bluuebunny/crossref_metadata_2025 huggingface dataset:
Mechanism study of structural functional dual biomimetic composite bone scaffold for repair of mandibular defects in rabbits
Authors: Hu Jiaqi , Zhu Hong , He Chongqing , Liu Xiaochuan , Man Kenny , Liang Shanqin , Zhang Jingying
Published: August 2024

Objectives: Mandibular issues resulting from injury, gum disease, or congenital defects can restrict chewing ability, impair speech, and cause facial disfigurement, significantly affecting the patient's quality of life. In our previous studies, we investigated the optimum porosity of triply periodic minimal surfaces (TPMS) scaffolds and verified the clinical potential of TPMS scaffolds containing injectable platelet-rich fibrin (I-PRF) and stromal cell-derived factor-1 (SDF-1) (SIT scaffold). This study focuses on the potential mechanisms of SIT bone tissue engineering scaffolds. Methods: Surface structures with a 70% porosity were created using the Matlab R2020a program. Scaffolds were fabricated using digital laser processing. To evaluate the effects on treated F-actin tissues, rabbit bone marrow mesenchymal stem cells were inoculated on SIT scaffolds for 14 days. The morphological changes of individual cells were photographed at 60x magnification using confocal microscopy and quantified with ImageJ software. Histological structures were observed using ALP immunohistochemical staining, Alcian blue, and Masson-Goldner staining. Double-end sequencing in PE150 mode was performed using the Illumina NovaSeq™ 6000 according to standard procedures. Gene Ontology (GO), Kyoto Encyclopedia of Genes and Genomes (KEGG), protein-protein interaction (PPI), and gene set variation analysis (GSVA) were conducted to support the interpretation of gene functions. RT-qPCR was performed to confirm the expression of genes of interest. Finally, cells on different samples were examined by confocal laser scanning microscopy to observe c-Jun expression. Results: Confocal imaging and quantitative analysis showed that bone marrow mesenchymal stem cells supported by the SIT scaffold had a greater tendency to differentiate into osteogenesis than those supported by the T scaffold or the control group. The SIT group exhibited the most intense ALP staining. The expression of angiogenesis-related factors VEGFA was significantly upregulated in T and SIT groups. Osteogenic gene RUNX2 and c-Fos/c-Jun pathway genes FOS/JUN were significantly upregulated in the SIT group. GSVA revealed that the WNT signaling pathway and MAPK signaling pathway were more active in the SIT group. Gene expression was validated by qRT-PCR. Immunofluorescence showed that the c-Jun is highly expressed in newly formed capillaries in the SIT group.
 
Peramalan Jumlah Kebutuhan Packaging Papper Photocopy (PPC) PT. Y Menggunakan Metode Moving Avarage dan Exponential Smoothing
Authors: Albani Nabila Tiara , Wahyudin Wahyudin
Published: August 2024

In the era of globalization, industry and trade in Indonesia face fierce competition. Technological advances require quality human resources from formal and non-formal educational institutions with supporting facilities. This research focuses on solving safety stock problems using the Exponential Smoothing and Moving Average methods. Due to the current changing market demand, the results of data processing carried out using the Quality Management (QM) program for Windows show that the forecasting method with the Moving Average approach has the highest Mean Absolute Percentage Error (MAPE) value of 16.03%, while the Exponential Smoothing method has a MAPE value of 13.7%. So with this, the lowest MAPE value is in the forecasting method with the Exponential Smoothing approach of 13.7%.
Keywords: Demand Forecasting, Exponential Smoothing Method, Moving Average Method, MAPE, Safety Stock
Identifikasi Postur Kerja Pada Karyawan CV. Zam-Zam Furniture pada Penerapan Metode RULA
Authors: Septianto Farras , Fasa Nadia
Published: August 2024

Zam-Zam Furniture makes bookshelves, shelves, tables, chairs, beds and wardrobes. Working conditions that threaten the safety and health of employees are considered dangerous. Fatigue or problems with the musculoskeletal system or muscles, such as body aches during work or after work, and muscle aches, are signs of danger to worker safety and health. As work is performed in inappropriate postures repeatedly, employees complain about inappropriate work postures. Most of the work is done manually, violating ergonomic rules. This research aims to determine employee work posture using the Rapid Upper Limb Assessment (RULA) method. The results show that one of the employees from CV Zam-Zam Furniture who was evaluated using the RULA method got a final score of 7; this shows that their attitude towards their work is in a dangerous state and that they must improve their position immediately.

Keywords: Ergonomics, Final Score, Risk, RULA, Work Posture
PENGARUH PENGGUNAAN KIPAS KANDANG TERHADAP PERFORMANS SAPI PERSILANGAN BRAHMAN CROSS DAN WAGYU PADA PERIODE FINISHER
Authors: Jumirin Jumirin , Wicaksana Kunaifi , Herdiansah Riko
Published: August 2024

Abstract
FAKTOR-FAKTOR YANG MEMENGARUHI BOBOT LAHIR PEDET SAPI BALI DI KECAMATAN SEPUTIH SURABAYA KABUPATEN LAMPUNG TENGAH
Authors: Miftakhus Sururi M , Wicaksana Kunaifi , Eka Wati Novi
Published: August 2024

Abstract
Analisis finansial usaha ternak ayam ras petelur (studi kasus CV Muara Puncak di Desa Muara Putih Kecamatan Natar)
Authors: Ilyas Wiguna Ahmad , Eka Wati Novi , Herdiansyah Riko
Published: August 2024

The purpose of this research is to analyze financially and analyze the feasibility of laying hens CV. Puncak Estuary. The research was conducted in October - December 2022. Located in Muara Putih Village, Natar District, South Lampung Regency. The research method used in this study is a case study. The type of data used is descriptive, quantitative and qualitative. The data sources used are primary data and secondary data. Case studies are used with descriptive analysis with a quantitative approach, namely presenting a summary of data or values ​​calculated based on available data or data collected. The results of the research show that the financial analysis is Net Present Value (NPV) > 0, Revenue Cost Ratio (RCR) > 1, Internal Rate of Return (IRR) > cost of capital, Break Event Point (BEP) has been fulfilled, Return On Investment (ROI) ≥ 10%, and Payback Period (PP) < business year that has been run.
GLOBAL MOBILITY: BIBLIOMETRIC APPROACH
Authors:   Universitas Surabaya, Tjipto Michelle Caroline , Ariani Mintarti ,   Universitas Surabaya, Pratono Aluisius Hery ,   Universitas Surabaya
Published: August 2024

The research seeks to understand the complex interactions between migration, population relocation, and climate change in today's dynamic global terrain. It explores changing trends, drivers, and repercussions of modern migration in the context of environmental changes using extensive data analysis. Notably, the research investigates new cyber migration tendencies, emphasizing the link between human movement and technology. It also examines how international student mobility affects global knowledge networks and talent migration. In addition, the study looks at both forced and voluntary migration, considering factors including environmental change, war, and socioeconomic differences.
Event Volunteering From Motivation to Legacies
Authors: Smith Karen A. , Holmes Kirsten , Lockstone-Binney Leonie
Published: August 2024

Event volunteers support a diverse array of events, ranging from major sporting events to cultural festivals, often ensuring their viability and success. This article introduces Event Management's curated collection on event volunteering, tracking the development of research
in the journal from 1995 to 2023. Four dominant themes are discussed, each illustrated by two or three selected articles. First, the motivations of event volunteers; second, event volunteering experiences; third, approaches to managing event volunteers; and fourth, the legacies of event volunteering.
The article concludes with observations on the body of knowledge represented by the 56 volunteering articles, identifying gaps in geographic representation, event diversity, methodological approaches, and theoretical frameworks.
Perancangan Cerita Interaktif sebagai Media untuk Meningkatkan Awareness tentang Maternal Depression
Authors: Ferischa Ivena Valentine , Pinasthika Lalitya Talitha
Published: August 2024

Kondisi depresi tidak lepas dari gender, wanita, apalagi seorang ibu rentan mengalaminya, serta bagi dirinya yang sedang mengandung hingga mempunyai anak. Efeknya berdampak pada pola pengasuhan pada anak, dan ketidakmampuan dirinya merawat diri sendiri maupun keluarga. Hasil penelitian memperlihatkan bahwa, masa setelah melahirkan merupakan masa dimana ibu sangat dependan dengan keluarganya. Maka, dukungan sosial begitu penting bagi ibu dalam bentuk afirmasi positif, serta kehadiran pihak terdekatnya, supaya bisa membantu menanggulangi gangguan perasaan yang dialami seorang ibu tersebut. Bentuk dukungan dapat diperoleh lewat wawasan edukasi, tidak hanya dari pihak ibu saja tetapi keluarga dan terdekatnya juga perlu terlibat tentang kesehatan mental dan motherhood sebagai upaya capaian pemahaman kedua belah pihak. Dalam perancangan ini, penulis menggambarkan what-if solution berupa media interaktif dengan pendekatan transmedia yang bisa membangun partisipasi ibu sebagai audiens, dan ikut melibatkan pihak terdekat ibu sebagai support system. Ditambahkan dengan storytelling yang mampu memberi informasi edukasi, serta pemahaman yang mendidik dan personal.
The danger of landslide activity in the Mozdok region of Republic of North Ossetia-Alania
Authors:   High-Mountain Geophysical Institute (Roshydromet), Razumov V. V. , Bogdanova N. D. ,   Institute of Geotechnics and Engineering Surveys in Construction, Razumova N. V. ,   Russian Space Systems of Roscosmos, Shalnev V. A. ,   North-Caucasus Federal University
Published: August 2024

The object of the study is landslide activity in the Mozdok administrative region of the Republic of North Ossetia-Alania. The work examines the results of systematization and analysis of various sources containing information about the activity and danger of landslide processes in this area in the 21st century. The conditions, causes, activity and danger of landslide activations in the region are characterized. It is noted that the activity of landslide processes in the study area is mainly due to natural factors, however, recently the emergence of new landslide forms and the activation of old ones most often occur under technogenic influence. Landslide activity in the region is observed on the ledge of the right bank alluvial-accumulative terrace of the river. Terek, where most of the settlements of the region are located, as well as the northern slope of the Tersky ridge and in the area of the watershed ridge of the Sunzhensky ridge. The most significant activation of landslide processes (causing deformation of residential buildings and roadways of streets) was observed in the villages of Maly Malgobek, Predgornoye and Sukhotskoye. Since 2021, after the reconstruction of the Zilga – Mozdok highway, significant landslide deformations and destruction of the roadway have been observed on the section of the road between the villages of Khurikau (Mozdok district) and Old Batako (Right Bank district). The article provides information about the activity of landslide activity and the scale of deformations and destruction of residential and transport infrastructure that occurred in the area. Analysis of the socio-economic consequences of the landslide activations shows a significant degree of their danger to the life of the population in the Mozdok region.
Anomalous thunderstorm process in the Stavropol Krai
Authors:   High-Mountain Geophysical Institute, Kerefova Z. M. , Yurchenko N. V. ,   High-Mountain Geophysical Institute, Adzhieva A. A. ,   Kabardino-Balkarian State Agrarian University named after V.M. Kokova
Published: August 2024

The paper analyzes the dynamics of such anomalous weather phenomenon as a thunderstorm. The thunderstorm process that took place in the North Caucasus on June 27, 2023 is considered. The thunderstorm process under consideration differed significantly from the statistical average, both in duration and in lightning parameters. The analysis was carried out using the example of the Stavropol Krai, although anomalous thunderstorms on June 27, 2023 also occurred in other regions of the North Caucasus. The work used the lightning direction network of the Federal State Budgetary Institution VGI with spatially separated sensors LS8000 and LS7002. To determine the characteristics of thunderstorm activity, the work used long-term data from the specified lightning direction network. Studies of thunderstorm activity were carried out in conjunction with the characteristics of convective clouds determined by MRL-5 weather radars. The Federal State Budgetary Institution VGI has organized the uptake, processing, archiving and transmission to the ASPD network of Roshydromet of radar information from all MRL-5 weather radars of the anti-hail services of the North Caucasus. During the day, about 30,000 lightning strikes were recorded by VGI in this territory. Of these, 3,713 were ground discharges. Of the registered 3,713 ground-based lightning discharges in the Stavropol Krai, negative lightning amounted to 2,901, and the positive one – 812. The share of negative lightning discharges from the total number of ground-based lightning discharges in the specified territory was 78%. The largest number of negative lightning (more than 70%) had values up to 20 kA. More than 40% of positive lightning discharges had values from 21 to 40 kA. The average value of currents of negative polarity was -18.6 kA, and that of positive polarity was +53.2 kA.
Kinerja Keuangan PT. Amman Mineral Nusa Tenggara di Kabupaten Sumbawa Barat Sebelum dan Sesudah Peralihan Kepemilikan dari Asing Ke Nasional
Authors: Salim Ahmad , Mursalim Mursalim , Hamzah Muhammad Fadhil
Published: August 2024

Peralihan kepemilikan PT Newmont Nusa Tenggara (PTNNT) pada tahun 2016 dari asing ke nasional dan berubah menjadi PT Amman Mineral Nusa Tengggara (PTAMNT) merupakan salah satu fenomena menarik untuk dikaji di tengah rendahnya tingkat kepercayaan akan kemampuan bangsa Indonesia mengelola sumber daya alamnya secara mandiri. Analisis kinerja keuangan yang meliputi aspek profitabilitas, likuiditas, solvabilitas, aktivitas dan analisis arus kas digunakan sebagai perangkat untuk membandingkan kinerja sebelum dan sesudah peralihan kepemilikan. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan rentang waktu pengamatan 2000 – 2022. Hasil penelitian menunjukkan bahwa kinerja keuangan PT.AMNT d/h PTNNT pada periode dengan proporsi kepemilikan asing 80%, 56%, dan proporsi kepemilikan nasional 100% menunjukkan kecenderungan penurunan nilai rata – rata GPM, NPM, ROA, OM dan ROCE cenderung mengalami penurunan. Aset impairment di tahun 2013-2014 dan rendahnya produksi yan diiringi tinggginya biaya pengupasan pada 2018-2019 memberikan kontribusi penurunan rasio profitabilitas yan signifikan.Pada aspek likuiditas, peningkatan kepemilikan nasional pada perusahaan menunjukkan peningkatan pada rata-rata rasio likuiditas. Pada aspek solvabilitas, baik pemilik asing maupun nasional memiliki kinerja yang relatif sama dalam mengelola perusahaan. Sedangkan pada aspek aktivitas, peningkatan proporsi kepemilikan nasional pada perusahaan menunjukkan kinerja yang lebih tinggi pada rata-rata rasio Fixed Asset Turnover (FATO). Temuan lain menunjukkan bahwa faktor eksternal seperti harga komoditas dan kebijakan pemerintah berdampak terhadap kinerja keuangan perusahaan.

Kata Kunci: Kinerja, Keuangan, Kepemilikan, Asing, Nasional
Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan, dan Dewan Komisaris Independen Terhadap Nilai Perusahaan
Authors: Permana Gilang , Hariyanto Eko , Amir Amir , Winarni Dwi
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, solvabilitas, ukuran perusahaan dan proporsi dewan komisaris independen terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan subsektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2018-2021 dengan jumlah populasi 72 perusahaan dan jumlah sampel penelitian terdiri atas 51 perusahaan dan sampel diambil menggunakan teknik purposive sampling (dengan kriteria tertentu). Untuk menguji hipotesis penelitian digunakan analisis model regresi linear berganda dengan t-test α 5%. Teknik yang digunakan analisis deskriptif, uji normalitas, uji autokorelasi, uji heterokedastisitas, dan uji multikolinearitas. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh positif terhadap nilai perusahaan, solvabilitas berpengaruh positif terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris independen berpengaruh positif terhadap nilai perusahaan. Implikasi dari hasil penelitian ini diharapkan dapat membantu calon investor ketika memutuskan untuk berinvestasi di perusahaan.

Kata Kunci: Nilai perusahaan, likuiditas, solvabilitas, ukuran perusahaan, proporsi dewan komisaris independen
Pembentukan Koperasi Simpan Pinjam Kelurahan Kadipiro Kecamatan Banjarsari Surakarta.
Authors: Susilowati Eko Meiningsih Susilowati
Published: August 2024

Warga di wilayah RW 06 Kelurahan Kadipiro Kecamatan Banjarsari Surakarta, sebagian besar memiliki tingkat ekonomi menengah kebawah. Di wilayah tersebut  terdapat beberapa usaha rumah tangga yang masih perlu pengembangan baik mengenai modal maupun pengelolaannya. Dari sisi modal, warga masih banyak memanfaatkan jasa keuangan yang memberikan bunga pinjaman terlalu tinggi (rentenir). Keadaan ini dirasakan berat bagi para pelaku usaha tersebut. Hal ini yang memotivasi Ketua di RW 06 yang berusaha melepaskan jeratan dari para rentenir  dengan memberikan dorongan kepada remaja Karang Taruna di RW 06 untuk mendirikan koperasi simpan pinjam. Dalam mengatasi keadaan tersebut, tim pengabdian kepada masyarakat bekerja sama dengan Ketua RT 06 Kelurahan Kadipiro,  Kecamatan Banjarsari,  Kota Surakarta melakukan pendampingan dalam proses pembentukan koperasi simpan pinjam. Sebelum melakuan pendampingan, tim pengabdian melakukan observasi dan bertanya langsung kepada warga khususnya remaja karang tarunanya. Setelah diadakannya sosialisasi dan pendampingan oleh tim pengabdi, warga perwakilan RT dan warga khususnya remaja Karang Taruna RW 06 Kelurahan Kadipiro Kecamatan Banjarsari Surakarta dapat memahami dan telah menyiapkan persyaratan yang harus dipenuhi untuk pembentukan koperasi simpan pinjam. Mereka telah melakukan proses dalam pembentukan koperasi tersebut yang tentunya juga dilakukan pendampingan oleh tim pengabdi.
Kata Kunci: koperasi simpan pinjam, pendampingan
The Effect Of Organizational Culture And Organizational Commitment On Employee Performance With Job Satisfaction As An Intervening Variable In Al-Fida Foundation
Authors: Sobari Muhammad Ihsan , Nilasari B Medina , Nisfiannoor M.
Published: August 2024

Dalam makalah ini telah dilakukan upaya untuk menyelidiki pengaruh budaya organisasi, komitmen organisasi terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening pada Yayasan AL-FIDA. Para peneliti telah mempelajari berbagai aspek seperti budaya organisasi, komitmen organisasi, kinerja karyawan dan kepuasan kerja untuk mengetahui hubungan kinerja karyawan. Untuk tujuan ini Yayasan AL-FIDA. Temuan yang dikemukakan oleh studi tersebut menegaskan bahwa budaya organisasi berpengaruh langsung positif terhadap kinerja karyawan, komitmen organisasi berpengaruh langsung positif terhadap kinerja karyawan, budaya organisasi berpengaruh angsung positif terhadap keputusan kerja, komitmen organisasi berpengaruh langsung positif terhadap kepuasan kerja, budaya organisasi dan komitmen organisasi bersama-sama berpengaruh langsung positif terhadap kinerja karyawan, dan kepuasan kerja berpengaruh langsung positif terhadap kinerja karyawanYayasan AL- FIDA.
Hedonic Satisfaction Sebagai Konsekuensi dari Physical Attributes dan Scenery Taman Kota
Authors: Wardani Cevi Tri Kusumah , Ernawadi Yadi
Published: August 2024

Maksud dalam penelitian ini ialah menguji pengaruh urban park value terhadap hedonic satisfaction menggunakan metode survei dengan menggunakan kuesioner dan jumlah responden dalam penelitian ini sebanyak 120 orang dengan kriteria warga Kota Bandung yang berpengalaman mengunjungi taman Kota Bandung dengan minimal usia 17 tahun. Teknik pengumpulan data yang digunakan yaitu cross-sectional atau one shot study. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan alat bantu SPSS versi 25 dan menggunakan uji sobel.  Hasil uji hipotesis, dari tujuh hipotesis yang diusulkan terdapat lima hipotesis yang berhasil menolak H0. Dengan demikian physical attributes dan scenery ditemukan berpengaruh positif secara tidak langsung terhadap hedonic satisfaction melalui eudaimonic satisfaction. Sementara penggunaan konsep lain untuk mempengaruhi hedonic satisfaction secara langsung dapat diusulkan oleh peneliti selanjutnya. Hasil penelitian ini juga bermanfaat bagi pihak pengelola objek yang dinilai dan industri ruang terbuka hijau yang sejenis terkait perancangan strategi yang relevan dengan peningkatan kualitas atribut tersebut.
Daya Tarik Perusahaan dan Kompetensi Karir yang Memengaruhi Niat Melamar Pekerjaan pada Mahasiswa Tingkat Akhir
Authors: Rizky Gia , Puterisari Dwi Utami , Yustisi Yuni Putri
Published: August 2024

The purpose of this study was to identify organizational attribute factors dan individual career competence to intention of applying for a job. This was a quantitavie research approach, using questionnaire as primary data method. There were 80 final students in DIY province as respondents. Research model and hypotheses were tested using IBM SPSS 23. To find out the main attributes of interest in applying for a job, mean arithmetic was conducted for each indicator in the dependent variables. The attractiveness of the company affected the intention of applying for a job, but career competence did not. Simultaneously, the attractiveness of the company and career competence affected the intention to apply for a job. The attribute of attractiveness of the company that is the highest value of the arithmetic mean is working conditions. As for the attributes of career competence with the highest arithmetic mean value is self-knowledge.
Analisis Kinerja Keuangan Pada Bank Sinarmas Dengan Menggunakan Common Size
Authors: Srisulistiowati Dwi Budi , Suryani Rani , Rejeki Sri
Published: August 2024

The purpose of the study was to determine the composition of assets, liabilities and total income in the financial statements of Bank Sinarmas using the Common Size method. The type of research in this research is quantitative research. The data used is secondary data, namely financial statements in the form of balance sheets and income statements for 2019-2021. The results showed that the balance sheet, especially assets, increased, but on the cash side it decreased. Liabilities, especially liabilities, experienced stability from 2019-2021. Equities are also experiencing stability. This shows that the bank's financial development is stable, where the proportion of liabilities is greater than the proportion of equity. While on the income statement, seen from other operating income experiencing instability and profit for the year increased in 2019-2021, this shows that the performance of Bank Sinarmas in 2019-2021 was good because the company was able to maintain its net profit in the following year.
Pengaruh Financial Knowledge, Financial Attitude dan Locus of Control terhadap pengelolaan keuangan mahasiswa akuntansi FEB Universitas Mataram
Authors: Salsabilla Baiq Auliya , Handajani Lilil , Nurabiah Nurabiah
Published: August 2024

The goal of this research is to determine how financial knowledge, financial attitude, and locus of control affect accounting students at FEB Mataram University's financial management. The assessments were administered to 93 (ninety three) Accounting students at the University of Mataram's Faculty of Economics and Business. Quantitative data employing primary data are the sort of data utilized in this research. The variant-based SEM approach (PLS SEM) was used in this study's data processing procedure, which was carried out utilizing the SmartPLS 4.0 software program. The findings of this research suggest that locus of control, financial knowledge, and financial attitude all have an impact on how accounting students handle their finances. The outcomes of this study's findings will have an impact on the Faculty of Economics and Business by offering suggestions for new alternative courses that may be offered, particularly those that are closely connected to financial management.
Pengaruh Tingkat Aktivitas Eksplorasi, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)
Authors: Kuswanti Kamelia , Yuniarti Zs Nensi , Ranidiah Furqonti , Astuti Budi , Putra Yudi Partama
Published: August 2024

This study aims to examine the effect of the level of exploration activity, company size, and leverage on accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 16 companies.This research is a quantitative research with secondary data. The data analysis technique used multiple linear regression analysis which was processed using the SPSS (Statistical Product and Service Solution) application. Methods of data collection using data documentation.The partial results of the study show that the level of exploratory activity has no significant effect in a negative direction on accounting conservatism, this can be seen from the calculated t value of -1.301, with a significance value of 0.197 > 0.05. Firm size has a significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -4.006, with a significance value of 0.000 <0.05. Leverage has no significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -0.563, with a significance value of 0.575 <0.05. The results of the study simultaneously show that the Exploration Activity Level, Firm Size, and Leverage have a significant positive effect on accounting conservatism, this can be seen from the calculated F value of 5.465 with a significance value of 0.002 <0.05
Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan Kue Home Industri Bay Tat Ricka Di Kota Bengkulu
Authors: Ekowati Sri , Herliani Nova
Published: August 2024

This study aims to determine the analysis marketing strategy applied in increasing the sales volume of Bay Tat Ricka's home industry cakes in Bengkulu City. This type of research is a field research with a qualitative descriptive approach. Research informants are owners, employees and consumers of Bay Tat Ricka. The results show that the position of Bay Tat Ricka is in quadrant 1 with the coordinates of internal factors +0.49, and external factors +0.18 This means that Bay Tat Ricka is in a very favorable situation. Bay Tat Ricka has opportunities and strengths so he can take advantage of existing opportunities. The strategy that must be applied in this condition is to support an aggressive growth policy (Growth oriented strategy). The aggressive strategy that must be applied by Bay Tat Ricka Bengkulu City is the SO strategy, this strategy is a strategy made by utilizing all strengths to seize the opportunities that exist. The SO strategy that can be carried out by Bay Tat Ricka in Bengkulu City is to promote on social media, maintain taste so that consumers continue to subscribe, maintain product quality and maintain packaging in boxes with halal labeling.
Pengaruh Realisasi Angaran Kesehatan, Anggaran Pendidikan dan Pariwisata Terhadap Penanggulan Kemiskinan di Provinsi Jawa Barat
Authors: Zubir Edward , Hartono Darwin , Robiansyah Anton , Kharis Selly Anastassia Amellia
Published: August 2024

The purpose of this study was to analyze the effect of the realization of the health budget, the realization of the education and tourism budget on poverty in West Java in 2007-2021. This type of research is associative research with a quantitative approach. The analytical method used is multiple regression analysis. The results showed a constant value of -110.441, meaning that if the independent variables were the realization of the health budget, the realization of the education and tourism budget remained unchanged, assuming ceteris patribus then poverty would decrease by 110.441 units. Realization of the health budget has a negative and significant effect on poverty with a coefficient of 1.946. Realization of the education budget has a negative and significant effect on poverty with a coefficient of 1.548. Tourism has a negative and significant effect on poverty with a coefficient of 1.304. The Adjusted R Square result is 0.843 or 84.3 percent, thus the realization of the health budget variable, the realization of the education and tourism budget is able to determine the poverty variable by 84.3 percent. The results of the F test show that the calculated F is -17.150 greater than the F table value with df (0.05;3;11) of 3.587 with a probability value of 0.002. Thus, the realization of the health budget, the realization of the education and tourism budgets have a significant negative effect on poverty together.
The Effect of Product Diversity, Brand and Price on Consumer Purchasing Decisions at PT. Indomarco Adi Prima Bengkulu
Authors: Arlina Arlina , Wijaya Ermy , Nurzam Nurzam
Published: August 2024

The method used in this study is a questionnaire method with research instruments namely validity test, reliability test, multiple linear regression test, coefficient of determination test, t test, and f test, with the sample in this study as many as 80 respondents, with accidental sampling technique. The results show that multiple linear regression Y = a + b1X1 + b2X2
+ b3X3 + e or Y = -1.489 + 0.161 (X1) + 0.069(X2) + 0.809(X3) + 1.072, meaning that there is a positive or unidirectional relationship to consumer purchasing decisions (Y) at PT. Indomarco Adi Prima. Meanwhile, the results of the partial test of the product diversity variable (X1) show tcount 2.641 > ttable 1.991 and a significance of 0.010 <0.05, then the hypothesis Ha is accepted and Ho is rejected, meaning that product diversity (X1) has a positive and significant effect on consumer purchasing decisions (Y). The results of the Brand test (X2) show a tcount value of 1.763 < ttable 1.991 and a significance of 0.085> 0.05, then the Ha hypothesis is rejected and Ho is accepted, meaning that the brand (X2) has no effect on consumer purchasing decisions (Y). The results of the price test (X3) show tcount 16,420 > ttable 1,991 and a significance of 0.000 <0.05, then the results of the Ha hypothesis are accepted and Ho is rejected, meaning that the price (X3) has a positive and significant effect on consumer purchasing decisions (Y). Then the results of the simultaneous test, accept the hypothesis or accept Ha and reject Ho, meaning that there is an influence between product diversity (X1) brand (X2) and price (X3) on consumer purchasing decisions (Y) at PT. Indomarco Adi Prima Bengkulu amounted to 595,615. The results of multiple linear regression test that the regression coefficient between product diversity (X1), brand (X2) and price (X3) is positive, meaning that there is a positive or unidirectional relationship to consumer purchasing decisions (Y) at PT. Indomarco Adi Prima.
Pengaruh Pengetahuan Akuntansi Dan Lama Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah (Studi Kasus Di Kecamatan Tanjung Pura Kabupaten Langkat)
Authors: Jannah Raudhatul , Hasugian Hotbin , Syarvina Wahyu
Published: August 2024

The purpose of this study was to determine the effect of accounting knowledge and length of business on the quality of MSME financial statements from a sharia accounting perspective. The method used in this research is quantitative descriptive research method, sampling is done using random sampling technique. The number of respondents reached 97 people. The results of this study indicate that educational background, length of business and business size simultaneously have a significant positive effect on the quality of MSME financial reporting. Business length and business size have a positive but insignificant effect on the quality of financial statements. And educational background has a significant positive effect on the quality of financial statements.
Application Of Islamic Business Ethics Case Study Of Waroeng Steak And Shake A.H Nasution Medan Johor
Authors: Rahmida Suci , Harahap Muhammad Ikhsan , Harianto Budi
Published: August 2024

This research aims to find out the concept of Islamic business ethics implemented at Waroeng Steak and Shake Branch A.H Nasution Medan. Waroeng Steak and Shake is one of the culinary businesses that underlies every business activity in accordance with the rules of the Al-Quran and Sunnah. This research uses a qualitative method with a phenomenological approach. The data collection methods are interviews, observation and documentation. The data analysis uses data collection, data reduction, data display and data verification. The results of the study can be known and felt by researchers of the existence of different religious nuances compared to the culinary business in general. Waroeng Steak has carried out tasks according to existing SOPs and has implemented Islamic business ethics well using the concepts of Shiddiq, tabligh, amanah and fathanah, namely guaranteeing good and halal ingredients and honesty in transactions, the delivery of da'wah through business, and honesty in financial reports. However, Waroeng Steak and Shake needs to have improved services and spiritual intelligence. So it is recommended to run well the SOP that has been set by the company including the Smile, Salam and Sapa program, in improving services in delivering orders and alternating congregational prayer activities to improve spiritual intelligence
Pengaruh Inflasi Dan Tingkat Pendidikan Terhadap Indeks Pembangunan Manusia Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening (Di Kabupaten Mandailing Natal Tahun 2018-2023)
Authors: Octavia Novita , Harahap Isnaini , Harahap Muhammad Ikhsan
Published: August 2024

This study aims to analyze the influence and relationship between 4 (four) variables, namely Inflation, education level, human development index and economic growth and test intervening variables as mediating variables between independent variables and dependent variables. This type of research is quantitative research. The data processed was obtained from the Mandailing Natal Regency Statistics Agency. The data obtained was then analyzed using multiple linear regression tests and hypothesis testing using SPSS IBM version 22. The results of this study indicate that the accepted hypothesis is a positive and significant relationship between the three independent variables on the dependent variable. It is obtained that the significance value of X1 is 0.000 <0.05, so it can be concluded directly that there is a significant effect of X1 on Y, the significance value of X2 is 0.008 <0.05, so it can be concluded directly that there is a significant effect of X2 on Y, the significance value of X1 is 0.1>0.05, so it can be concluded directly that there is no significant effect of X1 on Z, the significance value of X2 is 0.5>0.05, so it can be concluded directly that there is no significant effect of X2 on Z, the significance value of Y on Z is 0.8>0.05, so it can be concluded directly that there is no significant effect of variable Y on Z.
Expectancy Theory As A Determination Of Net Promoter Score (Nps): Increasing The NPS Value Of Services
Authors: Iroth Yosie William , Sinaga Judith
Published: August 2024

The wave of digital transformation had been boosted and accelerated by the pandemic, but whether or not this opportunity is leveraged by the industry especially the financial service industry remains a big question. The question around which aspect of digital transformation would best impact the industry is another challenge. In the discussion of reputation management, the customer aspect is a critical factor, thus the question of whether or not the customer perceived the benefit or accepted the digital transformation also need to be discover. Let’s go back to the financial service industry which is the focus on this research, are the services provided by financial service company had fulfilled their expectation and thus would result in a higher Net Promoter score for the company. This research uncover that providing digital services is not enough when it comes to NPS it requires understanding of the customer hopes and acting upon it.
The Influence Of Employee Work Stress And Employee Compensation On Turnover Intention Mediated By Job Satisfaction
Authors: Yanto Yanto , Setyaningrum Retno Purwani , Dasman Sunita
Published: August 2024

The study aimed to test a research model that states that the effect of Employee Work Stress and Employee Compensation on Turnover Intention is mediated by Job Satisfaction at PT. Monokem Surya Karawang. This study used a quantitative approach. The respondents of this study were employees of PT Monokem Surya Karawang. Sampling in this study was carried out using Probability Sampling, and sampling was carried out using the Simple Random Sampling method. Sample data collection is carried out by distributing questionnaires through Google Forms. The research analysis used is a structural model processed by SMART-PLS 3.0 software. This study shows that Employee Work Stress has a negative and significant effect on Turnover Intention, Employee Work Stress has a positive and significant effect on Job Satisfaction, Employee Work Stress has a negative and insignificant effect on Turnover Intention even though Job Satisfaction has mediated it, Job Satisfaction has a negative and insignificant effect on Turnover Intention, Employee Compensation has a negative and insignificant effect on Turnover Intention, Employee Compensation has a positive and significant effect on Job Satisfaction, Employee Compensation has a negative and insignificant effect on Turnover Intention even though it has been mediated by Job Satisfaction.
The Influence Of Advertisement Appeal, Product Quality, And Brand Equity On Head & Shoulders Shampoo Purchase Decision In Surabaya
Authors: Ayu Herninda Dara Puspita , Nurhadi Nurhadi
Published: August 2024

Purchasing decisions play an important role for companies as they impact profitability and business sustainability. This research aims to identify the influence of advertising appeal, product quality, and brand equity on the purchase decisions of Head & Shoulders shampoo products in Surabaya. The population of this study consists of Head & Shoulders shampoo users who have also watched the "Joe Taslim x Fadil Jaidi - Who Will Be the Next BA Head & Shoulders?" advertisement and are aged between 15 and 64 in Surabaya. The research sample consists of 155 respondents selected using purposive sampling technique. Quantitative data presentation technique was employed. The research analysis uses multiple regression analysis. The research results show that advertising appeal, product quality, and brand equity have a significant effect on purchasing decisions of Head & Shoulders shampoo in Surabaya.
The Influence Of Work Discipline And Work Motivation On Job Satisfaction With Employee Performance As Mediation At PT. Jagat Sejahtera Abadi Kota Bekasi
Authors: Rustandi Dodi , Wulandari Anna , Edy Sarwo
Published: August 2024

This study aims to determine The Influence Of Work Discipline And Work Motivation On Job Satisfaction With Employee Performance As Mediation At PT. Jagat Sejahtera Abadi Kota Bekasi. Respondents of this study were 54 respondents and this study used a quantitative approach with the SmartPLS 3.0 data processing application. The results of this study found that 1. There is a significant effect of work discipline on employee performance
Employees, 2. Work motivation has no significant effect on employee performance, 3.Employee performance has a significant effect on job satisfaction, 4. Work discipline has a significant effect on job satisfaction, 5. Work motivation has no significant effect on employee performance, 6. Work discipline has a significant effect on job satisfaction through employee performance, 7. Work motivation has no significant effect on job satisfaction through employee performance.
The Influence Of Social Media Marketing And Brand Engagement On Brand Awareness And Brand Image (Case Study On Brownis Ingsun Products On The Account @sorgumnesia.official)
Authors: Quenby Cindy Clarissa , Azizah Nurul
Published: August 2024

Social Media Marketing and Brand Engagement have an important role for business which has an impact on Brand Awareness and Brand Image. This research aims to identify the influence of social media marketing and brand engagement on brand awareness and brand image (case study of the brownis ingsun product on the @sorgumnesia.official account). The population in this research are Instagram followers @sorgumnesia.officia and consumers who have purchased products from Sorgumnesia, namely "Brownis Ingsun". This research sample consisted of 120 respondents selected using purposive sampling technique. The data presentation technique used is quantitative. The data analysis technique uses multiple linear regression analysis. The results of this research show that Social Media Marketing partially has a significant effect on Brand Awareness, Brand Engagement partially has a significant effect on Brand Awareness, Social Media Marketing partially has no significant effect on Brand Image, Brand Engagement partially has a significant effect on Brand Image, and Brand Awareness partially has a significant effect on Brand Image. Then, Social Media Marketing and Brand Engagement simultaneously have a significant effect on Brand Awareness and Social Media Marketing and Brand Engagement simultaneously have a significant effect on the Brand Image of Brownis Ingsun Products on the @sorgumnesia.official account.
The Role Of Internet Financial Reporting Elements In Mediating Systematic Risk And Debt Policy As An Effort To Increase Firm Value
Authors: Reho Benediktus Ardie , Rahmadhani Sari
Published: August 2024

This study aims to analyze the ability of Internet Financial Reporting (IFR) to mediate the relationship between debt policy and systematic risk to fixed values. The research data is companies that are in the order of LQ45 listed on the Indonesia Stock Exchange in 2018-2022. Analysis of the path with the lowest square partially shows the IFR element as a mediator. The test results show that debt policy is detrimental to fixed value and systematic risk has no effect on fixed value. Both debt and risk policies have a positive effect on IFR. The practical implication of the results of this study is that the role of IFR as a mediator occurs when the company has the completeness of IFR elements, namely content, technology, time feasibility, and convenience for users. The role of IFR is very important to be able to increase the value of the company by giving positive signals to investors who make decisions. Companies must pay attention to elements of technology and user support so that IFR can function optimally to increase firm value.
The Influence of Current Ratio, Debt To Equity Ratio and Net Profit Margin on Company Value with Company Size as a Moderating Variable in the Financial Sector for the 2020-2022 Period
Authors: Septia Noni , Hariyanto Dedi
Published: August 2024

This research aims to determine the effect of CR, DER, and NPM on company value with company size as a moderating variable in the financial sector for the 2020-2022 period. The population used in this research is the financial sector on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This type of research is quantitative. Secondary data and purposive sampling techniques were used in data collection and sampling techniques with multiple linear analysis. Using SPSS 24. The research results of CR and DER have no influence on company value, while NPM has an influence on company value. And company size does not moderate DER and NPM on company value, while CR can be moderated by company size on company value.
The Influence Of Advertising Creativity, Brand Trust, And Brand Image On Consumer Purchase Intentions Of Cosmetic Products (A Study On Sociolla Store Users At Ska Mall Pekanbaru)
Authors: Azely Armeilia Indah , Syahdanur Syahdanur
Published: August 2024

This study aims to understand the impact of advertising creativity, brand trust, and brand image on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. The development of digital economy has changed the way of trading, including in the cosmetic industry with the emergence of e-commerce platforms such as Sociolla. In the context of tight competition, understanding the factors that influence consumer purchasing interest becomes important. This study involved 120 respondents from Sociolla Store users at SKA Mall Pekanbaru. Data were collected using an online questionnaire assessing respondents' perceptions of advertising creativity, brand trust, brand image, and purchase interest. Data analysis was conducted using multiple regression to assess the influence of independent variables on the dependent variable. The results showed that the majority of visitors or consumers of Sociolla at SKA Mall Pekanbaru are individuals of relatively young age, especially in the age range of 26 to 35 years, with a background of higher education and diverse professions. Validity and reliability tests of the instrument showed that the questionnaire used has good validity and reliability. Data analysis showed that advertising creativity, brand trust, and brand image significantly influence consumer purchasing interest in cosmetic products. Advertising creativity plays an important role in attracting attention and influencing consumer purchasing interest. Brand trust also plays a role in forming long-term relationships between consumers and brands, while brand image creates unique perceptions and influences consumer preferences. In conclusion, advertising creativity, brand trust, and brand image have a significant influence on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. These results can be valuable guidance for cosmetic companies in enhancing their marketing strategies in the digital era
Double Literacy, Double Protection?: Minimising Gen Z's Risky Digital Credit Behaviour In Surabaya Through Financial Literacy And Digital Financial Literacy
Authors: Benediktus Fabian , Kohardinata Cliff
Published: August 2024

This study aims to investigate the credit risk issues that Generation Z is facing In Surabaya, particularly digital credit and loans. This study utilises a closed-ended questionnaire to explore Generation Z’s knowledge and awareness of subjective financial literacy, digital financial literacy, and risky credit behaviour, so that the results can reveal the influence of subjective financial literacy and digital financial literacy on risky credit behaviour controlled by gender and financial condition of Generation Z in Surabaya. To the best of the researcher’s knowledge, there are no studies that specifically highlight the influence of subjective financial literacy and digital financial literacy on risky credit behaviour. Based on the results of the multiple linear regression approach, researchers found that subjective financial literacy and digital financial literacy have a significant positive effect on risky credit behaviour, which means that the higher the subjective financial literacy and digital financial literacy, the riskier credit behaviour is minimized, gender has no significant effect on risky credit behaviour, financial condition has a significant negative effect on risky credit behaviour.