bluuebunny/crossref_metadata_2025 huggingface dataset:
Konstruksi Laporan Keuangan Bumdes Berdasarkan Peraturan Daerah No 09 Tahun 2013 Mengenai Pengelolaan Bumdes di kecamatan Palang Kabupaten Tuban
Authors: Adi Supeno  , Dewi Sutjahyani
Published: September 2024

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.
Analisis Perilaku Konsumtif Berdasarkan Pengaruh Konsumsi Islam
Authors: Fiona Berliana Putri
Published: September 2024

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.
Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022
Authors: Ratna Handayani  , Khasanah Sahara  , Imarotus Suaidah
Published: September 2024

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.
Pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, dan Biaya Overhead Pabrik terhadap Laba Bersih pada PT Duta Persada Teknik
Authors: Alvian Nur Khakim  , Cahyadi Husadha  , Elia Rossa
Published: September 2024

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of this research show that raw material costs have a significant effect on net profit, direct labor costs have a significant effect on net profit, and factory overhead costs have a significant effect on net profit.
Peran Pemerintah Desa dalam Meningkatkan Kualitas Pelayanan Publik
Authors: Khairani Alawiyah Matondang  , Putri Kemala Dewi Lubis  , Endang Endang  , Fera Daniaty Nababan  , Putri Titin Sianturi
Published: September 2024

Service is the main task of state apparatus. The scope of public interest services and services covers a broad field of public life. This mandate is contained in the 4th paragraph of the Preamble of the 1945 Constitution, but in practice, Indonesian public services have not run well. Provisions of public service to public civil servants are actually the result of the functioning of state institutions as civil servants. Therefore, the position of government agencies in staffing is very strategic because it determines the extent to which the government can best serve the community. .According to the purpose of the establishment. The results of this study indicate that the role of the village government in improving the economy of rural communities can be seen from the indicators of this study: governance, development implementation, community empowerment, and village community empowerment. The research method used to compile this article is a library survey. That is, reviewing the journal references we find and adapting them to the topic of this article. Based on the literature and reviews conducted in these journals, we found an impact between the welfare of teaching staff and improving the quality of education.
Analisis Penggunaan Rasio Aset Dengan Metode Fixed Assets Turnover Ratio (FATO) Dan Total Assets Turnover Ratio (TATO) Dalam Laporan Keuangan PT. Bank Mandiri (Persero) Tbk
Authors: Holisatul Amalia  , Krisna Reswara  , Ika Murni Wati  , Renny Oktafia
Published: September 2024

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.
Dampak Return on Investment, Debt to Equity Ratio, Net Profit Margin terhadap Nilai Tobin’s Q
Authors: Sumarso Sumarso  , Pahman Habibi  , Fikri Hidayat  , Arif Widodo Nugroho
Published: September 2024

This research was conducted with the intention of knowing how the impact is generated by Return on Investment, Debt to Equity Ratio and Net Profit Margin on Firm Value as measured by Tobin's Q ratio. The research was conducted on the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange. The method used in this research is quantitative method. Where in this study we use the numbers obtained from the calculation of the ratios carried out. obtained from the ratio calculations carried out. In addition, we also adopted purposive sampling method to limit the research. The data obtained in this research. The research findings show that there is a negative impact of Return on Investment. show that there is a negative impact caused by Return on Investment and Debt to Equity Ratio to Tobin's Q Value. While Net Profit Margin has a positive impact on Tobin's Q Value. Simultaneously overall independent variables in this study were also found to have an impact on the dependent variable. dependent variable. As well as in correlation, there is a correlation of 27.6 percent independent variables to the dependent variable. While the rest, which is 72.4 percent may be influenced by other variables not tested in this study.
Analisis Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian Smartphone
Authors: Arifudin Arifudin  , Delina Delina  , Salma Nabila  , Putri Ramadhan Lestari  , Ika Josi Fiana
Published: September 2024

This study aims to analyze the effect of product quality and price on the decision of smartphone purchase. A purchase decision is a process that consumers go through to choose and buy a product or service to meet their needs and desires. High product quality and good at affordable prices are the main factors that drive consumers to buy a product by considering the quality and price ratio in making decisions at the time of purchase. Consumer satisfaction in product quality is very important in maintaining the existence of a company or business unit makes an understanding of digital marketing, product quality and service quality cannot be seen low. The population in this study were smartphone consumers from among IAIN students Syekh Nurjati Cirebon, determining the number of samples by spreading questionnaires and sample 55 people obtained. The data collection techniques through this questionnaire have been carried out validity tests, rallies and classical assumptions. This research method uses multiple linear regression analysis. From the results of this study, the results were obtained that partially shows the quality of the product had a positive and significant effect on the purchase decision, then the price of a positive and significant effect on the purchase decision. While simultaneously or along with the quality of the product and the price affects the smartphone purchase decision. The study provides implications for smartphone manufacturers to improve product quality and offer competitive prices to increase the smartphone purchase decision by IAIN students Syekh Nurjati Cirebon.
Pengaruh Gaya Kepemimpinan Dan Dukungan Organisasi Terhadap Komitmen Organisasi Dan Kinerja Pegawai Disparekrafbudpora Kabupaten Gresik
Authors: Zulfa Aulia Putri  , Endah Susilowati
Published: September 2024

Indonesia is currently experiencing enormous changes, namely being in the era of globalization and free trade, where companies are required to be able to compete with other countries in order to maintain the existence of their companies (Rohayatin, 2021:2). On the other hand, government organizations are also required to have better good governance, this can be seen by the Indonesian people becoming increasingly critical of everything the government does (Dwiyanto, 2021:1). The public demands a good governance pattern through the principles of good governance (transparency, accountability and credibility) (Imbaruddin, 2019: 86). Good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be held accountable together as a consensus reached by the government, citizens and the private sector for the administration of government (Prokomsetda, 2017). This research was conducted with the aim of determining the influence of leadership style and organizational support on organizational commitment and employee performance at the Gresik Regency Tourism and Creative Economy, Culture, Youth and Sports Department.
Analisa Perhitungan Pada Biaya Produksi dengan Metode Harga Pokok Pesanan di UMKM Iffa Cookies Sidoarjo
Authors: Alifiana Rahmawati  , Novita Dwi Adeliyah  , Chairil Anwar
Published: September 2024

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.
Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review
Authors: Naely Choeri Akmali  , Putri Dwi Rosalinda Prayoga  , Dien Noviany Rahmatika
Published: September 2024

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.
Masa Depan Akuntansi di Era Blokchain: Inovasi Dan Adaptasi
Authors: Alya Putri Desryadhi  , Emiliana Putri  , Risma Mutiara
Published: September 2024

Teknologi blockchain telah menarik perhatian dalam berbagai industri karena potensinya untuk merevolusi proses bisnis. Artikel ini menganalisis implementasi blockchain dalam bidang keuangan dan akuntansi, serta implikasinya bagi masa depan akuntansi. Di dalamnya dibahas manfaat dan tantangan adopsi blockchain, termasuk pengurangan biaya audit, peningkatan kepercayaan, automasi proses, serta masalah privasi dan keamanan data. Melalui literatur dan penelitian, artikel ini menyimpulkan bahwa meskipun terdapat tantangan, blockchain memiliki potensi besar untuk meningkatkan efisiensi, transparansi, dan akurasi dalam praktik akuntansi.
Pengaruh Penggunaan Mobile Banking Terhadap Efektivitas Dalam Pembayaran Uang Kuliah Tunggal UIN SMH Banten
Authors: Bani Khafidz  , Laelatus Sa’diah Amaliah  , Ahassa Nafiza Habna  , Wahyu Hidayat  , Zaini Ibrahim
Published: September 2024

Mobile banking is a service provided by banks that allows customers to conduct various types of service transactions anytime and anywhere through smartphone devices. This service is not only utilized by customers at large, but UIN students have also utilized the service in making single tuition payments. However, there are still many students who have not utilized the convenience of this service. The purpose of this study was to determine the effect of the effectiveness and instruments of using mobile banking on customer satisfaction. This research uses a quantitative approach.
Pengaruh Literasi Keuangan Terhadap Minat Masyarakat Dalam Menggunakan Pinjaman Online Pada Masyarakat Kota Kupang
Authors: Zelyn Jayanti Margaretha Ratuarat  , Novi Theresia Kiak  , Maria Indriyani Hewe Tiwu
Published: September 2024

Online loans are currently increasingly popular among the public with the development of technology.  The sophistication of this technology has had a very significant impact on the survival of society, which will make people more consumptive through the arrival of electronic or non-cash means of payment, without cash this will create impulsive shopping behavior where someone buys products without planning.  This research aims to analyze the influence of financial knowledge on online loan interest behavior, to determine the influence of financial behavior on online loan interest and to determine financial attitudes towards online loan interest in the Kupang city community.  This research uses primary data by distributing questionnaires online to 100 respondents in Kupang City who are online loan users.  This research uses non-probability purposive sampling.  Data analysis in this research uses multiple linear regression analysis with the results of the research showing that financial knowledge, financial behavior and financial attitudes have a significant effect on interest in online loans among people in Kupang City.
Do Trade Openness, Human Capital, and Good Governance Affect Green Energy Consumption: New Evidence from (G7)
Authors: Muqdad Zaki Hammed Banana  , Malik Abdul Raheem Mohammed
Published: September 2024

Green energies are more adapted to the environment, and their production and production are less polluted. Moreover, since there is no end to this energy category, green energies are taking on an ever-increasing share of the world's energy supply system, even in countries with fossil fuels. The current study aims to examine the factors affecting green energy consumption in Group 7 countries using a table-based data approach (Panel data quantile regression) from 1996-2022. The study examined how financial impacts such as the Good Governance Index (GGI), Human Capital (MYS), Trade Openness (TO), Income (GDP), Inflation (INFL) and Non-Financial Fixed Capital Formation (GFCF) are affected. Thus, assuming the stability of other factors, by an increase of one unit in GGI, MYS, TO, GDP, INFL, and GFCF, green energy consumption (GEC) increases between 0.24 and 0.59%, 2.46 to 7.12%, 0.98 to 1.53%, 0.73 to 1.03%, 0.42 to 0.62% and 1.07 to 1.73%. Given the positive and meaningful impact of the Good Governance Index and Human Capital on green energy consumption, it is proposed to double attention to the quality of laws and regulations, the rule of law, and the design and enforcement of laws in protecting the environment and developing more clean energies. The results can be an outstanding lesson for creating and developing countries.
Analysis of Compliance, Transparency, and Accountability of The X Party Campaign Fund Report in South Sumatera in The Management of Receipt and Use of Campaign Funds
Authors: Singgih Alfiyahya  , Tantina Haryati
Published: September 2024

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.
Pengaruh Money Ethics dan Tax Morale terhadap Persepsi Mahasiswa Mengenai Tax Evasion dengan Hedonisme sebagai Variabel Moderasi
Authors: Putri Nurmala Aprilia  , Hari Setiono  , Muhammad Bahril Ilmiddaviq
Published: September 2024

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.
Pengaruh Elemen Fraud Hexagon dan Karakteristik CEO terhadap Financial Statement Fraud
Authors: Ratu Seroja Laras Wangi  , Hari Setiono  , Nurdiana Fitri Isnaini
Published: September 2024

This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling and obtained 8 sample companies. This study uses secondary data obtained from the company's financial statements and annual reports. The analysis technique used is multiple linear regression analysis. The results showed that the variables of external pressure, ineffective monitoring, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience had an effect on financial statement fraud. While the change in auditor variable has no effect on financial statement fraud
The Role of Internal Audit Practices in Improving The Quality of Financial Reporting for Commercial Companies. A Sample of Iraqi Commercial Banks
Authors: Aqeel Abbas Hasan
Published: September 2024

The research aims to explain the role of internal audit standards in improving the quality of financial reporting for the financial reports of the banks in the research sample. Accordingly, the deductive approach was followed for the theoretical side and the inductive approach for the practical side by employing standards for internal audit standards and their role in achieving quality in financial reporting for the financial reports of the banks in the research sample. The most important conclusions were that standards standards Internal auditing has a role in achieving and improving the quality of financial reporting for the Bank of Sumer first, then the Iraqi Gulf Bank secondly, and the Assyria Bank last. The most important recommendations were to document and confirm the application of the internal audit standards for the Bank of Assyria first and the Iraqi Gulf Bank secondly by virtue of the assessments of appropriateness standards, honest representation and the appropriate timing for presenting the financial statements within Bankers' reports.
Strategi Komunikasi Pemasaran Spedometer Listrik Terhadap Masyarakat Pengguna Baru Di PT Srikandi Berkah Abadi Ponorogo
Authors: Sri Hartono  , Nanang Cendriono  , Ita Yogi Pratama
Published: September 2024

PLN is a monopoly trading company that sells electrical energy sources and manages all aspects of electricity in Indonesia, especially the Ponorogo area. In Ponorogo there is a company under the auspices of the Indonesian Electrical and Mechanical Contractors Association (AKLI) with the company name PT. Heroine of Eternal Blessing. In carrying out its work PT. Srikandi Berkah Abadi did not run smoothly, but there were many obstacles that disrupted the work process, one of which was the data input process. In this research we used a descriptive qualitative method where we carried out observations and direct interviews while conducting KKL within a period of 1 month. Based on the results of research that has been carried out previously, conclusions can be drawn, including: We carry out data processing activities on the implementation of connection work in people's homes, process data input on network maintenance and changes, and input employee hard disk data. While we were carrying out the KKL for 1 month, the problems we experienced were the ones we mentioned above, when inputting data in Microsoft Excel, it often had errors, crashes, and exited so that the data we were working on was lost and not saved.
Pengaruh Konsumsi Rumah Tangga Terhadap Tingkat Inflasi Di Provinsi Kalimantan Tengah
Authors: Herman Fland Dakhi  , Arum Widyasyari  , Dede Salwa Oktavia  , Hery Kristedy  , Mahdalena Mahdalena  , Novi Novi  , Sri Wiyanti  , Wahyu Prasetyo  , Dicky Perwira Ompusunggu
Published: September 2024

The aim of this research is to analyze the impact of household consumption on the inflation rate in Central Kalimantan from 2018 to 2022 using the Granger causality test approach. Data on household consumption and inflation rates in Central Kalimantan province were obtained from the Central Kalimantan Province Central Statistics Agency. The results of the Granger causality test show that there is no causal relationship between household consumption and inflation. This means that changes in household consumption do not have a statistically significant effect on changes in the inflation rate. The unit root test results also show that the two time series data are not stationary and therefore require further analysis. Overall, the increase in inflation in Central Kalimantan from 2018 to 2022 concluded that it did not provide significant pressure to reduce household consumption. However, to maintain regional economic stability in the future, an appropriate response from the regional government is still needed.
Urgensi Sertifikasi Halal dalam Meningkatkan Pertumbuhan Ekonomi Syariah di Indonesia
Authors: Eny Latifah  , Yusuf Yusuf
Published: September 2024

This study aims to determine the extent of the urgency of halal product certification in increasing Islamic economic growth in Indonesia. The method used is library research. The results of the study show that the urgency of halal certification in the growth of the Islamic economy in Indonesia is: (1) Halal certification is an instrument in the halal chain in the Islamic economy; (2) Halal certification encourages Indonesia's achievements through the implementation of its sharia economic system, and (3) Halal certification plays a role in increasing the quantity of economic growth in Indonesia. The research implication is as a reference and motivation for stakeholders, government and society in accelerating halal certification for target products. The novelty of research is the urgency in the movement for halal certification to move to increase the growth of the Islamic economy in Indonesia.
Analisis Pengaruh Ekspor Migas, Ekspor Non Migas, Dan Penanaman Modal Asing Terhadap Pertumbuhan Ekonomi Indonesia
Authors: Edy Soesanto  , Citra Wahyuningrum  , Ahmad Nurwahyu
Published: September 2024

This research uses literature study analysis to evaluate the influence of oil and gas exports, non-oil and gas exports and foreign investment on Indonesia's economic growth. The results show that dependence on the oil and gas sector has a negative impact on economic growth, while growth in non-oil and gas exports and foreign investment has a positive impact. Economic diversification through increasing non-oil and gas exports and appropriate foreign investment can reduce dependence on the oil and gas sector and increase Indonesia's economic resilience. However, keep in mind that the interaction between these variables is not always linear and can affect overall economic growth.
Prospek Industri Asuransi di Indonesia
Authors: Heri Sasono  , Paidi WS
Published: September 2024

Theoretically, the relationship between insurance and economic growth can be a causal relationship, economic growth supports insurance growth or insurance growth supports economic growth. The aim of this research is to look at the prospects for insurance growth which are linked to macroeconomic indicators, such as: growth in the number of insurance companies, investment funds, gross premium receipts, economic growth and gross domestic product.The research method used is descriptive analysis which discusses insurance growth over the 10 (ten) years from 2013 to 2022. The research results show that, this can be seen from the average growth over the 10 (ten) years from 2013 to 2022, including; insurance company growth was 0.83%, investment fund growth was 11.48%, gross premium receipts growth was 12.80%, and average economic growth in Indonesia was 4.87% and gross domestic product growth was 8.41%.
Analisis Dampak Keberadaan PT. Pelindo Multi Terminal Branch Belawan Terhadap Sosial Ekonomi Masyarakat Belawan I Kecamatan Medan Belawan
Authors: Vanya Aprilla
Published: September 2024

Ports have assumed a vital part in expanding financial development. As a result, banks, shipping companies, customs, immigration, quarantine, and other activity centers all gather at the port. The purpose of the study is to examine how the existence of Belawan Port affects the well-being of the community around it, as measured by; individuals' pay, work open doors, training, wellbeing, level of safety, and foundation offices. This exploration is subjective examination where the exploration is completed straightforwardly in the field. Huberman which is partitioned into information assortment, information decrease, information show and reaching determinations. Belawan Port ought to have an effect in working on the government assistance of individuals of Belawan I, Medan Belawan Locale, in any case, the state of being found in the truth of life in Medan Belawan Region is that the establishments and spatial preparation of Medan Belawan Locale are still entirely apparent and many ghetto houses are found. organized nearly along the edge of the railroad tracks and in a ghetto region that isn't reasonable for living in. So it tends to be reasoned that the presence of Pt. The people of Belawan I, Medan Belawan District, have not benefited significantly from Pelindo Multi Terminal Branch Belawan.
Strategi Pemasaran Jasa Dalam Meningkatkan Daya Minat Terhadap Kun Anta Presschool
Authors: Sardini Sardini  , Zakiyah Zahara  , Syamsul Bachri  , Risnawati Risnawati
Published: September 2024

This research aims to explore the service marketing strategies implemented by Kun Anta Preschool, Kasturi Branch, Palu City in increasing parents' interest in this school. Kun Anta Preschool is an Islamic-based Early Childhood Education (PAUD) institution with the Montessori learning method. The research method used is descriptive with a qualitative approach. Data was collected through in-depth interviews with parents and teaching staff at Kun Anta Preschool Kasturi Branch. Direct observations were also carried out to understand practices in schools. The population of this study involved parents and teaching staff at Kun Anta Preschool, Kasturi Branch, Palu City. The research results showed that Kun Anta Preschool used several effective marketing strategies. They utilize social media such as Instagram and Facebook to create interesting content that increases the school's visibility in the community. One of the unique things about Kun Anta is the application of the Montessori learning method which is only applied by this school, which is a special attraction for parents. The obstacles faced by Kun Anta Preschool include the large school fees, but they are proportional to the facilities provided. However, the school's good reputation and the quality of early childhood education are strong factors that make parents interested in enrolling their children. This marketing strategy succeeded in increasing parents' interest in Kun Anta Preschool. In conclusion, the marketing strategy implemented by Kun Anta Preschool, Kasturi Branch, Palu City, especially through social media and unique learning methods, played an important role in increasing parents' interest. Positive factors such as the school's reputation and the quality of early childhood education also determine parents' decisions to enroll their children at Kun Anta Preschool. This research provides an in-depth understanding of how marketing strategies can influence parents' perceptions of a PAUD institution.
Penerapan Strategi Packaging Dan Sales Promotion Pada Usaha Dezato Brownie
Authors: Dwina arum muninggar  , Harifuddin Thahir
Published: September 2024

This research aims to examine the application of modern packaging and sales promotion strategies in the dezato brownie business. The method used is a case study with a qualitative approach. data was collected through observation, interviews and analysis of related documents. The research results show that the implementation of packaging and sales promotion strategies has had a positive impact on the development of the dezato brownie business. The use of attractive and functional packaging has succeeded in increasing the attractiveness of the product and expanding the market. Apart from that, creative and effective sales promotions can increase consumer awareness and speed up the purchasing process. The practical implication of this research is the importance of adopting modern strategies in packaging products and implementing innovative sales promotions to increase the competitiveness and growth of culinary businesses.
Pengaruh Resiko Kerja, Upah Dan Pengalaman Kerja Terhadap Produktifitas Kerja Pada PT. Sinar Niaga Sejahtera
Authors: Achmad Nizar Zulmy  , Zaenul Muttaqien  , Heru Sutapa
Published: September 2024

This research aims to determine the influence of work risk variables (X1), wages (X2) and work experience (X3) on work productivity (Y). The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The results of the research obtained the multiple linear regression equation Y= 0.908 + 0.331X1 + 0.474X2+ 0.337 t test results: The wage variable has a partially significant effect on work productivity with a sig result of 0.002 <0.05. t test results: The work experience variable has a partially significant effect on work productivity with a sig result of 0.002 <0.05. The results of the F test obtained an Fcount of 116,338 with a significance value of 0.000 < 0.05.
Analisis Pengaruh Kemiskinan Dan Ketimpangan Distribusi Pendapatan Terhadap Ketimpangan Gender Dalam Pendidikan Di Indonesia
Authors: Murbanto Sinaga  , Rika Surianto Zalukhu  , Daniel Collyn  , Rapat Piter Sony Hutauruk  , Suci Etri Jayanti S  , Ayu Zurlaini Damanik  , Sri Winda Hardiyanti Damanik
Published: September 2024

Gender inequality in education persists in Indonesia, as reflected in the differences in the Literacy Rate (AMH) between males and females. Therefore, this study aims to determine the influence of poverty and income distribution inequality on gender inequality in education in Indonesia, both partially and simultaneously. The study was conducted in 34 provinces in Indonesia. The data used were secondary data, including the poverty rate, the Gini ratio, and the Average Years of Schooling (RLS) in 2022. This research data was accessed online from the website of the Central Statistics Agency (BPS) at https://www.bps.go.id/id. Data analysis was performed using multiple linear regression analysis. The results indicate that income distribution inequality has a positive and significant impact on gender inequality in education in Indonesia. Meanwhile, poverty has a positive but not significant impact on gender inequality in education in Indonesia. Education and income distribution inequality simultaneously have a significant impact on gender inequality in education in Indonesia. The findings of this study have implications for policy formulation to achieve fair and equal human development.
Pengaruh Transfer Pricing, Pajak Tangguhan Dan Pinjaman Antar Perusahaan Afiliasi Terhadap Tax Avoidance
Authors: Ivanka Maharani SZ  , Agrianti Komalasari  , Einde Evana  , Kamadie Sumanda Syafiz
Published: September 2024

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.
Analisis Pengaruh Keterbukaan Impor Ekspor Terhadap Produk Domestik Regional Bruto (PDRB) DKI Jakarta 2018-2022
Authors: Amanda Putri  , Agryani Petra Sitorus  , Eka Rindah Yani  , Muhammad Tsaqifa Ifada  , Maunisa Widya Zalianty  , Rahul Abi Ubaidillah  , Rasidin Karo Karo Sitepu
Published: September 2024

The economic development of a region involves examining its Gross Regional Domestic Product (GRDP). The index number method of openness used in this study aims to determine the level of economic openness of a region. This research utilizes secondary data obtained from the Central Bureau of Statistics (BPS) for the period 2018–2022. The research findings indicate that the average export index is 105.0% per-year, indicating an increase in value of exports by 5.0% per-year, the average import index is 87.4% per-year, indicating a decrease in the value of imports by 12.6% per year. Average net export index is 122.9% per-year, indicating an increase in the value of exports by 22.9% per-year. DKI Jakarta demonstrates a strong economic growth rate with an increase in GRDP of 3.1% per-year, as well as showing stable economic activity indicators with an average GRDP index of 103.1% per-year. GDP is directly influenced by exports, an increase in GRDP does not necessarily increase the value of exports. DKI Jakarta has a high economic value, emphasizing the importance of diversifying different types of exports to expand trade networks and enhance competitiveness. The government should reduce dependence on imported goods and increase local production in certain fields..
Keseimbangan Kehidupan Kerja dan Burnout: Implikasinya Terhadap Kepuasan Kerja Karyawan Di You N Me Store Cirebon
Authors: Arifudin Arifudin  , Khansa Firzana Busana  , Mozza Juliani  , Anisa Fatmauli  , Khumaerahtuz Zahro
Published: September 2024

Identifying the influence of work life balance and burnout on employee job satisfaction at You n Me Store in Cirebon City. The purpose of this study is to determine whether there is a relationship between work life balance, burnout, and employee job satisfaction at the store. Thus, this study aims to provide a better understanding of the factors that affect employee job satisfaction and how management can improve better working conditions for their employees. The type of research used in this study is an association study. Population and Sample. Data Collection Techniques, Literature review Work life balance and burnout have a significant positive influence on employee job satisfaction at You n Me Store Cirebon City. Work life balance partially has a positive and significant influence of 53.6% on employee job satisfaction. Burnout partially has a positive and significant influence of 39% on employee job satisfaction. The results of hypothesis testing show that the burnout variable partially has a significant effect on employee job satisfaction Work life balance and burnout have a positive and significant effect on employee job satisfaction at You n Me Store Cirebon City. Work life balance partially has a positive and significant effect of 53.6% on employee job satisfaction. Burnout partially has a positive and significant effect of 39% on employee job satisfaction.
Transformasi Ekonomi: Membangun Kesejahteraan Masyarakat Melalui Pendekatan Ekonomi Hijau
Authors: Sugianto Sugianto  , Mubarok El Alimi  , Aprielle Ego Pasha
Published: September 2024

This research aims to investigate the potential and strategies for accelerating economic transformation towards social welfare through a green economy approach. The green economy approach has been recognized as an effective way to integrate economic, environmental and social sustainability in economic development. Through descriptive analysis, this research identifies opportunities, challenges and policies needed to encourage sustainable and inclusive economic growth. The findings from this research will provide valuable insights for policy makers, practitioners and academics in designing and implementing policies that support sustainable economic transformation by considering opportunities and challenges in generating community prosperity with sustainable economic growth.
Analisis Perkembangan dan Tantangan Bank Syariah Dalam Persaingan Dengan Bank Konvensional di Pasar Keuangan Modern
Authors: Fauzatul Laily Nisa  , Krisna Reswara
Published: September 2024

Technological developments in Indonesia have experienced a significant surge in recent years.  Technological developments in Indonesia also have a positive impact on sharia banking.  As a result, sharia banking in Indonesia is not only able to compete with conventional banking, but also contributes to overall economic stability and financial inclusion, strengthening Indonesia's position as one of the global sharia financial centers.  However, even though Islamic banks are experiencing rapid development with the support of digital technology, there will certainly be developments and challenges that will be faced by Islamic banks themselves.  The development of Islamic Banking has demonstrated its relevance in the global financial discourse with an increasingly expanding role, based on the principles of ethics and financial justice.  To overcome these challenges, Islamic banks can take strategic steps.
Proses Penerbitan Dokumen Persetujuan Keagenan Kapal Asing (PKKA) pada PT. Pelayaran Dwi Putra Laksana Batam
Authors: Erika Situmorang  , Dirhamsyah Dirhamsyah  , Fadiyah Hani Sabila
Published: September 2024

The Approval of Foreign Ship Agency (PKKA) is a requirement in the form of a letter obtained from the system established by the Ministry of Transportation. This letter is useful when the Shipping Agency tasked with representing foreign ships in Indonesian ports, or appointed by the shipowner to carry out duties. Approval for foreign-flagged vessel agencies serves the PKKA Tramper route to support domestic and international maritime transport. The registration of foreign ships involves adding data or registering ships in Simlala that have never entered or been represented by the respective company due to the absence of the ship's name on the Approval of Foreign Ship Agency (PKKA). If the ship has already entered an Indonesian port through the respective agency, there is no need to register the ship in the Simlala system. Simlala is an innovation from the Indonesian Ministry of Transportation, involving the use of online systems or the internet in ship and port services, with Port Authorities as the implementers, to keep up with the developments in the maritime world, where the speed of port services is crucial. In the Simlala system, shipping companies have accounts registered with the Port Authority, and anyone wishing to access the Simlala system must also have an account used to request ship services. In writing this paper, the author conducted field research, including observation, which is the most dominant method used, as well as interview and library research methods.