the Yahoo! Finance. This study uses multiple linear regression analysis. The results show that net income affects stock prices and can be used by investors in fundamental analysis to obtain relevant information, while earnings management has no effect on stock prices. This shows that the financial statements are useful for investors.
Pengaruh Profitabilitas, Likuiditas, Aktivitas, Leverage, dan Sales Growth Terhadap Financial Distress
Authors: Oktaviani Nurul Delayanti Dwi , Lisiantara G.Anggana
Published: July 2022

Financial distress is a situation where a company experiences financial difficulties before going bankrupt. The purpose of this study was to examine the effect of profitability, liquidity, activity, leverage and sales growth on financial distress in service companies in the tourism, restaurant and hotel sub-sectors listed on the Indonesia Stock Exchange (IDX). The sampling technique used documentation with secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples used is 72. The method used in this study is purpose sampling. The data analysis technique used logistic regression analysis using the Eviews12 program. The partial results of this study explain that profitability has a negative influence on financial distress, then liquidity, activity, leverage and sales growth have no effect on financial distress.

 

Keywords: Financial Distress; Profitability; Liquidity; Activity; Leverage;  Sales Growth
Sengketa Pajak dalam Perspektif Wajib Pajak (Studi Kasus Restitusi Pajak ADHI-IBG, KSO)
Authors: Novita Wellia , Rahim Rida , Adrianto Fajri
Published: July 2022

Tax disputes are not as scary as most people imagine. Tax disputes are also not something that should be feared by taxpayers or other tax actors. This paper explains how a tax dispute is manifested as a difference of opinion. Differences of opinion in terms of interpreting or interpreting a tax provision and regulation. Differences in how to apply tax regulations to real business conditions occur. This tax dispute also occurred in ADHI-IBG, KSO. This research is a qualitative descriptive research. The data used in this study are SPHP data and response letters from taxpayers. From the analysis conducted, the researcher grouped the differences in views due to differences in understanding related to the enforcement of tax rules and differences in understanding of the accounting system used by companies and financial documents that became the elements that caused tax disputes to occur. This dispute has become more and more protracted and lengthy due to the inappropriate behavior of the tax examiner. The behavior raised by the tax auditor is that the tax auditor does not accept the arguments against the financial system used by the taxpayer and the rules in tax audit. The attitude of abuse of power possessed by the examiner also makes the examiner ignore and re-examine the explanation given by the taxpayer. The attitude that is also raised by the tax examiner is to refute the explanation of the taxpayer using mere assumptions, without clear data. In this condition, the taxpayer only fights for justice in the midst of the examiner's behavior that abuses power. A long process in fighting for justice must be passed. It is not a matter of material being accepted, but this is done so that similar incidents do not happen again in the future.
Pengaruh Corporate Social Responsibility terhadap Profitabilitas dan reputasi perusahan pada perusahaan Perbankan yang terdaftar di BEI periode 2018–2020
Authors: Al Gista Syeren , Prastiwi Dewi
Published: July 2022

Corporate Social Responsibility (CSR) is an effort made by the company to improve the company's image in the social, economic and environmental fields by making positive activities that are internal or external.  This study aims to determine and analyze whether there is an influence of CSR on the profitability and reputation of the company.  The object in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period.  This research method uses quantitative methods, data collection techniques use documentation methods, and data analysis techniques use the MANOVA (Multivariate Analysis of Variance) analysis method using the SPSS 23 application. The independent variable used in this study is CSR (X) and the dependent variable in  In this research, profitability (Y1) is proxied by ROA, ROE and company reputation (Y2) is proxied by Tobins'Q.  The results of this study are that CSR has a significant effect on ROA, ROE and Tobins'Q in banking companies listed on the IDX for the period 2018-2020.