bluuebunny/crossref_metadata_2025 huggingface dataset:
Rise of AI: Transforming Data Analytics in Marketing Strategies
Authors: Sajili Mohamad , Kinanti Lintang Anis Bena , Rudhan Andi Muhammad
Published: June 2024

This study investigates the transformative impact of AI technology and data analytics on marketing strategies within PT. Lautan Luas Tbk, a leading chemical distribution and manufacturing company. Through a quantitative research design, employing random sampling of 100 consumers and utilizing Smart PLS for analysis, the study examines the relationships between AI Technology Implementation, Data Quality and Availability, Analytical Capabilities, and Marketing Performance. The findings reveal significant direct effects, indicating that both AI Technology Implementation and Data Quality and Availability positively influence Analytical Capabilities and Marketing Performance. Moreover, significant indirect effects highlight the mediating role of Analytical Capabilities in the relationship between AI Technology Implementation / Data Quality and Availability and Marketing Performance. These results underscore the critical importance of adopting advanced data analytics and AI technologies, as well as ensuring data quality and availability, in enhancing marketing performance. The implications suggest that investments in AI technology integration and data management practices are essential for driving effective marketing strategies and achieving sustainable business growth in the competitive landscape of the chemical industry.
Strategi Pemasaran Perusahaan Furniture CV. Orcard Collection Dalam Mempertahankan Usaha Furniture Pada Masa Peralihan Pandemi Ke Endemi Covid-19
Authors: Ayrdelan Melen Fitria Senna , Ridanasti Erlita
Published: June 2024

Building an existence in the furniture industry, CV Orcard Collection, a company that focuses on the production of wooden and rattan furniture, has faced various challenges in following the fast-changing market dynamics. Thus, there is a need for an in-depth analysis of the marketing strategies implemented by CV Orchard Collection in order to maintain and increase market share. Therefore, this research was conducted with the aim of analyzing the marketing strategy through Segmentation, Targeting, and Positioning (STP) applied by CV Orcard Collection and analyzing the 7P marketing mix elements (Product, Price, Place, Promotion, People, Process, and Physical Evidence) used by CV Orchard Collection in maintaining the furniture business during the transition from pandemic to Covid-19 endemic. The results of the STP analysis show that CV Orcard Collection has succeeded in identifying relevant market segments and determining the right target market, as well as positioning itself as a provider of wood and rattan furniture products with superior quality. In the context of the 7P marketing elements, the company has considered aspects such as product quality, appropriate pricing, effective distribution strategies, appropriate promotion, and attention to customer service and production processes.  The conclusion from the analysis is that CV Orcard Collection has implemented an effective marketing strategy with the STP approach, focusing on market segmentation based on geographic, and psychographic consumers. By targeting property business owners and business people, and positioning itself through the tagline "3T", the company has succeeded in maintaining business sustainability. In the context of the 7Ps, CV Orcard Collection highlights its superior products, sets prices with a customized formula, and utilizes strategic physical locations, promotional efforts are focused on digital marketing, building positive relationships with consumers, ensuring production processes according to the tagline and maintaining a reputation as a high-quality furniture manufacturer.  Therefore, this research can be a constructive suggestion for CV Orcard Collection to continue to update market segmentation and diversify target markets, maintain product quality consistency, and utilize local distribution and online platforms, while increasing visibility through social media, customer service, and production process efficiency, and strengthening branding and supporting facilities to improve consumer perception and company competitiveness.
THE The Effect Of Perceived Ease Of Use, Perceived Usefulness, Perceived Security, And Perceived Credibility Mobile Banking As A Digital Payment On The Financial Management Of Undergraduate Accounting Students At State Universities In Surabaya
Authors: Arifah Rizky Embun , Widajantie Tituk Diah
Published: June 2024

This research aims to analyze and empirically prove the effect of perceived ease of use, perceived usefulness, perceived security, and perceived credibility mobile banking as a digital payment on the financial management of undergraduate accounting students at State Universities in Surabaya. This type of research is quantitative research with primary data obtained through questionnaires. The population were undergraduate accounting students at State Universities in Surabaya. The sample was determined using a probability sampling technique with a simple random sampling method so that a sample of 98 respondents was obtained. The analysis technique for this research uses the Partial Least Square (PLS) method and was tested using the SmartPLS 4 program. The research results show that perceived ease of use, perceived usefulness, and perceived security has a positive and significant effect on financial management, while perceived credibility has a positive but not significant effect on financial management.Keywords: Perceived Ease of Use, Perceived Usefulness, Perceived Security, Perceived Credibility, Financial Management
Pengaruh Kompensasi, Stress Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT. Stara Bumi Surya
Authors: David David , Purba Purnama Yanti , Yola Yola , Leonardo Ferry , Damanik Elfina Okto Posmaida
Published: June 2024

The purpose of this study is to investigate and evaluate how PT. Stara Bumi Surya employees perform in relation to pay,stress at work, and work discipline. The basis of this research includes the phenomena of low compensation offered by firms, the burden  of  working  too  much,  the employees who frequently arrive late, and the number of employees whoquit annually from 2018 to 2022. Explanatory research using a quantitative descriptive research design is the researchmethodology employed. The participants in the study are PT. Stara Bumi Surya employees. Saturated sampling was themethod utilized for 68 responders. Multiple linear regression analysis is the technique utilized for data analysis. Thestudy's findings demonstrate that work stress significantly impairs employee performance, remuneration significantly enhances employee performance, and work discipline significantly enhances employee performance at  PT  StaraBumi Surya. Work discipline, workplace stress, and pay all have positive and significant effects simultaneously.
Analisis Perbandingan Kualitas Pelayanan Antara Marketplace Shopee Dan Tokopedia Di Kota Sidoarjo
Authors: Nuryana Wilda Sazkia , Andariani Sonja
Published: June 2024

This research aims to analyze the comparison of service quality between the Shopee and Tokopedia marketplaces in Sidoarjo City. Customers compare service quality which consists of several dimensions, namely: Tangibles, Reliability, Responsiveness, Assurance and Empathy. The aim of the research is to determine and analyze the differences in service quality between the Shopee and Tokopedia marketplaces in Sidoarjo City. This research uses a quantitative method by collecting data through a questionnaire using Purposive Sampling techniques in sampling, the respondents in the research were 100 respondents with the following criteria: 1) Users of both Shopee and Tokopedia marketplaces who live in Sidoarjo City, 2) Have made transactions on both marketplaces at least 2-3 times a month. The analysis technique used in this research is the Wilcoxon test as an alternative to the paired T-test which is not normally distributed. The results of this study show that: (1) Quality of Service in the tangibles dimension shows that the average results in tangibles are superior to Shopee compared to Tokopedia, (2) Quality of Service in the reliability dimension shows that the average results in reliability are superior to Shopee compared to Tokopedia, (3) The service quality of the responsiveness dimension shows that the average result on responsiveness is superior to Shopee compared to Tokopedia, (4) the quality of service on the assurance dimension shows that the average result on assurance is superior to Shopee compared to Tokopedia, (5) the service quality of the empathy dimension shows the average result on Empathy is superior to Shopee compared to Tokopedia.
Optimalisasi Kinerja Karyawan di RSUD Hj. Anna Lasmanah Banjarnegara: Pengaruh Promosi Jabatan, Kerjasama Tim, Etos Kerja, dan Kecerdasan Emosi
Authors: Yulichah Siti , Sumantri P. Edi , Sundari Sri , Setyawan Heri
Published: June 2024

Tujuan penelitian ini adalah untuk menganalisis signifikansi pengaruh promosi jabatan, kerjasama tim, etos kerja, dan kecerdasan emosi terhadap kinerja karyawan RSUD Hj, Anna Lasmanah Banjarnegara. Populasi dalam penelitian ini sebanyak 287 karyawan. Teknik pengambilan sampel dalam penelitian ini adalah proportional stratified random sampling dan diperoleh sampel sebanyak 72 sampel. Alat analisis  menggunakan regresi linear  berganda. Hasil persamaan regresi adalah Y = -1,028 + 0,248 X1 + 0,292 X2 + 0,186 X3 + 0,241 X4  + e.  Nilai koefisien determinasi R Square yaitu sebesar 92,7 persen. Nilai F hitung lebih besar dari nilai F tabel (532,529 > 2,4258) maka dapat diartikan bahwa model regresi yang digunakan layak. Dari penelitian ini dapat disimpulkan: Promosi jabatan berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara. Kerjasama tim berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara. Etos kerja berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara. Kecerdasan emosi berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara.
Agile HR: Adapting Human Resource Practices to Rapid Business Changes
Authors: Nargis Lusia , Brastoro Brastoro , Fuad Muhammad
Published: June 2024

In today's rapidly evolving business landscape, organizations face the challenge of adapting to dynamic changes while maintaining high levels of employee performance and engagement. This study investigates the relationships among Agile HR Practices, Business Changes, Employee Engagement, and Employee Performance within the context of  PT. Jimmulya. Using a nonrandom sampling technique, data was collected from 90 employees and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that Agile HR Practices significantly influence both Employee Engagement and Employee Performance, highlighting the importance of flexible HR strategies in fostering a highly engaged workforce and driving improved performance outcomes. Additionally, Employee Engagement was found to mediate the relationship between Agile HR Practices and Employee Performance. However, the indirect effect of Business Changes on Employee Performance through Employee Engagement was non-significant, suggesting the need for further exploration of the complex dynamics between HR practices, business changes, employee engagement, and performance. These findings provide valuable insights for organizations seeking to enhance their HR strategies and navigate the challenges of dynamic business environments effectively.
Investing in Your Future: Developing Financial Competence for Success
Authors: Saputri Evieana R , Haryati Sani , Dewatmoko Akmal Nurisnanto
Published: June 2024

This study conducted at Bank Indonesia in Yogyakarta investigates the intricate relationship between financial education, access to financial resources, financial behavior, and financial competence among the bank's customers. Utilizing a quantitative research design and employing SmartPLS for data analysis, the study examines the direct and indirect effects of these variables on financial competence. Findings reveal significant direct effects of financial education and access to financial resources on financial competence, with financial behavior mediating the relationship between financial education and financial competence. However, access to financial resources does not directly influence financial behavior and competence. These results underscore the importance of comprehensive financial education programs in fostering positive financial behaviors and enhancing financial competence among individuals, thereby contributing to greater financial well-being and stability in the Yogyakarta region.
From Clicks to Conversations: The Evolution of Chatbot Marketing
Authors: Sugiarto Hendro , Anggarini Desi Try , Dewi Lati Sari
Published: June 2024

This research investigates the dynamics of chatbot marketing within PT Sinar Sosro, focusing on the interplay between user experience, marketing strategy evolution, and the effectiveness of chatbot conversations. Through a quantitative approach utilizing Smart PLS analysis, data was gathered from a sample of 100 consumers. The findings reveal significant direct effects of both user experience and marketing strategy evolution on chatbot conversations, emphasizing their pivotal roles in driving meaningful engagements. Moreover, indirect effects analysis highlights the mediating role of user experience in the relationship between marketing strategy evolution / Number of Clicks and chatbot conversations. These insights underscore the importance of optimizing user-centric approaches and aligning marketing strategies with user preferences to foster positive experiences, enhance chatbot effectiveness, and achieve marketing objectives effectively within PT Sinar Sosro's digital ecosystem.
Analisis Pengaruh Opini Going Concern Dan Audit Tenure Terhadap Hasil Kualitas Audit
Authors: Adriansyah Rafi , Budiwitjaksono Gideon Setyo
Published: June 2024

Audit merupakan tindakan mengumpulkan dan memeriksa bukti yang terkait dengan informasi tertentu. Menyajikan laporan keuangan yang telah memenuhi standar yang berlaku dan berisi informasi yang akurat tentang keuangan suatu perusahaan merupakan tujuan dari audit. Dalam praktik audit, auditor melakukan analisis terhadap berbagai bukti dan dokumen yang terkait dengan informasi keuangan suatu entitas. Penelitian ini berfokus pada perusahaan-perusahaan di sektor properti dan real estate yang tercatat di BEI selama periode 2019-2022. Data sekunder yang digunakan diperoleh dari laporan keuangan tahunan perusahaan yang tersedia di situs resmi BEI www.idx.co.id.  Metode purposive sampling diterapkan dalam pemilihan sampel, dengan kriteria yang telah ditentukan oleh peneliti. Jumlah sampel dalam penelitian ini terdiri dari 32 perusahaan sektor properti dan real estate, menghasilkan total 128 data laporan tahunan perusahaan untuk periode 2019-2022. Berdasarkan hasil pembahasan yang telah dilakukan dapat disimpulkan bahwa Opini going concern berpengaruh terhadap hasil kualitas audit dan Audit tenure berpengaruh terhadap hasil kualitas audit.
Pengaruh ROA, EPS dan DER Terhadap Harga Saham Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2021
Authors: Adriani Kristina , Saragih Cindy Marta Fransiska , Harahap Fadina Garora , Siagian Tiona , Helman Helman , Khair Hazmanan
Published: June 2024

In connection with this study there are objectives, among others,  to test the impact of ROA, EPS and DER effect on stock prices. This type of research is based on a quantitative approach. The population used in this study is the consumer goods sector manufacturing companies listed on the IDX for the period 2018-2021 as many as 18 companies and a sample of 6 companies and then a total of 24 reports of observations. The results of the study, among others, ROA, DER partially does not affect the stock price, eps partially positive effect on stock prices and then simultaneously ROA, EPS and DER simultaneously positive effect on stock prices.
The Influence Of Accounting Understanding, Education Level, And Business Size on The Quality of Financial Reports of UMKM In Surakarta City
Authors: Revila Jesica Ayu , Widajantie Tituk Diah
Published: June 2024

This study aims to analyze and measure the effect of accounting understanding, education level, and business size on the quality of MSME financial reports in Surakarta City. The type of research used is quantitative research with primary data obtained through a questionnaire as a data collection tool. The population in this study were MSME actors in Surakarta City. Determination of the sample in this study using random sampling technique and obtained as many as 100 respondents. This research analysis technique uses the Partial Least Square (PLS) method and is tested using the SmartPLS 4.0 program. The results of this study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, the level of accounting education has a positive and significant effect on the quality of MSME financial reports, while business size has a positive and insignificant effect on the quality of MSME financial reports.
Efektivitas Pendistribusian Dana Zakat Di Inisiatif Zakat Indonesia Perwakilan Bengkulu Dengan Pendekatan Zakat Core Principle
Authors: Yanto Muhammad Pebri , Asnaini Asnaini , Harpepen Andi
Published: June 2024

Penelitian ini bertujuan untuk mengetahui bagaimana pendistribusian dana zakat dan efektivitas pendistribusian dana zakat di Lembaga Inisiatif Zakat Indonesia (IZI) Perwakilan Bengkulu. Penelitian ini merupakan penelitian lapangan (field research) dengan menggunakan pendekatan kualitatif deskriptif. Metode pengumpulan data dilakukan dengan mengadakan wawancara, observasi, dan dokumentasi. Teknik analisa data menggunakan model Miles and Huberman, yakni reduksi data, penyajian data/deskripsi, dan penarikan kesimpulan. Hasil penelitian yang diperoleh adalah pertama Pendistribusian dana zakat di IZI Perwakilan Bengkulu didistribusikan kepada seluruh golongan mustahik kecuali budak.  Program IZI Perwakilan Bengkulu yaitu: Program bidang pendidikan, kesehatan, kemanusiaan, dakwah dan ekonomi. Kedua efektivitas pendistribusian dana zakat di IZI Perwakilan Bengkulu dengan menggunakan Zakat Core Principle (ZCP) ada dua kategori yakni dengan perhitungan Disbursement Collection Ratio (DCR) dan Kecepatan Waktu. Perhitungan menurut DCR tahun 2021 sebesar 64%, tahun 2022 sebesar 81%, dan tahun 2023 sebesar 68% sehingga masuk kategori DCR efektif. Hal ini memberikan arti bahwa IZI Perwakilan Bengkulu telah mendistribusikan secara efektif baik dari segi rasio DCR maupun kecepatan waktu distribusi masuk dalam kategori cepat.
Savings 2.0: Harnessing Technology For Better Financial Competence
Authors: Suhendra Chairul , Kanivia Aan , Imran Imran
Published: June 2024

This research investigates the dynamics of financial competence among customers at Graha Bank Bengkulu, focusing on the roles of technology utilization and savings behavior, mediated by financial literacy. Utilizing a quantitative research design with a sample of 100 customers selected through random sampling, the study employs Smart PLS (Partial Least Squares Structural Equation Modeling) for data analysis. The results reveal significant direct effects of both technology utilization and savings behavior on financial competence, as well as a highly significant direct effect of financial literacy on financial competence. Additionally, technology utilization demonstrates a significant indirect effect on financial competence through financial literacy, while savings behavior does not exhibit a significant indirect effect. These findings underscore the importance of leveraging technological innovations and promoting financial literacy initiatives to enhance customers' financial competence and resilience. The study provides valuable insights for Graha Bank Bengkulu to develop targeted strategies and interventions aimed at empowering customers to navigate the complexities of personal finance effectively and achieve their financial goals.
Analisis Rasio Likuiditas, Solvabilitas, Aktivitas, Pertumbuhan Dan Profitabilitas Terhadap Earning Per Share Terhadap PT. Bank BRI Tbk Pada Tahun 2018-2021
Authors: Sihombing Riondi Solomon Zugia , Tutik Dhuti Widhiyas , Nathalie Nathalie , Hutahean Thomas Firdaus , Pandiangan Saut Maruli Tua
Published: June 2024

Reviewing a bank's financial statements, which consist of an income statement and balance sheet, and applying ratio analysis techniques can help someone assess a bank's financial performance. Ratios are measures used to assess the financial records of a business, including non-banking and banking companies. The aim of this research is to examine the effect of profitability, solvency and liquidity ratios on earnings per share of PT Bank Rakyat Indonesia Tbk. The approach used is quantitative. The Indonesian Stock Exchange, papers, journals, academic publications, and certain media records are some of the data sources used in this research. We need information on the dividend policy received by the BRI company between 2018 and 2021. F test, T test, R-squared test, and multiple linear regression analysis are examples of data analysis techniques. The strong beneficial influence of the ROA variable on EPS at Bank Rakyat Indonesia is shown by partial data. At Bank Rakyat Indonesia there is no significant and positive correlation between the CR and EPS variables. At Bank Rakyat Indonesia, the ACT variable has a significant and partially beneficial influence on EPS. At Bank Rakyat Indonesia, the DER variable has a significant and beneficial influence on EPS.
Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19
Authors: Gustiarni Gupita , Hidayatulloh Amir
Published: June 2024

The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period. The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java. The data analysis technique of this study used multiple linear regression analysis. This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes. However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic. This is because in 2020, cinemas will stop operating.
Pengaruh Ukuran Perusahaan, Struktur Aktiva, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2020-2022)
Authors: Sitorus Jessy , Putri Marisa Silvia Tiurma , Barus Octaviani , Listya Khanti
Published: June 2024

This study was conducted with the aim of knowing the effect of company size, asset structure, liquidity and sales growth on capital structure. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period as many as 87 company samples. The analysis method used in this research is multiple linear regression analysis with SPSS application tools. This study uses data in the form of annual financial reports from each sample company published on the website www.idx.co.id. Simultaneously, the variable of company size, asset structure, liquidity and sales growth affect the capital structure. Furthermore, the result of t test in this research shows that 1) firm size has negative and significant effect on capital structure, 2) asset structure has positive and significant effect on capital structure, 3) liquidity has negative and significant effect on capital structure, 4) sales growth has positive and significant effect on capital structure.
Pengaruh ROA, ROE, DER Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2022
Authors: Fernanda Belinda , Munthe Herlin , Bancin Rido , Depari Ivana Rebecca Aprilia S , Siregar Kiki Hardiansyah
Published: June 2024

The purpose of this study was to examine the effect of ROA, ROE, DER and Company Size on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018 - 2022. The data used is secondary data sourced from financial reports published by the capital market on the Indonesia Stock Exchange. The research method used in this research is purposive sampling method. There are 100 data samples used as research objects in this study. The results showed that ROA and DER have an effect on Firm Value while ROE and Firm Size have no effect on Firm Value.
Keywords: ROA, ROE, DER, Company Size, Company Value
Analisis Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Pada Sektor Perusahaan Consumer Cyclicals Dan Consumer Non- Cyclicals Yang Terdaftar Di Bursa Efek Indonesia
Authors: Gordon Edric , Soeindra Victor , Dananjaya Yanuar
Published: June 2024

perusahaan di sektor Consumer Cyclicals dan Consumer Non- Cyclicals yang terdaftar di Bursa Efek Indonesia. Metodologi yang digunakan meliputi analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa beberapa rasio keuangan memiliki pengaruh signifikan terhadap nilai perusahaan. Pada sektor Consumer Cyclicals, likuiditas, efisiensi, dan market prospect tidak berpengaruh terhadap nilai perusahaan, sedangkan leverage dan profitabilitas berpengaruh positif terhadap nilai perusahaan. Pada sektor Consumer Non-Cyclicals, likuiditas dan efisiensi berpengaruh negatif terhadap nilai perusahaan, sedangkan leverage tidak berpengaruh terhadap nilai perusahaan, serta profitabilitas dan market prospect berpengaruh positif terhadap nilai perusahaan.Penelitian ini juga memberikan wawasan baru terhadap pemangku kepentingan dalam membuat keputusan investasi dan strategi perusahaan. Kesimpulan penelitian menegaskan pentingnya manajemen rasio keuangan dalam meningkatkan nilai perusahaan, memberikan kontribusi terhadap literatur keuangan serta praktik bisnis di Indonesia.
 
Kata Kunci: Rasio Keuangan, Nilai Perusahaan, Consumer Cyclicals, Consumer Non-Cyclicals, Bursa Efek Indonesia, Rasio Likuiditas, Rasio Leverage, Rasio Efisiensi, Rasio Profitabilitas, Rasio Prospek Pasar, Analisis Regresi, Perbedaan Sektoral, Current Ratio, Debt to Equity Ratio, Total Asset Turnover Rasio, Return on Equity, Price to Book Value Ratio
Literasi Keuangan Syariah Dan Religiusitas Terhadap Perilaku Konsumtif Mahasiswa Generasi Z Dengan Variabel Mediasi Penggunaan Paylater
Authors: Fitriyah Clarisa Khotimatul , Putri Rizky Nur Ayuningtyas
Published: June 2024

This study aims to explore the influence of Sharia financial literacy and religiosity level on consumptive behavior, with the use of paylater as a mediating variable, among undergraduate students at UIN Raden Mas Said Surakarta. The purpose sampling method was employed in sample selection, with the Slovin model used to determine the sample size, which consisted of 100 students. Data analysis utilized Partial Least Squares (PLS) with the assistance of SmartPLS 3. The results indicate that Sharia financial literacy significantly affects consumptive behavior and the use of paylater. However, religiosity level does not significantly affect consumptive behavior and the use of paylater. On the other hand, the use of paylater significantly influences students' consumptive behavior. These findings highlight the importance of Sharia financial literacy in managing financial behavior, while religiosity level does not fully determine this aspect. Furthermore, the use of paylater can exacerbate consumptive behavior, indicating the need for better understanding of the financial implications of this payment option.
 
Keywords: Islamic Financial Literacy, Religiosity, Consumptive Behavior, Paylater Usage.
Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia)
Authors: Dharmadi Budi , Sihotang Ronny Buha , Sinaga Judith T. Gallena
Published: June 2024

Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan  menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020.
 
Kata kunci: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi
Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Angela Shelline , Purba Dianty Putri , Violyne Violyne , Rosmaneliana Dina
Published: June 2024

The purpose was to analyze the impact of liquidity, profitability, solvency and Company Size towards the Audit opinion of Going Concern. Research methods using quantitative. The population is an enterprise of enterprises of the consumption sector, and sampling is determined by the method of purposive sampling. Data analysis using multiple linear regression analysis. The results of partial hypothesis testing that liquidity, profitability and no impact on the Audit opinion Going Concern, but only size company has an effect on the Audit opinion Going Concern and while simultaneously that liquidity, profitability, solvency and size company simultaneously not impact Audit opinion Going Concern.
Keywords: Liquidity, Profitability, Solvency, Size Company, Audit Opinion Going Concern
Analisis Efisiensi Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) : Studi Kasus Dari Laporan Keuangan
Authors: Komala Yulia , Mahatmyomo Atyanto , Supriyadi Agus , Andriani Ratih
Published: June 2024

Studi ini menganalisis kinerja lima perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) berdasarkan data dari laporan keuangannya. Kelima perusahaan yang dipilih adalah PT Astra Agro Lestari Tbk, PT Acset Indonusa Tbk, PT Adaro Minerals Indonesia Tbk, dan PT Adaro Energy Indonesia Tbk. Analisis dilakukan terutama terhadap biaya overhead dan pendapatan bunga bersih, serta rasio biaya terhadap pendapatan. Hasil analisis menunjukkan variasi yang signifikan dalam kinerja keuangan dan strategi operasional antara perusahaan-perusahaan tersebut. Beberapa perusahaan mengalami peningkatan pendapatan bunga bersih sementara yang lain mengalami penurunan biaya overhead. Rasio biaya terhadap pendapatan juga bervariasi dari satu perusahaan ke perusahaan lainnya. Penemuan ini memberikan gambaran yang komprehensif tentang kondisi sektor industri di Indonesia, menunjukkan bahwa perusahaan-perusahaan tersebut memiliki pendekatan yang berbeda dalam mengelola biaya operasional dan meningkatkan pendapatan. Studi ini memberikan wawasan berharga bagi para pemangku kepentingan untuk memahami tren dan dinamika di pasar yang beragam ini, serta memberikan landasan untuk pengambilan keputusan yang lebih baik dalam mengelola bisnis.
Peran Kecerdasan Spiritual, Kontrol Diri, Sosial Ekonomi Orangtua, Dan Lingkaran Pertemanan Terhadap Pengelolaan Keuangan Mahasiswa
Authors: Rohman Ahmad Kahfiatur , Sriyono Sriyono , Setiyono Wisnu Panggah
Published: June 2024

Pada era perkembangan zaman seperti saat ini banyak sekali faktor yang mempengaruhi mahasiswa dalam hal pengelolaan keuangan seperti kecerdasan spiritual, kontrol diri, sosial ekonomi keluarga dan lingkaran pertemanan. Salah satu kasus yang ditemukan oleh Herlindawati adalah kurangnya kontrol diri pada mahasiswa dalam mengelola keuangan. Penelitian ini dilakukan untuk menguraikan relasi antara kecerdasan spiritual, kontrol diri, sosial ekonomi orangtua, dan lingkaran pertemanan terhadap pengelolaan keuangan mahasiswa. Metode kuantitatif digunakan dalam penelitian. Mahasiswa yang bertempat tinggal di kecamatan Sidoarjo menjadi populasinya. Sebanyak 100 orang digunakan sebagai sampel dan diberi kuisioner sebagai pengumpul data. Hasil yang diperoleh setelah melakukan penelitian adalah kecerdasan spiritual dan sosial ekonomi orangtua berpengaruh positif signifikan terhadap pengelolaan keuangan mahasiswa. Sedangkan kontrol diri dan lingkaran pertemanan tidak berpengaruh positif terhadap pengelolaan keuangan mahasiswa.
Pengaruh Keadaan Ekonomi Dan Pelayanan Terhadap Keputusan Berhutang Dengan Sistem Bunga (Riba)
Authors: Julita Sinta Putri , Idwal Idwal , Hasanah Uswatun
Published: June 2024

Penelitian ini bertujuan mengetahui pengaruh keadaan ekonomi terhadap keputusan berhutang dengan sistem bunga di desa palak bengkerung kecamatan air nipis kabupaten bengkulu selatan, Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer dan data sekunder. Analisis data menggunakan software SPSS, uji validitas, uji reabilitas, uji asumsi klasik, analisis regresi linear berganda. Hasil penelitian mengungkapkan Keadaan ekonomi berpengaruh terhadap keputusan berhutang dengan sistem bunga didesa palak bengkerung. Hal ini dapat dilihat dari nilai t hitung sebesar 7,195 dan nilai t tabel sebesar 1,775 dengan nilai signifikan lebih kecil dari 0,05 yaitu 0,000. Pelayanan berpengaruh terhadap keputusan berhutang dengan sistem bunga didesa palak bengkerung. Hal ini dapat dilihat dari nilai t hitung sebesar 3,916 dan nilai t tabel sebesar 1,775 dengan nilai signifikan lebih kecil dari 0,05 yaitu 0,000. Keadaan ekonomi dan pelayanan secara bersama-sama berpengaruh terhadap keputusan berhutang dengan sistem bunga. Hasil ini dapat dilihat dari hasil uji F yang menunjukkan bahwa nilai F hitung sebesar 2380,557 lebih besar dari 3,18 dan nilai signifikan nya lebih kecil dari 0,05 yaitu 0,000.
Kata Kunci: Berhutang, Keadaan Ekonomi,Pelayanan, Sistem Bunga
Pengaruh Profitabilitas dan Kebijakan Dividen Dalam Menentukan Harga Saham di Bursa Efek Indonesia
Authors: Nasihin Ihsan , Purwandari Dian , Andriansyah Hendri Nur , Trisyanto Ade
Published: June 2024

penelitian ini bertujuan dalam rangka mencari pengaruh profitabilitas dan kebijakan dividen kepada harga saham pertambangan di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan menggunakan metode purposive sampling dalam pengambilan sampel untuk saham pada sektor pertambangan yang tergabung dalam indeks IDXHIDIV20 di BEI periode 2020-2022. Berdasarkan metode purposive sampling maka didapatkan sampel dalam penelitian ini, dengan kode emiten saham pertambangan yang terpilih adalah ADARO, ANTM, BSSR, ITMG, dan PTBA. Pada penelitian ini, harga saham menjadi variabel terikat, sedangkan profitabilitas dan kebijakan dividen menjadi variabel bebas. Data dianalisis dengan menggunakan analisa regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa kebijakan dividen memiliki pengaruh terhadap harga saham, sedangkan profitabiltas tidak memiliki pengaruh terhadap harga saham.
Determinan Etika Atas Penggelapan Pajak (Tax Evasion) : Persepsi Mahasiswa Akuntansi
Authors: Faidah Sabila Nurul , Mujiyati Mujiyati
Published: June 2024

The aim of this research is to identify the determinants of ethics in tax evasion. The population studied comprises students of Muhammadiyah University of Surakarta. The sample was determined using purposive sampling technique, which involves selecting samples based on specific criteria. Data processing was conducted using Statistical Package For The Social Sciences (SPSS) version 21 software. The analysis reveals that the variables of fairness and tax system significantly influence ethics in tax evasion, as evidenced by the significance of the fairness variable being lower than 0.05 and the positive influence indicated by the significance of the tax system variable. However, variables such as discrimination, quality of tax service, likelihood of detection of fraud, and love of money do not significantly affect ethics in tax evasion, as their significance values exceed 0.05.
Analisis Penerapan PSAK 7 pada Perusahaan-perusahaan Grup Triputra yang Terdaftar di Bursa Efek Indonesia
Authors: Dewi Meyviva Isnaini , Amanda Tasya , Uzliawati Lia
Published: June 2024

Penelitian ini adalah untuk mendeskripsikan pengungkapan pihak berelasi yaitu manajemen kunci dalam Grup Triputra dan membandingkan transaksi antar perusahaan dalam Grup Triputra periode 2019–2023. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan menggunakan data yang tertera dalam annual report. Hasil penelitian ini menunjukkan bahwa perusahaan-perusahaan Grup Triputra belum mengungkapkan secara lengkap atas kompensasi manajemen kunci. Pengungkapan atas kompensasi manajemen kunci yang diungkapkan secara jelas hanya imbalan kerja jangka pendek.
Pengaruh Brand Experience dan Perceived Usefulness terhadap Brand Loyalty pada Layanan Spotify Premium di Kota Surabaya
Authors: Panjaitan Rizka Ananda Rumiris , Andarini Sonja
Published: June 2024

Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis pengaruh brand experience dan perceived usefulness terhadap brand loyalty pada pengguna Spotify Premium di Kota Surabaya. Populasi penelitian terdiri dari pengguna aktif Spotify Premium berusia 18-45 tahun yang berdomisili di Kota Surabaya, dengan sampel sebanyak 100 responden yang dipilih menggunakan teknik nonprobability sampling dengan pendekatan purposive sampling. Data yang terkumpul diuji menggunakan metode uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik (uji normalitas, uji multikoliniearitas, uji autokorelasi, dan uji heterokedastisitas), uji regresi linier berganda, dan uji hipotesis dengan bantuan perangkat lunak SPSS 26. Berdasarkan hasil uji ditemukan bahwa hasil analisis uji F (simultan) menunjukkan bahwa brand experience (X1) dan perceived usefulness (X2) secara simultan atau bersama-sama berpengaruh signifikan terhadap brand loyalty (Y). Selanjutnya, hasil uji t (parsial) menunjukkan bahwa brand experience (X1) memiliki pengaruh signifikan terhadap brand loyalty (Y) begitu juga perceived usefulness (X2) memberikan pengaruh signifikan terhadap brand loyalty (Y) pada layanan Spotify Premium. Hal ini menunjukkan bahwa semakin baik brand experience dan perceived usefulness maka akan meningkatkan brand loyalty pengguna Spotify Premium di Kota Surabaya.
Pengaruh Variasi Menu Dan Desain Interior Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Cafe Pizzaku Muara Badak
Authors: Putri Shepia Shalsabila , Bharata Wira
Published: June 2024

Dalam era globalisasi industri kuliner mengalami pertumbuhan signifikan di Indonesia. Berdasarkan data yang diperoleh dari Badan Pusat Statistik (BPS), salah satu bisnis kuliner yang paling berkembang saat ini adalah cafe atau restoran. Cafe dianggap tempat yang paling cocok dengan gaya hidup masyarakat saat ini. Penelitian ini bertujuan untuk mengetahui pengaruh variasi menu dan desain interior terhadap loyalitas pelanggan melalui kepuasan pelanggan café pizzaku muara badak. Metode penelitian menggunakan jenis pendekatan kuantitatif dengan menggunakan metode penelitian asosiatif. Populasi penelitian ini adalah pelanggan Cafe Pizzaku yang berada di wilayah Muara Badak, sedangkan sampel yang digunakan sebanyak 120 orang. Dalam penelitian ini pengambilan sampel menggunakan metode non-probability sampling, khususnya metode pendekatan purposive sampling. Teknik pengumpulan data yang digunakan adalah kuesioner berupa link google form. Analisis data penelitian ini menggunakan Partial Least Square (PLS) dan Software yang digunakan dalam penelitian ini adalah SmartPls 3.2.8. dengan pengujian model pengukuran (outer model), pengujian model struktural (inner model), dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa Variasi Menu dan Desain Interior berpengaruh signifikan terhadap Kepuasan Pelanggan, Variasi Menu dan Desain Interior juga berpengaruh signifikan terhadap Loyalitas Pelanggan, dan Kepuasan Pelanggan berpengaruh signifikan terhadap Loyalitas Pelanggan.
The Millennial Money Mindset: Redefining Financial Competency
Authors: Rasyid Abdul , Willim Andre Prasetya , Khaeryyah Siti
Published: June 2024

This study explores the relationships among Millennial Money Mindset, Economic Environment, Financial Literacy, and Financial Competency at Bank BRI's Pontianak branch. Using a quantitative research design, a sample of 70 customers was randomly selected, and data were analyzed using Smart PLS. The results demonstrate significant direct effects, with Millennial Money Mindset and Economic Environment both positively influencing Financial Literacy and Financial Competency. Additionally, the indirect effects show that Financial Literacy mediates the relationship between Millennial Money Mindset and Financial Competency, as well as between Economic Environment and Financial Competency, indicating that financial literacy plays a crucial role in enhancing financial competency. The findings suggest that fostering a positive millennial mindset and creating a conducive economic environment can improve financial literacy, leading to greater financial competency among customers. For Bank BRI, these results highlight the importance of developing financial education programs, offering tailored digital banking solutions, and engaging with the community to support financial literacy. By adopting these strategies, the bank can better serve its millennial clientele, ultimately contributing to increased customer satisfaction and sustainable business growth.
PENGEMBANGAN INSTRUMEN TES BERBASIS LITERASI SAINS SISWA SMP PADA MATERI GETARAN DAN GELOMBANG
Authors: Ramadani Rizza Dewi , Yennita Yennita , Ernidawati Ernidawati
Published: June 2024

The purpose of this research is to develop test instruments based on aspects of scientific literacy indicators. The type of research used is Research and Development (R&D) research using the Analysis, Design, Development, Implementation, and Evaluation (ADDIE) development model. Validation was carried out by 3 expert lecturers, all assessment indicators for each feasibility aspect were declared valid and in the good or appropriate category. The material aspect obtained an average score of 71.1% (valid), the construction aspect obtained an average score of 77.8% (valid), the scientific literacy aspect obtained an average score of 71.1% (valid) and the grammatical aspect obtained a score average 80% (very valid). This shows that from the material aspect, construction, scientific literacy, and grammar as a whole have a valid level with an average score of 75%. The validity stage of the test items and the reliability of the test instrument after the small group trial phase involved 34 class VIII students of SMP Negeri 10 Tapung. The results of the reliability of the test instrument used the KR 21 formula , which was 0.55 and was in the medium category.
PENGARUH MODEL PEMBELAJARAN INKUIRI TERBIMBING BERBANTUAN SIMULASI PHET TERHADAP PENINGKATAN KEMAMPUAN MULTIREPRESENTASI KELAS XI PADA MATERI GELOMBANG MEKANIK DI SMAN 14 PEKANBARU
Authors: Putri Reydina Aulia , Islami Nur , Azhar Azhar
Published: June 2024

Penilitian ini bertujuan untuk mengetahui peningkatan kemampuan multirepresentasi peserta didik dengan menggunakan model pembelajaran inkuiri terbimbing berbantuan simulasi PhET dan mengetahui pengaruh model pembelajaran inkuiri terbimbing berbantuan simulasi PhET terhadap kemampuan multirepresentasi pada materi gelombang mekanik di SMAN 14 Pekanbaru. Jenis penelitian eksperimen yang digunakan dalam penelitian ini yaitu nonequivalent post-test only control group design. Sampel dalam penelitian ini adalah kelas XI IPA 1 sebagai kelas eksperimen dan kelas XI IPA 3 sebagai kelas kontrol. Metode pengumpulan data yaitu dengan cara pemberian post-test dengan menggunakan Instrumen tes kemampuan multirepresentasi yang berjumlah 16 soal pilihan ganda. Data yang diperoleh selanjutnya dilakukan analisis deskriptif dan analisis inferensial. Berdasarkan hasil pengolahan data didapatkan bahwa terdapat peningkatan kemampuan multirepresentasi peserta didik dengan menggunakan model pembelajaran inkuiri terbimbing berbantuan simulasi PhET dan penerapan model pembelajaran inkuiri terbimbing berbantuan simulasi PhET berpengaruh terhadap kemampuan multirepresentasi peserta didik pada materi gelombang mekanik.
The Role of Genetic Variants in Rheumatoid Arthritis Pathophysiology and their Impact on Disease Mechanisms
Authors: Kumar Muruganantham Jethendra , Veerabathiran Ramakrishnan
Published: June 2024

Rheumatoid arthritis (RA) is a chronic inflammatory condition caused by genetic and environmental factors. By identifying genomic regions associated with an increased risk of RA, Genome-wide association study (GWAS) has provided insight into the genetic component of the condition. A better understanding of these characteristics is necessary to improve RA therapy. The objective is to identify gene variants associated with RA susceptibility, severity, and progression. A search of PubMed, Embase, Scopus, Science Direct, and MEDLINE databases revealed articles concerning rheumatoid arthritis, genetics, genetic aspects, and autoimmune disorders. The research studies considered were reviews, meta-analyses, randomized controlled trials, and systematic reviews. The data was sought from May 2016 and May 2023. Genetic factors are thought to play a significant role in the production of cytokines, the activity of immune cells, and abnormal immune responses in RA. By combining molecular genetics with clinical characteristics, it is possible to enhance RA medications and provide tailored care to each individual. Recent studies have identified several susceptibility loci and key genes associated with the development of RA, providing insight into the mechanism underlying the disease. These genetic associations can be used to develop targeted medicines and personalized care strategies for people whom have rheumatoid arthritis. The purpose of this review is to enhance the quality of life by finding the gene mechanism of patients suffering from RAl; however, more research is still required to understand genetic and environmental influences fully.