bluuebunny/crossref_metadata_2025 huggingface dataset:
Operational Management Practices in Kuala Lumpur Private Galleries
Authors: Ahmad Razlan Iman Zulaikha ,   College of Creative Arts, Universiti Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia, Abdul Wahid Wahiza ,   College of Creative Arts, Universiti Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.
Published: July 2024

Management stands as one of the most crucial professions in the annals of human history. People established organisations to attain objectives that were unattainable through individual efforts alone. To ensure the harmonisation of individual actions, management has emerged as a fundamental necessity. Within this context, operational management constitutes a component of a system responsible for organising and overseeing various production processes, as well as adapting corporate procedures to generate goods or services. The origins of operational management can be traced back to the early 20th century when Frederick W. Taylor introduced the principles of scientific management. Taylor's pioneering work laid the groundwork for contemporary operational management practices. This article delves into the strategies of operational management employed by private art galleries in Malaysia, with a particular focus on their role in safeguarding and promoting visual artefacts. The main aim is to analyse the operational management practices used within two galleries in Kuala Lumpur to preserve the necessary level of quality and artistic freedom with one objective which is to identify the facilities and infrastructure of a private gallery exhibit. The findings of this study suggest that it could serve as a definitive guide for galleries, furnishing institutions with a manual or set of instructions that will benefit not only the visitors but also the artworks on display. The aspiration is that this research could make a meaningful contribution to the enhancement of operational management practices in private galleries located in Kuala Lumpur.
Exploring the Application of Multiple Contradictory Space Elements and Principles of M.C. Escher
Authors: Wang Xidi ,   De Institute of Creative Arts and Design, University College Sedaya International, Kuala Lumpur, Malaysia, Wong Shaw Chiang , Zhang Yuqian ,   Faculty of Arts and Design, Raffles University, Johor Bahru, Malaysia,   College of Fashion, Henan Institute of Science and Technology, Henan, China
Published: July 2024

M.C. Escher, a renowned graphic artist, merged art and science to produce seemingly ‘unreasonable’ contradictory spaces that expand our vision into an infinite loop. Numerous designs have been influenced by his works. However, findings from the literature reveal that most adapt only a single contradictory space element or principle, while few explore more intriguing visual effects by incorporating multiple elements and principles. This study aims to explore the application of multiple Escher’s contradictory space elements through creative practice. A two-phase practice-based research approach was used. A graphic illustration was created in the first phase and was used as a stimulus in the second phase for semi-structured interviews with five conveniently selected individuals to assess their views on works integrating contradictory spatial elements and principles. The findings revealed contrasting opinions: while visitors found the work stimulating, triggering associations with the depicted subjects’ symbolic meanings and producing exciting spatial effects, they also perceived a lack of compositional order. While the creative practice and outcome could provide valuable references for other creative practitioners, the qualitative findings may inspire future research in related areas.
Virtual Skin Outfit in PUBG Mobile Games: Value and Enjoyment with Virtual Appearance
Authors: Lu Mengtian ,   College of Creative Arts, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia, Abdul Wahid Wahiza , Zainol Amer Shakir ,   College of Creative Art, Universiti Teknologi MARA, Puncak Alam, Selangor, Malaysia,   College of Creative Art, Universiti Teknologi MARA, Puncak Alam, Selangor, Malaysia
Published: July 2024

Ningxia Yanchi handmade carpets have a history of more than 300 years. They are one of the important handicrafts intangible cultural heritages (ICH) in China, similar to other handicrafts, facing the challenge of disconnecting from daily life. Cultural and creative development, as an important non-inheritable approach, has played a significant role in the modernisation and branding of various arts and crafts. The purpose of this study is to analyse the technological process and creation mode of Ningxia Yanchi handmade carpets on the basis of the theory of design affairology, and to propose a new optimal design framework. Based on the theory of design transactions, establish the "thing" logic in the creation of Yanchi handmade carpets and extract "elements". By transitioning from "thing" to "elements" in terms of graphical structure and colours, the individual pattern elements with modern aesthetics are organised. Based on the theoretical research foundation of Design Doctrine, cultural and creative design has the characteristics of clear thematic expression and coherent structure, which not only satisfies people's daily needs through traditional forms but also promotes the revival of traditional Chinese craftsmanship. It can serve as a new path for the innovation and development of traditional techniques. From a practical perspective, design affairology combines traditional skills of Intangible Cultural Heritage (ICH) with cultural creative design, creating new avenues for research and development of ICH-related designs. At the same time, the modernisation of ICH products through cultural and creative design is just one approach to heritage preservation and protection, expanding the scope of theoretical research.
Product Service System in Circular Economy: A Bibliometric Analysis
Authors: Tang Jialu ,   College of Creative Arts, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia, P. Toyong Natrina Mariane , Shahla Norazmi , Zhu Minghui ,   College of Creative Arts, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia,   College of Creative Arts, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia,   Hunan Institute of Technology, Hengyang, China
Published: July 2024

As global attention to sustainable development increases, more and more works of literature emphasise the application of a circular economy-oriented product service system (PSS).The Circular economy aims to achieve economic and environmental sustainability through efficiency of resources and minimisation of waste. Meanwhile, product service systems are an emerging business model with the potential to facilitate product life extension and recycling. However,despite the growth of this field of study, there are relatively few bibliometric analyses of its application in the circular economy. Therefore, this study aims to use the method of bibliometrics,and with the help of VOS viewer visualisation software, to analyse the relevant literature the application of product-service systems under the guidance of circular economy in Scopus database from 2014 to 2023, and to discuss the publication types and trends, source distribution of publications, the most highly cited articles, and research hotspot keywords analysis. Thisstudyfound that keyword analysis identified four main topic clusters, in which significant hotspots focused on the Internet of Things, Industry 4.0, consumer behaviour, and reverse logistics.Therefore, this study may benefit researchers who wish to understand relevant academic results circular economy-oriented PSS applications.
Optimization of Management of BUMDes: The Case in East Java Province
Authors: Basalamah Muhammad Ridwan , Mawardi M. Cholid
Published: July 2024

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the organizational structure. BUMDes in Ketapanrame village, East Java province, have been well managed, so that to date, they have five business units, namely, Drinking Water Management Unit, Environmental Hygiene Unit, Land and Cage Management Unit, Tourism Unit and Savings and Loans Business Unit and Partnership.
The Determinants of Environmental Performance: A Study on Indonesia Listed Firms
Authors: Fadhilah Amalia Tresna , Suharman Harry , Handoyo Sofik
Published: July 2024

This study aims to analyse and examine the determinants of environmental performance in companies. The results of this study are expected to increase the company's concern for environmental sustainability. The population in this study were all companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The samples in this study were 11 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted with a quantitative approach. The results show that financial performance, corporate governance, and market capitalisation positively and significantly affect environmental performance.
Factors Affecting Village Financial Management Accountability
Authors: Taufik Opik , Ikram Syafrizal
Published: July 2024

This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a Likert scale. Data analysis was carried out using path analysis techniques. The results of the study indicate that the competence of human resources and organizational commitment affect the utilization of information technology; human resource competence; organizational commitment; and the use of information technology affect the accountability of village financial management. The results of the path analysis show that the use of information technology is proven to mediate the human resource competence and organizational commitment to the accountability of village financial management.
Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange
Authors: Nurdin Fajar , Nadia Nadia
Published: July 2024

The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of  11 companies.  The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website .  Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The  results of tests that have been done stated that the return on assets has a significant negative effect on tax avoidance. While leverage and political connections have a significant positive effect on tax avoidance.  Simultaneous  returns on assets, leverage ,and political connections affect tax avoidance, with an influence rate of 35.6% while the remaining 64.4% can be described by other independent variables not included in the study
Effect of Intrinsic and Extrinsic Factors of Choosing Study Majoring on Career Satisfaction: A Mediating Role of Career Path
Authors: Mon Muhammad Donal , Octavia Lidyana
Published: July 2024

The research aims to study the factor that affects an individual in choosing a major of study to career satisfaction mediated by a career path in Batam city. This research uses the variable of parental support, intrinsic motivation and extrinsic motivation as the independent variable, career path as the mediation variable and career satisfaction as the dependent variable. The study uses the purposive sampling method. Two hundred fifty respondents in this research are residents of Batam. The data were processed using Partial Least Square (PLS) Software. The results of this study show that the process of choosing a major of study influence career satisfaction. Variables of parental support and intrinsic and extrinsic motivation significantly influence the career path. Intrinsic and extrinsic motivation substantially affect the career satisfaction mediated by career path, except for the parental support variable. Intrinsic and extrinsic motivation significantly influence career satisfaction, except for the parental support variable. Career path as the mediation variable significantly influences career satisfaction.
The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure
Authors: Listyorini Inon , Utami Ristianawati Dwi , Prasojo Prasojo , Amanda Anisa Siti
Published: July 2024

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, the education level, and remuneration of SSB do not affect ISR disclosure.
Online Vehicle Licensing Adoption as Public Service Innovation for Better Public Transportation in Surakarta
Authors: Nugroho Rino Ardhian , Morajaela Galang Restu Gusti , Prakoso Septyanto Galan , Wulandari Purwati Retno
Published: July 2024

Transportation becomes the most essential part of a country's development. As a matter of fact, in 2018 The Online Land Transportation and Multimodal Licensing System (SPIONAM) was launched by The Indonesia Ministry of Transportation. The main purpose of this application is to facilitate business licensing in land transportation. The most intriguing of this study is that there is no relevant research dealing with the elements that influence user acceptance of SPIONAM. In other words, there are no prominent records regarding user's reactions to this application. This study examined the acceptance of SPIONAM in Surakarta. Besides using qualitative methods, this study utilized the UMEGA (Unified Model of Electronic Government Adoption) theory as well. Interviews were conducted as a method to collect data. The findings indicated that some aspects affect the application of SPIONAM in Surakarta. The aspects are expected benefits, expected convenience, social influence, facility conditions, perceived risk, user attitudes, and user interests. The study also discovers that the UMEGA model applies to qualitative research with several alignments.
Implementation Of Business Process Reengineering (BPR) In Courier Business Services To Improve The Quality Of Public Services
Authors: Veranita Mira , Purwanto Bambang Heru
Published: July 2024

This research was conducted to determine the implementation of business process reengineering to improve the quality of public services in the courier business. The research method used is mixed-method: concurrent embedded with a service quality measurement method: service performance (Servperf), which is equipped with a customer satisfaction index and an important performance analysis of 200 public service users. PT Pos Indonesia has implemented re-engineering of its business processes, especially by implementing information technology and digital transformation to improve the quality of its services. Based on the results of quantitative analysis, the quality of service at PT Pos Indonesia is classified as good, even though it has not yet received complete trust from the public, with public service priorities that must be prioritized regarding clarity of service standards, speed of digital access, ease of use of features and shortcuts in digital applications, politeness, and employee attitudes in providing services. Suggestions that can be given in implementing business process reengineering to improve the quality of service to the public are: increasing the socialization of the company's vision and mission regarding services; paying attention to employee incentives; increasing employee skills to face rapid technological developments and market trends; preparing and retaining the best employees; developing a flexible strategy to meet workforce needs; and realizing transformation, which is the company's action plan.
Bureaucratic Reform at Bandung Departement of Culture and Tourism in the New Public Service Perspective
Authors: Nubala Ahmad Azka , Muhtar Entang Adhy , Buchari Raden Ahmad
Published: July 2024

This study purposed to analyze the application of New Public Service principles in bureaucratic reform through bureaucratic simplification policies at the Culture and Tourism Office of Bandung City. The research was conducted using descriptive qualitative methods. The data sources were collected through interviews, observations, and document studies. The results showed that the Department of Culture and Tourism of Bandung City has implemented New Public Service principles, such as: serving citizens, not customers; prioritizing public interests; respecting citizenship values; thinking strategically and acting democratically; multidimensional accountability; serving and empowering, leading; and respecting people, not just productivity. The application of these principles can be seen in programs such as online data and interview services, Bandung Creative Hub, intellectual property registration, collaboration with tourism stakeholders, art environment legalization programs, tax incentives for cultural heritage, and support for local art communities. This study concludes that the bureaucracy simplification policies of the Department of Culture and Tourism of Bandung have been implemented by promoting democratic values, public participation, and community service orientation, in line with the principles of New Public Service.
Behavioral Determinants of Business Continuity in Public Drinking Water Utilities (PDAM) in East Nusa Tenggara of Indonesia
Authors: Gana Frans , Lay Elly , Dthan Fred M. , Handayani Struce , Bessie Juita L. D.
Published: July 2024

The research pointed out the escalating challenges faced by the Indonesian Public Drinking Water Utilities (PDAMs) in ensuring water access, emphasizing the need for sustainable practices. The primary research problems are deliberately around understanding how CSR practices, corporate culture, and leadership styles impact business continuity in the context of water management utilities. The objective is to explore the relationships between CSR, corporate culture, leadership styles, and business continuity in PDAMs. The data were collected through structured self-administered questionnaires distributed to 100 employees of PDAM in East Nusa Tenggara of Indonesia, assessing their perceptions of CSR practices, corporate culture, leadership styles, and business continuity. The Likert-type scale responses were analyzed, revealing significant associations between these variables. Findings indicate that CSR initiatives positively contribute to business continuity, aligning with the leader's vision of community impact. The unique corporate culture, rooted in strong spiritual values, fosters a distinct work atmosphere and influences community habits. Additionally, a distinctive leadership style, treating employees as family, positively impacts employee attitude and business sustainability. While providing valuable insights, the study acknowledges limitations in generalizability and recommends further research for a comprehensive understanding of these dynamics.
The Influence of Transformational Leadership, Competence, Work Motivation and Organizational Culture on the Performance of RSCM Employees through Job Satisfaction as a Mediating Variable and Organizational Support as a Moderating Variable
Authors: Habibie Mohammad Arief El , Indrayani Indrayani , Satriawan Bambang , Dewi Nolla Puspita
Published: July 2024

The purpose of this study was to analyze the effect of organizational culture, job performance, motivation, and transformational leadership on employee performance at Cut Mutia General Hospital in North Aceh, with the role of organizational culture as a mediating variable and the role of organizational capacity as a moderating variable. This study used a combination of qualitative and quantitative methods with a sample size of 250 participants. Information was collected using questionnaires and interviews. The analysis method used is the SEM-PLS model using Smart-PLS and Nvivo qualitative tools. The research findings show that organizational culture, competence, work motivation, and transformational leadership have a significant impact on employee performance and work-related performance. Employee performance has a significant impact on employee work-life balance. This study also indicated that work-related stress is a mediator of transformational leadership, competencies, work motivation, and organizational culture in relation to employee performance. In addition, organizational capacity facilitates communication among employees.
Pengaruh Realisasi Pajak Hotel, Pajak Hiburan, dan Pajak Penerangan Jalan terhadap Pendapatan Asli Daerah
Authors: Toibah Dede Nur , Ghoni Abdul , Wahyuningsih Nining
Published: July 2024

Kemampuan suatu daerah dalam mengelola Pendapatan Asli Daerah (PAD) akan mempengaruhi perkembangan dan pembangenan untuk daerah tersebut. Realisasi pajak hotel, pajak hiburan, dan pajak penerangan jalan Kabupaten Kuningan setiap tahunnya cenderung fluktuatif dari tahun 2017-2021. Tujuan penelitian ini adalah untuk mengetahui pengaruh pajak hotel, pajak hiburan, dan pajak penerangan jalan terhadap Pendapatan Asli Daerah (PAD) di kabupaten Kuningan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dari laporan realisasi pajak badan pengelola pendapatan daerah (BAPPENDA) Kabupaten Kuningan tahun 2017-2021 dan analisis regresi berganda. Berdasarkan hasil penelitian ini, diketahui bahwa pajak hotel tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Kuningan tahun 2017-2021. Hal ini dapat ditunjukkan dengan nilai signifikan 0.341>0.005. pajak hiburan tidak berpengaruh terhadp Pendapatan Asli Daerah (PAD) Kabupaten Kuningan tahun 2017-2021, yang dapat dilihat dari nilai signifikan 0.623>0.005. Pajak penerangan jalan berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Kuningan dengan nilai signifikan 0.010<0.005. Sedangkan secara simultan (Uji F), pajak hote, pajak hiburan, dan pajak penerangan jalan secara bersama-sama berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Kuningan tahun 2017-2021.
Strategi Pengembangan Wisata Malam Berbasis Perkotaan di Kota Cirebon
Authors: Pradhana Arief
Published: July 2024

Kota Cirebon merupakan kota kecil di sisi utara Jawa Barat yang mempunyai sejarah panjang dari masa kerajaan hingga masa kolonial. Walau terletak dipesisir, namun kota ini tidak mengandalkan laut sebagai daya tarik utama wisatanya. Terlepas dari itu, bekas-bekas peninggalan kerajaan maupun kolonial sangat menarik untuk dikaji lebih dalam sebagai daya tarik wisata malam dikota ini. Penelitian ini bertujuan untuk mengetahui sejauh mana potensi dan pengembangan wisata malam dengan memanfaatkan potensi yang ada. Penelitian ini menggunakan teknik analisis deskriptif kualitatif, model 4A dan metode pentahelix untuk mengetahui sejauh mana peran aspek-aspek tersebut dalam kontribusinya terhadap pengembangan wisata malam perkotaan di Kota Cirebon.
Penggunaan Bahasa Inggris dalam Penamaan Produk Kuliner: Analisis Persepsi Konsumen Indonesia
Authors: Yanuar Ivo Dinasta
Published: July 2024

Perkembangan wisata saat ini mendukung peningkatan sebuah apresiasi terhadap kuliner di Indonesia. Kuliner di Indonesia berkembang begitu pesat sehingga menjadi salah satu daya tarik bagi para turis baik lokal maupun internasional. Namun, pengelolaan wisata kuliner harus memperhatikan tingkat daya saing baik berupa sumber daya manusia, produk, ataupun teknik pemasaran. Menu pada sebuah restoran merupakan salah satu daya tarik buat para konsumen termasuk dalam penamaannya. Salah satu yang sering ditemui adalah penggunaan bahasa Inggris dalam teknik pemasaran produk adalah penamaan restoran, kedai kopi, atau warung. Penggunaan bahasa Inggris juga dapat ditemui dalam daftar menu makanan atau minuman disebuah restoran ataupun kafe seperti fried chicken yang seharusnya ditulis sebagai Ayam Goreng. Penggunaan istilah bahasa Inggris tersebut tidak hanya dijumpai di restoran asing tetapi juga restoran lokal di Indonesia. Oleh sebab itu, penelitian ini dilakukan untuk menginvestiasi bagaimana persepsi konsumen terhadap makanan dan minuman yang dinamai dengan bahasa Inggris dan bahasa Indonesia. Disamping itu, penelitian ini juga melakukan survei terhadap 15 responden untuk mencari seberapa banyak keinginan untuk membeli sebuah produk kuliner jika ditulis dengan bahasa Inggris atau bahasa Indonesia. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan online kuesioner kepada 15 responden. Hasil menunjukkan bahwasanya para anak muda Indonesia menyukai penaaman dalam bahasa Inggris karena dianggap sebagai sebuah kedudukan yang tinggi dan status sosial yang tinggi.
Study of factors influencing the organizational commitment of Generation Z working in the IT sector of Vietnam
Authors: Nguyen Thang Ngoc , Mai Dung Viet , Vu Anh Thao
Published: July 2024

This study aims to advance understanding of the factors affecting Generation Z employee commitment in the workplace of the information and technology (IT) companies in Vietnam. A survey of 450 Generation Z employees in IT companies shows that company remuneration, reward and welfare, work environment, colleagues, direct manager, promotion, job characteristics, green initiatives are positively related to Generation Z organizational commitment. More specifically, work environment and direct manager have the highest effect on Generation Z employee commitment to organization while promotion and colleagues have the lowest effect on Generation Z employee commitment to organization. Research results also revealed that green initiatives of the organization have significant effect on Generation Z employee commitment in companies. This finding suggests that including green initiatives in corporate strategy is a valuable approach for improving Generation Z employee commitment to organization. We discuss the implications for theory, practice, limitations, and directions for future research.
Customers’ emotional impact on star rating and thumbs-up behavior towards food delivery service Apps
Authors: Li Le , Ismail Noor Azlin , Chong Choo Wei , Sun Peng , Pervin Mst. Dilara , Hossain Md Shamim
Published: July 2024

This study explores the intricate relationship between emotional cues present in food delivery app reviews, normative ratings, and reader engagement. Utilizing lexicon-based unsupervised machine learning, our aim is to identify eight distinct emotional states within user reviews sourced from the Google Play Store. Our primary goal is to understand how reviewer star ratings impact reader engagement, particularly through thumbs-up reactions. By analyzing the influence of emotional expressions in user-generated content on review scores and subsequent reader engagement, we seek to provide insights into their complex interplay. Our methodology employs advanced machine learning techniques to uncover subtle emotional nuances within user-generated content, offering novel insights into their relationship. The findings reveal an inverse correlation between review length and positive sentiment, emphasizing the importance of concise feedback. Additionally, the study highlights the differential impact of emotional tones on review scores and reader engagement metrics. Surprisingly, user-assigned ratings negatively affect reader engagement, suggesting potential disparities between perceived quality and reader preferences. In summary, this study pioneers the use of advanced machine learning techniques to unravel the complex relationship between emotional cues in customer evaluations, normative ratings, and subsequent reader engagement within the food delivery app context.
Applying the Kano model and QFD to improve the service quality of Kinmen County government’s overseas residents service centers in Taiwan
Authors: Pai Fan-Yun , Yeh Tsu-Ming , Hung Tzu-Hsu , Lu Hsiao-Yuan
Published: July 2024

This study explores the attributes of service quality for overseas residents provided by island county governments, using the example of the Kinmen County Government’s service center in central Taiwan. This research aims to identify key service elements that can enhance the satisfaction of Kinmen overseas residents. Drawing upon the SERVQUAL scale and a comprehensive literature review, service quality is divided into five dimensions: “administrative service,” “life counseling,” “information provision,” among others, comprising 24 service quality elements. A total of 311 valid questionnaires were collected through a survey, and Kano’s two-dimensional quality and IPA analysis were used to classify service factors. The Kano two-dimensional quality analysis revealed that “employment counseling,” “entrepreneurship counseling,” and “setting up service counters at airports and terminals during festivals” belong to attractive quality. Nine elements were classified as “one-dimensional quality” and “must-be quality,” including “one-stop service,” “exclusive consultation hotline,” and “exclusive website reveals information.” Through Quality Function Deployment (QFD), service elements that align with Kano’s two-dimensional quality and IPA priority improvement were selected for detailed study, including “financial assistance in emergencies,” “subsidy for transportation expenses back home,” “subsidies for education allowances,” and “various subsidy application information.” Following expert discussions and questionnaire surveys, eight strategies for improving key service quality elements were identified. This research not only provides actionable insights for the Kinmen County Government but also offers valuable strategies that can be applied to similar contexts globally, where remote and rural populations require specialized governmental support.
Designing a STEM Project-Based Learning Module for Scientific Literacy and Critical Thinking Elementary School Students
Authors: Septiadevana Riski , Abdullah* Norazilawati
Published: July 2024

STEM education is useful for facing 21st century competition. However, the availability of STEM project-based learning (STEM-PjBL) modules for enhancing scientific literacy and critical thinking Indonesian students is still rare, especially at the elementary school level. The objective of this study is to design a STEM-PjBL module that enhances students' 21st-century skills, specifically focusing on improving their scientific literacy and critical thinking capabilities by organizing the constructs and items within the module. This study is qualitative research at the stage of designing the content of STEM-PjBL module using literature reviews and expert interviews. The acquired data underwent thematic analysis for examination. The resulting module construct includes module objectives; module structure; module content that includes STEM components; scientific literacy components, and critical thinking components; learning aids or media; and assessment in modules with accompanying items for each construct. The resulting module construct and item are used as the basis for the next stage, namely the module development stage. This study holds significance for advancing STEM education in Indonesia and serves as a valuable asset, particularly for initiatives highlighting STEM-PjBL learning activities aimed at enhancing 21st-century skills
Pengaruh Financial Distress dan Good Corporate Governance Terhadap Konservatisme Akuntansi
Authors: Cung Siellen , Fajri Aminul
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, kepemilikan institusional, kepemilikan manajerial, dan komisaris independen dengan didukung va­ria­bel kontrol ukuran perusahaan dan umur perusahaan terhadap konservatisme akuntansi pada Perusahaan Sektor Energi yang Terdaftar di BEI periode 2018-2021. Penelitian ini menggunakan jenis penelitian kuantitatif dengan meng­gu­nakan data sekunder. Populasi yang diambil dalam pe­ne­li­tian ini sebanyak 73 perusahaan. Teknik pengambilan sam­pel menggunakan metode purposive sampling. Sehingga di­da­patkan sampel sejumlah 80 data laporan keuangan. Hasil ana­lisis memakai analisis regresi linier berganda yang me­nyim­pulkan bahwa variabel independen financial distress, kepemilikan institusional, dan kepemilikan manajerial se­ca­ra parsial tidak berpengaruh signifikan terhadap kon­ser­va­tis­me akuntansi. Sedangkan variabel independen komi­sa­ris in­de­­penden serta variabel kontrol ukuran perusahaan dan umur perusahaan secara parsial berpengaruh signifikan ter­ha­dap konservatisme akuntansi. Secara simultan financial dis­tress, kepemilikan institusional, kepemilikan manajerial, ko­misaris independen, ukuran perusahaan dan umur pe­ru­sa­ha­an berpengaruh signifikan terhadap konservatisme akun­tansi.
Pengaruh Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance)
Authors: Prasetyo Ayu Tri , Muttaqin Ibnu , Murdiati Sri
Published: July 2024

Penelitian ini meneliti pengaruh dari Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan Ter­hadap Penghindaran Pajak (Tax Avoidance). Populasi da­lam penelitian ini 64 perusahan yang terdaftar dalam Bur­sa Efek Indonesia Periode 2017-2020. Sedangkan jumlah sam­pel dalam penelitian ini ada 35 perusahaan yang me­me­nuhi kriteria dengan metode purposive sampling. Penelitian ini menggunakan data sekunder dimana informasi data di­da­pat­kan dari laporan tahunan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia (BEI). Laporan tahunan yang di­gu­nakan dalam penelitian ini yaitu 4 tahun dari 2017-2020. Me­tode Analisis yang digunakan dalam penelitian ini uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipo­tesis. Hasil penelitian memberikan bukti bahwa inten­si­tas aset tetap dan konservatisme akuntansi tidak memiliki pe­ngaruh terhadap penghindaran pajak (tax avoidance) se­da­ngkan, pertumbuhan penjualan berpengaruh negatif ter­ha­dap penghindaran pajak (tax avoidance).
Pengaruh Fixed Assets Intensity, Ukuran Perusahaan, Chief Financial Officer Expert Power dan Chief Financial Officer Political Power terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (ETR)
Authors: Fitriyati Rindi , Sumarno
Published: July 2024

Penelitian ini bertujuan untuk menganalisis pengaruh fixed assets intensity, ukuran pe­ru­sahaan, chief financial officer expert power dan chief financial officer political power ter­ha­dap manajemen pajak dengan indikator tarif pajak efektif (ETR). Populasi yang digunakan da­lam penelitian ini menggunakan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia un­tuk periode tahun 2015-2018. Teknik pengambilan sampel menggunakan metode pur­po­si­ve sampling dan diperoleh 52 sampel dari 13 perusahaan. Penelitian ini menggunakan data se­­kunder dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama pe­ri­o­de tahun 2015-2018. Metode analisis penelitian ini menggunakan regresi linier berganda. Ha­­sil penelitian ini menunjukkan bahwa ukuran perusahaan (SIZE) berpengaruh signifikan ter­­hadap tarif pajak efektif. Sedangkan untuk intensitas aset tetap, chief financial officer ex­pe­rt power dan chief financial officer political power tidak berpengaruh terhadap tarif pajak efe­ktif
Pengaruh Locus of Control, Religiusitas, Equity Sensitivity, dan Kecerdasan Intelektual Terhadap Perilaku Etis Seorang Akuntan Masa Depan
Authors: Rosyadi Muhammad , Raharjo Teguh Budi
Published: July 2024

PeneIitian ini bertujuan untuk menguji pengaruh Pengaruh Locus Of ControI, Religiusitas, Equity Sensitivity, dan Kecerdasan Intelektual Terhadap Perilaku Etis Seorang Akuntan Masa Depan (Studi Kasus Pada Mahasiswa Akuntansi di Kota Tegal). Jenis pene­li­ti­an ini adalah peneitian kuantitatif dengan jumlah populasi 1.255 mahasiswa akuntansi semes­ter 6 dan 8 untuk di UPS Tegal, serta mahasiswa semester 4 dan 6 di Poltek Harber Tegal, POLMUH Tegal, dan POLSTI Tegal. Sampel pada penelitian ini berjumlah 93 mahasiswa. Analisis data dan hipotesis meliputi uji statistic deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, dan analisis regresi linier berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukan bahwa Locus of control, Religiusitas, dan Kecerdasan Intelektual berpengaruh positif terhadap Perilaku Etis Seorang Akuntan Masa Depan. Sedang­kan Equity sensitivity tidak berpengaruh positif terhadap Perilaku Etis Seorang Akuntan Masa Depan.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil Terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2016-2020
Authors: Maryati Sri , Muttaqin Ibnu
Published: July 2024

The purpose of this study was to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds and Revenue Sharing Funds on Regency/City Regional Expenditures in Central Java Province in 2016-2020. The research method used is quantitative, using secondary data types, then data is collected and processed using the SPSS 22 application. The population and samples used in this study are Regency/City budget realization reports for a 5-year period (2016-2020). This study uses descriptive statistical data analysis, while the unit of analysis used is multiple linear regression analysis. Based on the results of the study, it was found that Regional Original Income, General Allocation Funds, Special Allocation Funds and Revenue Sharing Funds had a positive effect on Regional Expenditures in Central Java Province in 2016-2020.
Pengaruh Partisipasi Anggaran, Locus of Control, Reward Pegawai, dan Ketidakpastian Lingkungan Terhadap Budgetary Slack pada Hotel Berbintang di Kota Tegal
Authors: Mardiyanto Amanda Reza Widowati , Muttaqin Ibnu
Published: July 2024

Penelitian ini dilakukan untuk mengetahui pengaruh partisipasi anggaran, locus of control, reward pegawai, dan ketidakpastian lingkungan terhadap budgetary slack pada hotel berbintang di kota tegal. Data yang digunakan dalam penelitian ini adalah data primer. Populasi yang digunakan pada penelitian ini adalah 120 pegawai pada hotel berbintang di kota tegal. Teknik pengambilan sampel dilakukan dengan cara purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah uji ststistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan koefisien determinan. Hasil penelitian menunjukkan bahwa variabel partisipasi anggaran tidak berpengaruh terhadap budgetary slack dengan nilai signifikan sebesar 0,615. Variabel locus of control tidak berpengaruh terhadap budgetary slack dengan nilai signifikan sebesar 0,686. Variabel reward pegawai berpengaruh positif terhadap budgetary slack dengan nilai signifikan sebesar 0,009. Dan variabel ketidakpastian lingkungan berpengaruh positif terhadap budgetary slack dengan nilai signifikan sebesar 0,000
Sistem Pemotongan PPH Final atas Lelang Tanah dan/atau Bangunan Pada Kantor Pelayanan Kekayaan Negara dan Lelang Tegal
Authors: Lindasari Siska , Amalia Mei Rani
Published: July 2024

Peran pajak dalam suatu negara sangatlah penting, oleh karena itu setiap tahun pemerintah melalui Direktorat Jenderal Pajak (DJP) berusaha untuk meningkatkan penerimaan negara melalui sektor pajak. Pajak merupakan sumber penerimaan negara terbesar dibandingkan dengan penerimaan dari sektor pendapatan yang lainnya yang diterima oleh suatu negara
Pengaruh Kualitas Pelayanan, Harga, dan Lokasi Terhadap Kepuasan Pelanggan Miss Laundry di Kota Tegal
Authors: Novandi Dwi Handika , Prihadi Deddy
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, harga dan lokasi terhadap kepuasan pelanggan miss laundry di kota tegal. Hipotesis dalam penelitian ini adalah: 1) Kualitas Pelayanan secara parsial berpengaruh terhadap kepuasan pelanggan Miss Laundry di Kota Tegal, 2) Harga secara parsial berpengaruh terhadap kepuasan pelanggan Miss Laundry di Kota Tegal, 3) Lokasi secara parsial berpengaruh terhadap kepuasan pelanggan Miss Laundry di Kota Tegal, 4) Kualitas Pelayanan, Harga, dan Lokasi Secara Simultan berpengaruh terhadap kepuasan pelanggan Miss Laundry di Kota Tegal. Populasi pada penelitian ini adalah konsumen dan pengguna atau pengunjung yang pernah datang dan terlibat dalam kepuasan pelanggan miss laundry di kota tegal. Sampel penelitian ini berjumlah 100 orang responden dengan kriteria tertentu dengan menggunakan metode Incidental sampling. Sumber data dalam penelitian ini adalah data primer yang diperoleh langsung dari pengisian kuesioner yang diberikan kepada responden. Teknik pengumpulan data menggunakan metode angket atau kuesioner. Metode analisis data menggunakan Teknik analisis data yang digunakan Analisis Regresi Linear Berganda dan Uji signifikan (Uji Asumsi klasik, Uji t, Uji F, dan Uji Koefisien Determinasi). Berdasarkan analisis yang telah dilakukan, maka hasil penelitian dapat disimpulkan bahwa (1) Kualitas pelayanan berpengaruh terhadap kepuasan Pelanggan dengan nilai probabilitas (Sig) 0,000 < 0,05, (2) Harga berpengaruh terhadap kepuasan pelanggan dengan nilai probablitas (Sig) 0,000 < 0,05, (3) Lokasi tidak berpengaruh terhadap kepuasan pelanggan dengan nilai probabilitas (Sig) 0, 853 > 0,05, (4) Kualitas Pelayanan, Harga dan Lokasi secara bersama-sama berpengaruh terhadap kepuasan pelanggan Miss Laundry di Kota Tegal. Hal ini dibuktikan dalam uji F nilai sig karena nilai signifikansi sebesar 0,000 < 0,05.
Pengaruh Keselamatan Kerja, Fasilitas Kerja dan Lingkungan Kerja terhadap Produktivitas Kerja Karyawan pada PT Laksana Kurnia Mandiri Sejati Tegal (Lakumas)
Authors: Safitri Siska Amalia , Murdiati Sri
Published: July 2024

Penelitian ini bertujuan untuk mengetahi pengaruh keselamatan kerja, fasilitas kerja dan lingkungan kerja terhadap produktivitas kerja karyawan pada PT Laksana Kurnia Ma­n­di­ri Sejati Tegal (LAKUMAS). Metode penelitian yang digunakan adalah observasi, wa­wa­n­ca­ra­, dan penyebaran kuesioner. Data yang digunakan adalah data primer Jumlah sampel dalam pe­nelitian ini adalah 150 responden. Hasil penelitian ini dapat dilihat dari t hitung variabel keselamatan kerja dibuktikan dengan nilai signifikan 0,000<0,05 yang artinya bahwa hipo­te­sis diterima. Hasil pengujian hipotesis uji t terdapat pengaruh fasilitas kerja terhadap pro­duk­ti­vitas kerja karyawan pada PT Laksana Kurnia Mandiri Sejati Tegal (LAKUMAS). t hitung va­riabel fasilitas kerja dibuktikan dengan nilai signifikan 0,005<0,05 yang artinya bahwa hipo­tesis diterima. 3) Hasil pengujian hipotesis uji t terdapat pengaruh lingkungan kerja ter­ha­dap produktivitas kerja karyawan pada PT Laksana Kurnia Mandiri Sejati Tegal (LA­KU­MA­S). t hitung variabel lingkungan kerja dibuktikan dengan nilai signifikan 0,002<0,05 yang ar­tinya bahwa hipotesis diterima. 4) Hasil pengujian hipotesis uji F (simultan) terdapat pe­nga­ruh keselamatan kerja, fasilitas kerja dan lingkungan kerja terhadap produktivitas kerja kar­­yawan pada PT Laksana Kurnia Mandiri Sejati Tegal (LAKUMAS) dibuktikan dengan F tabel dengan nilai signifikan 0,000<0,05 yang artinya hipotesis diterima. Berdasarkan dari pe­ne­litian ini dapat disimpulkan bahwa Keselamatan Kerja, Fasilitas Kerja dan Lingkungan Ker­ja berpengaruh signifikan terhadap produktivitas kerja karyawan pada PT Laksana Kurnia Mandiri Sejati Tegal (LAKUMAS) secara parsial maupun simultan.
Pengaruh Etos Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Pos Indonesia (Persero) Pemalang
Authors: Saputro Hersaptoto Adi , Subroto Setyowati
Published: July 2024

The effort to improve employee performance is by paying attention to work ethic and work discipline. Work ethic is an individual's way of expressing work which can be a driving force or drive for success, while discipline is one's awareness in complying with company regulations. The driving force and awareness of someone in complying with applicable regulations can create someone to be ready to work even work hard. This study examines the work ethic and work discipline that affect the performance employee of PT. Pos Indonesia (Persero) Pemalang. This study uses a quantitative approach with analytical tools used, namely Instrument Test (Validity and Reliability Test), Classic Assumption Test, Hypothesis Test (t Test and F Test), Multiple Regression Analysis and Determination Coefficient. The results showed (1) There was a positive and significant work ethic effect on performance employees. (2) There is a positive and significant effect of work discipline on performance employees. (3) There is an influence of work ethic and work discipline simultaneously on employee performance. The conclusion of this study shows that there is still a lack of work ethic and work discipliine that affects the performance of the employees of PT. Pos Indonesia (Persero) Pemalang.
Analisis Pengaruh Flash Sale, Online Customer Review, dan Online Customer Rating terhadap Keputusan Pembelian pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pancasakti Tegal di Marketplace Shopee
Authors: Malafitri Nurulita , Sujarwo Makmur , Murdiati Sri
Published: July 2024

Penelitian ini bertujuan mengetahui pengaruh flash sale terhadap keputusan pembelian pada mahasiswa FEB UPS Tegal di marketplace Shopee, pengaruh online customer review terhadap keputusan pembelian, pengaruh online customer rating terhadap keputusan pembelian, dan pengaruh flash sale, online customer review, dan online customer rating secara simultan terhadap keputusan pembelian. Objek penelitian ini adalah marketplace Shopee. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Teknik pengumpulan data dilakukan dengan metode kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini adalah: 1). Pengujian parsial flash sale terhadap keputusan pembelian dengan menggunakan uji t diperoleh nilai sig = 0,000 < 0,05. 2). Pengujian parsial online customer review terhadap keputusan pembelian dengan menggunakan uji t diperoleh nilai sig = 0,016 < 0,05. 3). Pengujian online customer rating terhadap keputusan pembelian dengan menggunakan uji t diperoleh nilai sig = 0,005 < 0,05. 4). Pengujian Uji F (uji simultan) diperoleh nilai sig = 0,000 < 0,05. Kesimpulan penelitian ini adalah: 1). Terdapat pengaruh flash sale (X1) terhadap keputusan pembelian pada mahasiswa FEB UPS Tegal di marketplace Shopee. 2). Terdapat pengaruh online customer review (X2) terhadap keputusan pembelian pada mahasiswa FEB UPS Tegal di marketplace Shopee. 3). Terdapat pengaruh online customer rating (X3) terhadap keputusan pembelian pada mahasiswa FEB UPS Tegal di marketplace Shopee. 4). Terdapat pengaruh flash sale (X1), online customer review (X2) dan online customer rating (X3) secara simultan terhadap keputusan pembelian pada mahasiswa FEB UPS Tegal di marketplace Shopee.