bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Penerimaan BPHTB Dan Kontribusinya Pada PAD Kota Cilegon Tahun 2015-2018
Authors: Deasy Femayona Devi  , Faisal Amri  , Afri Nuari
Published: September 2024

The purpose of this study are: 1) to determine the level of effectiveness of the realization and targets give by the customs for the acquisition of land and building rights, 2) to find out the level of realization and contribution of duties on the acquisition of rights on land and building, 3) to determine the contribution of duties on the acquisition of rights on land and building to regional original income. The method used is descriptive analysis technique through collection techniques and interviews, observation and documentation.
The results of this study indicate that: the level of effectiveness achieved by the BPHTB tax on the regional financial and asset management agency (BPKAD) Cilegon during 2015-2018 experienced very fluctuating changes,the highest increase was achieved in 2015 0f 138,57%, this can be categorized as very effective and a decrease occured in 2016 and 2017 0f 91,50% and in 2018 it decreased to 35,49% and realization of BPHTB in the city of cilegon has not been effective and its contribution has decreased resulting in the realization of the Cilegon city BPHTB being unstable.
Efektivitas Peranan Kepala Desa Dalam Pembangunan Di Desa Massappa Kecamatan Sabbangparu Kabupaten Wajo
Authors: Muh. Hasbi Abbas  , Burhanuddin Burhanuddin
Published: September 2024

This research discusses the effectiveness of the role of the Village Head in development in Massappa Village, Sabbangparu District, Wajo Regency. The effectiveness of the Village Head's function in implementing this development uses three effectiveness indicators, namely goal achievement, integration and adaptation. This research uses a quantitative research method. The data source in this research uses primary data sources with the data collection techniques used are observation, questionnaires and documentation.
The results of the research show that the role of the Village Head in development is very effective. This can be seen from the achievement of goals where in implementing village development, most of the goals are achieved in accordance with the time specified, aspects of implementing development in Massappa Village do not require a long time because The Village Head has carried out 4 stages of development, and from the target aspect he has also achieved the previously determined targets and the community has felt the benefits. From the aspect of integration, the village head also always provides direction and makes agreements (consensus) for progress in development in the village, the village head also always coordinates with the hamlet head and also the community, then the form of adaptation carried out by the village head is that in every implementation the village head always adapts with the needs of the people of Massappa Village.
Pengaruh Citra Institusi dan Biaya Pendidikan Terhadap Keputusan Mahasiswa Masuk Institut Teknologi dan Bisnis Trenggalek
Authors: Sukanto Teguh , Aditya Surya Nugraha  , Mekky Briyantoro
Published: September 2024

Di dalam memilih perguruan tinggi, harus mencari suatu institusi di bidang pendidikan yang mampu memberikan pelayanan jasa pendidikan yang benar-benar mempu mewujudkan suatu pendidikan yang memiliki kompetensi. Dampak penetapan pilihan akan mambawa pengaruh jangka pendek/panjang, baik berupa keuntungan yang akan diperoleh maupun resiko yang akan ditangung. Dari sisi calon mahasiswa, keputusan memilih perguruan tinggi akan dipengaruhi beragam faktor salah satunya adalah citra perguruan tinggi dan biaya pendidikan. Penelitian ini bertujuan untuk mengetahui pengaruh citra intitusi dan biaya pendidikan terhadap keputusan mahasiswa masuk ITB. Penelitian ini merupakan penelitian ex-post facto dengan teknik pengumpulan data menggunakan kuesioner. Populasi penelitian ini seluruh mahasiswa ITB dengan besar sampel sebanyak 116 mahasiswa yang diperoleh dengan teknik pengambilan sampel probability sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil uji secara parsial (uji t) menunjukkan bahwa citra institusi dan biaya pendidikan berpengaruh signifikan terhadap keputusan mahasiswa masuk ITB. Hasil uji secara simultan (uji F) menunjukkan varibel bebas citra institusi dan biaya pendidikan berpengaruh signifikan terhadap keputusan mahasiswa masuk ITB. Dengan nilai koefisien 0,961menunjukkan bahwa citra institusi dan biaya pendidikan dapat menjelaskan keputusan mahasiswa sebesar 96,1% dan sisanya yaitu 3,9% dijelaskan variabel lain yang tidak dikaji dalam penelitian ini.
Penerapan Audit Sumber Daya Manusia Dalam Meningkatkan Efektivitas Pengendalian Intern Pada PT Gia Gia Perkasa (Heroes Parfum)
Authors: Eka Erniyanti  , J. B. Amiranto
Published: September 2024

Penelitian memiliki tujuan guna memahami pengaplikasian audit manajemen sumber daya manusia dalam peningkatan efektivitas pengendalian intern kinerja karyawan PT GIA GIA PERKASA (Heroes Parfum). Teknik pengumpulan data yang dipergunakan ialah observasi, wawancara, kuisoner dan dokumentasi. Metode yang digunakan adalah analisis deskriptif kualitatif dengan observasi khusunya terhadap efektivitas kinerja karyawan melalui program dan aktivitas Sumber Daya Manusia yang ada.
Hasil penelitian yang ada yakni bahwa PT GIA GIA PERKASA belum memiliki perencanaan sumber daya manusia, terkait hal rekrutmen masih belum optimal, dan pemutusan hubungan kerja belum ditetapkan kebijakan dan belum didokumentasikan dengan baik. Aktivitas fungsi sumber daya manusia pada PT GIA GIA PERKASA telah terlaksana efektif sesuai prosedur antara lain pelatihan dan pengembangan sumber daya manusia, penilaian kinerja karyawan, juga kompensasi dan balas jasa. Dengan demikian audit sumber daya manusia terkait peningkatan efektivitas pengendalian intern di PT GIA GIA PERKASA masih diperlukan perbaikan dalam manajemennya.
Penerapan Sistem Informasi Akuntansi Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan Pada Kopdit Primer Dibawah Naungan Pusat Koperasi Kredit Swadaya Utama Maumere
Authors: Virgilia Hildagard  , Yosefina Andia Dekrita  , Konstantinus Pati Sanga
Published: September 2024

Penulisan ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi sebagai upaya meningkatkan kualitas laporan keuangan pada kopdit primer dibawah naungan  pusat koperasi kredit swadaya utama maumere.Pengumpulan data yang digunakan dalam penulisan ini menggunakan metode wawancara pada 3 kopdit primer naungan Puskopdit yang sudah menggunakan SIKOPDIT-OL, yaitu KSP. Kopdit Sube Huter, KSP. Kopdit Hiro Heling, dan KSP. Kopdit Plelu Meluk. Jenis penulisan ini menggunakan  deskriptif kualitatif. Hasil penulisans menunjukan beberapa kopdit primer ini sudah menjalankan sistem informasi yang baik akan tetapi tidak memperhatikan karakteristik kualitatif laporan keuangan yang ada, dapat disimpulkan bahwa ketiga kopdit primer ini masih lalai dalam menerapkan sistem informasi akuntansi untuk menyajikan laporan yang berkualitas.
Artificial Intelligence In The Big Data Era And Digital Audit
Authors: Revita Chikita Meitasari  , Angela Haga Audrey
Published: September 2024

The technology industry has entered the 4.0 era, also known as the Artificial Intelligence (AI) era, which has greatly affected various aspects of human life, particularly with the advancement and growth of big data. The integration of AI in our daily lives, including accounting, has made work more efficient, but also brought both positive and negative impacts. The accounting industry is moving towards the digital audit era, which has transformed the perspective of auditors by digitizing their work and making it easier to access and analyze data. This study aims to investigate the impact of AI development on big data and digital audit, the implications of the gap between big data technology and AI and digital audit, as well as the improvement of auditor's work quality and efficiency due to AI and big data technology. The study utilized both quantitative and qualitative research methods, and concludes that the development of Artificial Intelligence has a significant impact on the work of auditors. However, the study acknowledges its limitations, such as the restricted sample size and time constraints which limited the data analysis to multiple linear regression analysis.
Pengaruh Pembangunan Bandara Yogyakarta International Airport (YIA) Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Provinsi D.I. Yogyakarta 2017-2022
Authors: Salasatun Siti Fatimah  , Astuti Rahayu
Published: September 2024

Infrastruktur memiliki peranan yang sangat penting dalam menciptakan hubungan sosial dan mendukung kelangsungan sistem perekonomian. Salah satu infrastruktur yang telah dibangun oleh pemerintah adalah bandar udara (bandara). Bandara yang masih tergolong baru dibangun yaitu Bandara Yogyakarta International Airport (YIA), terletak di Kecamatan Temon, Kabupaten Kulon Progo. Pembangunan bandara memberikan dampak langsung dan tidak langsung, dan dapat mendorong pertumbuhan ekonomi. Penelitian ini termasuk penelitian deskriptif kuantitatif yang menggunakan data sekunder berupa data panel. Setelah dilakukan pengujian, diperoleh hasil bahwa tingkat pengangguran, tingkat kemiskinan dan Pendapatan Asli Daerah (PAD) masing-masing memiliki pengaruh yang signifikan terhadap pertumbuhan ekonomi, baik pengaruh positif dan negatif.
Analisis Pengaruh Perlakuan Sewa Terhadap Kebijakan Hutang Pada Maskapai Penerbangan Terdaftar Di Bursa Efek Indonesia
Authors: Tiyara Saghira  , Reni Oktavia
Published: September 2024

Kinerja keuangan industri penerbangan mengalami perubahan signifikan selama periode 2018-2021. Penelitian ini bertujuan untuk menganalisis dampak perubahan perlakuan sewa terhadap kinerja keuangan dan kebijakan hutang dengan melakukan perbandingan antara penerapan PSAK 30 dengan penerapan PSAK 73 selama 4 tahun dalam kurun waktu 2018 hingga 2021. Dalam PSAK 73, penyewa harus mengklasifikasikan sewa operasi menjadi sewa pembiayaan untuk pencatatan akuntansi tunggal antara penyewa dan pesewa. Kebijakan ini memberikan beberapa dampak terhadap kinerja keuangan seperti profitabilitas, likuiditas, dan pertumbuhan perusahaan pasca penerapan PSAK 73. Sampel dalam penelitian ini adalah empat perusahaan penerbangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Penelitian ini menggunakan Uji Wilcoxon Signed Rank dan regresi. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan signifikan pada ROA dan CR, namun pada Growth tidak terdapat perbedaan signifikan. ROA, CR, dan Growth tidak berpengaruh signifikan terhadap kebijakan hutang pasca penerapan PSAK 73.
Talent Management Terhadap Peningkatan Kinerja Organisasi Dan Karyawan
Authors: Elia Cahyani  , Adisti Rahma  , M. Ade Naufal
Published: September 2024

Tujuan dari penulisan artikel ini adalah untuk mengkaji pengaruh Talent Management terhadap Peningkatan Kinerja dalam suatu Organisasi. Hal ini di dasarkan pada perubahan yang cepat kerap terjadi di dalam suatu organisasi, sehingga organisasi perlu mengadaptasikan Talent Management agar dapat menghadapi perubahan tersebut. Selain itu, Talent Management dapat membantu organisasi dalam mencapai keberhasilan dalam kinerjanya. Dengan menerapkan program Talent Management, tentu diharapkan akan meningkatkan kinerja organisasi untuk mencapai tujuannya. Organisasi sendiri dalam mencapai tujuannya memiliki ikatan erat dengan kinerja organisasi dan karyaawannya yang dilihat dari aspek-aspek seperti kepandaian dan kepatuhan, serta kejujuran dan kecepatan daya tangkap dari karyawannya dalam memproses tugas-tugas yang mereka miliki. Oleh sebab itu, organisasi perlu mengetahui dengan baik serangkaian proses dalam program Talent Management demi menghasilkan SDM yang berkualitas pula.
Corporate Actions, Earning Volatility, And Exchange Rate Influence On Stock Price Stability
Authors: Agnes Soukotta  , Muhammad Yusuf  , Zarkasi Zarkasi  , Efendi Efendi
Published: September 2024

The purpose of this study is to examine the factors that influence stock price stability as proxied by stock price volatility in the era of the Covid-19 pandemic. This study investigates empirically by utilizing the independent variable of corporate action, which is represented by dividend policy, earnings volatility, and exchange rate. Meanwhile, in this study, the dependent variable is stock price stability as measured by stock price volatility. The instance.The consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) were used in this study with the purposive sampling method from January to September 2022. A population of 163 companies and a sample of 53 companies were used. Secondary data is used in the analysis, and descriptive statistics, classic assumption tests, multiple regression analysis, and hypothesis testing are performed using SPSS 26.0 software. According to the findings of this study, variable earnings volatility and exchange rates have no effect on stock price stability as proxied by stock price volatility, while corporate action as proxied by dividend policy has an effect on stock price stability as proxied by stock price volatility.
Innovative Work Behavior and the Impact of Organizational Culture
Authors: Hajad Priyadi  , Surono Surono  , Chairul Hakim
Published: September 2024

This article aims to examine the influence of entrepreneurial leadership and organizational culture on performance through innovative work behavior. The research sample is 301 people, who are non-managerial employees in the city of Bandung. Data was shared via Google form and processed using structural equation modeling (SEM) with the LISREL program. The results of data processing state that entrepreneurial leadership has a significant and negative effect on innovative work behavior, organizational culture has a significant and positive effect on innovative work behavior, innovative work behavior has a significant and positive effect on performance, entrepreneurial leadership is not significant on performance, organizational culture is not significant on performance
Program Aplikasi Elora PT Angkasa Pura II
Authors: Aufa Qinni  , Christian Wiradendi Wolor  , Marsofiyati
Published: September 2024

Adapun adanya tujuan dibuatnya penelitian ini ialah untuk memberikan informasi peninjauan keefektivitasan serta pengetahuan mengenai pengaplikasi sistem Elora pada PT Angkasa Pura II sebagai metode e-learning yang dipakai secara general oleh seluruh karyawan perusahaan sebagai program pembelajaran jarak jauh. Dalam perusahaan PT Angkasa Pura II yang bergerak dibawah naungan Kementrian BUMN aktif dibidang Kebandarudaraan Negara. Hampir setiap bandara provinsi di Indonesia dikendalikan oleh PT Angkasa Pura II. Pada penerapan nya, banyak program program yang telah diciptakan oleh perusahaan untuk menjaga efektivitas dan inovasi kinerja para karyawan dalam mengurus ruang lingkup bandara. Oleh karena itu, para karyawan kreatif perusahaan menciptakan dan membuat inovasi inovasi baru untuk mempermudah jalannya kerja. Dalam laporan ini, penulis akan membahas mengenai aplikasi e-learning Elora. Karena dari beberapa aplikasi lain yang dibuat oleh perusahaan, Elora merupakan aplikasi yang belum mencapai target yang diprediksi. Aplikasi ini merupakan aplikasi pembelajaran yang dimana didalam nya terdapat buku buku yang ditulis oleh karyawan PT Angkasa Pura II maupun oleh penulis buku lainnya yang dimana dalam aplikasi tersebut memiliki berbagai macam buku mengenai aktivitas kerja Bandar udara, sejarah terdahulu bandara, maupun buku yang mencakup pengetahuan sosial. Oleh karena itu, analisis aplikasi mengenai Elora akan dilakukan pada laporan skripsi ini.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI UNDERPRICING SAHAM
Authors: Afifah Lania Sihotang  , Yenni Samri Juliati Nasution  , Arnida Wahyuni Lubis
Published: September 2024

In this study, only seven factors will impacting the underpricing of shares in companies conducting an IPO to obtain additional capital on the IDX. Data collection is done through IDX with a sample of 30 companies. Data analysis uses the F Test method, T Test, Multiple Regression Analysis, and Determinant Test. With test F, the value of F k is the seventh free variable of 32.171 and Sig. < α (α = 0.05) is 0.01. That is, H0 is rejected and H1 accepted. There is also significant impact simultaneously from ROA, EPS, DER, Underwriter Reputation, Auditor Reputation, Company Age, and Company Size on Underpricing. In multiple regression analysis, ROA has a coefficient of 0.09. A positive value coefficient that means the direction of ROA regression is positive. In Partial Test (Test T), ROA has a Sig. value 0.93 (>0.05) which means H0 is accepted. ROA does not have a significant impact on underpricing. In regression analysis multiple EPS coefficient of 1.117 and in Test T Sig. value 0.003 (<0.005) which means H1 is accepted. EPS has a significant influence on underpricing. In regression analysis multiple coefficients DER -0.009 and in Test T sig value. 0.295 (< 0.005) which means H0 is accepted. DER has no significant effect on underpricing. On regression analysis the underwriter reputation coefficient -1.814 and on test T Sig. 0.194 (> 0.05) which means H0 is accepted. The reputation of the underwriter does not have significant impact on underpricing. In regression analysis multiple auditor reputation coefficients -2,040 and on the Sig. T Test. 0.372 (> 0.05) which means H0 is accepted. The reputation of the Auditor has no significant influence over underpricing. In regression analysis multiple Company Age coefficient -0.18 and on Test T Sig. 0.719 (>0.05) which means H0 is accepted. The age of the Company does not have significant impact on underpricing. In regression analysis multiple coefficients of Company Size -0.91 and on Test T 0.01 (< 0.05) which means H0 is rejected H1 is accepted. Size of the Company (X7) has a significant influence on underpricing. Then, R2 was obtained by 0.706 and adjusted R value of 0.79. It can be said that 79.1% of dependent variables could be explained by independent factors. while the rest is caused by the others that are not contained in this study.
Income Tax Calculation Analysis At IBP Bandung Tax Consultant Office
Authors: Pandu Adi Cakranegara  , Ahmad Junaidi  , Okevanrianus Okevanrianus  , Dedy Suryadi  , Rinjani Rinjani
Published: September 2024

In order to prepare corporate income tax at one of East Bandung's Accounting Services Offices, this research will look at the income tax article 21 computation using three ways (net, gross, and gross up). The study's focus is a business that offers services like bookkeeping, tax preparation, financial advice, and other related ones in Bandung. This study uses a qualitative approach method with additional quantitative information. The company's Article 21 PPh computation, salary information for permanent employees in 2022, and PPh regulations were all employed. The Gross Up method is the best and most effective method for business tax planning, according to the study's conclusions. The Gross Up strategy allows companies to offer tax incentives to their employees and can be used as a deduction from gross income, lowering the amount of corporate income tax owed. This study is only applicable to one company, and it can be developed by distributing questionnaires related to the article 21 income tax calculation calculation.
Pengaruh Wawasan Identitas Nasional Terhadap Sikap Bernegara Siswa-Siswi Smkn Rajapolah
Authors: Ainun Nurjanah  , Jabal Akbar  , Silvi Nadia Awaliah  , Tresna Galih Permana
Published: September 2024

Penelitian ini bertujuan untuk mengetahui seberapa jauh wawasan siswa-siswa SMKN Rajapolah mengenai identitas nasional. Sampel dalam penelitian ini diambil sebanyak 5% dari 1800 jumlah siswa-siswi SMKN Rajapolah Tasikmalaya Tahun Pelajaran 2022/2023 dan diperoleh 90 sampel siswa-siswi. Teknik pengumpulan data yang digunakan yaitu tes dan skala sikap. Hasil analisis dari pengolahan data penelitian diketahui bahwa ada pengaruh positif antara wawasan identitas nasional terhadap sikap bernegara para siswa, semakin luas wawasan identitas nasional para siswa, maka semakin tinggi pula sikap bernegaranya, contohnya mengikuti upacara setiap hari senin dengan khidmat, saling menghargai terhadap perbedaan, serta wawasan identitas nasional mampu meningkatkan karakter dan budi pekerti siswa-siswi dalam kehidupan sehari-hari.
Analisis Faktor Determinan Financial Distress (Studi Empiris Pada Perusahaan Go Public di Indonesia)
Authors: Alya Quinia Yasmine  , Liza Alvia
Published: September 2024

This study aims to determine the effect of return on assets (ROA) and CSR disclosure on financial distress in trading sector companies registered on the Indonesian Stock Exchange during 2020-2021. The research method uses quantitative methods. The population in this study are trading sector companies listed on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 82 companies was obtained. The data analysis technique used is descriptive statistical analysis, testing the entire model, coefficient of determination, model feasibility test, simultaneous model significance test, and partial model significance test. The results of the study show that ROA have an effect on financial distress. Meanwhile, CSR disclosures proxied by managerial ownership and the proportion of independent commissioners have no effect on financial distress. The coefficient of determination of 58,6 percent indicates the ability of ROA and CSR disclosure to explain changes in financial distress of 58,6 percent, while the remaining 41,4 percent is explained by other factors.
Review Of The Sharia Economic Approach To Tourism Promotions
Authors: Norvadewi Norvadewi
Published: September 2024

This study uses qualitative methods and is descriptive in nature. As data sources, both primary and secondary data are used. using methods for data collection such as observation, interviews, and documenting. The Bandung Regency Tourism Office has created stages for its promotional plan as a result of this study, which includes marketing through sports, retail sales, public relations, and advertising. The Bandung Regency Tourism Office's promotion plan utilising electronic media, such as the internet, has been performing successfully. Additionally, the Bandung Regency Tourism Office has active accounts on Facebook and Instagram. The advertising plan for print media hasn't, however, been fully utilized. From a sharia economic perspective, the advertising strategy of the Bandung Regency Tourism Office can be defined based on Islamic economic principles in advertising and Islamic business ethics consisting of Honesty, Trust, Justice, and Istiqomah. The Tourism Office correctly supports Islamic principles in accordance with Islamic law.
Pengaruh Citra Merek (Brand Image), Wom (Word Of Mouth) Dan Persepsi Harga Terhadap Minat Beli Smarthphone Pada Mahasiswa Universitas 17 Agustus 1945 Surabaya
Authors: Valeria N.K Wati  , Hotman Panjaitan
Published: September 2024

This study aims to determine the effect of Brand Image, WOM (Word Of Mouth) and Price Perception on Purchase Intention. The population in this study were all students of the University of 17 August 1945 Surabaya, totalling 12,819. The sampling technique used purposive sampling with a sample size of 100 respondents obtained from calculations using the slovin formula. Sample collection using questionnaires conducted online and offline with the help of google form.Based on the results of the study, multiple linear regression analysis was obtained as follows Y = 15.871 + -0.029 (X1) + 0.245 (X2) + 0.413 (X3) The results of the t test hypothesis (partial test) state that the Brand Image variable (X1) has no effect on the Purchase Interest variable (Y), WOM (Word Of Mouth) (X2), Price Perception (X3) partially affects the Purchase Interest variable (Y). The results of the F test (simultaneous test) state that the Brand Image variable (X1), WOM (Word Of Mouth) (X2), Price Perception (X3) simultaneously affect the Purchase Intention variable (Y).
Analisis Kesehatan Bank Dengan Metode RGEC Pada Bank Yang Terdfatar Di Bursa Efek Indonesia Periode 2019-2021
Authors: Moch. Rafli Sadam  , Pratama Indra Sutrisno
Published: September 2024

Bank health is the bank's ability to regularly carry out banking activities and fulfill its responsibilities in accordance with Bank Indonesia Regulation No. 13/1/PBI/2011. To assess the health of the bank using the Risk profile, Good Corporate Governance, Earnings, and Capital (RGEC) method which uses measurements of non-performing loans (NPL), loan to deposit ratio (LDR), Good Corporate Governance (GCG), return on assets (ROA), return on equity (ROE), operating expenses to operating income, and capital adequacy ratio (CAR). This research uses a quantitative descriptive approach, this study uses a causal design or causal relationship. To determine the soundness level of a bank, there is a matrix of determining criteria for each variable. The criteria for this determination are based on Bank Indonesia Circular No. 13/24/DPNP of 2011. The data source for this study uses conventional banking secondary data at banks listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample was determined as many as 78 observations. From the results of the research that has been done, it can be concluded that there are banks that have conditions of "Very Healthy, Healthy, Fairly Healthy and Less Healthy". Banks that have "Unhealthy" conditions, namely PT Bank Ganesha Tbk (BGTG) in 2021. There are 6 banks that have "Quite Healthy" conditions which include PT Bank Amar Indonesia Tbk (AMAR) in 2020 and 2021, PT Bank MNC Internasional Tbk (BABP) in 2019 and 2020, PT Bank Tabungan Negara Tbk (BBTN) in 2019, PT Bank Ganesha Tbk (BGTG) in 2020, PT Bank Ina Perdana Tbk (BINA) in 2019 to 2021, PT Bank Pembangunan Daerah Jawa Timur Tbk (BJTM) in 2021. Only PT Bank OCBC NISP Tbk has a "Very Healthy" condition in 2020. While the rest are banks with a "Healthy" condition
Dampak Penjualan Pakaian Bekas Terhadap Tingkat Pendapatan Pedaganag Di Pasar Pagi Tugu Pahlawan Kota Surabaya
Authors: Damianus Tamo Ama
Published: September 2024

Purpose: The purpose of this study is to analyze the impact of selling used clothes on the level of income of traders at the Tugu Pahlawan Morning Market, Surabaya City. Method: This type of research uses quantitative methods. The research design used was observational analytic with a cross sectional method approach. Respondents were taken by simple random sampling technique with a total of 30 respondents. The independent variable is the sale of used clothes and the dependent variable is the income level of the trader. Statistical test results using a 2 mean pair difference test. Results: The results showed that the income level of traders before selling used clothes was 1,523,833.33 and after selling used clothes was 4,194,500.00. Suggestion: For traders, it is hoped that the results of this study will help traders maintain the quality of their merchandise and be more selective in selling used clothing. For the Faculty of Economics and Business, University of 17 August 1945 Surabaya. The results of this study are expected to be reading material and insight for students about the impact of selling used clothes on the income level of traders. For the Government, it is hoped that the results of this research can become one of the sources of information and contributions to the direction of the policies pursued by the Government. For future researchers, it is hoped that the results of this study can be used as input and basic data for further research.
Efek Tekanan Pekerjaan Terhadap Stres Kerja Serta Implikasinya Pada Keinginan Untuk Pindah Pada Karyawan
Authors: Randhy Vico Bramasta  , Survival Survival  , Adya Hermawati
Published: September 2024

The research objective was to determine the effect of job pressure on work stress and the implications for intention turnover at PT. Woori Finance Indonesia Malang City. The approach used is a quantitative approach and the type of research used is explanatory research. The population is all employees, totaling 37 employees. The sampling technique in this study was carried out by the total sampling method. The statistical data analysis technique through path analysis used in this study is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the SmartPLS application. The results showed that work pressure has an effect on work stress. Work stress has no effect on intention turnover. Job pressure effect on intention turnover. Job pressure has no effect on intention turnover mediated by work stress.
Analisis Penerapan Akuntansi Dalam Penyajian Laporan Keuangan Pada Perkumpulan Divisi Perempuan Tim Relawan Untuk Kemanusiaan (TRUK)
Authors: Novita Anggraini  , Wilhelmina Mitan  , Pipiet Niken Aurelia
Published: September 2024

This study aims to determine the application of accounting in the presentation of financial reports at the Association of Women's Division Team Volunteers for Humanity (TRUK) based on financial accounting standards, namely ISAK 35. The method used in this research is descriptive qualitative with data sources in the form of primary data and secondary data. Data collection techniques in the form of observation, interviews and documentation using qualitative descriptive data analysis techniques. The results of the study show that the Association of Women's Division Team Volunteers for Humanity (TRUK) has presented financial statements consisting of a statement of financial position, profit and loss statement and cash report. Based on the financial accounting standards for non-profit entities in presenting financial statements, the Association of Women's Division Team Volunteers for Humanity (TRUK) has not presented financial statements based on ISAK 35 because it still uses the format for presentation of financial reports prepared by donating organizations.
Pengaruh Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Dengan Moralitas Sebagai Variabel Moderasi
Authors: Julio Noya  , Revi Wilhelmina Silooy  , Franco Benony Limba
Published: September 2024

This study aims to empirically examine the effect of the internal control system on the prevention of fraud (fraud) in managing village funds with morality as a moderating variable. The population of this study were all village apparatus in 7 village offices in Saparua sub-district. The sampling technique in this study was purposive sampling in order to obtain 58 samples. Respondents in this study were the village head, secretary, treasurer and employee in charge of managing village finances. Data analysis to test the hypothesis using SmartPLS Version 3.2.9 for windows. The results showed that: The Internal Control System has a significant effect on fraud prevention and Morality is able to moderate the internal control system on fraud prevention.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Sate Ayam Barokah
Authors: Annisa Puteri Ilham  , Dinda Mustika Triwardani  , Putri Adilla  , Siti Rodiah
Published: September 2024

One of the financial standards applied by DSAK IAI is the Financial Accounting Standard for Micro, Small and Medium Entities (MSMEs) which aims to change it become easy for MSE’s entrepreneurs to serve and compile it more simple about understanding the financial statement for investors and creditors, so that they can help provide financing to them. This condition occurs in MSMEs Sate Ayam Barokah, a culinary business located on Jl. Kaharuddin Nst, Simpang Tiga, Bukit Raya District, Pekanbaru City, Riau 28288, while the branch is located on Jl. Cipta Karya Panam, West Sidomulyo, Handsome District, Pekanbaru City, Riau 28293. This Sate Ayam Barokah MSME has long been established but until now it has not carried out accounting records and calculations in accordance with SAK EMKM. Therefore, this research’s goal is about to explore the financial statement’s preparation of  SAK EMKM in the Sate Ayam Barokah Business. In conducting this study, a qualitative method is implemented here and the author collecting The conclusion here found that MSMEs of Sate Ayam Barokah do not apply accounting records at all according to SAK EMKM. The owner only calculates by subtracting the total income from the total working capital that has been spent in accordance with the owner's understanding.
Pengaruh Good Corporate Governance Dan Diversitas Gender Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2021)
Authors: Stefanus Irfan  , Susi Sarumpaet
Published: September 2024

This study aims to collect data and Knowing the influence between good corporate governance and gender diversity with the disclosure of the Sustainability Report. In this study, mining companies listed on the Indonesia Stock Exchange (IDX) for 2019 to 2021 were used in an effort to obtain information about sustainability report disclosures that can be influenced by good corporate governance and gender diversity. Purposive sampling was used in this study with secondary data sources from IDX to collect high-quality data. According to the research findings, the board of commissioners and audit committee will have a positive effect on the disclosure of sustainability reports, Conversely, the findings show that the independent board of commissioners, board of directors and gender diversity have no effect on the disclosure of sustainability reports. Limitations of this study include the use of samples and the length of the period. And only show two variables that will have an effect on the disclosure of sustainability reports. Researchers suggest comparing with more varied samples and adding or utilizing other variables to determine the effect on sustainability report disclosure.
Strategi Pemasaran Produk Gadai Emas Pada PT. Pegadaian Simpang Empat Pasaman Barat
Authors: Manik Santia  , Fajar Budiman  , Yossi Eriawati
Published: September 2024

The background of this research is in Jorong Simpang Empat, Pasaman District, West Pasaman Regency. The main problem in this study is related to the Marketing Strategy for Pawn Gold Products at PT. Simpang Empat Pawnshop West Pasaman. Furthermore, the problem is divided into several formulations, namely: 1) What is the Marketing Strategy for Pawn Gold Products at PT. Pegadaian Simpang Empat Pasaman Barat, 2) What is the Strategy for Maintaining the Number of Customers at PT. West Pasaman Simpang Empat Pawnshop.
This study aims to gain an understanding of how the marketing strategy for gold pawning products is theoretically or practically applied by PT. Pegadaian Simpang Empat West Pasaman and know more about how the development of gold pawning at PT. West Pasaman Simpang Empat Pawnshop. This study uses field research methods (field research), the type of approach is qualitative. The data sources for this research are the leaders and employees of PT. West Pasaman Simpang Empat Pawnshop. The data collected in this study are primary data and secondary data. This primary data was obtained through interviews with informants, namely PT. Pegadaian is the head of PT Pegadaian Simpang Empat, West Pasaman.
The results showed that the strategy carried out by PT Pegadaian Simpang Empat Pasaman Barat in increasing the number of its customers was carried out with the 4P strategy, namely product strategy, price strategy, place strategy, and strategy in the field of promotion (promotion). While the strategy to maintain customer levels is carried out by providing good service, namely providing discounts or promos, providing excellent service, digital pawnshops, and extraordinary seminars.
Pengaruh Inflasi Terhadap Tingkat Pengangguran Di Kota Bima
Authors: Putri Rahmania  , Puji Muniary  , M. Rimawan
Published: September 2024

The existence of inflation at the same time as unemployment has become a problem in an economy. Inflation is almost unavoidable for a system that has exceeded its peak production capacity. Inflation has an important role in changes in the number of unemployed. (Andiny, Desrini Ningsih, 2018) The higher the inflation rate itself, the higher the level of fulfillment of needs can result in the emergence of poverty among the community which is caused by the higher prices of goods and services and the inflation rate in Indonesia which is capable of fluctuating from year to year. According to (Putong, 2017) inflation is calculated based on index numbers collected from several types of goods bought and sold on the market at each level of economic growth (these goods are of course the most numerous and are the basic needs of society). Based on the economic growth data, an index number is compiled. The index number that takes into account all goods purchased by consumers during each economic growth is called the Consumer Economic Growth (HK) index. According to (Sukirno, 2016) inflation increases suddenly or occurs as a result of a certain event that occurs in outside the government's expectations, for example the effect of calculating the value of money which is very large or political instability. Factors that influence the level of inflation on unemployment in Bima City are because the higher inflation that occurs can result in decreased economic growth, so that there will be an increase in the number of unemployed
Analisis Kinerja Keuangan Retribusi Pelayanan Parkir di Tepi Jalan Umum pada Pemerintah Kabupaten Sumedang Tahun Anggaran 2018-2022
Authors: Tanisya Aulia Fadilla  , Ivan Yudianto
Published: September 2024

Local Own-Source Revenue (PAD) is vital in the government's implementation in meeting its needs and services to society. One of the components of PAD is Local Retribution. Sumedang Regency has various local retributions, which various authorized agencies manage, and one of them is the parking retribution on the side of the public road. This research aims to determine and describe the financial performance of parking retribution on the side of the public road. This research uses descriptive research methods, with data collection techniques through documentation studies and interviews. The research results show that the average effectiveness ratio of parking retribution on the side of the public road in 2018-2022 is 64.23%, classified as ineffective. Meanwhile, the contribution made to PAD is only 0.17%, which is categorized as very low. However, the analysis of income growth from retribution is dominated by positive growth. In 2021 and 2022, revenue growth could reach 650% and 66%. There is a positive impact from the implementation of subscription parking.
Pengaruh Intellectual Capital, Kinerja Keuangan Dan Operating Capacity Terhadap Financial Distress Dengan Siklus Hidup Perusahaan Sebagai Variabel Moderasi
Authors: Desy Pri Cahaya Sibarani  , Nera Marinda Machdar
Published: September 2024

In the current economic development, every company must be able to compete fiercely and toughly in the business world. The tighter the competition faced, the greater the desire and motivation of each company to improve its company in achieving its respective targets and goals. This ongoing competition requires every company to be able to maintain its business excellence. The business excellence of a company can be seen from how a company has the values ​​of knowledge, expertise, innovation and other intellectual assets owned by individuals, companies or organizations. Another advantage that can be assessed is how the company can carry out its operations well, and the extent to which a company can produce or produce goods or services. Apart from that, we can also see how a company can manage its finances well in achieving an entity's financial goals.
Literature Review Factors Affecting Employee Performance As Human Resources
Authors: Rosa Indah Parawansah  , Sudarmiatin Sudarmiatin
Published: September 2024

This study presents a review of the factors that can affect employee performance as human resources, this study has the aim of building hypotheses to be used in further research. Previous studies or research, which are relevant, are necessary and important in a reset or scientific article. Human resources are productive individuals who work as the driving force of an organization, both in institutions and companies that have functions as assets so that they must be trained and developed their abilities. There is no organization or company that does not need human resources, all of which are needed to achieve organizational goals. Not only that, this section also has the obligation and responsibility to develop the organization by applying all organizational values and culture. At the same time, the results of the hypothesis; 1. Motivation affects employee performance 2. Career development affects employee performance 3. Human Resource Planning can affect employee performance 4. The work environment can affect employee performance 5. Leadership style has an influence on employee performance. This research is a literature review raised from various previous studies (previous research) in order to serve as reference material for further studies in the human resources field.
Penerapan Digital Marketing dan Promosi Pada Perusahaan PT. Penawar Legenda Maju
Authors: Fitri Maulida Husna  , Nurbaiti Nurbaiti
Published: September 2024

In the rapidly developing digital era, digital marketing and promotional strategies have become the core of companies' efforts to achieve success and sustainable business growth. PT Penawar Legenda Maju (PLM), a leading network marketing company in Indonesia, has utilized digital marketing to achieve its business goals. Superior products such as PLMSaipress Drops, MySaipress Capsules, MyAdam, AdamQu Coffee, and BioSaipress Soap have won the hearts of Indonesian consumers thanks to their guaranteed quality and safety. This research uses qualitative methods with a descriptive approach to investigate the digital marketing strategies used by PT. PLM JAYA and analyze the impact of implementing digital marketing on relationships with consumers, company performance and economic development. The research results show that PT. PLM JAYA has succeeded in applying information technology theory efficiently, increasing operational efficiency, interacting with customers via social media, and optimizing digital marketing strategies. Digital marketing and promotions have become a key element in a company's marketing strategy, increasing brand awareness, sales and interaction with customers. By focusing on a specific target market, interesting content, performance measurement, and clear promotional messages, PT. PLM JAYA has succeeded in expanding market reach and achieving success in digital marketing of their products and services. This research provides valuable insights into the integration of information technology in digital marketing and promotional strategies, with practical implications for companies in various sectors looking to achieve competitive advantage in an ever-changing market. Digital marketing and promotions have become the driving force for modern business growth, and PT. PLM JAYA has succeeded in taking full advantage of this potential.
Strategi Pelayanan Pembukaan Rekening Online Pada Produk Tabungan BSI Easy Mudharabah dalam Menarik Minat Masyarakat di Bank Syariah Indonesia (BSI) KCP Medan Aksara
Authors: Fauziah Amarani
Published: September 2024

Service Strategy is a way of responding to a situation and reality by providing solutions to be able to get out of that situation. One way to get the attention of customers and form a good perception of the product among consumers is by implementing a customer service strategy. Carrying out online account opening procedures properly and providing excellent service quality is a good step in attracting the interest of customers or the public in using sharia banking products. The purpose of this research is to find out, what are the service strategies for opening online accounts for the BSI Easy Mudharabah savings product in attracting public interest at BSI KCP Medan Aksara and what obstacles are experienced by banks and customers in opening accounts online. To find out this problem, this research uses qualitative research with a descriptive approach. The data collection techniques use observation, interviews and documentation. The results of this research show that the service strategy carried out at BSI KCP. Medan Aksara in order to attract the interest of its customers, namely: Carrying out a referral program, being friendly, polite and courteous, carrying out promotions, being able to handle all complaints, facilities and infrastructure. The obstacles faced are: unsupportive signals, full cellphone storage space, customers who do not understand the procedures for opening an online account, many people who do not understand Android applications.
Pengaruh Financial Literacy, Financial Self-Efficacy, dan Financial Attitude terhadap Pengelolaan Keuangan Mahasiswa Akuntansi UNTAG Surabaya
Authors: Imeltiana  Imeltiana  , Hwihanus Hwihanus
Published: September 2024

The purpose of this study is to determine how accounting students Untag Surabaya manage their finances in relation to financial literacy, financial self-efficacy, and financial attitude. This study employed a quantitative approach using SPSS support tool version 25. This study's participant population is an accounting student of Untag Surabaya force 2021. A total of 100 students were selected as samples of this research since they fulfilled the requirements. Double linear regression analysis methods are employed in the study of hypotheses in this study. The hypothesis test's outcome indicates that the financial literacy variable has at count value (1,893) bigger than the t table (1,661) at the an alpha significance level of 0.05, meaning that the economic literacy has an influence on student financial management. The financial self-efficacy has a T count value (1,588) lower than the table t value (1,661), at the significance rate of 0.05, thus it can be inferred that the Financial self-eficacy does not affect student finance management. In addition, financial literacy, that financial self-efficacy, and financial attitudes impact the money management of students.
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Sepeda Motor Honda Matic di PT Astra Honda Motor Cabang Negara Kabupaten Jembrana
Authors: Tabita I Dewa Ayu Tita Permata , I Gusti Agung Sasih Gayatri  , Ida Gede Aninditha Negarakertawijaya
Published: September 2024

In line with the public's need and demand for adequate transportation facilities, city streets are increasingly crowded and traffic is increasingly congested by motorized vehicles. Encouraging the development of the automotive industry in Indonesia more quickly and tends to increase every year. The market demand for motorized vehicles is faced by automotive motorbike manufacturers, one of which is PT Astra Honda Motor, Jembrana Regency State Branch. This research uses a quantitative approach with the results of the research showing that variables X1 (Price) and ≤ 5% (0.05).
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Unit Keamanan pada PT Bank Rakyat Indonesia Cabang Jakarta Barat
Authors: Renaldi Tarigan  , Aden Prawiro Sudarso
Published: September 2024

This research aims to analyze the influence of work discipline and work environment on employee performance. This type of research is quantitative research with primary data sources. The population in this study were employees of PT. Bank Rakyat Indonesia's West Jakarta branch security unit in 2020-2022 numbered 159 people. The sample selection method used in this research was the Solvin method so that the sample obtained using this method was 61 respondents. Y = -0.067 + 0.455X_1 + 0.319X_2. Partial research results on the independent variable Work Discipline have a significant effect on the dependent variable Employee Performance of 79.8%, hypothesis testing obtained T count > T table or (15.263> 2.0017). Partial research results of independent variables in the Work Environment have a significant effect on the Employee Performance variable by 78.8%, hypothesis test T count > T table or (14.815 > 2.0017). Work Discipline and Work Environment simultaneously have a significant effect on the dependent variable Employee Performance by 86.8%, hypothesis testing obtained calculated F > F table or (190.055 > 3.16).