bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengembangan Media Video Tutorial Membuat Sulaman Burci Bentuk Rumbai Pada Elemen Desain Hiasan Di SMKN 1 Jabon
Authors: Nabilatus Sholihah  , Urip Wahyuningsih  , Imami Arum Tri Rahayu  , Ma'rifatun Nashikhah
Published: July 2024

This research aims to determine the feasibility of burci embroidery material through video tutorials. The type of research used is the type of research and development (R & D) with the ADDIE model to make the development of burci embroidery video tutorial media. Based on the results of development research and discussions that have been carried out, it can be concluded that the feasibility of video tutorial media on the technique of making tassel burci embroidery on decorative design elements obtained an average result of 91,8% with very decent categories by media experts and material experts.
Pengaruh Model Pembelajaran Case Based Learning Terhadap Kemampuan Menulis Teks Eksplanasi Pada Siswa Kelas XI SMA Negeri 3 Medan
Authors: Enjelita Sormin  , Muhammad Surip
Published: July 2024

This research was carried out with the aim of finding out the effect of the Case Based Learning learning model on the ability to write explanatory text. The population of this study was all students of class XI SMA Negeri 3 Medan, totaling 6 classes. Sampling in this study was carried out randomly, so 2 classes were obtained, namely class XI MIA-2 consisting of 30 students as the experimental class and class XI MIA-5 consisting of 30 students as the control class. From the data collection and processing that has been carried out, it shows that the ability to write explanatory text in class using the conventional model obtained an average value of 67.08 and a standard deviation of 9.87. Apart from that, judging from the normality test results of the Case Based Learning learning model, the results were Lcount<Ltable, namely 0.137<0.161. Then in the conventional learning model Lcount<Ltable is 0.124<0.161. Because Lcount is smaller than Ltable, the two data above are said to be normally distributed. Likewise, from the results of the data homogeneity test, namely Fcount<Ftable, namely 0.51<0.53, the data comes from a homogeneous population. After the normality test and homogeneity test, hypothesis testing is then carried out. From hypothesis testing, the results obtained are Tcount>Ttable with hypothesis test results of 5.85>1.699, then Ho is rejected and Ha is accepted so this proves that the Case Based Learning model is more influential in improving the ability to write explanatory text in class XI students at SMA Negeri 3 Medan .
Menumbuhkan Gaya Hidup Sehat Sejak Dini Melalui Pendidikan Jasmani, Olahraga, Dan Kesehatan
Authors: Agus Mulyana  , Dela Lestari  , Dhilla Pratiwi  , Nabila Mufidah Rohmah  , Nabila Tri  , Neng Nisa Audina Agustina  , Salma Hefty
Published: July 2024

A healthy lifestyle is a basic human need that is important to be nurtured from an early age through physical education, sports and health (PJOK). This study aims to explore effective methods to instill healthy habits in primary school students. Using a qualitative approach, this study reviewed literature from various sources to identify the best strategies for teaching healthy lifestyles. The results showed that storytelling, FGDs, ice-breaking, and the use of appropriate learning media are very effective in increasing students' understanding and motivation about the importance of a healthy lifestyle. In addition, physical education plays an important role in shaping students' understanding and behavior towards a healthy lifestyle through a curriculum that is integrated with physical activity. Families and communities also play an important role in supporting these efforts by providing a supportive environment and good role models. The main challenges in instilling healthy habits are resistance to change and the influence of unhealthy habits from the environment. Proposed solutions include consistency in setting good examples, variety of healthy foods, and cooperation between educators and parents.
Analisis Sumber dan Jenis Pembiayaan Pendidikan di Indonesia
Authors: Nadhifa Ardiana Maharani  , Fitri Hidayah  , Diki Darmawan  , Syunu Trihantoyo
Published: July 2024

This research uses a systematic literature review method with the PRISMA model to examine the sources and types of education financing in Indonesia. Data was obtained through a literature study, by analysing 25 journal articles from 2013-2023 that were relevant to the subject matter. Of the 25 articles, 12 were identified as relevant, which were then re-analysed. The results of the analysis showed that there were 10 articles that discussed the sources and types of education financing in Indonesia with a focus on the efficiency of education fund management, while 2 articles were considered less relevant because they talked about the basic concepts of financing and financing planning. The discussion in this study is about the definition and concept of education financing, legal basis, types of financing, and sources of financing such as government funds, community donations, and parental contributions. The education financing cycle includes planning, accounting and evaluation to ensure the effective and efficient use of financial resources. This research provides an in-depth understanding of education financing in Indonesia, highlighting the important roles of government, communities and educational institutions in providing funds to support the sustainability and quality of education
Merangkul Feminis Cegah Ketidakadilan pada Istri dalam Kehidupan Rumah Tangga
Authors: Tawarika M. Pandiangan
Published: July 2024

Women suffer injustice not only through discrimination in the public world, but also through the way work is organized and income distribution within the family itself. The cruelest discrimination against women occurs when they have a family. Qualitative research method with a natural paradigm that relies on phenomenology. The approaches used are gender, intrinsic and anthropological approaches. The results show that family life patterns limit women's opportunities in many ways, by assigning them to unpaid work with low prestige; by not giving them equal opportunities for outside employment and education; by being forced to do most or all of the housework and childcare even though they also get paid. What is most disturbing is the suffering of women due to the altruism of marriage itself.
Pengaruh Model Pembelajaran Kooperatif Tipe Round Robin Terhadap Hasil Belajar Matematika Kelas IV SD
Authors: Cantika Dinova Ramadila  , Taryzca Putri Laela Ramadhani  , Hery Setiyawan
Published: July 2024

This study aims to determine the influence of the Round Robin cooperative learning model on Mathematics Learning Outcomes in Grade IV Elementary School. The type of research used in this study is quantitative with an experimental method (pre experimental, one group, pretest-posttest design). The subject of this study is grade IV elementary school students. The data collection techniques used are observation and tests. The results of the study show that the Round Robin type cooperative learning model can affect the Mathematics Learning Outcomes of grade IV elementary school where the model can improve students' speaking skills compared to class discussions using conventional learning models.
Pengembangan Media Pembelajaran Berbasis Android Melalui Flip Pdf Pada Materi Mengolah Kue Traditional Indonesia Program Keahlian Kuliner SMKN 8 Surabaya
Authors: Icha Mayrani Purwanti  , Niken Purwidiani  , Lucia Tri Pangesthi  , Sri Handajani
Published: July 2024

This study aims to determine: the results of the development of Android-based learning media through Flip PDF Professional on the material of Traditional Indonesian Cake Processing in class XI; the feasibility of Android-based teaching materials through Flip PDF Professional; the feasibility of Android-based learning media through Flip PDF Professional; and user responses to Android-based learning through Flip PDF Professional on the material of Traditional Indonesian Cake Processing. The research method used is development research with the ADDIE development model which consists of five stages, namely analysis, design, development, implementation, and evaluation. This research was only carried out up to the third stage, namely development, due to limited time and funds. Validation of the Android-based Flip PDF Professional involved one material expert and two media experts. Data collection was done through a questionnaire that included material validation, media, and Flip PDF user responses. The data analysis technique was quantitatively descriptive. The results showed: The results of the development of Flip PDF Professional are in the form of online links that include Traditional Indonesian Cake Processing material in the form of Flip PDF Professional; the feasibility of Traditional Indonesian Cake Processing material in the form of Flip PDF Professional is rated very feasible with an average of 81%; the feasibility of Traditional Indonesian Cake Processing media in the form of Flip PDF Professional is rated feasible with an average score of 74%; and user response, namely grade XI students of SMKN 8 Surabaya (majoring in culinary expertise) obtained an average score of 92% with very good interpretation. This shows that the development of Android-based multimedia through Flip PDF on Indonesian Traditional Cake Processing material can be used for learning traditional cake material.
Pengenalan Balanced Scored sebagai Organisasi Bisnis
Authors: Lafifah Ulfah Dalimunthe  , Najwa Khalilah Harahap  , Dini Vientiany
Published: July 2024

Performance measurement is an essential thing  for  a  company.  To become the winner in this  global  competition  world,  the  company  has  to show a performance improvement from period to   period.   Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer  perspective, internal  business process  perspective   and  learning and growth perspective. In dead, the  Balanced  Scorecard  Concept  is  a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.
Penerapan Strategi Pembelajaran Kontekstual Untuk Meningkatkan Hasil Belajar Pada Mata Pelajaran IPA Kelas V
Authors: Mikael Bumbun  , Silvester Silvester
Published: July 2024

Learning that has so far been carried out only using conventional methods which are not in accordance with the characteristics of students. The results of the learning that has been carried out do not impress the children, therefore only the teacher is active in the class, the students are passive. So the science learning outcomes in class V at SDN 01 Bengkayang are low. This research aims to determine the science learning outcomes of fifth grade students SDN 01 Bengkayang Academic Year 2023/2024 before and after using contextual learning strategies. The type of research used in this research is classroom action research which consists of two cycles.This research uses a science learning outcomes test in the form of choices multiple materials on types of roots and their uses. The subject of this research is There are 20 fifth grade students at SDN 01 Bengkayang, consisting of 12 boys and 8 girls. The results obtained in this research were that there was an increase in science learning outcomes for class V students at SDN 01 Bengkayang. The increase in student learning outcomes was that in the pre-cycle 7 students (35%) had completed, in the first cycle there were 11 students (55%), while in the second cycle all students consisting of 20 students had fulfill the KKM or can be said to be complete (100%). This it can be concluded that the use of contextual learning strategies can improve the learning outcomes of class V students at SDN 01 Bengkayang through contextual learning strategies.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN RITEL
Authors: Siti Nuridah  , Joelianti Dwi Supraptiningsih  , Sopian Sopian  , Mutiara Indah
Published: July 2024

This study aims to determine how much influence Profitability and Company Size have on Capital Structure in Retail companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The data analysis method in this study is the associative analysis method and the quantitative analysis method. The population in this study are retail companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling was chosen as the sampling technique. The samples used in this study amounted to 10 companies. Simultaneous results that Profitability and Firm Size jointly affect the Capital Structure. Furthermore, for partial testing or called the t test, the Profitability variable has a negative and significant effect on Capital Structure. As well as the variable Company Size partially has a negative and significant effect on Capital Structure. Profitability and company size variables have a contribution of 41.2% while the remaining 58.8% is influenced by other factors.
STRATEGI MENUMBUH KEMBANGKAN EKONOMI KREATIF & UMKM SETELAH PANDEMI COVID 19; STUDI KUALITATIF PARA PELAKU UMKM DI KAWASAN WISATA CIUNG WANARA KABUPATEN CIAMIS
Authors: Tetty Nur Intan Rifia
Published: July 2024

Penelitian ini bertujuan  untuk mengetahui partisipasi pelaku UMKM di lokasi wisata Ciung Wanara kabupaten Ciamis dalam menumbuhkembangkan ekonomi kreatif pasca pandemi Covid 19. Penelitian dilakukan pada tanggal 21 hingga 23 Oktober 2022 kepada 25 pelaku UMKM. Metode yang digunakan menggunakan pendekatan kualitatif deskriptif. Data diolah menggunakan observasi lapangan, wawancara dan studi Pustaka. Hasil penelitian menunjukkan bahwa pelaku UMKM optimis dan yakin mampu bangkit Kembali dan dapat meningkatkan pendapatan usahanya. Pelaku UMKM perlu mengupgrade skill kemampuan dengan melakukan penguasaan digital marketing serta melengkapi legalitas ijin usaha berupa Nomor Induk Berusaha (NIB). Strategi yang dilakukan antara laian membantu para Wirausahawan (pemilik warung) yang berada di dalam lingkungan tempat Wisata Ciung Wanara dengan membantu mereka dalam pembuatan Kartu NIB (Nomor Induk Berusaha) untuk Legalitas usaha mereka. Selain itu memberikan pengajaran dalam hal Kewirausahaan (baik bagi mereka yang sudah menjadi Pelaku Usaha Ekonomi Kreatif & UMKM atau Wirausahawan) maupun bagi mereka yang baru akan memulai menjadi Wirausahawan. Lalu dengan memberikan pelatihan bagi semua Pelaku Usaha (Wirausahawan) yang ada di tempat Wisata Ciung Wanara berupa pembuatan Catatan Pengelolaan Keuangan untuk usaha yang sedang mereka jalankan
Studi Kasus Di Rumah Sakit: Sistem Informasi Akuntansi Pembayaran Dan Upah
Authors: Lismawati Hasibuan  , Indah Sari Situmorang  , Ali Hardana
Published: July 2024

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana sistem informasi akuntansi digunakan untuk menangani penggajian dan penggajian karyawan selama mereka bekerja di rumah sakit. Penelitian sistem informasi akuntansi penggajian dan pengupahan menggunakan kombinasi kerja lapangan, yang mencakup melakukan wawancara, mengamati subjek, dan mendokumentasikan temuan, dan penelitian kepustakaan. Kedepannya akan diusulkan suatu sistem informasi akuntansi yang akan memudahkan proses penggajian dan pengupahan dengan penggajian dan kompensasi yang efektif dan efisien.
Penggunaan E-Commerce Dan Tingkat Literasi Keuangan Di Kalangan Siswa: Antara Konsumtif Atau Pendapatan?
Authors: Acep Supriatna  , Aida Zahra  , Amelia Putri Meilani  , Khusaeni Moch Fahri , Rahma Jamilah  , Rama Wijaya Abdul Rozak  , Heni Mulyani
Published: July 2024

Pertumbuhan teknologi dan digitalisasi telah membawa dampak signifikan pada kegiatan ekonomi, terutama dengan meningkatnya popularitas ononlinm sebagai bentuk jual beli online. E-commerce memberikan kemudahan dan kenyamanan bagi konsumen, tetapi dapat menyebabkan sifat konsumtif yang berlebihan, khususnya pada siswa. Sifat konsumtif ini dapat memicu gaya hidup hedonisme dan buruknya manajemen keuangan pada siswa. Oleh karena itu, perlu ada upaya untuk mengajarkan siswa tentang pentingnya memprioritaskan kebutuhan dan pengelolaan keuangan yang baik. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif untuk memahami pemahaman siswa tentang e-commerce dan literasi keuangan serta kaitannya dengan sikap konsumtif siswa dan minat wirausaha siswa dalam menggunakan e-commerce. Kuesioner disebarkan melalui Google Form kepada siswa SMA/SMK sederajat. Pertanyaan dalam kuesioner mencakup pengetahuan penggunaan e-commerce, tingkat literasi keuangan siswa, sikap konsumtif dan pengaturan keuangan, serta minat wirausaha dalam menggunakan e-commerce. Penelitian ini menunjukkan bahwa e-commerce banyak digunakan oleh siswa SMA/SMK sederajat dalam kegiatan konsumsi, terutama melalui platform Shopee. Namun, penggunaan e-commerce tidak berpengaruh pada sikap konsumtif siswa karena mereka lebih membeli barang sesuai kebutuhan. Akan tetapi, penggunaan e-commerce berpengaruh pada minat berwirausaha siswa karena mudah diakses dan efektif. Tingkat literasi keuangan siswa berada pada kategori sedang dan siswa memiliki pemahaman dalam mengelola dan mengatur keuangannya dengan baik, sehingga cenderung tidak bertindak konsumtif dalam aktivitas konsumsinya. Literasi keuangan siswa yang baik juga menumbuhkan minat wirausaha.
Kepatuhan Wajib Pajak Dan Pemutihan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Samsat Padang Pariaman
Authors: Rasul Hamidi  , Muhammad Rivandi
Published: July 2024

The purpose of this study was to obtain empirical evidence of the influence, taxpayer compliance and tax bleaching on motor vehicle tax revenues. The location of this study is at the SAMSAT Padang Pariaman Office. The receipt of motor vehicle taxis all income or gains generated from motor vehicle taxes such as annual PKB, receipts from fines given to taxpayers who have arrears, as well as other vehicle tax revenues related to motor vehicle tax.  The sample determination method used in this study is an incidental sampling method. The data collection method in this study is a questionnaire method that is distributed to motor vehicle taxpayers as many as 100 questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it shows that taxpayer compliance and tax bleaching have a significant positive effect on motor vehicle tax revenues. This research is expected to provide more in-depth information and understanding, and it is hoped that taxpayer compliance will increase and tax bleaching programs will continue to be held so that motor vehicle tax revenues increase.
Akuntabilitas Dan Transparansi Lembaga Pengelola Zakat Melalui Zakat Core Principles Dan PSAK 109
Authors: Zahara Hanifatus Syaidah , Meisya Zahra  , Arini Prawita  , Silvia Zahra Syahidah  , Elis Nurhasanah
Published: July 2024

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.
ANALISIS PENGELOLAAN KEUANGAN DESA PURWODADI, KECAMATAN BARAT, KABUPATEN MAGETAN TAHUN ANGGARAN 2020-2021
Authors: Shella Bunga Slamet Lantini  , Melisa Arinda Putri  , Herlina Manurung
Published: July 2024

Pengelolaan keuangan desa memiliki signifikansi yang besar dalam meningkatkan infrastruktur, pelayanan publik, dan kesejahteraan masyarakat desa. Oleh karena itu, penelitian ini memilih tahun anggaran 2022 sebagai fokusnya. Desa Purwodadi dihadapkan pada berbagai tantangan dan peluang yang berkaitan dengan pengelolaan keuangan desa. Penelitian ini berusaha mengungkap keadaan aktual dan memahami potensi masalah yang mungkin muncul dalam pengelolaan keuangan Desa Purwodadi. Penelitian ini merupakan penelitian deskriptif yang digunakan untuk mendapatkan gambaran yang jelas mengenai Pengelolaan Keuangan Desa secara langsung dilapangan bukan denegan mengkaji teori. Sumber data yang digunakan dalam penelitian ini menggunakan data sekunder. Data sekunder ini didapatkan dari Laporan Keuangan Pemerintah Desa Purwodadi pada tahun anggaran 2020-2021. Penelitian ini menggunakan teknik analisis data berupa Pendapatan, Belanja dan Belanja Klasifikasi Ekonomi Berdasarkan Laporan Anggaran Pendapatan dan Belanja Desa Purwodadi Tahun 2020-2021 menunjukkan pendapatan tertinggi pada tahun 2020 yaitu Pendapatan Transfer pada tahun 2020 yaitu sebesar Rp.1.196.217.300. sedangkan, pada tahun 2021 sebesar Rp. 1.199.092.400. dan belanja bidang tertinggi pada tahun 2020 yaitu Belanja Bidang I pada tahun 2020 yaitu sebesar Rp. 650.586.271. sedangkan, pada tahun 2021 belanja tertinggi sebesar Rp. 782.997.490.Penelitian analisis pengelolaan keuangan desa Purwodadi pada tahun anggaran 2022 dilakukan untuk memberikan wawasan yang berguna bagi pengambil keputusan dan pemangku kepentingan. dan saran untuk peneliti selanjutnya diharapkan menambah data pendukung. Selain itu, diharapkan menambah metode yang digunakan dalam penelitian seperti pengamatan mendetail dan data-data lain seperti RKPDes dan RPJMDes, sehingga menghasilkan penelitian yang lebih umum terkait pengelolaan keuangan desa.
ANALISIS MELEMAHNYA PEREKONOMIAN TERHADAP FINANCIAL RESILIENCE PADA INDUSTRI PARIWISATA DI SURABAYA SELAMA PANDEMI COVID-19
Authors: Meilita Rizkynanda  , Argaleka Ayu Candraningsih  , Titus Gustiagung Grace Widya Arta  , Maria Yovita R Pandin
Published: July 2024

Penelitian ini bertujuan untuk mengetahui ketahanan finansial, potensi dan cara mempertahankan perekonomian di masa pandemi COVID-19 bagi industry pariwisata di Kota Surabaya. Penelitian ini menggunakan metode kualitatif dengan beberapa objek wisata di kota Surabaya. Dari hasil kajian penurunan ekonomi yang dialami industry pariwisata di Surabaya disebabkan oleh penurunan jumlah pengunjung yang mengakibatkan kesulitan dalam pengelolaan tempat wisata, fasilitas yang ada dan pendapatan yang menurun.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Perusahaan Konsumsi Yang Terdaftar Di BEI 2020-2022
Authors: Muhammad Firdaus Saputra  , Steven Wilsen  , Ratih Kusumastuti
Published: July 2024

This study aims to see the effect of profitability on stock prices, especially for consumer companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses the method of regression analysis to examine the effect of profitability on stock prices in consumer companies listed on the IDX. The independent variables used include return on assets (X1) and return on equality (X2) with the dependent variable being stock prices (Y). Where the results of this study indicate that ROA has a negative and insignificant effect on stock prices in consumer companies listed on the Indonesia Stock Exchange. Other results show that ROE has a negative and insignificant effect on stock prices in consumer companies listed on the Indonesia Stock Exchange.
Pengaruh Piutang Dan Utang Jangka Pendek Terhadap Pendapatan Pada PT. Astra International Tbk
Authors: Alwi Pratama Putra Siregar  , Nurlaila Nurlaila  , Atika Atika
Published: July 2024

The purpose of this research is to determine the effect of short-term receivables and debt on income at PT. Astra International Tbk. This research shows that there is a discrepancy between theory and financial reports at PT. Astra International Tbk. In 2020 and 2021, income decreased, receivables increased in those years, namely 2020 and 2021, while income decreased, and short-term debt increased in 2018 and 2021, and income also increased. The formulation of the problem in this research is whether short-term receivables and debts have an effect on income at PT. Astra International Tbk. The discussion in this research is related to the field of accounting which discusses financial report analysis. The theory used in this research is regarding company income, namely the company's ability to fulfill its short-term obligations, receivables, namely company claims to other parties whose maturity is less than one year, and short-term debt, namely the company's obligations to other parties which must be paid immediately within a period of time. less than one year. The type of research used in this research is quantitative research. The data source used is secondary data obtained via the website www.idx.co.id. Data processing in this research was carried out using SPSS version 23. Data analysis techniques used descriptive tests, normality tests, linearity tests, classical assumptions, hypothesis testing, and multiple linear regression analysis. The results of this research show that there is a partial influence between the receivables variable and the income variable with a calculated t value of 3.264901 > ttable with a value of 2.026192. Partially, short-term debt has an effect on income with a calculated t value of 15.93768 > t table with a value of 2.026192.
Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman
Authors: Sisca Maria  , Murtanto Murtanto  , Hermi Hermi
Published: July 2024

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.
Analisis Pengelolaan Aset pada Bagian Keuangan dan Aset Dinas Kesehatan Kota Medan
Authors: Lita Chairunnisa  , Arnida Wahyuni Lubis
Published: July 2024

Any money or tangible or intangible asset owned by a person or business organization and whose value will benefit all of them in the future is considered an asset. Regional capital asset management aims to increase the effectiveness, efficiency and added value of asset management. Effective management of regional assets is critical to converting them into capital that helps local government grow. Apart from reviewing the completeness of sources and points of view, the aim of this research is to examine the planning, procurement, administration, reporting and monitoring of assets at the Medan City Health Service with regional asset management being implemented. A qualitative approach is used in this kind of research. The Medan City Health Service is the place where this research was conducted. This research uses a triangulation approach using observation, interviews, document analysis, and online research. Research findings show that there are deficiencies in asset planning, acquisition, management, reporting and monitoring. In particular, all regulations in Government Law Number 19 of 2016 have been implemented correctly and precisely; However, the implementation of this law is still not in accordance with property users.
Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern
Authors: Almira Siva Devina Wijanarko  , Anastasya Simanjuntak  , Ellisa Noviana Dera  , Rizkya Sukma Putri  , Niketri Mustika Angela  , Herlina Manurung
Published: July 2024

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.
Analisis Penggunaan Dana Pemerintah Terhadap Pemekaran Nagari Di Kabupaten Pasaman Barat
Authors: Tia Yosiska  , Kusmilawaty Kusmilawaty
Published: July 2024

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.
Praktik Fraud Dalam Perspektif Novel “Negeri Para Bedebah” Karya Tere Liye.
Authors: Oktavian Yafi Subikda  , Reza Shah Fahrezi  , Eva Dwi Kurniawan
Published: July 2024

This research explores the representation of bribery and window dressing practices in the novel "Negeri Para Bedebah" and its relevance to audit and accounting theories. Thomas, the main character, engages in fraudulent activities by bribing and manipulating financial reports to save Bank Semesta. Bribery involves risking one-third of customer savings to influence the central bank to approve the acquisition. The practice of window dressing is also revealed in the attempt to acquire and merge four small banks. The central bank is involved in covering up data to create a positive impression of Bank Semesta's financial health. This research contributes to the understanding of audit and accounting theories and provides new insights into fraud prevention and detection.
Analisis Rasio Likuiditas Dalam Menilai Kinerja Keuangan Perusahaan Subsektor Tembakau Yang Tercatat Pada Bursa Efek Indonesia 2019-2021
Authors: Alinda Dwi Jofanka  , Argaleka Ayu Candraningsih  , Shofiatus Sa’diyah  , Rafa Syahrul Amrulloh  , Cholis Hidayati
Published: July 2024

This article explores the financial performance of tobacco subsector companies using liquidity indicators in the form of the current ratio, quick ratio and cash ratio. A qualitative approach was applied to this research. This research uses secondary data obtained on the company's official financial report website including the balance sheet and profit and loss report for the 2019-2021 period. The research results show that overall PT Wismilak Inti Makmur Tbk stands out as a company that has very good performance in the context of liquidity ratios. On the other hand, PT Bentoel International Investama Tbk has the lowest liquidity performance among the four companies.
Evaluasi Kinerja Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Pada Laporan Keuangan
Authors: Siti Ambar Mukti Puji Lestari  , Allesia Putri Wijaya Sutikno  , Irda Agustin Kustiwi
Published: July 2024

One of the important things in a company is its accounting system, where accounting is an information system that records, identifies, communicates and collects financial data that is useful in decision making. Through the existence of technology that continues to develop in each era, the availability of information systems has added value to processes, production, quality, management, decision making and problem solving as well as competitive advantages that will be beneficial for business activities. This research uses qualitative research methods with a descriptive approach. The type of data used is secondary data with a library study data collection method. The results of this research found that other studies showed similar results, namely that the performance of the accounting information system had an influence on decision making in financial reports.
Teknologi Digital Dan Transformasi Internal Audit Terhadap Perlakuan Laporan Keuangan : Studi Literatur
Authors: Rizka Khoirotun Nisaa  , Salsabila Maulidya Supriadi Bahrim  , Irda Agustin Kustiwi
Published: July 2024

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.
Analisis Penggunaan Sistem Informasi Akuntansi Dalam Mendukung Keberlanjutan Bisnis
Authors: Nurul Laily Oktaviani  , Shirky Kharisma Fitri Hasnita  , Irda Agustin Kustiwi
Published: July 2024

This research aims to analyze the use of accounting information systems in supporting business sustainability. This study uses a qualitative approach with data collected from several companies that have implemented accounting information systems. The research results show that accounting information systems have a vital role in increasing operational efficiency, reducing risk, and supporting sustainable decision making.
Analisis Peran Koperasi Dalam Meningkatkan Kesejahteraan Anggotanya
Authors: Ryan Irwansyah Pasaribu  , Kusmilawaty Kusmilawaty
Published: July 2024

The purpose of the study was to analyze how the role of Civil Service Cooperatives Medan city government in improving the welfare of its members. This research is in the form of descriptive qualitative research. Researchers conducted observations, notes, and interviews during the data collection process. From the results of the study shows that the cooperative civil servants (KPN) Medan City Government has a very large role in the welfare of its members. The benefits include the provision of ease of Business Financing assistance services, educational scholarships for family members and the provision of training/workshops to improve the ability of human resources (HR). And also advised to cooperatives should cooperatives always improve and maintain the efforts that have been made in improving the welfare of members who are members and always make improvements to the efforts that the target has not been achieved. cooperatives always remain guided by the principles, foundations, principles, and goals of cooperatives in improving the welfare of cooperative members.
Pengaruh Profitabilitas, Umur Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Rosa Amelia  , Rinny Meidiyustiani
Published: July 2024

This study was conducted to analyze profitability, company age, leverage, and company size on company value. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 25 property and real estate companies that met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study indicate that the variables profitability and company size have a positive effect on company value, company age has a negative effect on company value, and leverage has no effect on company value.
KAFAAH DALAM PERNIKAHAN UNTUK MEMBENTUK KEHARMONISAN RUMAH TANGGA
Authors: Mazaya Ayda , Laeliyah Rokhu Dlotul , Hami Widodo
Published: July 2024

Islam encourages forming a family, marriage is His Sunnah. Marriage is also a servant's way of getting closer to the Creator, provided that he marries the right person. Because family is like a small picture in life that fulfills human desires, without eliminating needs. This research uses qualitative research methods with a literature study approach. Research findings show that forming a harmonious and harmonious family is everyone's desire. Marriage is not only about fulfilling instincts and sharing material desires, but more than that there are various tasks that must be fulfilled, both psychologically, spiritually and socially which must be responsibilities. Including things that must be fulfilled, namely Kafa'ah. Kafa'ah in marriage, according to Islamic legal terms, is balance and harmony between the prospective wife and husband in terms of social, moral and economic levels, so that each candidate does not find it difficult to enter into marriage. Kafa'ah in marriage regarding household harmony is seen from several criteria that are taken into consideration, such as religion, lineage, assets, profession and also physical absence of defects. The influence of kafa'ah in marriage can be seen from several criteria in choosing a life partner.
Transformación digital en la comercialización agroempresarial: oportunidades y desafíos para los pequeños productores
Authors: Salgado Cabezas Elias Emiliano , Cabezas Tinoco Yuliana Del Rocío , Alvear Enríquez Miguel Ángel
Published: July 2024

La transformación digital ha emergido como un catalizador clave en el sector agroempresarial, ofreciendo nuevas oportunidades y desafíos para los pequeños productores. Este artículo examina la adopción de tecnologías digitales en la comercialización agrícola y analiza cómo estas afectan a los pequeños agricultores. Se emplea una metodología cuantitativa para evaluar el impacto de la transformación digital en términos de eficiencia, acceso al mercado y competitividad. Los resultados revelan una serie de oportunidades potenciales, así como desafíos significativos que deben abordarse para maximizar los beneficios de la transformación digital en la comercialización agroempresarial.
Impacto de las Inversiones a Plazo Fijo en la Gestión Financiera: Un Estudio de Caso de la COAC Minga Ltda. (2020-2022)
Authors: Jimenez Vargas Norma Patricia , Guamán Duche Jaime Rolando , Bermeo Quevedo Alisson Daniela , Villacis Vivero Juan Alfredo
Published: July 2024

Evaluar las inversiones a plazo fijo y su impacto en la administración financiera de la Cooperativa de Ahorro y Crédito Minga Ltda. durante el periodo 2020-2022 es el objetivo de esta investigación. Se empleó un método deductivo con un diseño no experimental y mixto, que combinaba investigación de campo y documental; los estados financieros fueron la fuente principal de datos. Los depósitos a plazo fijo han aumentado significativamente, con incrementos notables de $2,190,072.20 entre 2020 y 2021 y de $4,689,943.85 entre 2021 y 2022, según el análisis de los datos. La cooperativa tiene la capacidad de pagar sus deudas a corto plazo manteniendo su liquidez, con una razón circulante superior a 1. A pesar de que la razón de rentabilidad demostró una gestión de costos efectiva y un margen operacional favorable, el análisis del ROE reveló una rentabilidad baja en el último período debido a un manejo insuficiente de los gastos. En conclusión, estos descubrimientos ofrecen una comprensión detallada de la administración financiera de la cooperativa, así como su habilidad para administrar inversiones a plazo fijo, enfatizando tanto los aspectos positivos como los desafíos que pueden enfrentar en el futuro.
A reincidência do sarampo e da poliomielite em razão da abstenção vacinal no Brasil: uma revisão de literatura
Authors: Rolemberg Mychelle Oliveira Carvalho , Radmann Guilherme Corrêa , Lima Lívia Cardoso , Bitencourt Joana Alves , Abreu Guilherme Caxico de , Galvão Júlia Alves Valois , Gonçalves Maria Fernanda dos Santos , Rocha Emanuelle Assunção Santos Costa da , Hora Isaú Barreto , Farias Any Eduarda Nanes de Oliveira , Carvalho Felipe Mendes de Andrade de
Published: July 2024

Introdução: As doenças preveníveis por imunização são pauta da saúde pública brasileira desde a criação do Programa Nacional de Imunização (PNI), em 1973, o qual buscou diminuir a incidência e erradicação de infecções transmissíveis, como o sarampo e a poliomielite, entre a população do país, porém nas últimas duas décadas foi observado o aumento de casos dessas doenças, associados a diversos fatores, como hesitação vacinal advinda, especialmente, dos movimentos antivacina disseminados no país e no mundo. Objetivo: Fornecer um parâmetro geral sobre o sarampo e a poliomielite, investigando as causas e consequências associadas à reincidência dessas doenças no Brasil. Metodologia: Trata-se de uma revisão de literatura elaborada através da busca nas bases de dados SciELO, PubMed e Latindex, a partir de descritores agrupados pelo operador booleano AND para a pesquisa. Foram considerados artigos originais, publicados entre 2018 e 2024, nos idiomas português e inglês; sendo excluídos aqueles que não tinham relação com o objeto de estudo. Resultados e Discussão: A baixa cobertura vacinal que o Brasil enfrenta atualmente, impulsionada por movimentos antivacina, notícias falsas, carência educacional e preceitos religiosos, culmina na recidiva de doenças outrora erradicadas, como a poliomielite e o sarampo, o que traz, consigo, consequências preocupantes, a exemplo de propagação da infecção com surtos e epidemias, complicações graves secundárias ao ressurgimento das doenças, impacto na saúde pública devido ao aumento da demanda no sistema de saúde e desafios educacionais e sociais, reforçando a necessidade de discutir sobre o tema a fim de elevar os índices vacinais e reduzir a morbimortalidade associada. Conclusão: Em suma, a abstenção vacinal contra o sarampo e a poliomielite apresenta um impacto significativo na saúde pública por colocar os indivíduos não vacinados em risco, assim como a população geral, por se tratar de doenças contagiosas e fatais, contudo imunopreviníveis.
Reflexões sobre a violência de gênero: sistema interamericano de direitos humanos, condenação do brasil no “caso Barbosa de Souza e outros vs. Brasil” e controle de convencionalidade
Authors: Amaral Ana Paula Martins , Azambuja Fernanda Proença de , Oliveira Alex Maciel de
Published: July 2024

A violência contra a mulher, enquanto fenômeno socioestrutural enraizado culturalmente na sociedade, é um problema global que atinge, das mais distintas formas, mulheres de diferentes etnias, faixas etárias, classes sociais, etc. Porém, a situação é ainda mais sensível no Brasil, uma vez que o País, há anos, encabeça listas dos países com os maiores índices de violência contra as mulheres. Neste panorama, o Brasil, uma vez mais, foi denunciado à CIDH pelo “Caso Barbosa de Souza vs. Brasil”, tendo sido responsabilizado internacionalmente pela Corte IDH, em 2021. Entre outros fatos, o País foi condenado pelo desrespeito às obrigações estabelecidas na Convenção Americana e na Convenção de Belém do Pará, especialmente quanto à ausência de apuração completa da morte de Márcia Barbosa de Souza, configurando-se a conduta estatal clara violação aos direitos humanos. Portanto, o problema da pesquisa é: quais os reflexos da condenação do Brasil frente ao compromisso internacional assumido no respeito aos direitos humanos tutelados no sistema interamericano? Os objetivos do trabalho são: contextualizar a realidade da violência de gênero - sobretudo a doméstica - existente no Brasil; analisar os pontos precípuos da decisão da Corte IDH no “Caso Barbosa de Souza vs. Brasil”, e, finalmente, tecer considerações sobre o dever do Brasil de adequar a sua legislação interna à jurisprudência da Corte, uma vez que o País reconhece a sua jurisdição contenciosa dentro do Sistema Interamericano de Direitos Humanos. O método usado é qualitativo quanto à abordagem, exploratório e descritivo, quanto ao objetivo, e bibliográfico, quanto ao procedimento.