bluuebunny/crossref_metadata_2025 huggingface dataset:
INFLUENCE OF BRAND IMAGE AND PRODUCT KNOWLEDGE ON PURCHASE DECISIONS (Study on Holland Bakery Pandanaran Semarang Consumers)
Authors: Puspaningrum Sarah , Djoko Walujo Handojo
Published: May 2024

Bread is one of the favourite foods liked by most of people. Although bread is not a staple food, the business in the field of bread has a great potential, so many companies are opening their businesses in this field. This leads to intense competition between business companies. Holland Bakery as one of the first modern bakeries in Indonesia that has been established since 1978, continues to implement its marketing strategy to attract consumers and retain existing customers. This research aims to find out the influence of brand image and product knowledge on purchase decision (study on consumer of Holland Bakery Pandanaran Semarang). This type of research is explanatory research with nonprobability sampling techniques. The samples used for this research are 100 respondents. Data analysis techniques used in this are simple and multiple linear regression test. The result of this research shows that brand image has a significant effect on purchase decision, product knowledge has a significant effect on purchase decision, and brand image and product knowledge have a significant effect on purchase decision.
Factors Affecting the Performance of State Civil Servants at the Education and Culture Services of Kaur District
Authors: Pratama Hertedy , Yulianti Oni , Noviantoro Rinto
Published: May 2024

The purpose of this research is to find out the factors that influence the performance of State Civil Apparatus employees at the Department of Education and Culture of Kaur Regency. This type of quantitative descriptive research, the sample is the entire population of State Civil Apparatus employees at the Education and Culture Office of Kaur Regency as many as 40 people with 28 male and 12 female compositions. The sampling method is by means of a census. The analytical tool used is multiple linear regression analysis using SPSS. analysis tools. The results of this study are the Individual Variable (X1) partially does not have a significant effect on the performance of State Civil Apparatus employees at the Department of Education and Culture of Kaur Regency with a tcount <t table (-1.406<2,024) or a significant value (0.168>0 0.05) and Psychological Variables (X2) partially have no significant effect on the performance of State Civil Apparatus employees at the Education and Culture Office of Kaur Regency with a value of tcount < t table (1,345 <2,024) or a significant value (0,187> 0.05). For the Organizational variable (X3) partially has a significant effect on the performance of State Civil Apparatus employees at the Department of Education and Culture of Kaur Regency with a value of tcount> t table (9.172> 2,024) or a significant value (0.000<0.05). However, simultaneously, Individual (X1), Psychological (X2) and Organizational (X3) variables together have a significant influence on the performance of State Civil Apparatus employees at the Education and Culture Office of Kaur Regency. F count > F table (31.068 > 2.45 ) or significant value (0.000<0.05).
Factors Affecting Employee Performance at the Communication Information and Statistics Department Bengkulu Province
Authors: Safitri Wike , Suwarni Suwarni , Irwanto Tito
Published: May 2024

The purpose of this study is to determine the factors affecting employees performance at at the Department of Information Communication and Statistics Bengkulu Province. These factors refer to Sanjaya's opinion which consists of employee internal factors, organizational internal environmental factors and organizational external environmental factors. This research is descriptive research using the overall sampling method (saturated sampling) with a total population of 87 employees of the State Civil Apparatus. The data collection method in this study used a questionnaire method with the distribution of questionnaires in the form of a list of statements in the form of a Likert scale. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that the variable internal employee factors affect employee performance by 3.561 with a significance level of 0.001. Variable internal organizational environmental factors also affect employee performance of 5.413 with a significance level of 0.000. While the organizational external environmental factor variable of 0.999 has no effect on employee performance because the level of significance is greater than 0.05 or 0.321. Simultaneously, employee internal factors, organizational internal environmental factors and organizational external environmental factors have a significant effect on employee performance of 30.663 with a significance level of 0.000, so the hypothesis can be accepted.
Effect of Motivation and Job Satisfaction on Work Productivity of Oil Palm Plantation Employees PT. Four Mighty Agro Lawang in Four Lawang District
Authors: Agusra Diko , Handayani Sri , Nurzam Nurzam
Published: May 2024

The purpose of this study was to determine the effect of motivation and job satisfaction simultaneously on employee productivity at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The sample in this study were employees at PT. Four Lawang Agro Perkasa as many as 35 people. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 1.501 + 0.380X1 + 0.603 X2 + 5.900 this describes a positive regression direction, meaning that there is a positive influence between X1 (motivation) and X2 (job satisfaction) on work productivity (Y). Means that if the variables of motivation and job satisfaction increase, it will increase work productivity. The value of the coefficient of determination is 0.590. This means that X1 (motivation) and X2 (job satisfaction) affect work productivity (Y) by 59% while the remaining 41% is influenced by other variables not examined in this study. The test results for the X1 variable (motivation) show the tcount value is greater than ttable at 2,424 > 1,693 and a significance value of 0.021 < 0.05. Because tcount > ttable and the significance value is less than 0.05, then H0 is rejected and Ha is accepted. This means that X1 (motivation) has a significant influence on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The test results for the X2 variable (job satisfaction) show the tcount value is greater than ttable at 3.258 > 1.693 and a significance value of 0.003 <0.05. Because tcount > ttable and the significance value is less than 0.05, H0 is rejected and Ha is accepted. This means that X2 (job satisfaction) has a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The value of Fcount > Ftable (22,986 > 3,29) with a significant value of 0.000 < 0.05 indicates that simultaneously X1 (motivation) and X2 (job satisfaction) have a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency.
Distribution Analysis and Distribution of 3 Kg LPG Gas Sales Allocations (Case Study Of PT. Sintora Putra Gasindo)
Authors: Aryani Indah , Syarvina Wahyu
Published: May 2024

LPG (liquefied petroleum gas) is one of the petroleum products produced by PT Pertamina (Persero). The government has implemented a national energy policy by converting kerosene to LPG. In 2007, the government started converting kerosene into 3 kg LPG. In order to overcome the scarcity of 3 kg LPG, Pertamina and the government have begun to improve, one of which is by changing the 3 kg LPG distribution system from an open distribution system to a closed distribution system. This is to reduce oil subsidies, the largest portion of which is 50% of the government's energy subsidies, and each year the subsidies continue to increase. PT Pertamina (Persero) launched its product with a new variant of 3 kg LPG packaging which is fully subsidized by the government so that kerosene consumers can switch to LPG. With the issuance of the conversion policy, all kerosene trading agents became agents of 3 kg LPG. PT. Sintora Putra GasIndo is a company engaged in gas distribution for 3 kg of gas. PT. Sintora Putra GasIndo distributes its products in several areas of Deli Serdang. To market their products, companies need a marketing system, namely distribution channels that must be studied, so that companies can earn big profits in certain areas in the Deli Serdang area. Regarding the objectives to be achieved, namely the efficiency and effectiveness of the company and the use of available resources. Competition in the market is getting tougher and products can be widely available in several areas of Deli Serdang. Regarding the objectives to be achieved, namely the efficiency and effectiveness of the company and the use of available resources. Competition in the market is getting tougher and products can be widely available in several areas in the Deli Serdang area.
Strategy in Handling Problem Financing at PT. Bank Sumut Syariah KCPSY Karya
Authors: Erni Dwi Regina , Rokan Mustafa Kamal
Published: May 2024

Banking is one of the financial institutions that play an important role in the economy of a country. One of the current economic developments in Indonesia is the emergence of shariabased financial institutions, one of which is Islamic banking. Like the function of banking itself, namely as an intermediary institution between people who need capital and people who have excess capital. One of the Islamic banking facilities is financing, namely the distribution of funds from banks to customers who need working capital. The bank will provide capital to customers as business capital whose business results will be calculated for the results according to the agreement. However, in reality, in this financing, it is not uncommon for customers to experience default on installment payments. One of the causes of non-financing itself is due to business conditions that may decline. To minimize the risk of bad financing itself, banks must be able to create clear regulations. In this article, we will discuss the various strategies carried out by the Bank SUMUT Syariah Karya Medan in dealing with bad financing.
Sharia Magashid in the Perspective of Corporate Zakat
Authors: Nasir Muhammad , Rahma Tri indah Fadhilia
Published: May 2024

This study aims to determine the role of sharia magashid in the perspective of corporate zakat, including contemporary ijtihad and the expansion of property entities that need to be issued zakat. Corporate zakat is usually analogous to trade donations, this is in accordance with the opinion of the global Zakat Conference, and is based on the opinion of scholars (Ridlo, 2007, regarding performance) Companies should produce zakat, because the company's presence is as a legal institution or what people think. Therefore, between individuals, after that, there are lending transactions, selling, correlating with outside parties, and also undergoing cooperation. all roles and the results of the conclusions are enjoyed in the same way, including the role of Allah SWT in the zakat arrangement (Reza, 2012). The methodology used in this research is a descriptive qualitative model. The research with this model begins with the steps of collecting primary information, making descriptions, systematically compiling all the data/information and presenting the discussion and analysis in the form of narrative descriptions. This research focuses on literature study, in which the research process prioritizes library data. Or in other terms it is called library research. While library research itself is a research activity that prioritizes data mining by reviewing various literatures such as scientific books, national journal articles.
Analysis of the Role of Social Services in Improving Community Welfare in Islamic Economic Studies (Case Study at the Office of Social Protection and Social Security in Mandailing Natal Regency)
Authors: Sudiarti Sri , Sari Rina
Published: May 2024

The Social Service is the implementing element of government affairs in the social sector. The Social Service is led by a Head of Service who is under and responsible to the Regent through the Regional Secretary. The Social Service has the task of assisting in the social sector, including Social Rehabilitation, Social Empowerment, Social Security Protection and Handling the Poor. Along with the many natural and non-natural disasters that occurred in Mandailing Natal, the role of the Social Service is very much needed in order to improve the welfare of the people affected by natural and non-natural disasters. This study aims to determine the role of the Department of Social Affairs in the field of Social Security Protection in improving the welfare of people affected by disasters and non-natural disasters in Mandailing Natal Regency. This study uses qualitative methods and the data used are primary and secondary data. The subject of the research was carried out at the Social Service of Mandailing Natal Regency.
Value For Money Analysis in Measuring the Realization of the Program of the Regional Development Planning Agency (Bapedda) of Medan City in Review from the Islamic Economy
Authors: Wahidah Nurul , Sudiarti Sri
Published: May 2024

This study aims to determine the Value For Money analysis on the realization of the Medan City Regional Development Planning Agency (Bappeda) program. This type of research is descriptive research that focuses on observing the realization of the Medan City Bappeda program through the application of value for money measurements, namely from the point of view of economy, efficiency, and effectiveness. The result of this research is Value For Money analysis which states that the realization of the program from Bappeda Medan City is economical, inefficient, and ineffective. This shows that Bappeda must maximize its performance so that program realization can be carried out properly. Considering that the results obtained are not perfect enough, it is important for the Medan City Bappeda to re-evaluate.
Islamic Work Ethics and Service Quality on Banking Performance at Bank Sumut Syariah Medan Branch
Authors: Nursani Btr Rida
Published: May 2024

Performance is the lifeblood of a company that must get attention to maintain the existence and resilience of the company in competitiveness with other companies. This research aims to reveal, (1) the influence of work ethics on performance banking, (2) the influence of Islamic service quality on banking performance, and (3) the influence of work ethics and Islamic service quality at PT. Bank Sumut Syariah Medan Branch. The approach used is descriptive quantitative. The sampling technique used was purposive sampling. The number of samples is 20 employees spread over at Bank Sumut Syariah Medan Branch. The results of the study prove (1) the results of the t-test scores on work ethics on banking performance has a sig value of 0.017 <0.05 then the work ethic has an effect on the banking performance of North Sumatra Syariah Medan Branch. (2) The results of the t-test value on the quality of Islamic services to banking performance has a sig value of 0.028 > 0.05 which means that the quality of service Islam affects the banking performance of the North Sumatra Syariah Medan Branch. (3) The results of the F test sig of 0.000 < 0.005 so that based on the value of the significance of work ethic and service quality simultaneously in PT. Bank Sumut Syariah Medan Branch.
Analysis of the Insurance Claim Settlement Mechanism of PT. Pru Syariah Binjai Achievement
Authors: Ningsih Ella Sri Wahyu , Yusrizal Yusrizal
Published: May 2024

PT Pru Syariah Prestasi Binjai provides protection for the insured along with very long term investments that carry high risks. This is because in addition to the life insurance company as the insurer, there are risks that come from investments that are sensitive to the global crisis that cannot be ascertained when it will occur. This research is focused on the benefits and mechanisms of prudential insurance. The research method uses empirical normative, with descriptive research type. The approach to the problem in this research is a non-judicial case study approach, namely the study approach at PT Prudential Life Assurance in Binjai City by examining the implementation of life insurance agreements. The results showed that the prudential insurance claim mechanism went through the process specified in the policy and the claims section had been prepared. The Insured is required to fill out all the prescribed claim forms. If the insured has an accident/illness, prepare supporting documents (original receipts, medical records, laboratory results, police reports). Furthermore, in the event of death, the heirs submit a claim doctor's certificate/hospital and the company will validate all documents and the investment results. Then the funds are transferred to the account of the insured or the related heirs.
Ethics of Prudential Insurance Agents in Marketing Life Insurance Products
Authors: Siregar Anjali Marwiyah , Yusrizal Yusrizal
Published: May 2024

The purpose of this study is to find out how the ethics of Prudential insurance agents in marketing life insurance products at PT. Prudential Life Assurance Binjai Branch. The type of research used is descriptive using a qualitative approach. Based on the results of research and analysis that has been carried out, it can be seen that the ethics of the insurance agent Prudential Binjai branch in marketing the product there is no special training from the company about sharia insurance, but the agents are given several requirements and strengthened by the agent code of ethics from Prudential in the form of a guide book. Life insurance product marketing strategy at PT. The Prudential Life Assurance of the Binjai Branch according to Islamic economics has not been running well in accordance with the principles of Islamic Economics because there have been several violations, ranging from agency recruitment to the system that the company pays little attention to.
Analysis of Insurance Service Product Claim Submission at PT. Prudential Syariah Binjai Branch
Authors: Siburian Nelsi Agustina , Lubis Fauzi Arif
Published: May 2024

PT. Prudential Syariah Branch Binjai is an Indonesian insurance company whose mission is to provide future welfare and health through various products, including life and health insurance. The purpose of this study was to determine how to submit a claim for life and health insurance at PT. Prudential Syariah Binjai Branch. The qualitative research methodology used in this final project includes surveys and interviews. Insurance claims are replaced or dissolved if the standards met are properly met, according to research. Notification, Document Attachment, Rejection, Claim Approval, or Claim Payment are the steps in filing a claim. The conclusion of this study is the method of insurance claims at PT. The life and health insurance products of the Prudential Syariah Binjai branch are in compliance with applicable laws and are handled properly by agents or customer service, although the procedure must be changed to make it easier and faster.
Marketing Strategy for Hajj Program Financing (PROHAJJ) with Wakalah Bil Ujrah Wal Qard Akad at PT. Bank Muamalat Indonesia, Tbk Rantauprapat Branch
Authors: Pane Siddik Bonar , Rokan Mustapa Kamal
Published: May 2024

The purpose of this study was to provide information about the existence of a product financing the Hajj program with the Wakalah Bil Ujrah Wal Qard contract at PT. Bank Muamalat Indonesia, Tbk Rantauprapat Branch. The role of Islamic banking is to provide services that make it easier for Muslims to perform the pilgrimage. The majority of Indonesian people are Muslims, this is a very big opportunity that Islamic banks should take advantage of. We need the right marketing strategy in providing good and responsible service.
Analysis of Archive Processing Procedures in the Administration of the General Bureau of the Regional Secretariat of North Sumatra Province
Authors: Fitria Laila
Published: May 2024

In the Company, one of the activities in administration is the issue of archives. One type of activity carried out in various offices, both government offices and private offices, is the work of storing documents, archives or documents. This activity is better known as archival administration or archives. Archives have a very important role in administration, namely as a center of memory and a source of information in order to carry out planning, analysis, formulation, policy, assessment, control and accountability activities as accurately as possible. But even so, there are also offices that have not managed their archives properly. Archiving is one type of office or administrative work that is mostly carried out by every business entity, both government and private business entities. Archiving involves work related to the storage of manuscripts or letters and other office documents.
Analysis of Fixed Asset Management Case Study of North Sumatra DPRD
Authors: Darmawan Alyaa Zafira , Harmain Hendra
Published: May 2024

Fixed assets or assets are all goods purchased and obtained at the expense of the State Revenue and Expenditure Budget (APBN) or from other legitimate acquisitions, both ongoing and non-running and their parts. This research aims to examine the fixed asset management system based on PSAK No. 7 regarding fixed assets. The purpose of this study was to determine the suitability of the management of fixed assets at the North Sumatra DPRD Office with PSAP No 7. This study also used a qualitative approach, data collection techniques were carried out by interviews and documentation. From the results of research conducted on the management of fixed assets at the North Sumatra DPRD Office, especially in the accounting field regarding recognition, measurement, disclosure, it is in accordance with Government Accounting Standard Statement Number 7.
Analysis of the Preparation of Regional Levies Operational Reports at the Regional Revenue Agency of Padang Lawas Regency
Authors: Harahap Siti Hamizah , Soemitra Andri
Published: May 2024

The problem in this research is how the preparation of local tax reports in Bapenda, Padang Lawas Regency is carried out in accordance with the rules set by the local government. Operational reports are one of the elements of financial reports that describe economic resources that increase equity and are managed by the central/regional government. For state administrative activities during the reporting period and local retaliation is one of the key factors supporting local revenue, because it can make a significant contribution to the sustainability of local government. Standard operating procedures set by the local government This investigation was carried out by the local tax office of Padang Rawa Regency. The data in this study are secondary data. Secondary data is from Bappenda, Padanglaw Regency. As in the form of an operational report on the use of regional wealth bailout funds in 2021. The results of this study show that the preparation of an operational report on the use of regional assets in the management and reporting of the Padanglawas Regency Bappenda Sector for the 2021 fiscal year has complied with PP 71 of 2010 concerning Government Accounting Standards and Law Number 28 of 2009 on Dae Taxes and Local Liability.
Analysis of the Impact of Change Management Implementation on an Organization
Authors: Diana Diana , Aslami Nuri
Published: May 2024

Change is something that cannot be avoided, especially in an organizational environment, changes will often occur. Transformation or change in an organization has become a global issue since the discovery of the industrial revolution, therefore an organizational leader must be able to carry out various organizational changes and innovations and cannot escape the inevitable changes because this is what makes a leader carry out various organizational changes and innovations and cannot escape the inevitable changes because this is what makes a leader  be a winner in business competition. Companies must be able to keep up with changes by carrying out organizational development. Therefore, the author conducted research to find out what are the impacts of implementing change management, things that affect change management and obstacles in change management. This study uses a qualitative method with a literature approach from several sources. The results of this study indicate that the impact of the implementation of change management on the organization affects the success of the company  in the future.
The Influence of Service Quality and Facilities on Inpatient Satisfaction at Assyifa Manna Hospital, South Bengkulu
Authors: Aldizulfikar Aldizulfikar , Damarsiwi Eska Prima Monique , Indriasari Nia
Published: May 2024

Health represent requirement of fundamental to society. More than anything else whole world  a period  now knocking over by virus of covid-19. Growing of level live society, hence progressively mount also society demand will the quality of kesehatan.Tujuan in this peneilitian that is to know influence of[is quality of Facility and service to satisfaction of patient take care of to stay with Pain of Assyifa Paradise Fruit of Bengkulu South. Method Analysis the used [is] method Test Validity, Test Rehabilitas, classic Test Assumption, Doubled Linear Regression, Kofesien Determensi and Test Hypothesis. Sampel in this research is patient take care of to stay with pain of Assyifa Bengkulu South amounting to 44 people
Result of from research showing Result of Analysis linear regression of bergaanda the is Y = - 1,086+ 0,335 X1 + 0,692 X2. so that this matter depict that variable of x1 and of x2 have an effect on signifikan to variable Y. Coefficient value of determinasi of R square equal to 0,986 . Matter this means that value  quality of ( X1) and facility ( X2) have an effect on to satisfaction of patient ( Y) equal to 98,6% while 1,4 % influenced by other variable which we do not is checked in research. Of Neglect test of Crobach that is 0,06 which variable is quality of and facility very reliable to satisfaction of this matter patient is proved with coefficient value is quality of facility and service to officer performance above Neglect of Crobach which have been specified by that is 0,736 and 0,62. Result of classic assumption test [of] value of VIF and of tolerance the quality of facility and service do not influence satisfaction of proved patient with value of VIF and of Tolerence both below/under 10 and above 0,10
The Effect Of Work Environment And Job Satisfaction On Work Productivity Of Production Section Employees At PT. Julang Oca Permana Gembung Estate Of North Bengkulu
Authors: Taryat Taryat , Gayatri Ida Ayu Made. E. , Nurzam Nurzam
Published: May 2024

The company is an organization that has a purpose. One of them is looking for profit. These advantages can be achieved if the company's performance is efficient and effective. It can be described by increasing productivity. One of the important factors that can affect productivity is work environment. The work environment is said to be good if the work environment can support the work of employees. Employees feel safe, comfortable, undisturbed and feel at home at work, so employees can concentrate on their work and use their time as effectively as possible. The sampling technique in this study used survey techniques. The data obtained in this study were obtained directly from filling out a questionnaire addressed to 30 respondents. The method of analysis in this study is intended to answer the questions as well as the hypotheses proposed in the study. For statistical analysis using multiple regression analysis is a regression equation that measures the strength of the relationship between two or more variables. Based on the results of research and discussion on the effect of work environment and job satisfaction on work productivity of production section employees at PT Julang Oca Permana Gembung Estate, it can be concluded as follows 1). The results of the study show that the work environment variable on the employee productivity variable where the work environment variable (X1) has a significance value smaller than 0.05 (0.000 < 0.05) and the t value > t table (6.147 > 2 0.052) then H1 is accepted and it can be concluded that the work environment has a partial effect on employee productivity. 2) The results of the study show that the job satisfaction variable on the employee productivity variable where the work environment variable (X2) has a significance value smaller than 0.05 (0.005 < 0.05) and the t value > t table (2.494 > 2.052), then H1 accepted and it can be concluded that job satisfaction has an effect. 3) The results of the study that the work environment and job satisfaction are one of the important components in carrying out work activities, because good or bad performance of an employee one of which can be caused by his own work environment.
Factors Analysis Influencing Performance Learn Paud Town of Bengkulu
Authors: Akmal Samsul
Published: May 2024

The purpose this research to analyse factors influencing performance learn PAUD Town of Bengkulu, Human resource represent to have an effect on to organizational effort in reaching the target of by moving forward technology, growth of information. While management represent process how to guide, instructing group or people in organization to reach target which have been planned previously. Method analyse data collecting which used in this research is kuesioner, while method analyse is qualitative, quantitative and analyzer of scale of likert. Three factor influencing performance learn PAUD Town of Bengkulu PAUD Auladuna Town of Bengkulu, individual variable, organizational variable, psychological variable. most dominant factor influence performance learn PAUD psychological variable get perception of responder with criterion very agree. while factor both of individual variable get perception of responder with its criterion individual variable him influence performance learn PAUD Town of Bengkulu, dominant factor which is low that is organizational variable that is reward but still get perception of responder with criterion agree.
Profitability Ratio Analysis At PT. Bank Muamalat Indonesia TBK Period 2018-2020
Authors: Novianti Maya , Prahasani Aulia Khotimatul
Published: May 2024

This study aims to analyze the Profitability Ratios in the form of Return On Assets (ROA), Return On Equity (ROE), Operational Activity Efficiency Ratio (REO) at PT. Bank Muamalat Indonesia, Tbk during the period 2018-2020. This type of research is descriptive quantitative research. Based on the results of the analysis and discussion, the financial performance of PT. Bank Muamalat, Tbk is measured using Return On Assets (ROA), Return On Equity (ROE), Operational Activity Efficiency Ratio (REO), indicating unfavorable financial conditions. This is seen based on the calculation of the average Return On Assets (ROA), Return On Equity (ROE), Operational Activity Efficiency Ratio (REO) during the period 2018-2020 which is predicated four in a poor assessment based on profitability rating criteria in accordance regulations with Bank Indonesia. From the analysis results of this study indicate that PT Bank Muamalat Indonesia, Tbk should be better able to manage capital and increase financing in order to generate profits at the bank and can reduce operating costs owned more effectively and efficiently.
Analysis of Taxpayer's Level of Understanding and Awareness of Tax Compliance on Entrepreneurs/Traders in Gunungsitoli City
Authors: Rahmadyah Niken , Syarvina Wahyu
Published: May 2024

Taxes are one of the sources of state revenue, by paying taxes we already have good intentions to participate in helping development whose benefits are for the benefit of all the people. Tax is state income that is collected directly from the public in the form of contributions, the tax taken will be accumulated in accordance with the provisions of the law, one of the taxes that must be paid is income tax paid by taxpayers, which is imposed by individuals or companies based on the results of their income. This study aims to analyze the level of understanding and awareness of taxpayers on tax compliance for entrepreneurs/traders in carrying out their tax obligations. The population in this study are entrepreneurs/traders who have businesses in the Gunungsitoli City area. The sampling technique was purposive sampling with a total sample of 40 respondents. This study uses primary data, namely questionnaires. This study uses quantitative methods with multiple regression analysis models, including t test and f test processed using the SPSS program. The results obtained indicate that the level of understanding and awareness of taxes has a significant effect on tax compliance, seen from the significance level of 0.004 or less than 0.05, then for the Fcount value of 6.365 or greater than Ftable of 3.25 in other words Fcount > Ftable , then according to the basis of decision making in the F test, it can be concluded that the regression model can be used to predict tax compliance or it can be said that the two independent variables, namely taxpayer awareness and level of understanding simultaneously or jointly affect tax compliance.
Analysis of Professional Specialization in the Perspective of Islamic Economic Philosophy
Authors: Al-Butary Burhanuddin , Hanifah Luthfiah , Sutriyani Septrita , Noval Ahmad Fadil
Published: May 2024

The study's goal was to define the concept of work professionalism in Islamic economics and to determine the characteristics of professional Muslims in the workplace. The library is the primary location for research. Information is gathered by library research, more specifically by amassing texts on Islamic economics that take a stance on the professionalism of the workplace. Content analysis is used in the methodology for analyzing the data, which is subsequently selected, displayed, and processed in depth. The results show that the idea of professionalism in the workplace in Islamic economics can be seen as the attitude of always taking one's work seriously. Working hard, working full time, exercising discipline, being honest, having strong loyalty, and dedicating oneself totally to one's work are all components of this philosophy. Both ihsan and itqon (professionalism) are highly commended in Islam. Muslims are encouraged by their faith to work in a wide variety of professions and locations. Since Muslims view their job as a religious act, they always put up their best effort, which is congruent with characteristics of a disciplined work ethic. In the context of Islamic economics, there are three primary traits that indicate whether or not a Muslim is professional in their line of work: professional (kafa'ah), as evidenced by skill in one's chosen field; dedicated to one's work; and appreciative of the opportunities afforded by one's vocation. Trust, which is shown in a responsible and trusted attitude when executing each work or obligation, is a blessing from Allah SWT and a prerequisite for its honest and grateful operation. Knowledgeable performance; this is what the Arabic word kafa'ah refers to. According to the Islamic ideals taught by Nabiyullah Muhammad SAW, the virtues of honesty (shiddiq), accountability (amanah), a communicative nature (tabligh), and intelligence (nature) can serve as a basis for professional growth (fathanah).
Analysis of the Role of Financial Statements in Creative Industry-Based MSMEs
Authors: Dharma Budi , Fitria Laila , Ananda Chadisa Rizky
Published: May 2024

MSME is one of the most important sectors in Indonesia which encourages economic development, increases economic operational capital. The existence of MSMEs is able to absorb more workers and encourage increased social welfare and reduce unemployment in Indonesia. One aspect that plays an important role in the development and running of an MSME is the quality of financial reports. PSAK No. 1 concerning Presentation of Financial Statements explains that financial reports are a structured presentation of the financial position and financial performance of a particular business entity. This study aims to analyze the role of financial reports on creative industry-based SMEs. The method used in this study is a qualitative research method of library research which focuses on observing a condition or social phenomenon which is then analyzed to describe the subject matter studied. The results of the study show that financial reports provide information on financial position, achievements from MSME business results, empowering and developing MSME. In addition, financial reports encourage an increase in MSME income, provide an overview of the total assets, liabilities and capital of a bank for a certain period of time and provide information on entity cash flows for making economic decisions on an MSME.
Development of Crystal Guava Chips Home Industry as Typical Souvenir Products of Tanjung Anom Village
Authors: Nasution Juliana , Rengganis Agiet Mutiara , Maisaroh Maisaroh , Fathoni Muhammad
Published: May 2024

The development of small and micro enterprises (SMEs) in indonesia is one of the priorities in national economic development. This is because the business is the backbone of the people’s economic system which is not only aimed at reducing the problem of inequality between income and between business actors, or to alleviate proverty and create jobs. Home industry is one the business units/companies on a small scale which is engaged in a certain industry. This business is usually produced by associations of housewives. The role of the home industry is very meaningful in empowering the community to have independence in the economic field. Tanjung Anom Village, Pancur Batu District, Deli Serdang Regency has an extensive guava cultivation farm, this is an alternative opportunity for community economic development. This research was conducted with a qualitative descriptive method. The data collected is based on the results of interviews, observations, and documentation from the place and the relevant sources. From the results of the study, it can be concluded that qualitatively business actors gain additional knowledge, understanding, and insight as well as basic skills about online product marketing.
Analysis of the Realization of Operational Costs for Overburden Stripping and Coal Getting
Authors: Matofani Maya , Harsiga Edwin , Ardiansyah Aisyah Mey
Published: May 2024

Mining activities require mechanical equipment and costs to support production targets. Operational costs greatly affect the company's income, so it is necessary to analyze operational costs. This study analyzes the realization of operational costs to determine the causes of losses experienced by the company. The analysis process is carried out by estimating coal getting production to find out the number of tools used, namely 1 unit of digging equipment and 6 units of conveyance equipment with operational costs (fuel, oil usage, filter usage, labor wages, spare parts, grease usage, tire usage) , and equipment rental). The estimated operational costs incurred for the production of coal getting amounted to IDR 762,938,772 while the realization was IDR 302,819,845 using 1 unit of digging equipment and 5 units of transportation equipment. Estimated operational costs for stripping overburden amounted to Rp. 2,728,246,056 using 2 units of digging equipment and 12 units of hauling equipment, while the realization was Rp. 1,327,850,880 using 2 units of digging equipment and 15 units of hauling equipment. Production realization in April 2019 overburden and coal getting stripping was not achieved, this was due to the large duration of rain and slippery time. The percentage of rain duration reaches 6 percent and slippery time reaches 27 percent. The total operational costs incurred for the production of coal getting amounted to IDR 1,630,670,724.50 with a coal price of IDR 450,000 / ton and actual production of 1,106.88 tons so that the revenue from coal sales in April 2019 was IDR 498,096,000. This resulted in the company experiencing a loss of IDR 1,132,574,725. The factors that caused the company to suffer losses were low production due to the many durations of slippery rain, the operational costs incurred were greater than the income from coal sales and the number of tools that stood by reached 24 percent.
The Effect Of Communication, Work Discipline And Compensation On Employee Performance At PT. Indopos Indonesia
Authors: Pratama M Rizky , Handayani Sri , Prawitasari Andriyani
Published: May 2024

The purpose of this research is to describe and analyze the effect of communication, work discipline and compensation on employee performance at PT. Indoposs Indonesia. This type of research uses quantitative descriptive. The sampling technique used census techniques as many as 24 respondents. The research analysis uses multiple linear regression analysis.Results of analysis There is a positive and significant influence between communication on employee performance at PT. Indoposs Indonesia because tcount is greater than ttable (2.103 > 1.717). then H0 is rejected and Ha is accepted. There is a positive and significant influence between Work Discipline on employee performance at PT. Indoposs Indonesia because the ttable value is 1.717. Then tcount is greater than ttable (2.878 > 1.717). then H0 is rejected and Ha is accepted, there is a positive and significant influence between compensation on employee performance at PT. Indoposs Indonesia because the ttable value is 1.717. So tcount is greater than ttable (2.998 > 1.717), then H0 is rejected and Ha is accepted. There is a positive and significant influence between communication, work discipline and compensation on employee performance at PT. Indoposs Indonesia because Fcount > Ftable (52.968 > 3.47) with a significant value of 0.000. shows that together X1 (Communication), X2 (Discipline) and X3 (Compensation) have a significant influence on employee performance (Y) at PT. Indoposs Indonesia. The results of multiple regression have the equation Y = 11.021 + 0.303 (X1) + 0.380 (X2) + 0.508 (X3) ) + e , because the direction of the regression is positive it can be interpreted that if communication, work discipline and compensation increase, the performance of employees at PT Indoposs Indonesia will also increase
Tourism Sector Development Strategy in Lebong Regency Pad Improvement
Authors: Oktapian Reno , Soleh Ahmad , Febliansa Rahman
Published: May 2024

The research objective was to determine the marketing strategy of tourism objects in Lebong Regency. The sample in this study were 6 employees at the Lebong Regency Tourism Office who were in charge of marketing tourism in Lebong Regency for internal factors and for external factors, namely visitors or tourists of white water natural attractions in Lebong Regency as many as 30 people, so that the total sample used in this study There were 36 people. The analytical method used was SWOT analysis which consisted of an Internal Strategic Factor Matrix (IFAS) and an External Strategic Factor Matrix (EFAS). The results of research on tourism marketing strategies in Lebong Regency, obtained several conclusions, namely the white water nature tourism marketing strategy in Lebong Regency supports aggressive strategies. The result of the sum of the strengths possessed is 18.52 while the weaknesses are 9.24, so the internal factors quadrant is 18.52– 9.24 = 9.28 meaning that marketing white water nature tourism Lebong Regency exploits strengths and minimizes weaknesses contained internally. The opportunities that this strategy has are 17.60 and the threats are 9.70. So the external quadrant of factors is 17.60 – 9.70 = 7.90 which means high ability to market white water tourism Lebong Regency takes advantage of opportunities and overcomes threats faced by companies in marketing white water tourism .
RETRACTED: Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period
Authors: Triono Retno , Putra Yudi Partama
Published: May 2024

RETRACTION NOTICE
Following up on the review of articles published in Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan carefully, thoroughly, and considering the article entitled "Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period" Vol. 4 No. 3 (2023): Juli, DOI: https://doi.org/10.37676/jhs.v9i2.4873
This paper was found to violate the publication principles of the Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan and has been withdrawn.This article has been withdrawn by the Author and the article withdrawal letter is attached in PDF form.The document and its contents have been removed from the Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, and reasonable efforts should be made to remove all references to this article.
Factors Affecting Consumer Interest In Purchasing Decisions At Sentral Cell Lubuk Linggau Shop
Authors: Andina Mira , Anggriani Ida , Indriasari Nia
Published: May 2024

Purchasing decision is the final stage of consumers in determining or knowing a product and will decide to buy the desired product.This study aims to determine the effect of transactional interest, referential interest, preferential interest and explorative interest together on consumer interest in smartphone purchasing decisions at the Lubuk Linggau Cell Central Store. The population in this study were buying smartphones at the Lubuk Linggau Cell Central Store and the sample in this study were 50 customers who purchased smartphones at the Lubuk Linggau Cell Central Store. Data collection used instruments in the form of questionnaires and the analytical method used was multiple linear regression, determination test and hypothesis testing.Research results The regression equation obtained is as follows: Y = 9,747 + 0,897 X1 + 0,832 X2 + 0,776 X3 + 0,890 X4 + e 1,820 means that if there is an increase in Transactional Interest, Referential Interest, Preferential Interest, Explorative Interest will also affect purchasing decisions. Transactional interest influences purchasing decisions. Transactional Interest (X1), shows t count of 2.954 > t table 1.66140 significant 0.000 < 0.050, Transactional Interest variable has a positive and significant effect on purchasing decisions. Referential Interest Variable (X2), shows t count of 2.525 > t table 1.66140 with a significant level of 0.014 <0.050. Referential Interest variable has a positive and significant effect on purchasing decisions. Preferential interest influences purchasing decisions. Preferential Interest Variable (X3), shows t count of 2.344 > t table 1.66140 with a significant level of 0.000 <0.050. Preferential interest has a positive and significant effect on purchasing decisions. Explorative interest influences purchasing decisions. Explorative interest (X4), shows t count of 2.980 > t table 1.66140 with a significant level of 0.000 <0.050. Explorative interest has a positive and significant effect on purchasing decisions.