bluuebunny/crossref_metadata_2025 huggingface dataset:
Passthrough Entity Tax Scandal
Authors: Hemel Daniel
Published: August 2024

Three dozen states have enacted laws since 2018 that are designed to provide passthrough entity owners with an unlimited federal tax deduction for state and local business income taxes. These “passthrough entity tax” regimes respond to the December 2017 federal tax law, which imposed a $10,000 cap on the state and local tax deduction. The new state laws generally allow passthrough entities to opt into paying an entity-level state income tax in exchange for a dollar-for-dollar benefit on their owners’ state personal income tax returns. The optional tax has proven to be immensely popular among passthrough entity owners across the country.
But there is a problem with the passthrough entity tax concept: under the plain text of the Internal Revenue Code, the workaround does not work. The December 2017 law clearly precludes passthrough entities and their owners from deducting state and local income taxes beyond the $10,000-per-individual cap. And the legislative history of the December 2017 law—read in context—aligns with the statutory text.
Surprisingly, the IRS has chosen to permit passthrough entity owners to utilize the workaround anyway. The IRS has not provided a plausible legal rationale for its position, but no one has standing to challenge the IRS’s position in court. Meanwhile, the IRS’s decision to allow the workaround is likely to cost the federal government more than $50 billion by the end of 2025, with most of the federal tax benefits flowing to passthrough owners with incomes of $1 million or more.
In effect, the IRS has created a special tax preference—unauthorized by Congress—for hedge fund managers, law firm partners and other passthrough entity owners. And the Biden administration, notwithstanding its professed commitment to tax fairness, has acquiesced in this massive giveaway to the rich. The Biden administration and the IRS should reverse course immediately and apply the $10,000 state and local tax deduction cap to passthrough entity owners. As long as they permit passthrough entity owners to take advantage of the workaround, the Biden administration and the IRS will be abdicating their duty to enforce the law.
New Pillar to Address Tax Challenges Arising from Digitalization of the Economy
Authors: Wang Jingyi
Published: August 2024

Traditional international tax rules empower a source state to tax non-residents who have a strong physical connection to that state. Digitalized business models reduce, or even eliminate, the need for a physical presence to conduct economic activities in the state where customers are located. This change has created significant challenges for tax administrations, and many jurisdictions have adopted unilateral digital services taxes to increase collection from digitalized businesses. The OECD/G20 Inclusive Framework aims to reform the ‘outdated’ international tax rules by promoting the Pillar One project on the tax challenges of digitalization in order to enable greater taxing rights by market jurisdiction. However, Pillar One seems to foster uncertainty rather than reassurance. This article considers the possibility of coordinating digital services taxes among individual jurisdictions: instead of focusing on the uncertainty and complexity of Pillar One, the OECD could use the Inclusive Framework to provide guidance on the collection of digital services taxes to protect taxing rights of market states and prevent double taxation of multinational enterprises.
Protokoll eines Insolvenzverfahrens
Authors: Halfar Bernd , Eckhoff Andreas , Ampferl Hubert
Published: August 2024

Ein in finanzielle Schieflage geratener Verein für körper- und mehrfachbehinderte Menschen in Süddeutschland musste 2021 den Eigeninsolvenzantrag stellen. Inzwischen konnte der Fortbestand der Einrichtung gesichert werden: Neuer Träger ist das Evangelische Jugend- und Fürsorgewerk (EJF gAG). Wie das Insolvenzverfahren ablief und welche Schwierigkeiten zu bewältigen waren, erläutern drei an dem Verfahren beteiligte Experten im Interview mit der SOZIALWIRTSCHAFT: Dr. Andreas Eckhoff, Prof. Bernd Halfar und Dr. Hubert Ampferl.
Online-Anhang: Literaturverzeichnis zu Zielkonflikte und Dilemmata müssen gemanagt werden
Authors: Kolhoff Ludger
Published: August 2024

Um dem herrschenden Mangel an qualifiziertem Personal zu begegnen, gibt es grundsätzlich zwei Möglichkeiten: Man versucht, das Angebot an Fachkräften zu erhöhen oder die Nachfrage zu verringern. Doch bei beiden Methoden treten Zielkonflikte auf. Diese Dilemmata können nicht aufgelöst, sondern müssen aktiv gemanagt werden.
Internationale Politische Ökonomie
Authors: Schirm Stefan A.
Published: August 2024

This textbook introduces theories and current developments in international political economy. This 5th, comprehensively updated and expanded edition focuses on key policy areas such as de-globalisation, regional cooperation and global economic governance. Exercises and further reading facilitate access to the topic and are ideal for exam preparation. The book thus lays the foundations for a theory-based analysis of IPE and its integration into political science research and teaching.
Koperasi Sebagai Rantai Pasok Keuangan Dengan Konsep Gadai: Strategi Pemberdayaan Usaha UMKM
Authors: Sanusi Gazali Pane
Published: August 2024

Koperasi merupakan salah satu model usaha bersama yang dikelola oleh anggota dan untuk kesejahteraan bersama. Koperasi sebagai unit usaha otonom mampu berperan dalam berbagai skala ekonomi, termasuk sebagai rantai pasok keuangan dalam ekosistem usaha kecil dan menengah (UMKM).  Penelitian ini mengkaji berbagai jenis artikel yang terkait dengan koperasi sebagai rantai pasok keuangan  dengan konsep gadai dari berbagai artikel jurnal nasional dan internasional sejak tahun 2018  hingga tahun 2022.  Tujuan utama makalah ini adalah meneliti tren, peluang dan kendala rantai pasok keuangan dengan wujud koperasi berbasis gadai syariah. Dengan menggunakan analisis statistik deskriptif  dari 50 artikel jurnal nasional, 74% atau 34 jurnal sudah mengemukakan peran koperasi sebagai rantai pasok pembiayaan, 16% atau 8 artikel fokus pada peran gadai dalam pembiayaan UMKM. Selebihnya, sebanyak 6% dan 4% menjelaskan peran koperasi, UMKM dalam perekonomian.  Hasil penelitian ini menunjukkan bahwa koperasi sebagai rantai pasok keuangan merupakan strategi pemberdayaan UMKM dan sekaligus sebagai akses keuangan inklusi bagi UMKM dan masyarakat.
Implementasi Business Model Canvas (Bmc) Dalam Perencanaan Strategi Pemasaran Toreko
Authors: Fikri Ihsanul Fuad  , Juliana Kadang  , Ihksan Syarifuddin
Published: August 2024

Setiap bisnis tentunya memiliki strategi pemasaran yang akan dimplementasikan untuk mencapai tujuan yang telah direncanakan. Pada bisnis Toreko juga memiliki strategi pemasaran untuk menyampaikan produk yang dihasilkan kepada konsumen. Untuk merencanakan strategi pemasaran, Toreko menggunakan model bisnis yaitu Business Model Canvas (BMC) yang terdiri dari sembilan elemen yaitu costumer segments, value propositions, channels, customer relationship, revenue streams, key resources, key activities, key partnership, dan cost structure. Dengan menggunakan BMC, dapat mempermudah sebuah bisnis dalam merumuskan strategi pemasaran yang akan diimplementasikan. Penelitian ini bertujuan untuk mengimplementasikan BMC dalam perencanaan strategi pemasaran pada bisnis Toreko. Adapun hasil dari penelitian ini, Toreko telah mengimplementasikan beberapa strategi pemasaran yang telah dirumuskan pada sembilan elemen BMC yang bertujuan untuk menyampaikan produk kepada konsumen.
Peningkatan Kemampuan Literasi Dan Numerasi Di Sdn 10 Pantoloan
Authors: Siti Fajaria  , Ira Nuriya Santi  , Niluh Putu Evvy Rossanty
Published: August 2024

Kegiatan pengabdian ini dilakukan dengan dasar atas rendahnya kemampuan literasi dan numerasi siswa di SDN 10 Pantoloan Kecamatan Taweili Kota Palu. Pengabdian ini bertujuan untuk meningkatkan kemampuan literasi dan numerasi serta mengembangkan budaya literasi numerasi siswa. Bentuk kegiatan pengabdian ini dilakukan dengan program kegiatan pojok baca, penambahan jam pembelajaran materi literasi dan numerasi di sekolah. Program pengabdian dilakukan secara kolaboratif oleh kelompok dosen dan mahasiswa kampus mengajar mandiri angkatan 1 di SDN 10 Pantoloan selama 4 bulan mulai dari bulan September-Desember 2022. Subjek pengabdian ini adalah siswa kelas 1-5 untuk kegiatan pojo baca dan penambahan
Consumer Market and Consumer Behavior
Authors: Nugraha Risman
Published: August 2024

In this era of globalization, marketing is more of an information warfare between different parties with the aim of making sales. The marketing environment is rapidly changing, and with these changes, the need for information, latest products, shifts in buyer attitudes and behaviors towards decision-making and product acquisition, as well as the ability to identify opportunities in appropriate marketing, becomes essential. This paper is a literature review using a qualitative descriptive approach, aiming to describe product mix strategies. The methodology employed for data collection is documentation, along with various articles and books, followed by content analysis. The findings of this paper reveal that studying consumers can provide insights for the development of new products, product uniqueness, pricing, distribution channels, advertising messages, and other new marketing elements. A focal point for understanding behavior is the stimulus-response model. Buyer characteristics and decision-making processes lead to specific buyer decisions. The marketing task involves comprehending what occurs in the buyer’s consciousness from external stimuli to the emergence of the buyer's purchasing decision.
Upah Buruh dalam Perspektif Islam
Authors: Rizqa Amelia  , Nadya Maulidya Manurung  , Mustafaruddin Mustafaruddin
Published: August 2024

The research objective is to understand or observe how labor wages are according to several hadith economic theories. The descriptive study of the writing methodology used in this publication uses a qualitative approach with the aim of providing a clear overall picture of an event. The data collection method used was a literature review. Part of the literature review is research processing, reading and taking notes, and using data collection techniques. Reliable sources, journals, articles and other sources. These data include secondary data from various books, depending on the type. Due to differences in talent and ability, Islamic economics recognizes that wages are paid by those who cause material results to vary. Due to the difference in talent and ability, Islamic economics recognizes that wages are paid by, which causes different material results. Theoretically, wages are the prime mover of human labour
Pengaruh Rasio Likuiditas, Risiko Kredit, Good Corporate Governance, dan Leverage Terhadap Financial Distress
Authors: Gunawan Aji  , Maisaroh Dwi , A’inin Ni’mah  , Robiatul Adawiyah  , Amelia Sya
Published: August 2024

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.
Analisis Kepuasan Pengguna Transportasi Umum Ojek Online (Gojek) Melalui Instrumen Layanan
Authors: Mohammad Farhan Appliansyach  , Qian Nugraha Sugiyo  , Dimas Bayu Maulana  , Siti Sahara
Published: August 2024

In Indonesia, online motorcycle taxis are the largest public transportation with a very large number of partners and fleets, covering all parts of Indonesia. As a profit-oriented mode of public transportation, paying attention to customer satisfaction is a necessity. One of the efforts that can be done is to provide quality services. In fact, this study aims to find out how online transportation users respond by looking at the service elements provided by service providers. Scientific studies are used as a logical way to prove reliable research results, and in this study using quantitative methods and statistical analysis of linear regression. The subjects of this study were users of the online ojek public transportation mode in the student MPLM UNJ 2022,Jakarta. The results of the study provide an overview, in general, respondents are satisfied with the presence of nline motorcycle taxis. This is very helpful and facilitates user activities. However, there are still things that need to be improved, such as comfort and safety standards. Statistically, service has a significant effect on online motorcycle taxi user satisfaction.
Dampak Motivasi Kerja Dan Kompetensi Terhadap Kinerja Pegawai ASN Dan Non ASN Di PDAM Tirta Langkisau (PAINAN)
Authors: Zusmawati Zusmawati  , Vhani Febrina
Published: August 2024

The purpose of this study was to examine the impact of work motivation variables on employee performance at PDAM Tirta Langkisau. to examine the impact of competency variables on employee performance at PDAM Tirta Langkisau. Collecting data by distributing questionnaires to 50 respondents using saturated sampling technique, in which all members of the population are sampled, using instrument testing (validity test and reliability test), descriptive analysis, classic assumption test (normality test, multicollinearity test and heteroscedasticity test) multiple linear regression and t test, with the help of the SPSS application. The results of the study show that work motivation has a positive and significant effect on employee performance at PDAM Tirta Langkisau, competence has a positive and significant effect on employee performance at PDAM Tirta Langkisau. Which means the first hypothesis is accepted and the second hypothesis is accepted.
Pengukuran Kinerja Keuangan Dengan Menggunakan Analisis Rasio Keuangan Sebagai Dasar Penilaian Pada Kinerja Keuangan PT.Telkon Indonesia Tbk (Periode 2020-2022)
Authors: Alif Al Ghifari Pulungan  , Inggrit Syahla Octalin  , Ratih Kusumastuti
Published: August 2024

Analisis rasio keuangan perusahaan dapat digunakan untuk mengevaluasi kinerja keuangannya. Tujuan dari penelitian ini yaitu untuk mengetahui posisi serta kondisi keuangan perusahaan yang bermanfaat bagi pihak manajemen dan pihak lainnya yang berkepentingan. Dengan memeriksa rasio keuangan seperti rasio profitabilitas, manajemen dapat mengidentifikasi perubahan kinerja keuangan perusahaan selama beberapa periode, yang memungkinkan mereka mengukur apakah keuangan perusahaan meningkat atau menurun. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Sumber data penelitian ini diperoleh secara tidak langsung dari PT. Laporan keuangan Telkom Indonesia (Persero) Tbk, yang disimpan dan dipublikasikan untuk periode 2020-2022 di situs web BEI dan https://www.telkom.co.id , serta sumber daya online lainnya yang terkait dengan penelitian. Berdasarkan hasil perhitungan Rasio profitablitas, Rasio aktivitas, Rasio solvabilitas, dan Rasio likuiditas dapat disimpulkan bahwa PT. Telkom Indonesia Tbk Kondisi keuangannya cukup baik. Perusahaan memiliki kapasitas yang cukup untuk melakukan tindakan penjaminan dan pelunasan utangnya kepada kreditur, dan hasil analisis rasio keuangan ini juga dapat dijadikan tolok ukur bagi investor yang ingin berinvestasi di PT. Telkom Indonesia Tbk, karena kondisi keuangan perusahaan tetap kuat.
Brand Image Memediasi Kualitas Produk dan Harga Terhadap Keputusan Pembelian
Authors: Parida Meida Fera  , Erny Amriani Asmin  , Rachmat Gunawan
Published: August 2024

The purpose of this study wasto identify and analyze the role of product image to inform product quality and purchasing decisions for aqua 600ml mineral water in Sukabumi District. The survey wan conducted amon 97 respondents using purposive sampling technique based on the following criteria:1) consumers who purchased at least on aqua 600ml product and 2) product choice. Customers must be at least 17 years old andold enough tocompletethe survey. The questionnaire was tested with validity, realibilty andclassical acceptance tests.the analitysis method used in this research is descritivemethod and validation through quantitative method. Data analysis techniques were carriedout by path analysis and sobeltest using SPSS for windows.thus, product quality has a positive and significant effect on brand image, price has a positive and significant effet on brand image, product quality has no and insignificant effect on purchasing decisions and price has a positive effect and significant on purchasing decisions. Brand image affects product quality on purchasing decisions. Brand image can influence price in purchasing decisions.
Pengaruh Pelatihan dan Pengembangan Sumber Daya Manusia Terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Intervening (Studi Kasus PT. Tunas Dwipa Matra Mojosari)
Authors: Septifana Rosiani  , Eny Setyariningsih  , Kasnowo Kasnowo
Published: August 2024

Training and development of human resources (HR) is very important for every company to maximize the skills of its employees. The quantitative approach focuses on symptoms that have certain characteristics in order to observe the relationship between 2 or more variables. According to the results of the study with the PLS SEM test, descriptive analysis, and hypothesis testing, the results can be seen: training has a significant positive effect on employee performance when viewed from the results of p values, namely 0.019 <0.05. HR development has a significant positive effect on employee performance if you look at the p values of 0.000 <0.05. Job training has a significant positive effect on motivation from the hypothesis test, namely p values 0.002 <0.05. HR development has a significant positive effect on work motivation seen from the results of the hypothesis test, namely the p value of 0.000 <0.05. Motivation has a significant positive effect on employee performance seen from the hypothesis test, namely the p value of 0.002 <0.05
Implementasi Aplikasi E-Planning Dalam Meningkatkan Kinerja Pegawai (Studi Kasus Bappeda Sumut)
Authors: Putri Ramadhani  , Zainarti Zainarti  , Muhammad Ikhsan Harahap
Published: August 2024

The purpose of this study is to find out how the implementation of the E-Planning application in the Regional Development Planning Agency (BAPPEDA) of North Sumatra, the obstacles in implementing the e-planning system. This type of research is a qualitative descriptive study using interviews in data collection. The research method used in this study uses a qualitative research type with locations in North Sumatra BAPPEDA. The methods used are observation, interviews, and documentation. The results of the study show that in practice the implementation of the e-planning system has been carried out well, but there are several obstacles, namely, human resources that are not evenly distributed in regional development planning, inconsistency in development planning due to political pressure and frequent changes that occur. The way for North Sumatra BAPPEDA to overcome these obstacles is by conducting training, implementing e-planning and following changes quickly and precisely.
Pengaruh User Generated Content Dan E-Wom Terhadap Purchase Intention Dan Purchase Decision Pada Pembeli Produk Nyrtea Di Instagram
Authors: Faizatul Wafiyah  , Any Urwatul Wusko
Published: August 2024

This study aims to determine the relationship of the User Generated Content and E-WOM variables to Purchase intention and Purchase Decision on Nyrtea's Instagram Followers. The sample of this study was 100 respondents who were Nyrtea Instagram followers, had respondents' criteria from the age of 17 and had made purchases through Instagram social media. Sampling techniques using the questionnaire distribution method through Google Forms. The analysis tool used in the form of SmartPLS 4.0. The results show that UGC has a positive and significant effect on purchase intention, E-WOM has a positive and significant effect on Purchase intention, UGC has no positive and significant effect on Purchase Decision, E-WOM has a positive and significant effect on Purchase Decision, Purchase intention is positive and has a positive effect significant to Purchase Decision.
Pengaruh Keragaman Menu, Harga dan Lokasi Terhadap Keputusan Pembelian Pada Yamyam di Kediri
Authors: Firulla Bahril Wahdah Aliya Fauziah , Suwarsono Bambang , Kurniawan Brahma Wahyu
Published: August 2024

Very tight competition in the culinary world makes entrepreneurs have to think about what consumers want, including looking at the variety of menus, prices, and locations. The researcher chose Yamyam Restaurant based on several considerations. The purpose of this research is to explain the effect of menu diversity, price, and location partially and simultaneously on purchasing decisions at Yamyam. The research uses quantitative methods. The population taken was 1,277 consumers using Non Probability techniques. The Slovin formula was used for the sample obtained which was 93 respondents. Data processing was conducted with the SPSS program. The results of this study show that menu diversity, prices, and locations have a significant simultaneous effect on purchasing decisions at Yamyam.
Pengaruh Fasilitas Wisata Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Jasa Perjalanan Wisata (Open Trip) C.V Gass Adventure, Sidoarjo
Authors: Bayu Arista  , Nur Aini Anisa  , Nur Farida
Published: August 2024

The purpose of this study was to determine the effect of tourist facilities and service quality partially on customer satisfaction for travel services C.V Gass Adventure, Sidoarjo.  As well as to find out between the Tourism Facilities and Service Quality significantly influence Customer Satisfaction of C.V Gass Adventure Travel Services, Sidoarjo.  This research was conducted using a questionnaire method using a sampling technique on 100 customers who are or have used C.V Gass Adventure travel services, Sidoarjo.  The results of this study indicate that tourist facilities (X1) have a positive effect on customer satisfaction with a significance value of 0.02 which is smaller than the significance value of α of 0.05.  Service Quality (X2) has a positive effect on customer satisfaction with a significance value of 0.04 which is smaller than the significance value of α of 0.05.
Hubungan Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai Sekretariat Deputi Kemenparekraf RI
Authors: Nur Azizah  , Ani Wijayanti  , Dhuha Safria
Published: August 2024

This study aims to determine the relationship between Leadership Style and Work Motivation simultaneously on Employee Performance of the Deputy Secretariat of the Ministry of Tourism and Creative Economy of the Republic of Indonesia which is an agency for the protection of tourism and the creative economy which has the duties and functions of preparing strategic plans, evaluating performance, and establishing cooperation with various related parties to achieving goals and development in the field of tourism. This research method uses a statistical quantitative method and is measured using the Statistical for the Social Science Package (SPSS) Version 23. The sample in this study is a saturated sample of 50 employees of the RI Ministry of Tourism and Creative Economy Deputy Secretariat. through instrument testing using the t test and f test to prove the hypothesis. The results of the study show that the relationship between leadership style and work motivation on employee performance is simultaneously positive and significant. Leaders in the strategic policy deputy secretariat work unit need to maintain work motivation and apply a more effective and appropriate leadership style, so that employee performance will get better.
Kesejahteraan Mental Karyawan dalam Era Digital: Dampak Teknologi pada Kesejahteraan Mental Karyawan dan Upaya untuk Mengatasi Stres Digital
Authors: Annisa Maharani  , Ahmad Zeifuddin  , Dyah Ayu Safitri  , Hilya Sania Rosada  , M Isa Anshori
Published: August 2024

Purpose – Using a Literature Review, the purpose of this research is to see and discuss the negative impact of emerging digital technology on the mental well-being of employees. Next, this article explores various efforts that can be made to overcome digital stress, both efforts that can be made by companies, leaders and managers, as well as employees themselves. Design/methodology/approach – Directed literature review is carried out to search for relevant sources on Google Scholar to form the basis of research. Findings – Based on these findings, technological advances in the world of work have been proven to be able to increase productivity and provide access to the desired information. However, excessive use of technology can actually have a negative impact on employees' mental health due to digital stress. Therefore, it is necessary to implement measures that can be taken to help overcome this. Originality/value – Apart from conducting a LR analysis of the problems to be discussed, which are limited in the field, this paper also underlines the need for ongoing discussions apart from previous discussions to increase our understanding of the impact of digital stress.
Penerapan Planning, Organizing, Actuating, And Controlling (POAC) Dalam Manajemen Bisnis Islam
Authors: Sinta Sukma Ayu  , Zuhrinal M. Nawawi
Published: August 2024

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.
Implementasi Resiko Kepatuhan Pada Karyawan Dinas Perdagangan Sumatera Selatan
Authors: Oki Sapitri Menghayati  , Siti Ambarwati  , Mitra Anggrainy  , Thia Fathona  , Ana Mariya  , Sirat Nispuana  , M Farhan Wijaya
Published: August 2024

This research discusses the implementation of compliance for trade service employees which is being re-implemented for the community in connection with the rise of street vendors in the South Sumatra province. The research method used in this research is a qualitative research method. Qualitative research methods are research methods that prioritize social phenomena and provide evidence that is socially coherent and specific in relation to the cases or phenomena that occur. The problems studied in qualitative research are relatively clearer and easier to understand because case studies prioritize real events that occur in the community. The research results show that the implementation of the level of compliance among trade service employees is still relatively lacking. This is because the trade department is still not specific and active enough to remind the public regarding the trading process within the South Sumatra provincial department which still trades anywhere. The follow-up carried out by the trade service is still relatively in the form of a warning. Apart from that, employees in the area or environment of the South Sumatra provincial trade office are still lacking in implementation regarding the prohibition on carrying out trading actions that can damage public facilities, trade on the street, fill sidewalks and also eliminate the comfort of other people regarding pedestrians.
Analisis Cross Section Pada Perusahaan Industri Mebel Yang Terdaftar di Bursa Efek Indonesia
Authors: Fannya Mutiara Sari  , Anisa Ari Suci  , Henitha Nadia Kristy  , Ivananur Alvira Wahono  , Cholis Hidayati
Published: August 2024

This research was conducted with the aim of analyzing the financial performance of the furniture industry and comparing it using the cross-sectional analysis method. The research method applied was qualitative research, with the research subjects being PT Cahaya Bintang Medan Furniture Tbk, PT ACE Hardware Indonesia Tbk, PT Boston Furniture Industri Tbk, and PT Hero Supermarket Tbk. The data source used was secondary data, consisting of annual financial reports of the companies from the period 2019-2022 obtained from the Indonesia Stock Exchange. The findings of this research indicate that PT ACE Hardware Indonesia Tbk stands out as superior among the other companies.
Dampak dari Kehadiran Bisnis Internasional bagi Indonesia
Authors: Cahya Adetrya  , Hendra Ibrahim
Published: August 2024

International business is a business activity carried out between countries by carrying out export and import activities. International trade is the exchange of goods and services across international borders. This usually comes with additional risks caused by changes in exchange rates. The purpose of this analysis is to find out about the influence of international business on Indonesia. In this type of research the author uses descriptive research and collects information and analyzes data using secondary data. From this analysis, it can be seen the influence and impact of international business on Indonesia.
Lingkungan Kerja, Beban Kerja, Dan Kinerja Karyawan Serta Kepuasan Kerja Sebagai Variabel Intervening
Authors: Kridho Hery Gunawan  , Nabilla Hayatun Nufusi
Published: August 2024

This study aims to determine the effect of work environment and workload on employee performance through job satisfaction as an intervening variable at PT. Pegadaian Wiyung Surabaya Branch. The population in this study is the company PT. Surabaya Wiyung Branch Pawnshop. The research method is assisted by the Partial Least Square program which is used with SmartPLS 4.0 software. This type of research used is quantitative research. Data taken using a questionnaire. The results showed that the work environment has a positive and significant effect on employee performance, workload has a positive and significant effect on employee performance, work environment has a positive and significant effect on job satisfaction, workload has a negative and insignificant effect, and job satisfaction has employee performance has a negative and insignificant effect,work environment has a negative and insignificant effect through job satisfaction on employee performance at PT. Pegadaian Wiyung Surabaya Branch, and workload has a negative and insignificant effect through job satisfaction on employee performance at PT. Pegadaian Wiyung Surabaya Branch.
Manajemen Sumber Daya Manusia Global dalam Meningkatkan Kinerja Perusahaan
Authors: Rezi Ardiansyah  , Arya Putra Pracandra  , Diajeng Putri Ambar Sari  , Sabrina Meisa Rahmawati  , Muhammad Asrul Fajri  , Dewi Nuraini
Published: August 2024

In the dynamic era of globalization, Human Resource Management (HRM) has become key to success for companies in the global market. Global HRM involves an approach that considers global factors such as culture, labor regulations, and market demands. Challenges include adapting to cultural diversity, varying labor regulations, and managing dispersed teams. However, global HRM also presents opportunities, including broader access to global talent. Through detailed analysis, this journal aims to provide valuable insights for HRM practitioners and company leaders in managing human resources in the globalization era. The research method used is qualitative and descriptive, with literature studies as the data source. The research results highlight the importance of global human resource management in achieving organizational goals in diverse global markets. Proposed solutions include flexibility, effective resource management, cultural awareness enhancement, and employee engagement. With the implementation of effective HRM policies, organizations can enhance their performance and achieve their business goals in the global business era
Analisis Mutu Pelayanan PT Kereta Api Indonesia Melalui Kepuasan Pengguna Layanan Pada Stasiun Transit Kereta Rel Listrik (KRL)
Authors: Rohman Rizki Kurnia , Devi Puspita Sari  , Alifya Bugi , Damayanti Irma
Published: August 2024

Dalam membantu mobilitas masyarakat besar, transportasi umum yang memadai menjadi salah satu langkah tepat untuk memfasilitasinya. Penelitian ini memiliki tujuan untuk pelayanan mengetahui bersama PT. Kereta Api Indonesia melalui kepuasan pengguna Kereta Rel Listrik (KRL) di stasiun transit. Penelitian ini menggunakan metode kuantitatif dengan metode pengumpulan data melalui kuisioner secara personal untuk mendapatkan respon para pengguna terhadap pelayanan pada tasiun transit. Kuisioner ini berisi pertanyaan seputar kualitas pelayanan yang disediakan di stasiun transit. hasil penelitian yang didapat dari 63 orang responden rata-rata memberikan nilai cukup baik pada fasilitas yang disediakan yang diberikan penyedia layanan, dengan nilai sebesar 7,4 poin untuk total pelayanan pada stasiun transit. Dengan diadakannya penelitian ini, diharapkan mutu pelayanan yang disediakan pada transportasi umum semakin meningkat, sehingga akan memberikan kepuasan pada lebih banyak pengguna transportasi.
Analisa Peranan Kualitas Laba Terhadap Ketahanan Keuangan Pada CV. Rhoda Jaya Surabaya
Authors: Soraya Aya , Rohman Abelia Fojroyur , Wulan Nur Maulida  , Maria Yovita R. Pandin
Published: August 2024

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.
Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta
Authors: Fadhillah Rizka Ummu , Susanti Ari
Published: August 2024

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Putri Juwita Aulia Deswita , Linawati Linawati , Solikah Mar’atus
Published: August 2024

This research aims to determine whether there is an influence between company size, liquidity, debt policy and tax planning on company value partially and simultaneously in transportation companies listed on the BEI for the 2020-2023 period. This research uses a quantitative causal comparative method. The sample in this research used a purposive sampling method and obtained 13 companies. This research uses secondary data. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this study show that company size, liquidity and debt policy partially have a significant effect on company value, while tax planning partially has no significant effect on company value. Simultaneously company size. liquidity, debt policy and tax planning have a significant effect on company value.
Rancang Bangun Tong Sampah Otomatis Sebagai Motivator Peradaban Bersih Di Lingkungan Kampus
Authors: Theresia Bornito Sitohang
Published: August 2024

Di dalam maupun di luar ruangan tong sampah sangatlah di butuhkan untuk orang banyak untuk kebersihan lingkungannya. Dengan adanya tong sampah bisa terjaganya lingkungan yang asri dan udara semakin sejuk tanpa adanya sampah- sampah yang berserakan di mana- mana. Pada penelitian ini tong sampah dalam pengaktifannya akan di buat secara otomatis agar lebih mudah penggunaannya yaitu dilengkapi dengan sensor adjustable infrared dan gerbang logika dan dikontrol menggunakan IC L293D dan diteruskan ke motor stepper . tong sampah akan bekerja secara otomatis sehingga mempermudah manusia untuk membuang sampah pada tempatnya, dan lebih efisien dalam penerapannya.dari hasil pengujian didapat sistem bekerja dengan baik sesuai dengan harapan yang diinginkan. Disini peran sensor adjustable infrared sangatlah penting yang dapat mempengaruhi tingkat keberhasilan sedcara menyeluruh.
Pembentukan Dan Analisis District Meter Area Dalam Perencanaan Jaringan Perpipaan Di Kecamatan Sukowono
Authors: Adhisa Neela Noor Safira  , Ririn Endah Badriani  , Abdur Rohman
Published: August 2024

Kebutuhan air bersih yang terus meningkat dan cakupan pelayanan yang kurang tersebar ke berbagai daerah di Kabupaten Jember menjadi latar belakang adanya perencanaan ini. Kecamatan Sukowono masih belum terlayani ada jaringan perpipaan dari PDAM. Perencanaan ini bertujuan untuk merencanakan sistem distribusi air minum di Kecamatan Sukowono pada 5 Desa Prioritas. Fokus penelitian ini adalah terhadap pembentukan District Meter Area (DMA) di Desa Sukowono karena kepadatan penduduk yang tinggi. DMA dipilih dikarenakan sudah efektif dan terbukti dalam mengoptimalkan jaringan yang kecil terjadi kebocoran air. Hasil perencanaan penelitian ini berupa jaringan perpipaan SPAM dengan sumber air gayam debit 75 l/detik menggunakan sistem bercabang, pengaliran secara pompa pada elevasi tinggi dan gravitasi pada elevasi rendah, peta pembagian blok pelayanan dan DMA serta hasil analisis hidrolis menggunakan EPANET. Dari hasil,analisis. EPANET diperoleh tekanan terendah 14.76, tekanan tertinggi yaitu 69,18 m. Pada jam puncak tekanan terendah yaitu 11,43 m dan tekanan tertinggi pada 62,58 m. Kecepatan terendah yaitu 0,30 m/s dan tertinggi 0,71 m/s.  Sedangkan untuk kecepatan pada jam puncak terendah 0,58 m/s dan tertinggi 1,37 m/s. Pompa yang digunakan yaitu jenis submersible tipe inline single stage pumps. Pipa dalam perencanaan ini menggunakan rucika black dengan diameter terkecil 32 mm dan terbesar 500 mm.
ANALISIS SISTEM PEMADAM KEBAKARAN (FIRE PROTECTION) DALAM MEMENUHI INDIKATOR KESELAMATAN DI ATAS KAPAL SEAPUP II
Authors: Muhtar Lutfi  , Dedy Rusmiyanto, S.Tr., M.T  , Sunu Arsy pratomo, S.T., M.T
Published: August 2024

Kebakaran merupakan salah satu resiko yang dapat terjadi kapan saja dan dimana saja dalam setiap kegiatan pelayaran kapal laut. Kerugian yang diakibatkan oleh kebakaran kapal ini pun menimbulkan kerugian finansial yang cukup besar bahkan bisa sampai memakan korban jiwa yang tidak sedikit. Keputusan Menteri Tenaga Kerja No. 186/KepMen/1999 tentang unit penanggulangan kebakaran di tempat kerja, pasal 2 ayat 1 dan 2 mewajibkan kepada pengurus dan pengusaha untuk mencegah, mengurangi dan memadamkan kebakaran dan wajib memiliki unit penanggulangan kebakaran dengan tugas dan tanggung jawab masing-masing. Berdasarkan uraian tersebut maka diperlukanlah suatu sistem penanggulangan kebakaran di atas kapal yang mencakup sarana proteksi kebakaran, sarana pemadam kebakaran dan manajemen kebakaran di atas kapal. Variabel sarana proteksi kebakaran, sarana pemadam kebakaran dan manajemen kebakaran di atas kapal digunakan untuk mengetahui pengaruhnya terhadap sistem pemadam kebakaran pada kapal secara keseluruhan. Metode Penelitian yang dilakukan adalah analisis deskriptif kuantitatif dengan memanfaatkan software SPSS. Jumlah sampel yang digunakan sebanyak 42 orang dihitung menggunakan rumus slovin.  Hasil menunjukkan  bahwa  variabel  sistem proteksi kebakaran, peralatan pemadam kebakaran dan manajemen kebakaran secara parsial mempunyai pengaruh positif dan signifikan terhadap kesesuaian sistem pemadam kebakaran dengan kontribusi sebesar 64,4%, sedangkan faktor-faktor lain diluar variable penelitian ini yang berpengaruh sebesar 35,6%.
Analisa Peran Dan Fungsi Pelabuhan Perikanan Nusantara Brondong Terhadap Peningkatan Ekonomi Maritim Di Kabupaten Lamongan
Authors: Muhammad Fadlan Rizqi Wahyudi  , Minto Basuki
Published: August 2024

This study aims to analyze the role and function of the Archipelago Brondong Fishing Port for improving the maritime economy in Lamongan Regency. Among them are the factors that affect fishermen's income, the role of PPN Brondong in the maritime sector, as well as the potential and realization of the maritime economy of PPN Brondong in Lamongan Regency. The analytical method used is descriptive method through a qualitative approach, in its application using primary and secondary data from the research results that have been analyzed. The author uses a triangulation technique to be able to validate data and draw conclusions about the role and function of the Archipelago Brondong Fishing Port for improving the maritime economy in Lamongan Regency. The results of the study prove that the role and function of the Archipelago Brondong Fishing Port have an important influence on the potential for adding added value to the maritime economy in Lamongan Regency.
Pengaruh Fasilitas Teknologi Mesin Self Check In Terhadap Efektivitas Pengguna Jasa Penerbangan Di Bandar Udara Sultan Aji Muhammad Sulaiman Sepinggan Balikpapan
Authors: Wardani Winata Putra  , Raden Fatchul Hilal
Published: August 2024

The world of aviation in this modern era is increasingly developing. This is evidenced by the self-check-in facility provided by the company which greatly facilitates flight service users at Sultan Aji Muhammad Sulaiman Sepinggan Airport Balikpapan where this facility can not only reduce interaction between humans and reduce the intensity of the spread of the Covid 19 virus at that time, this facility can also maximize the effectiveness of passenger time, so that there are no long queues in the use of manual check in. This study aims to determine the Use of Self Check In Technology Affects the Effectiveness of Flight Service Users at Sultan Aji Muhammad Sulaiman Sepinggan Airport Balikpapan and How Much Influence the Use of Self Check In Technology Affects the Effectiveness of Flight Service Users at Sultan Aji Airport Muhammad Sulaiman Sepinggan Balikpapan. This research uses quantitative research methods with data sources in the form of primary data and secondary data. The population in this study is service users who have used the Self Check-In System and the sample in this study is 95 respondents from 2042 existing populations. Data analysis techniques consist of research instruments, namely validity tests and reliability tests and hypothesis tests consisting of simple linear analysis tests, t tests, and determination coefficients. The result of this study is that the use of Self Check In Technology affects the effectiveness of flight service users at Sultan Aji Muhammad Sulaiman Sepinggan Airport Balikpapan has a partial effect in a negative and significant direction. The magnitude of the correlation / relationship value (R) is 0.461. From this output, a coefficient of determination (R Square) of 0.212 was obtained which explained that the effect of the independent variable of self-check-in machine technology facilities on the effectiveness of aviation service users was 21.2.% The remaining 78.8% was influenced by other variables not explained in this study.
Monitoring Kualitas Air Laut Teluk Lamong Berdasar Bioindikator Plankton Dan Benthos
Authors: Sophia Alvin Nurina Yulia Masladen  , Praditya Sigit Ardisty Sitogasa
Published: August 2024

Lamong Bay is one of the important water areas in Indonesia, located around the coastal area of ​​Surabaya, East Java. This area has high ecological and economic value because it functions as a sea transportation route and supports marine biota. So this research is intended to monitor the quality of sea water in Lamong Bay based on benthos and plankton bioindicators. Plankton and benthos are small organisms that live in waters and are very sensitive to environmental changes. The plankton sampling method involves using a plankton net to collect plankton samples from the waters. The grab and net sampling method is a method used to collect benthos samples from the bottom of the waters. The results that can be concluded from the analysis carried out in the waters of Lamong Bay, for the type and abundance of plankton, phytoplankton are 3 classes, namely Bacillariophyta (16 species), Cyanobacteria (2 species), and Euglenozoa (1 species), and zooplankton found include Arthropods Monacilla sp. and Nauplius, Ciliophora individuals include Favella sp. , Tintinnopsis sp. , Tintinnopsis sp. 2, Tintinnopsis sp. 3 as well as individual Rotifera including Notholca sp. Meanwhile, for Benthos, only Thiaridae was found.