bluuebunny/crossref_metadata_2025 huggingface dataset:
The ability of service quality in moderating transparency against muzakki's awareness of paying zakat
Authors: Mahyudin
Published: May 2023

Zakat is an obligation for Muslims and the responsibility of Muslims for the property they own. Handed over to managers who have been formed by the state with statutory regulations within the scope of statutory regulations, there are two organizations in managing zakat among the community. In North Sumatra, the zakat management body is referred to as North Sumatra BAZNAS having its address at Jl. Medan Estate Hajj Hospital, an institution where the people of North Sumatra province hand over their zakat wealth which entrusts the amil zakat agency in distributing and handing it over to people who become mustahiq. There is still a lack of public awareness in paying zakat, seen from the small amount of income each year compared to the number of Muslims in North Sumatra, which is 65%, although every year the receipt of zakat in Sumatra increases. Research Model used in this research is a tiered structure model and for test the proposed hypothesis is used SEM analysis technique (Structural Equation Modeling) which is operated via Partial Least Square (PLS) program. Transparency has a significant effect on muzakki's awareness of paying zakat, service quality affects muzakki's awareness of paying zakat, service quality does not moderate or does not strengthen and weaken the effect of transparency on the quality of muzakki's awareness of paying zakat
Analysis of the causes of students having a startup business in HIPMI students at PT Widyatama University
Authors: Dwiyanto Ferdian , Solihin I
Published: May 2023

Entrepreneurship is one activity that can lead to economic growth for a country. The development of business in Indonesia is currently very rapid. This study tries to find out why student members of HIPMI PT Widyatama University have startup businesses. This study uses a qualitative method with a descriptive research type. The number of samples in this study were 30 students using simple random sampling method. The data analysis technique used is descriptive statistical analysis and factor identification descriptive analysis. The results of the study show that the biggest cause that motivates students who are members of HIPMI PT Widyatama University already have their own business or business, namely wanting to earn additional income. The results of this study indicate that capital and network factors are one of the strongest causes for students to start a business when compared to social support. The results of this study are also expected to be a reference for students, especially for starting a business as one of the implementations of entrepreneurship courses.
The influence of self-efficacy and organizational climate on employee performance
Authors: Nasution Rizki Alfadillah Nasution , Saragih Ilham Syahputra
Published: May 2023

In this study, we investigated the relationship between organizational climate, employee performance, and employee self-efficacy. In the study's sample, there were 70 workers. Both multiple linear regression analysis and descriptive analysis were used in this study's data analysis. According to the findings of this study's significant partial test (t-test), the self-efficacy variable significantly and favourably affects employee performance. The value of t arithmetic (2.024) > t-table (1.669) and the organizational climate variable have a positive and significant effect on employee performance, as can be seen from the significance value of 0.000 < 0.05. t-count (2.004) > t-table (1.669) has a positive and significant effect on employee performance.
The relationship of social media marketing, brand awareness and purchase decisions on somethinc products in padang city
Authors: Utami Muthiah Dwi , Lita Ratni Prima , Alfitman
Published: May 2023

This study aims to determine the relationship between social media marketing, brand awareness and purchasing decisions for somethinc products in the city of Padang, the population in this study was 150 with a sample of 150 respondents. Data obtained by conducting a questionnaire, then processed and tested using SmartPLS. From the research conducted, it is known that based on the results of hypothesis testing, it is known that directly social media marketing has a significant effect on brand awareness and social media marketing and brand awareness has a significant effect on purchasing decisions. And indirectly brand awareness has a role between social media marketing and purchasing decisions.
Effect of Foreign Direct Investment (FDI) on economic growth and labor absorption in Maluku
Authors: Ramly Fahrudin , D. Rumerung  , Payapo Rukmuin Wilda
Published: May 2023

This study aims to determine the effect of foreign direct investment (FDI) on economic growth and employment. Method, for this purpose, secondary data was collected in the form of annual data from the Central Bureau of Statistics and the Investment and One-Stop Integrated Service (PTSP) Office of Maluku Province. The data were analyzed using simple linear regression. The analysis model used adopts the Cobb Douglas function, namely Q = f (A Kα Lβ) with the assumption that Q is economic growth, K is capital and L is labor and A is technological progress. In the case of this study, it is assumed that economic growth is a function of capital, namely foreign investment (FDI) so that by modifying the Cobb-Douglas production function. The results showed that foreign investment (FDI) has a positive and significant effect on economic growth and employment. The effect of foreign investment (FDI) has a positive and significant effect on economic growth in Maluku Province. Policies that make it difficult for investors need to be reduced. Investment also has an influence on employment. Realized investment can expand production capacity and that will require additional labor.
Study of heuristic bias and herding financial behavior model on sharia-based investment decisions for millennial generation
Authors: Rozak Abdul , Amalia Tiara Felinda
Published: May 2023

Business activities that run well and safely will increase the rate of economic growth. Relatively affordable investment capital as launched by Indonesia Stock Exchange since 2015 by holding the "Yuk Nabung Saham" campaign aimed at inviting investors to invest by buying stocks or other instruments on a regular basis at Capital Market. Throughout 2021, the growth in the number of investors has increased very significantly, especially for novice investors from millennial generation to invest in several sharia instruments. Quantitative research with a causal design was applied using a purposive sampling technique by collecting a questionnaire of 180 respondents. Meanwhile, the data analysis method uses the PLS software application. The results showed that financial variable representativeness behavior had a significant negative effect on investment decisions of millennial generation in West Java, while financial variables of overconfidence and herding behavior had a significant positive effect on investment decisions of millennial generation in the West Java region.
The affect of person-organizational fit, organizational climate and organizational citizenship behavior toward Police performance in Kerinci
Authors: Regen Ronal , Syahril Rizky Ramadhani , Maha Anggi Dwi Saputra , Lukiawati Evoni , Siliswati Siliswati
Published: May 2023

This study aims to see the effect of (1). Person-Organizational Fit on the performance of employees at the Kerinci Police. (2). Organizational climate on employee performance at the Kerinci Police. (3). Organizational citizenship behavior on employee performance at the Kerinci Police. (4). Person-Organizational fit, climate and organizational citizenship behavior have a joint effect on employee performance at the Kerinci Police Station. The population in this study were all 476 employees at the Kerinci Police. And the technique of determining the number of samples taken as respondents by determining the number of samples taken as respondents using the Slovin formula. So the number of samples in this study amounted to 217 people who are Kerinci Police. The results of this study indicate that (1) Person organizational fit has a positive influence on employee performance at the Kerinci Police Station. (2) Organizational climate has a positive influence on employee performance at the Kerinci Police. (3) Organizational citizenship behavior has a positive influence on employee performance at the Kerinci Police. (4) Person organizational fit work, organizational climate, organizational citizenship behavior jointly have a positive effect on employee performance at the Kerinci Police Station.
The influence of creativity on competence marketing and it’s implications on capital investment collection
Authors: Hendiarto R Susanto , Kania Ghesty
Published: May 2023

The current problem is that the accumulation of capital investment in the West Java Kadin-assisted MSME community is still in a slump during the COVID-19 pandemic, this is suspected because MSMEs do not yet have marketing competence, especially in terms of digitization, even though in the conditions of the COVID-19 pandemic where interactions are completely limited, then digitalization competence for MSMEs is a necessity, having the ability and even competence in the field of marketing requires the creativity of MSMEs which are currently not evenly distributed and entrenched in the MSME environment. This study aims to determine the effect of creativity on marketing competence and its implications for raising capital investment, a case study on Kadin Jabar's business in Bandung. The research method applied was in the form of an analytical descriptive survey method, while the sample used was 42 respondents. The variables examined from each respondent are creativity, marketing competence, and capital investment accumulation. The type of data collected is primary data. The results of the study show that creativity has no effect but has a significant value on marketing competence.   The object of this research is that the respondent sample used is still limited to the West Java Kadin assisted businesses in Bandung, therefore it is necessary to carry out further research based on a more varied sampling with a longer duration, so that results can be generalized.
The effect of outage duration and outage frequency on customer satisfaction of PT PLN (persero) ULP Simpang Empat
Authors: Andria Yass , Yoza Jondri , Yoserizal Yoserizal , Ramafina Sonya Futri
Published: May 2023

This research is motivated that customer satisfaction is part of one of PLN's missions, namely running the electricity business and other related fields, oriented to customer satisfaction, company members and shareholders. Customer satisfaction in the PLN ULP Simpang Empat area is the outermost unit of PLN West Sumatra needs to be measured to be a reference to the extent of the effectiveness of the budget spent by PLN to achieve the target of outage duration (SAIDI) and outage frequency (SAIFI) This study aims to determine the effect of 1) Outage Duration on Customer Satisfaction, 2) Outage Frequency on Customer Satisfaction. This type of research uses a quantitative approach with multiple linear regression methods. Data collection techniques with questionnaires. The respondents of this study were 100 PLN customers in the PLN ULP Simpang Empat work area. The sampling method uses the Proportional Stratified Random Sampling method. Hypothesis testing is calculated with the SmartPLS 3.0 program. From the results of this study it was found that: 1) The duration of the outage has a positive and significant influence on customer satisfaction. 2) The frequency of outages has a positive and significant influence on customer satisfaction.
The Effect of Human Resources Competence and Internal Control System on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable at Three Public Hospitals in Pangkalan Kerinci - Riau
Authors: Karo-karo Perlaban , Irfan Irfan , Hanum Zulia
Published: May 2023

This study aims to determine the effect of human resource competence and control systems on the quality of financial reports with organizational commitment as a moderating variable. The research method used is quantitative research. The primary data used is data from questionnaires that are measured using a Likert scale. Population in this study were 3 hospitals in Pangkalan Kerinci, Pelalawan Regency, Riau. Determination of the sample was carried out using a purposive sampling method, in order to obtain a sample of 30 respondents. The research data were collected using a questionnaire which was then processed by the F test, t test and MRA test with the help of SPSS (Statistical Program for Social Science) version 22. The results of the study stated that (1) the competence of human resources had on the quality of financial reports, (2) the control system internal has on the quality of financial reports, (3) organizational commitment is unable to moderate the effect of human resource competence on the quality of financial reports, and (4) organizational commitment is unable to moderate the effect of the internal control system on the quality of financial reports.
The effect of price and service quality on the interest in repurchasing: citylink airlines in indonesia
Authors: Tarmidi Didi , Wijaya Irawan
Published: May 2023

The development of business in the Indonesian air transportation sector is an opportunity and challenge for airlines to meet aviation needs. Citilink as one of the airlines that experiences problems related to meeting aircraft occupancy due to the competition map of airlines in Indonesia is quite numerous by offering various services to get customer satisfaction so that repurchases occur, Citilink's challenge in maintaining prices and service quality so that repurchase interest can continue to increase is important. The research method used in this study is a quantitative method with a descriptive type of research. Sampling was carried out using a non-probability sampling technique used was purposive sampling with a total of 400 respondents who were users of Citilink Indonesia airlines. Meanwhile, the data analysis techniques used are descriptive analysis and multiple linear regression analysis. The results showed that the Price variable in the very good category was 85%, the Service Quality variable was already in the excellent category by 86%, and the repurchase interest variable in the very good category was 86%. Price and Service Quality had a positive and significant effect on repurchase interest with a large influence of 52.6% and the remaining 47.4% influenced by other factors that were not studied.
Financial attitude and financial behavior analysis towards student financial literacy in Kupang City
Authors: Wutun Maria Bernadethe Mawarni Gelu , Niha Simon Sia , Manafe Henny A.
Published: May 2023

A child from an early age should have been taught and accustomed to saving money by his parents at home. This will help his future, especially when he grows up, he becomes good at managing finances for needs, savings and wants. A student's knowledge of finance is very important because it will help him manage the money he has as well as possible for daily needs without any difficulties at certain times. This study will analyze the influence of two independent variables, namely financial attitude and financial behavior, on the level of financial literacy of students in Kupang City. The study involved a sample of 100 students from Kupang City who filled out a Google form, which was then used to collect data. Responses to incoming questionnaires will be processed using a statistical program, namely SPSS.26. Analysis of the study data revealed that, while financial behavior did not significantly affect students' financial literacy, financial attitudes had a considerable impact. The results of the concurrent assessment show a strong correlation between students' attitudes and financial behavior, which ultimately has a significant impact on the overall level of students' financial literacy in Kupang City. This result certainly means that students really need to be equipped with knowledge about financial literacy which is very useful for the future in front of them. Good financial knowledge will determine good financial decisions as well.
Factors related to diabetic gangrene debridement service bills at Aisyiyah Hospital Bojonegoro in 2021
Authors: Soeroso Ratih Meireva , Nurwahyuni Atik
Published: May 2023

Diabetes mellitus is a chronic disease that cannot be cured and can cause serious complications, including diabetic gangrene. This research is a retrospective non-experimental descriptive study that aims to analyze factors related to the bill for diabetic gangrene debridement services at Aisyiyah Bojonegoro Hospital in 2021. Of the 151 patients who met the criteria, it was found that most diabetic gangrene patients who underwent debridement were aged under 60 years (66.2%), with the most sex being female (53%), and the most degree being grade 1 (51.7%). With a minimum length of stay of 2 days and a maximum length of stay of 13 days. From the results of the study, it was found that the bill was more than INA-CBGs by 37 cases at degree I, 6 cases at degree II, and 24 cases at degree III. So that from a total of 151 patients treated with diabetic gangrene debridement, there were 67 cases where hospital bills were higher (deficit) than INA-CBGs. The deficit results were found in all treatment classes and all levels of severity except in class 2 degrees I and III and in class 1 degree II where a surplus was obtained compared to INA-CBGs. Based on the results of the study, it was found that P-Value <0.05 was at the level of severity, fornas compliance, length of stay and DPJP which means that there was a significant relationship between severity, fornas compliance, length of stay, and DPJP with the total real bills of diabetic gangrene debridement patients.
Identifying non-adopters’ reason of using e-pharmacy in Indonesia from the benefit and perceived risk
Authors: Putra Aflianto Perdana , Wisandha Ira Christie , Manalu Jetro Junaidi , Sugiono Jimmie , Loppies Yohanes , Sidik Yuniarti
Published: May 2023

The growth of e-commerce in Indonesia is very fast, also being triggered by Covid-19 outbreak has been creating new habits to fulfill life necessities, including the way to purchase medicine online on the right e-commerce platform or online pharmacy. Inline, the government has tightened its policies to regulate the sale of drugs online in order to protect the public. This research aims to identify non-adopter’s reason of using e-pharmacy in Indonesia, which actually as an access to deliver their need for getting right medicines in this era. Using quantitative method by asking 323 respondents living in around Jakarta, Bogor, Depok, Tangerang, and Bekasi. And based on theory of Technology Acceptance Model or TAM, this research will integrate further, what factors that make non-adopters’ decide to use e-pharmacy (positive factor), and what factors make non-adopters decide not to use e-pharmacy (negative factor). This research suggests that perceived usefulness, perceived ease of use, trustworthiness, social influence and health literacy have closed correlation with the non-adaptors’ decision for e-pharmacy adoption. However, perceived risk is found to not directly affect non-adaptors’ decision for e-pharmacy adaptation. This study has produced results of the indication of perceived ease of use, intelligence, trust, health literacy and social influence have a positive effect on non-adopters' reasons for using e-pharmacy. Meanwhile, perceived risk has a negative effect on non-adopters' confidence in using e-pharmacy. Then, perceived ease of use has a positive effect on perceived usefulness and trust in using e-pharmacy.
Antibacterial effects of plants from lembang highland towards skin-infecting microorganisms
Authors: Choirunnisa Anna , Nur Anisa Ita , Prasita Dwi Yuliana , Vikasari Suci Nar
Published: May 2023

Bacterial skin infection is a common infection in Indonesia. Staphylococcus aureus cause skin and soft tissue infections and Propionibacterium acnes causes acne (acnes vulgaris). Moringa oleifera, Piper betle, and Leucaena leucocephala leaves traditionally use as. This study aims is to evaluate antimicrobial activity of the ethanol extract of the leaves from Lembang highland against S. aureus and P. acnes. The extract of each leaves prepared using reflux in 50% ethanol and examination of antibacterial activity of the ethanol extract using the microdilution method in vitro. The results showed that the ethanol extracts of M.oleifera, P.betle, and L.leucocephala leaves had antibacterial activity against S. aureus and P. acnes with different minimum inhibitory concentrations. The greatest antibacterial activity against S.aureus was shown by the ethanol extract of moringa leaves (MIC = 1024 µg/ml), where the greatest antibacterial activity against P. acnes was possessed by the ethanol extract of betel leaves (MIC = 512 µg/ml).
The relationship of use of injection contraception with age menopause in the sub-district of Gung Negeri Kabanjahe
Authors: Alfrianne
Published: May 2023

The incidence of menopause in women aged 40-58 years which can occur early or late. One of the factors that influence menopausal women's entry into hormonal contraception. The aim is to determine the relationship between the use of injectable birth control and the age of menopause in the Gung Negeri Kabanjahe sub-district. This study was a cross-sectional design with an analytic survey approach. The research has conducted a total of 105 respondents using the chi square statistical test. The results of the study were 42 respondents (66.7%) who used injectable contraceptives < 3 years experienced menopause at the age of < 49 years, while 21 respondents (33.3%) experienced menopause at the age of ≥ 49 years. While the use of injection contraception ≥ 3 years experienced menopause at the age of <49 years by 18 respondents (42.9%), menopausal age ≥ 49 years by 24 respondents (57.1%). The results of statistical data using the chi-square test found that p value = 0.016 <0.05 indicating that there was a relationship between the use of DMPA injection contraception (Depo Medroxy Progesterone Acetate) and the incidence of menopause in the Gung Negeri Kabanjahe sub-district. The conclusion of this study is that there is a relationship between the use of DMPA injection contraception (Depo Medroxy Progesterone Acetate) and the incidence menopause in the Gung Negeri Kabanjahe sub-district which has a significant level of closeness.
Physiological endocrinology and causes of disorders of the menstrual cycle
Authors: Haryanti Eliza , Legiran
Published: May 2023

The menstrual cycle is the result of a complex interaction between the hormonal system and the body's organs, namely the hypothalamus, pituitary, ovaries and uterus. Regular menstrual cycle is an indicator of women's reproductive health, changes in the menstrual cycle can be associated with ovarian-thyroid dysfunction and pituitary axis. This article aimsto understand the role of endocrinology in the process of the menstrual cycle as well as review the currently available literature on the causes of disorders of the menstrual cycle.The method used is Systematic Literature Review using the Preferred Reporting Items for Systematic Reviews (PRISMA) flow by collecting articles, according to those obtained from the PubMed database, Wiley Online Library, Science Direct and Cochrane, with the keywords "Menstrual cycle, hormone disruption, gynecological disease , and endocrinology” from the results of the analysis, 6 articles were selected that met the criteria. The conclusion ismany factors influence the occurrence of disturbances in the menstrual cycle that can affect reproductive health, including diabetes, night shift work schedules, nutritional intake, smoking habits, as well as psychological stress and anxiety during the pandemic due to the Covid-19 disease and vaccine administration.
How Job Satisfaction Mediating the Influence of Non-Physical Work Environment and Career Development on Employee Turnover Intention at PT XYZ
Authors: Masruroh Masruroh , Audelia Sesilia Vanessa , Tanto Silvia Fransisca , Irvianti Laksmi Sito Dwi
Published: May 2023

The purpose of this study was to determine the effect of the non-physical work environment as well as ca-reer development on job satisfaction and its impact on turnover intention at PT. XYZ. This research is quantitative, using path analysis research tools and survey research methods to collect primary data by dis-tributing questionnaires to 171 employees of PT. XYZ as the respondent. The results of the study indicate that there is a significant influence of the non-physical work environment and career development on turn-over intention, which is mediated by job satisfaction at PT. XYZ. A pleasant non-physical work environ-ment and the implementation of career development programs can reduce the level of turnover intention of employees of PT. XYZ, which is supported by the feeling of getting job satisfaction in completing tasks and responsibilities within the company. The implication of the results of this study is that PT. XYZ needs to improve human relationships both vertically and horizontally, design career planning programs, and design attractive financial and non-financial benefits plans.
How Workload, Compensation and Work Stress Influence on the Performance of PT Airo Maha Kerinci’s Employees
Authors: Masruroh Masruroh , Charles Charles
Published: May 2023

The purpose of this study was to determine the effect of workload, compensation, work stress on employee performance. The object of research is all employees of PT. Airo Maha Kerinci. Data collection techniques by distributing questionnaires to all employees of PT. Airo Maha Kerinci as many as 110 respondents and direct observation to the company. Method of data analysis using simple linear regression analysis and multiple linear regression analysis using IBM SPSS 22. The results showed that the workload has a nega-tive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, while work stress has a negative and significant effect on employee performance. However, simultaneously workload, compensation, and work stress affect employee performance. The im-plications of the result are work load and work stress need to be improved so that passion for work and en-joyment of work are maintained amidst high workload.
The Influence of Transformational Leadership on Employee Performance with Job Satisfaction and Organizational Commitment as Mediation Variables
Authors: Yodani Andani Artanti , Rimadias Santi
Published: May 2023

This study aims to analyze the effect of transformational leadership on employee performance with job sat-isfaction and organizational commitment as mediating variables with the object of research being perma-nent employees of PT. Pegadaian (Persero) Regional Office VIII Jakarta 1 Bogor Area. This research is quantitative research. The sample used in the study was 205 respondents. The Structural Equation Model (SEM) technique and Amos 22 software are both used in the investigation. The findings show that trans-formational leadership has a beneficial effect on job satisfaction, organizational commitment, job satisfac-tion, and employee performance. It was discovered, however, that neither transformational leadership nor organizational commitment had any effect on employee performance as measured by job satisfaction or organizational commitment.
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Dewan Komisaris terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016
Authors: Paramitha Okky Ayu , Darya Komar
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan ukuran dewan komisaris terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan yaitu selama 3 tahun mulai dari tahun 2014 sampai dengan tahun 2016. Pengumpulan data pada penelitian ini menggunakan data sekunder, berupa pengumpulan data dari Bursa Efek Indonesia. Sampel yang digunakan sebanyak 47 perusahaan yaitu perusahaan manufaktur di Indonesia yang mempublikasikan laporan keuangannya secara rutin dari tahun 2014 sampai dengan tahun 2016. Variabel dalam penelitian ini berupa 3 variabel yaitu profitabilitas, ukuran perusahaan dan ukuran dewan komisaris yang mempengaruhi perubahan manajemen laba sebagai variabel terikat. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan secara parsial bahwa perubahan profitabilitas, ukuran perusahaan dan ukuran dewan komisaris tidak berpengaruh terhadap perubahan laba.
Pengaruh Koneksi Politik dan Corporate Social Responsibilty Disclosure terhadap Penghindaran Pajak
Authors: Setiawan Agung , Sastrodiharjo Istianingsih
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh koneksi politik dan corporate social responsibility (CSR) terhadap penghindaran pajak variabel independent penelitian ini adalah koneksi politik dan CSR, variabel dependen yaitu penghindaran pajak. Variabel koneksi politik diukur dengan melihat ada atau tidaknya koneksi politik dalam perusahaan untuk variabel independent CSR diukur dengan CSR disclosure dengan indikator GRI G4. Variabel dependen penghindaran pajak diukur dengan cash effective tax rate (CETR). Populasi penelitian ini adalah 58 perusahaan dari 5 sub-sektor manufaktur yang terdaftar di BEI tahun 2015-2017. Sampel penelitian dipilih menggunakan metode purposive random sampling dengan kriteria tertentu dan diperoleh sebanyak 30 perusahaan yang memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa variabel koneksi politik dan CSR masing-masing tidak berpengaruh terhadap Penghindaran pajak.
Analisis Kecukupan Modal, Tingkat Efisiensi, Likuiditas dan Inflasi Terhadap Profitabilitas pada bank umum Syariah periode 2012 - 2016
Authors: Rabbani Syauqi Antar , Joyosumarto Subarjo
Published: May 2023

Penelitian ini bertujuan untuk menguji Pengaruh kecukupan modal, tingkat efisiensi, likuiditas dan inflasi terhadap Profitabilitas pada Bank Umum Syariah. Populasi dalam penelitian ini adalah keseluruhan bank umum Syariah di Indonesia dari periode tahun 2012-2016. Setelah melewati Purposive sampling, terdapat 11 Bank Umum syariah yang memenuhi syarat. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Publikasi Laporan Keuangan triwulan dari masing-masing Bank Umum Syariah periode 2012-2016. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, serta diolah menggunakan Eviews 9. Hasil penelitian ini menunjukan kecukupan modal dan tingkat efisiensi berpengaruh terhadap Profitabilitas, sedangkan likuiditas dan inflasi tidak memiliki pengaruh terhadap profitabilitas bank umum syariah.
Respon Investor terhadap Pergantian Menteri dan CEO Perusahaan BUMN
Authors: Angelita Denisa Ryan , Geraldina Ira
Published: May 2023

Penelitian ini bertujuan untuk menguji reaksi investor terhadap pergantian menteri BUMN dan pergantian CEO pada perusahaan BUMN. Sampel dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019 dan diperoleh sebanyak 20 Perusahaan. Metode yang digunakan dalam penelitian ini adalah metode studi peristiwa yang mengamati reaksi investor terhadap informasi dari suatu pengumuman atau publikasi peristiwa. Pengujian dilakukan dengan teknik analisis yang digunakan untuk menguji tingkat signifikansi cumulative abnormal return adalah paired sample t-test.Hasil penelitian ini menunjukkan bahwa (1) Tidak terdapat perbedaan yang signifikan reaksi investor sebelum dan sesudah pergantian menteri BUMN (2) Tidak terdapat perbedaan yang signifikan reaksi investor sebelum dan sesudah pergantian CEO BUMN.
Beban Kerja Direksi dan Kinerja Perusahaan (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi dengan Tahap Siklus Hidup Start-up, Growth dan Mature)
Authors: Rahanra Ipin , Novita Nova
Published: May 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh beban kerja direksi terhadap kinerja perusahaan pada siklus hidup perusahaan start-up, growth, dan mature dengan ukuran perusahaan dan leverage sebagai variabel kontrol. Pemilihan sampel menggunakan porposive sampling dan sampel dari penelitian ini adalah sebanyak 20 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) untuk siklus hidup startup dan growth, sedangkan 27 perusahaan untuk siklus hidup mature. Data diperoleh dari data sekunder laporan tahunan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Variabel bebas adalah total rapat direksi pertahun sebagai ukuran beban kerja direksi. Variabel Terikat adalah kinerja perusahaan dengan menggunakan rertun on asset (ROA) dan Tobin’s Q. Hasil penelitian ini menunjukkan bahwa perusahaan pada siklus hidup start-up dan growth, beban kerja direksi berpengaruh terhadap kinerja perusahaan yaitu ROA dan Tobin’s Q. Sedangkan, perusahaan pada siklus hidup mature beban kerja direksi berpengaruh terhadap kinerja perusahaan (ROA), tetapi tidak berpengaruh terhadap kinerja perusahaan (Tobin’s Q).
Pengaruh Corporate Governance, Mekanisme Bonus dan Tunneling Incentives terhadap Transfer Pricing Perusahaan Manufaktur Multinasional yang Terdaftar Dalam Bursa Efek Indonesia (BEI) Periode 2013-2018
Authors: Pradipta Rakan , Geraldina Ira
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, mekanisme bonus dan tunnelling incentive terhadap transfer pricing pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI). Corporate governance dalam penelitian ini diukur dengan independensi dewan komisaris dan komite audit, mekanisme bonus diukur dengan jumlah bonus dan gaji yang diterima manajemen, dan tunnelling incentive diukur dengan kepemilikan modal asing. Sementara transfer pricing diukur dengan related party transaction.Sampel dalam penelitian ini adalah perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Penelitian ini menggunakan metode pengambilan sampel berupa purposive sampling dengan menggunakan data sekunder dan menggunakan metode analisis data berupa ordinary least square. Hasil penelitian ini menunjukkan bahwa corporate governance, mekanisme bonus dan tunnelling incentive tidak berpengaruh terhadap transfer pricing.
Intellectual Capital terhadap Technical, Allocative, dan Cost Efficiencies Sektor Perbankan di Indonesia
Authors: Ramadhany Aviscenna , Novita Nova
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) terhadap Technical, Allocative dan Cost Efficiencies perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2015-2019 dengan Rasio Kecukupan Modal, Tingkat Diversifikasi Pendapatan Bank, dan Ukuran Bank sebagai variabel kontrol. Penggunaan metode Purposive Sampling dalamipemilihan sampel menghasilkan sampel yang terdiri dari 36 Bank yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Data diperoleh dari data sekunder laporan tahunan perbankan periode 2015-2019. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan teori pendukung lainnya. Hasil penelitian ini memberikan bukti bahwa IC berpengaruh positif terhadap Technical Efficiency, namun berpengaruh negatif terhadap Allocative dan Cost Efficiencies. Berdasarkan hasil penelitian ini, salah satu saran peneliti kepada pihak manajerial bank adalah untuk meningkatkan tata kelola perusahaan yang baik (Good Corporate Governance) terutama untuk aspek Akuntabilitas dan Tanggung Jawab agar bank mampu memaksimalkan dan memanfaatkan IC yang dimiliki demi mencapai tingkat penyaluran kredit dan asset produktif, dan target-target bank lainnya yang diharapkan.
Pengaruh Disclosure, Financial Distress, dan Debt Default terhadap Opini Audit Going Concern
Authors: Divira Divira , Darya Komar
Published: May 2023

Opini audit going concern merupakan opini yang diberikan oleh auditor apabila terdapat keraguan atau ketidakpastian yang signifikan pada suatu entitas dalam mempertahankan kelangsungan hidupnya selama periode waktu yang pantas. Penelitian ini bertujuan unuk menguji pengaruh disclosure, financial distress, dan debt default terhadap opini audit going concern. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 37 sampel perusahaan dengan 185 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian menunjukkan bahwa financial distress dan debt default berpengaruh negatif terhadap opini audit going concern, sedangkan disclosure tidak berpengaruh terdahap opini audit going concern.
Green Intellectual Capital Terhadap Sustainable Performance
Authors: Zalfa Alifira Nabila , Novita Nova
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh Green Intellectual Capital terhadap Sustainable Performance. Lebih lanjut lagi menguji pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Sustainable Performance. Penelitian ini ditujukan kepada pelaku bisnis UMKM Fashion Bisnis yang terdapat di Jakarta. Sampel yang diperoleh dalam penelitian ini sebanyak 131 responden. Metode pengumpulan data menggunakan Convenience Sampling dengan teknik analisis data regresi linear berganda. Hasil penelitian ini menemukan bahwa Green Human Capital ditemukan memiliki pengaruh negatif terhadap Sustainable Performance, Green Structural Capital tidak berpengaruh terhadap Sustainable Performance dan Green Relational Capital ditemukan memiliki pengaruh positif terhadap Sustainable Performance.
Pengaruh Earnings Quality Terhadap Return Saham pada Perusahaan Indeks Kompas 100
Authors: Aliya Aliya , Sadikin Dikdik Saleh
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh dari Earnings Quality terhadap return saham. Objek penelitian kali ini adalah perusahaan yang terdaftar dalam Indeks Kompas 100 di Bursa Efek Indonesia (BEI) periode 2016 - 2018. Penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 54 sampel perusahaan dengan 147 observasi. Pengujian hipotesis dalam penelitian ini menggunakan commoneffect model dan analisis regresi berganda. Penelitian ini memberikan hasil bahwa Earnings Quality tidak berpengaruh terhadap return saham pada perusahaan yang terdaftar dalam Indeks Kompas 100.
Pengaruh Kepemilikan Publik, Struktur Modal, dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
Authors: Sugara Kathryn , Wijaya Trisnadi , Keristin Usnia Wati
Published: May 2023

Laba merupakan cerminan kinerja sebuah perusahaan. Dalam mengelola laba, pihak manajemen perusahaan cenderung menyusun laporan keuangan yang manipulatif agar laba yang ditunjukkan lebih memuaskan meskipun tidak sesuai dengan kebenaran dari kondisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan publik, struktur modal, dan ukuran perusahaan terhadap manajemen laba. Data populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020. Selanjutnya, sampel diperoleh dengan menggunakan teknik purposive sampling sebanyak 63 perusahaan manufaktur. Teknik analisis menggunakan metode regresi linier berganda dan jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan publik tidak berpengaruh secara parsial terhadap variabel manajemen laba, sedangkan variabel struktur modal dan ukuran perusahan berpengaruh secara parsial terhadap variabel manajemen laba. Disamping itu hasil penelitian juga menunjukkan bahwa ketiga variabel X berpengaruh secara simultan terhadap variabel Y.
Contingency features of manufacturing SMEs due to COVID effects. Southern Region of the State of Hidalgo, Mexico
Authors: Sánchez-Trujillo Magda Gabriela
Published: May 2023

Small and medium-sized companies represent a dynamic sector in the economy of the countries, due to the generation of jobs and what this impacts on the various sectors. The crisis caused by the COVID-19 pandemic generated company closures and therefore the loss of employment of thousands of people, among other social and economic aspects. Mexico presents a complicated scenario, both at the health, economic and social levels. Faced with this uncertain and complex context, there is the argument of the so-called new normal where companies must change their structures, ways of relating, buying and selling, managing human talent and investments, in order to adapt to the new market, particularly digital, remote, fast-paced and changing to stay in the market. Thus, the objective of this work is to analyze the impact that the COVID-19 pandemic produced on SMEs in the state of Hidalgo. The findings show that the interruption of productive activities, the provision of inputs, the drop in demand, access to financing affected.
Hybrid nanocomposite of vanadium dioxide and carbon nanotubes embedded in a gypsum binder for thermal energy storage
Authors: Villegas-Méndez Jesús Roberto , Figueroa-Torres Mayra Zyzlila , Guerra-Cossío Miguel Ángel , Ruvalcaba-Ayala Fabián René
Published: May 2023

This investigation studied the heat storage capacity of a gypsum blinder with a hybrid nanocomposite (NH) of vanadium dioxide and multiwall carbon nanotubes (VO2/MWCNT). The influence of the NH in the hydration kinetics and hydrated products was determined. The effect of the incorporated amount of NH in the wettability, mass loss by humectation-drying cycles, thermal conductivity, specific heat (Cp) and gypsum thermal performance at 40 °C was determined. Characterization techniques exhibited that the presence of VO2/MWCNT did not modify hydration kinetics and phases development, water drop angle or compressive strength. Nevertheless, gypsum blinders mass loss increased with the presence of the nanocomposite after 6 humectation-drying cycles. According to the thermal properties, it was found that the NH addition increased gypsum blinders thermal conductivity and Cp values. Finally, it was concluded that gypsum with VO2/MWCNT promotes self-thermal regulation properties without affecting its performance. The usage of VO2/MWCNT embedded in a gypsum as a construction material would provide thermal comfort conditions in buildings.
Generate electric current from the natural photosynthesis of a plant
Authors: Llanillo-Navales Jesús Gerardo , Gutierrez-Peña Esteban , Rendon-Sandoval Leticia
Published: May 2023

Plants are capable of producing their own food through photosynthesis, an extremely complex chemical process that groups of scientists around the world are trying to replicate in their laboratories. It is what is known as "artificial photosynthesis" and, although it is still in the research phase, it will be useful to generate less polluting energy. Solar energy intervenes in photosynthesis -which the plant converts into chemical energy and, later, into nutrients-, CO2 or chlorophyll, but what interest’s scientists above all is water and the two elements that form it, hydrogen and oxygen. And it is that, one of the objectives of artificial photosynthesis is to imitate the process by which this liquid is broken down into hydrogen and oxygen molecules, as occurs in natural photosynthesis: the hydrogen formed could be used in the future as fuel in motor vehicles to replace oil.Plants carry out their photosynthesis in two stages, a so-called bright one that depends on sunlight, and another called dark, in which reactions that do not need sunlight take place.
Influence of Color: Luis Barragán and Josef Albers
Authors:   North Carolina State University, Morgado Patricia
Published: May 2023

Fascinated and intrigued by the pre-Hispanic and folk art they saw during their first trip to Mexico in 1936, Josef and Anni Albers made thirteen additional visits from 1937 to 1967. It was indeed this art that inspired most of Albers’s most significant work, mainly related to the use of color: the series Variants on a Theme and Homage to the Square. Their visits coincided with the period when Luis Barragán was developing some of his most outstanding work and introducing his signature use of color (Casa Barragán, Casa Prieto-López, Capilla Capuchinas, Casa Gálvez, Las Arboledas, and Establos San Cristóbal). However, it is not clear if the artists and architects ever met in Mexico. Given Albers’s and Barragán’s interest in and use of color, and mutual friends, it would seem likely that the two men met in Mexico. However, there is no evidence that they met before their encounter at the Albereses’ New Haven studio in 1967. So, what triggered their interest in color? And more importantly, did one have an influence upon the other? This paper studies the relationships between the work of Albers and Barragán, the possible influences and inspirations at play, and the student work from the seminar “Luis Barragán: Light, Color, and Water,” a course that helps better understand Barragán’s use of color.
-ville: Not Rural but Micropolitan America: The Pedagogical Case of East and West Texas
Authors:   The University of Texas at Austin, Kyriakou Kyriakos , Krimizi Sofia ,   The University of Texas at Austin
Published: May 2023

Young, instant and radically small, the american town operates as an extreme condition of minimal complexity and minimum urbanity. If America is the original version of modernity according to Baudrillard¹, then the extremities of that vast internal American territory- understood here as a sequence of Greysvilles, Crossvilles, Maryvilles but also Moscows, Paris, Florences spread out in Tennessee, Texas, Louisiana or Arizona- offer us an insight to an accelerated end state of that modernity. ‘-ville: not rural but micropolitan America’ produces an alternative understanding of urbanism that studies the american town as an instant and autonomous urban setup, one that is simple enough to be broken down in primary and identifiable elements. The towns are seen through a lens of radical remoteness as sprawled, diluted and scattered nodes of a network that strives to conquer a vast territory producing a contemporary reading of the internal fringes of the United States by carving a mute-scaler, cross country section through the rural, micropolitan American territory, radically positioned on only one colour of the post election map.