bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Keputusan Pembelian Kebutuhan Pokok Mie Instan Ditinjau dari Maqashid Syariah
Authors: Lifia Lifia , Masriyah Siti
Published: February 2024

In carrying out modern human life, it continues to experience quite significant changes and demands speed and dynamics in an action including consumption activities, this is also experienced by students. Which describes their life, until they finally make a purchasing decision to meet their basic needs, instant noodles are the alternative they have chosen. Instant noodle producers keep popping up with various price promotions, flavor variants and even halal labeling. Consuming instant noodles is a culture that has long and commonly been applied to society, but in that process have you prioritized self-care in order to obtain life's welfare as promised by maqasid Syariah which is the rules for living life by Muslims. Using a qualitative method with a case study approach and techniques purposive sampling.
Analisis Kinerja Keuangan Perbankan Syariah Indonesia Sebelum dan Sesudah Merger Bank Syariah Indonesia
Authors: Shaima Asifaul Afnani  , Dedi Suselo
Published: February 2024

This research is motivated by the measurement of financial performance in Islamic banking. The existence of financial performance in Islamic banking will affect the good value for the banking company, because it will become a reference for investors and become a reference in how much the value of the stock price will be determined by investors. This study aims to analyze the existence of financial performance in Islamic banking in Indonesia before and after the merger. The data in this study were obtained and obtained from the financial reports of Islamic banking in Indonesia. This study uses secondary data by taking data sources on the internet. The method of data analysis used is comparative analysis. The results of this study provide an indication that there are significant differences between profitability, liquidity, solvency, activity ratios, and market ratios before and after the merger to become Bank Syariah Indonesia, with the merger making Bank Syariah Indonesia experience rapidly increasing revenues. This means that Working Capital has a significantly positive influence on the results of operations at Bank Syariah Indonesia.
Pengaruh Lingkungan Kerja Fisik Terhadap Produktivitas Kerja Karyawan Bagian Produksi Pada PT Vista Agung Kencana
Authors: Dzahabiyyah Salwa , Wita Farla  , Karimudin Yos
Published: February 2024

This study aims to test or analyze how the influence of the physical work environment on the work productivity of production employees at PT Vista Agung Kencana. The population in this study were all employees of the production division of PT Vista Agung Kencana, Muara Enim Regency, totaling 150 employees. The sampling technique of this study used a purposive sampling technique. thus the respondents of this study were as many as 40 respondents from all permanent production employees at PT Vista Agung Kencana. This study used primary data obtained through questionnaires and simple linear regression analysis as a data analysis technique. The data was processed using the Statistical for Product and Service Solution (SPSS) program release 26. The results showed that the physical work environment had a positive and significant effect on the work productivity variable for employees in the production department at PT Vista Agung Kencana.
Pengaruh Arus Kas Terhadap Financial Distress pada Sektor Infrastruktur yang Terdaftar di BEI
Authors: Yuniar Eka , Andriana Isni , Taufik
Published: February 2024

This study aims to determine the effect of financial distress of cash flow. The type of data used is secondary data. Data collection techniques in this research used documentation studies and literature studies. The data is obtained from Bursa Efek Indonesia. All financial data used in this research is expressed in Rupiah units. The population in this study is a company sector of infrastructure which are listed in Indonesia Stock Exchange for the period 2018-2022, with a total sample of 110(22x5) companies selected using the method purposive sampling and the grouped into two categories, namely 27 included in the category of financial distress and 83 included in the the category of non financial distress. The data analysis technique used is regression logistic analysis using SPSS verison 2.5 software. The result of the research concluded that operating activities of cash flow has no effect on financial distress, investment activities of cash flow has no effect on financial distress and financing activities of cash flow has a positive effect on financial distress.
Keputusan Pembelian Ditinjau dari Pemasaran TikTok, Citra Merek dan Rating Toko Sinar Kosmetik Sragen
Authors: Sari Vika , Istiatin Istiatin , Damayanti Ratna
Published: February 2024

This study aims to determine and explain the influence of TikTok Marketing, Brand Image and Ratings on Customer Purchasing Decisions of Sinar Cosmetics Sragen. The research method uses quantitative research, in the form of a questionnaire. The population in this study were customers of Sinar Cosmetics Shop, Sragen City, who had made online or offline purchases. Of the 900 populations, 90 respondents were taken as a sample using non-probability techniques. The data used in this study is primary data in the form of questionnaires filled out by respondents. The analytical method used is quantitative analysis, multiple linear regression, F test, t test and the coefficient of determination. Based on these research findings, that TikTok Marketing, Brand Image and Ratings have a positive and simultaneous effect on Purchase Decisions. TikTok Marketing, Ratings have a positive and significant effect on purchasing decisions while Brand Image has no positive and significant effect. Purchasing decisions can be explained by the TikTok Marketing variables, brand image and ratings of 31.5%. From the results of multiple linear regression analysis, it is known that the most dominant variable is TikTok Marketing.
Filantropi Islam dalam Pertumbuhan Ekonomi Umat melalui Ziswaf
Authors: Zainudin Muhammad
Published: February 2024

Humans are social beings (Zoon Politicon) who need each other to fulfill their primary and secondary needs. In the Qur'an and Hadith, ta'awun attitude in life is prescribed so that growth continues according to Sunnatullah. The purpose of this research is to provide an understanding of the role of Islamic philanthropy in its contribution to the economic growth of the ummah through an attitude of individual and social generosity aimed at bridging the socio-economic gap in society. Islamic philanthropy also aims to build the economic growth of the ummah in various fields such as education, health, finance and Islamic da'wah through ZISWAF institutions. This research is a library research with qualitative descriptive data analysis. The results of this research show that Islamic philanthropy through ZISWAF is able to overcome the economic disparities of the ummah through the generous hands of individuals and socially. Judging from the data from the National Amil Zakat Agency (BAZNAS), which has succeeded in collecting ZISWAF of Rp. 21.3 trillion in 2022, or an increase of 52.14% compared to 2021 which reached Rp. 14 trillion, this proves that the role of Islamic philanthropy through institutions (BAZNAS) is able to play its role as a driving force for economic growth.
Pengaruh Kupon Gratis Ongkir dan Kelengkapan Produk terhadap Keputusan Pembelian pada Platform Tiktok Shop di Kota Sampit
Authors: Kiantoro Berliana , Andriyati Yuli
Published: February 2024

Web based shopping is a movement or action that is in many cases completed by different age bunches since it is not difficult to do and saves time. The goal of this study was to find out how variables related to free shipping and product completeness, free shipping coupons, and free shipping coupons combined influenced consumers' choices when making purchases. This examination is a quantitative report utilizing an example of 100 respondents who have made buys through the TikTok Shop stage. Questionnaires were distributed for data collection. The testing assurance method utilized was side purposive. The information investigation strategy utilized is different straight relapse examination. The consequences of the review show that the two X factors, in particular Free Delivery Coupons and Item Fulfillment, impact Buy Choices on the TikTok Shop Stage.
Pengaruh Macroeconomi dan Bank Specific terhadap Non- Performing Loans pada Bank KBMI 3 yang Terdaftar di Bursa Efek Indonesia
Authors: Sastrawati Tasya , Muchtar Susi
Published: February 2024

This research aims to examine the influence of internal banking factors as measured by the inflation rate, growth rate of gross domestic product, interest rate, bank size, return on assets, equity to assets, and credit growth on non-performing loans in the 13 conventional banks referred to in Bank Group According to Core Capital 3 listed on the Indonesia Stock Exchange (BEI) for 7 years (2015-2021). The data in this research are quantitative data obtained from the annual reports of banks included in the Bank Group based on Core Capital (KBMI) 3 in Indonesia which are available on the official website of the Indonesia Stock Exchange (www.idx.co.id), and the official website owned by each bank for 7 years (2021-2015).
Pengaruh Struktur Kepemilikan pada Kinerja Keuangan Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI
Authors: F. Purnama Dwinta , Muchtar Susi
Published: February 2024

This research aims to explain the effect of the ownership structure on the financial performance of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange. This research method is quantitative. The sample used in this study is the transportation and logistics sector companies listed on the Indonesia Stock Exchange for nine years from 2013 to 2021. The total number of companies for being samples is 11 companies. The results showed that the regression equation are ROAit = -1.240411it + 2.628837GOPIt + 0.388680FOPit + 1.278487IOPit + 4.157551MOPIt + 0.036448CSit and ROEit = -0.426944it + 0.728267GOPIt + 0.95709 6FOPit + 0 .757987IOPit + 0.502168MOPIt - 0.045640CSit. The conclusions drawn from this study are that institutional ownership and managerial ownership affect ROA, while state ownership, foreign ownership, and capital structure do not affect the return on assets. In addition, state ownership, foreign ownership, institutional ownership, managerial ownership, and capital structure do not affect the return on equity.
Pengaruh Manajemen Perubahan, Budaya Organisasi, dan Manajemen SDM terhadap Kinerja Perusahaan pada PT Recapital Asset Management
Authors: Dini Andriani
Published: February 2024

All organizations face a dynamic and changing environment. The demands of being a competitive organization mean that companies must respond more quickly to customer needs, and this can change over time. It can be said that the external environment of an organization tends to be the force that drives change. On the other hand, organizations internally feel the need for change, thus every organization will face the choice between changing or dying, suppressed by the forces of change. This research aims to determine the effect of change management on company performance, determine the effect of organizational culture on performance, to determine the effect of human resource management on company performance, and together to determine the effect of change management, organizational culture and resource management. Human Resources on Company Performance. This research uses quantitative methods and uses several theories as indicators. This research took data from the population of all PT Recapital Asset Management employees who were the object of the research, by distributing questionnaires. The results of this research show that there is an effect between management changes on company performance which can be determined by management change indicators at 18.4%, while company performance is still determined by other factors at 81.6%. Meanwhile, the strength of the relationship between the two is positive but at a low or weak level. There is an effect between organizational culture on company performance which can be determined by organizational culture indicators at 43.2%, while company performance is still determined by other factors at 56.8%, meanwhile the strength of the relationship between the two is positive but at a moderate level. There is an effect between HR management on company performance which can be determined by HR management indicators at 20.9%, while company performance is still determined by other factors at 79.1%, while the strength of the relationship between the two is positive but at a low or weak level. There is an effect between management changes, organizational culture, HR management together on company performance of 44.3%, while company performance is still determined by other factors at 55.7%. The strength of the relationship between the two is positive but at a moderate level.
Pentingnya Perilaku Organisasi dan Strategi Pemasaran dalam Menghadapi Persaingan Bisnis di Era Digital: Studi Kasus Usaha “SAPIRING” Sale Pisang Kering
Authors: Sischa Ayu Anggraeni  , Fiernaningsih Nilawati
Published: February 2024

Every company needs organizational behavior, where organizational behavior is needed if you want to establish good communication between individuals and groups and be able understand individual behavior in an organization. In the digital era like today, where the level business high. Every company must pay attention to one very important and vital aspect in company management, namely in the filed of marketing. By using marketing concepts and strategies in running a business, targeted or effective marketing management will be more optimal. So, it can be hoped that the company can maximize the achievement of profit and non-profit, to the maximum and can face existing competition and at the same time achieve success in its business for the company concerned.
Pengaruh Keamanan dan Kenyamanan terhadap Niat Masyarakat untuk Beralih dari Penggunaan Bank Konvensional ke Bank Digital
Authors: Aulia Shandina , Arlina Hakim Siska , Sophia Marsiska
Published: February 2024

The aim of this research is to find out the security and convenience that influences people to switch from the use of conventional banking to digital banking and to know the people’s intention to switch to using digital banks. This type of research is primary data research, data that is processed as number obtained from the scale of questionnaires that the researcher spread to respondents, and porsessed using SPSS 26 Software. The sample in this study amounted to 109 respondents. Research result show that security (X1) and convenience (X2) affect the (Y) intention of people to switch to digital banking
Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan
Authors: Aulia Rahman Siregar  , Irfan
Published: February 2024

The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance
Analisis Kinerja Keuangan pada PT. Bank Sinarmas Tbk yang Terdaftar pada Bursa Efek Indonesia Tahun 2019 – 2023
Authors: Berkat Febrianto Lase  , Pustika Ayuning Puri  , Wahyu Purbo Santoso
Published: February 2024

The strategic role of banking as an intermediary institution manifests through its ability to gather and channel funds from the public to support economic activities, ultimately enhancing the stability of the country's economic structure. The importance of banking health in the fund collection process requires a sound condition and banking services that attract public interest. Bank health evaluation can be conducted through various methods, including the CAMEL method covering capital, asset quality, management, earnings, and liquidity, as well as the RGEC method encompassing Risk Profile, Good Corporate Governance, Earnings, and Capital. Bank Sinarmas, as one of the public banks in Indonesia, has played a significant role in economic recovery through the distribution of People's Business Credit (KUR) and its success in maintaining the health of the banking sector. This research is descriptive with a quantitative approach, utilizing literature review and documentation as data collection techniques. The results of this study indicate that the financial condition of PT Bank Sinarmas Tbk from 2019 to 2023 can be classified as generally “healthy”. However, in terms of Asset Quality and Management aspects, it falls into the "Fairly Healthy" category, while in terms of Profitability, specifically the Return on Asset (ROA) ratio, it is categorized as "Less Healthy." The findings are expected to serve as a guide for the company, assisting in maintaining a healthy financial state and improving areas that are less healthy to uphold public trust. The research contributes to academic literature, serving as a significant reference for the development of financial management knowledge, particularly in the analysis of financial statements. It is also envisioned as a foundation for further research with similar focuses. As guidance for future researchers, it is recommended to broaden the scope of research by involving other financial ratio indicators, following the latest methods in accordance with the regulatory framework of financial institution supervision in Indonesia.
Peran Kepemilikan Institusional dalam Memoderasi Pengaruh Kinerja Lingkungan, Paparan Media dan Leverage terhadap Pengungkapan Emisi Karbon
Authors: Tianisyah Mi’raz Raffa , Dwi Astuti Christina
Published: February 2024

This research aims to determine the role of institutional ownership in moderating the environmental performance, media exposure, and leverage on carbon emission disclosure by incorporating firm size, age, and Stakeholders as control variables. The study utilizes a quantitative approach, analyzing secondary data, and focuses on companies in the energy sector, basic material sector, industrial sector, consumer non-cyclicals sector, and infrastructure sector listed on the Indonesia Stock Exchange from 2019 to 2022. Using purposive sampling, 165 observation samples were collected between 2019 and 2022. Data analysis employed multiple linear regression analysis using the SPSS program. The findings indicate that environmental performance and media exposure positively influence carbon emission disclosure, while leverage does not have a significant impact on carbon emission disclosure. Institutional ownership can strengthen the influence of media exposure on carbon emission disclosure but cannot reinforce the effect of environmental performance or weaken the impact of leverage on carbon emission disclosure.
Pengaruh Beban Kerja terhadap Kinerja Karyawan Perumda Air Minum Tirta Ratu Samban Bengkulu Utara Dimediasi Perilaku Cyberloafing
Authors: Maulida Nabila Ovika  , Praningrum
Published: February 2024

By using cyberloafing behavior as a mediating variable, this research aims to find out how workload impacts employee performance at Perumda Air Minum Tirta Ratu Samban, North Bengkulu. The author of this research used quantitative methods. Data was collected by distributing questionnaires to employees using Google Form. Although the questionnaire was distributed to one hundred workers, only 65 were usable. The influence of the independent variable on the dependent variable was evaluated using the multiple linear regression method during data collection. This research uses a non-probability sample. The results of the research explain that this research has the conclusion that there is a significant relationship between the workload variable and the cyberloafing variable, the workload variable with the performance variable, and the cyberloafing variable with performance, as well as the workload variable with cyberloafing through the performance variable.
Peran Metode Cooperative Learning dalam Meningkatkan Kemampuan Menghafal Al-Qur’an Siswa Kelas X di MAN 2 Kabupaten Bogor
Authors: Iklimah Siti , Nurul Sri , Hamdani Ikhwan
Published: February 2024

Based on the author's observations of class X MAN 2 Bogor Regency students, 70% of students still experience low Al-Qur'an memorization skills. With this data, it is necessary to improve learning about memorization. The purpose of this study was to find out whether there was a significant difference in improving the ability to memorize the Qur'an after the Cooperative Learning method was applied. The method that will be used in this study is the Quasi Experimental Test method. The form of this research design is Nonequivalent Control Group Design, namely research to find the effect of the Cooperative Learning method on the memorization ability of class X students at MAN 2 Bogor Regency. In this study the test was administered twice: first, students were given a pre-test to find out the amount of student memorization in both the control and experimental groups. Second, students are given a final test (post-test) using traditional methods in the control class and using the Cooperative Learning method in the experimental class. From the results of the test, it can be concluded that there was an increase in the ability to memorize the Al-Qur'an for class X MAN 2 Bogor Regency students who were taught by traditional methods. It was seen that the average number of memorization increased by 13.45 verses, and there was an increase in the ability to memorize the Al-Qur'an class X MAN 2 Bogor Regency who were taught by Cooperative Learning method seen from the average number of memorization increased by 17.95. Whereas in the T-test, there is a difference in the ability to memorize the Koran for class X MAN 2 students in Bogor Regency after the Cooperative Learning method is applied, it is seen that the significance is 0.000 <0.05, so it can be concluded that the Cooperative Learning method can increase the memorization of class X MAN 2 students Bogor Regency.
Pengaruh Modal Usaha dan Motivasi terhadap Minat Berwirausaha Pada Mahasiswa Tingkat Akhir Ekonomi Syariah Universitas Ibn Khaldun Bogor
Authors: Said Alfian
Published: February 2024

Bogor This research method uses quantitative methods, taking data directly from the object of research in the form of disseminating questioners directly to final year students of Islamic economics, Ibn Khaldun University, Bogor. By presenting facts or realities that occur in the field that are observed through observation, field notes and distribution of questionnaires to final year students of Islamic Economics Ibn Khaldun University Bogor. This study aims at 1). Knowing the influence of business capital and motivation on entrepreneurship in final year students majoring in Islamic Economics at Ibn Khaldun University Bogor. 2). Knowing how to motivate entrepreneurial interest in final year students majoring in Sharia Economics, Ibn Khaldun University, Bogor.The results of research in this thesis that the influence of business capital and motivation in entrepreneurial interest in final year students of Sharia Economics at Ibn Khaldun University Bogor. Included in the positive category between independent variables, namely business capital and motivation, and dependent variables, namely entrepreneurial interest. It can be proven by the following results: 1) the results of the t test above obtained the calculated value of the Business Capital variable (X1) of 14.106 with a significance value of 0.000 < 0.05, the Motivation variable (X2) of 2.061 with a significance value of 0.000 < 0.05 So it can be concluded that the Motivation variable (X2) partially has a significant influence on Entrepreneurial Interest (Y). So that the presentation results of the data efficiency obtained in this study amounted to 78.1%.
Pengaruh Karakter Siswa dan Motivasi Belajar terhadap Kompetensi Belajar Akidah Akhlak Siswa Madrasah Aliyah Negeri Kabupaten Kuningan
Authors: Afriyanti Diah Nur , Saepudin  , Suryamih Iim , Hasbian Yanti
Published: February 2024

The background of this research is that there is still no effective competence to learn morality because competence is knowledge, skills, and abilities that have become part of one's self. The objective of this research is to know the positive influence of student character on the competence of learning in academia, to understand the positive impact of learning motivation on competence, and to know the positive impact of the character of students on the motivation of learning. This research method uses quantitative research with the partial least squares (PLS) approach and structural equation modeling (SEM). The sample is 150 students and using simple random sampling tecnict. The results of the study were positive and statistically significant for the direct influence of student character on the learning competence, Learning motivation has a direct positive and statistically significant influence on the learning competence, positive and statistically significant for the direct influence of student character on learning motivation. The result of the calculation of the path coefficient (Path Coefisien) was the equation KB = 0.898 KS + 0.389 MB, which means that the competence of learning in academia of 56.7% can be explained by the character of the student and 38.9% by the learning motivation variable with a constellation value of 0.898. The results of the data analysis show a value = R-square adjusted of 0.931, which means that 93.1% of the variation of the endogenous variable of learning competence can be explained by the exogenic variables of student character and learning motivation, when the remaining 6.9% is explained by variations of change not included in this model.
Pengaruh Kualitas Pelayanan Pembayaran Pajak Kendaraan Bermotor terhadap Kepuasan Masyarakat di Kantor Bersama Samsat Ketintang Surabaya Selatan
Authors: Elang
Published: February 2024

This research aims to analyze the quality of service on the satisfaction of Motor Vehicle Taxpayers at the Ketintang Samsat Joint Office, South Surabaya. The methodology used in this research is of the quantitative variety, especially the quantitative descriptive type. The quantitative method as explained by Sugiyono (2015) is known as the positivistic method because of its foundation in the philosophy of positivism; However, this method is a scientific method because it is combined with scientific principles. Samsat is a single, one-stop administrative system. The Samsat Joint Office is one of the public service places, handling the payment of Motor Vehicle Tax (PKB), Motor Vehicle Title Fee (BBNKB) and also Mandatory Road Traffic Accident Fund donations (SWDKLLJ). Based on data obtained by researchers directly from the research object, the South Surabaya Samsat Joint Office (Samsat B) which is located on Jalan Ketintang Sraten was inaugurated for use by the East Java Provincial Secretariat on April 29 2000, the South Surabaya Samsat building was built on a land area of 5,945 m2 and a building covering an area of 5,400 m2 consisting of two floors, each measuring 378 m2, the status of this land is owned by the East Java Provincial Government with Certificate Number: 35 LAK 245248 dated 01 October 1997. Based on the discussion and conclusions that can be drawn, namely the Samsat Office in Kentintang Selatan, Surabaya, still has some room for improvement in terms of responsiveness in providing services to customers, as well as extensive employee knowledge and insight, as well as skills in carrying out their duties, politeness towards patients, and other aspects of guarantees or guarantees, need to be improved . It is hoped that it can be used as evaluation material to improve service quality, especially at the Surabaya City Samsat office.
Keywords: Service Quality; Payment Of Taxes; Samsat
Stakeholders Engagement pada Publikasi CSR dan Asosiasinya dengan Kinerja Keuangan
Authors: Bakrie Abdurrachman , Usman Berto
Published: February 2024

The aim of this research is to examine the impact of stakeholder reactions observed on social media platforms (Facebook, Twitter, Instagram, and Youtube) on financial performance. What distinguishes this study from previous research is the utilization of different variables and measurement methods. Previous researchers conducted their investigations on individual social media platforms, such as Facebook or Twitter. Meanwhile, in this study, we consider the stakeholder reactions extracted from Twitter, Instagram, Youtube platforms as well as employing control variables such as Size and Age. The hypotheses of this study are grounded in stakeholder theory and legitimacy theory. Purposive sampling was employed to collect data from companies listed on the Indonesia Stock Exchange from 2019 to 2022. Multiple linear regression was utilized as the analytical method, and the data were of a secondary nature, gathered through documentation methods. The research findings indicate that stakeholder reactions observed on Facebook, Twitter, and Instagram do not have a significant impact on financial performance, while when observed on Youtube, they exhibit a partial influence with a positive simultaneous effect.

Keywords: Stakeholders, Financial Performance, ROA, ROE, Indonesia Stock Exchange, Social Media.
Pengaruh E-Commerce, Sistem Informasi Akuntansi, Lingkungan Keluarga, dan Locus of Control terhadap Minat Berwirausaha Mahasiswa
Authors: Stevany Angelia Manik  , Usman Berto
Published: February 2024

This research aims to empirically test the influence of e-commerce variables, accounting information systems, family environment, and locus of control on students' entrepreneurial interests. The research population comprises active undergraduate Accounting students at Bengkulu University who have taken entrepreneurship courses. The sampling technique used was purposive sampling, and the respondents consisted of 137 Bachelor of Accounting students from Bengkulu University. Data for this research were collected through a questionnaire distributed to respondents using a Google form. Data analysis was performed using SmartPLS 4.0. The research findings indicate that the e-commerce variable does not affect students' interest in entrepreneurship. Conversely, the variables of accounting information systems, family environment, and locus of control show a positive effect on the interest in entrepreneurship among Bachelor of Accounting students at Bengkulu University.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022
Authors: Annisaa Mahirah  , Irwati  , Uzliawati Lia
Published: February 2024

This study aims to determine and analyze the effect of profitability and firm size on firm value. Firm value is a dependent variable that can be influenced by profitability and firm size. The sample selection method is purposive sampling. The type of data is quantitative and the secondary data source is taken from the company's financial statements and annual statistical reports. The data collection technique used is the documentation technique from the official IDX website. The findings of profitability have a significant positive effect on firm value in line with signal theory. Meanwhile, firm size has a significant negative effect on firm value, not in line with signal theory.
Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos
Authors: Fika Yuliza  , Fachruzzaman
Published: February 2024

Indekos students are an important segment of the academic community who need to support themselves financially. They usually live away from their parents' home and have to organise their own daily lives, including personal financial management. They often face various challenges in managing their finances to meet various needs such as boarding house rent, tuition fees, book fees, transportation costs, as well as non-academic expenses such as food and recreation costs. In this context, mental accounting behaviour is an interesting aspect to study because it can play an important role in the way boarding students manage their daily expenses. This study aims to find out how mental accounting behaviour plays a role in managing daily expenses and what are the factors that influence mental accounting in boarding students. Qualitative research with a phenomenological approach was chosen in this study to explore the phenomenon as a whole. After the research was conducted, it was found that mental accounting has a role in helping students manage their daily expenses. This can be seen from their behaviour of allocating money according to certain account categories such as boarding house rent, daily meals, skincare, transportation, academics and others.
Determinan Pengungkap Akuntansi Sumber Daya Manusia dalam Perusahaan Manufaktur di Bursaf Efek Indonesiah
Authors: Anggun Putri Dewi  , Putra Danang Adi
Published: February 2024

The purpose of this study is to ascertain how firm size, profitability, and institutional ownership relate to accounting disclosures related to human resources. The reason this variable was selected is that it is one of the factors that affects disclosure of human resources. This study tests hypotheses using quantitative research methods. The business data used in this study's secondary data comes from the 2022 annual reports of manufacturing firms in the basic industrial and chemical sectors that are listed on the Indonesia Stock Exchange The author employed a purposive sample methodology, which is a sampling strategy that is based on predetermined criteria. Thirty data study samples were employed, all of which were selected according to predefined criteria. This study's data analysis method makes use of multiple linear regression. The study's findings demonstrate that human resource accounting disclosures are positively impacted by a company's size. Disclosures in human resource accounting are influenced by profitability. Accounting disclosures pertaining to human resources benefit from institutional ownership.
Moderasi Penghindaran Pajak Pajak terhadap CSR (Corporate Social Responsibility) dengan Harga Saham LQ 45 2018-2022
Authors: Febiola Puspita Grace , Susy Muchtar
Published: February 2024

This study aims to test the hypothesis of moderation of tax avoidance on CSR with LQ share prices, The sample used in this study is the financial statements of LQ-45 companies listed on the IDX for the 2018-2022 period. The independent variable in this study is CSR, tax and the dependent variable is stock price. The research method used is quantitative research. Based on the results of the study showed that tax avoidance carried out using the effective tax rate (ETR) of 7.086 > 2.002 and the significance value of 0.000 was lower at = 0.05. These results show a significant impact on the value of the company's shares. This supports H1 that tax avoidance has a significant effect on company value. Corporate social responsibility is carried out with an index calculation of 5.393 > 2.002 and a significance level of 0.000 and low = 0.05. These results show a significant impact on the value of the company's shares. This supports H2 that corporate social responsibility has a significant influence on corporate value. Profitability with return on equity (ROE) as an adjustment variable of 2.622 < 2.002, the significance level is 0.011, which is as low as = 0.05. These results well suggest that profitability can increase the impact of tax avoidance on a company's stock value. This supports H3 that profitability can moderate the impact of tax avoidance on the value of company shares. Profitability with return on equity (ROE) as an adjustment variable of -1.654.
Dampak Kecukupan Modal, Likuiditas, Rentabilitas, Pembiayaan Kreditur Bermasalah, Ukuran Bank terhadap Profitabilitas di Bank Perekonomian Rakyat Syariah
Authors: Anggi Amalia Putri  , Ickhsanto Wahyudi
Published: February 2024

This study aims to explore the impact of Capital Adequacy, Liquidity, Profitability, Bank Size, and Troubled Creditor Financing on Profitability of Sharia People's Economy Bank. The applied research method is Purposive Sampling using secondary data taken from www.ojk.co.id and the official website of each company. The study time span covered a four-year period, from 2019 to 2022. The results showed that Bank Perekumian Rakyat Sharia showed a satisfactory level of Profitability (ROA), with Capital Adequacy reflecting Capital Adequacy Ratio (CAR) above the established minimum percentage. Profitability (BOPO), Liquidity (FDR), and Bank Size showed no significant correlation with ROA. Positive findings include a positive relationship between ROA and Capital Adequacy, while a negative relationship was found between ROA and Non-Performing Financing (NPF). Bank Size (SIZE) has no direct influence on ROA. The study emphasizes the importance of risk control, especially in managing Troubled Financing, to improve Sharia Bank profitability, while Bank Size is not the primary factor determining Profitability.
Measuring Employee Performance Post Pandemi Covid-19 View From Motivation, Competence, Discipline and Work Environment at Palang Merah Indonesia (PMI) Klaten Regency
Authors: I Wayan Sahopiartha I Wayan Sahopiartha , Bambang Mursito Bambang Mursito , Sarsono Sarsono
Published: February 2024

This study used a quantitative descriptive approach. The author chooses to use this quantitative descriptive method to determine the amount of influence and significance between the variables of competence, motivation, work discipline, culture and work environment on employee performance. The research was conducted at the Indonesian Red Cross Office (PMI) Klaten Regency which is located at Jalan Veteran No. 80 North Klaten, Klaten - Central Java 57431, Indonesia, the research time was carried out for 6 (six) months. The population in this study is all PMI employees of Klaten Regency totaling 60 people. The sample taken in this study was as many as 60 respondents The sampling technique used in this study was a census technique. The census method is a sampling technique when all members of the population are used as samples. After getting answers from respondents, the data is then processed using multiple linear regression analysis tools with the help of SPSS 23 software. Based on the results of the discussion above, the following conclusions can be drawn that have a significant effect on the performance of PMI Employees of Klaten Regency after the Covid-19 Pandemic. However, it did not have a significant effect on the performance of PMI Employees of Klaten Regency after the Covid-19 Pandemic
High-Quality Education and Research Collaboration Play a Key Role in the Success of University-Integrated Hubs: Case Study of Kenyatta University – Chandaria Centre for Innovation
Authors: Nyiringango Pascal
Published: February 2024

Purpose: This study was carried out to investigate the role played by High-quality education and research collaboration in the success of university-integrated hubs.

Methodology: The study used Kenyatta University –Chandaria Centre for Innovation as the case study. The study employed a qualitative method and was descriptive by design. To cover all the variables, the study employed a theoretical framework that combined; Social Network Theory, Resource-Based View (RBV) Theory, and Institutional Theory. The theoretical framework allowed the researcher to investigate the role of social networks, resources, and institutional arrangements of the university in the success of university-integrated hubs.

Findings: The study findings showed that indeed there has been collaboration between researcher and also between the university and the private sector. These social networks together with resources and institutional arrangements at the university have greatly contributed to the success of the ihub. Despite the success however, there are still challenges which include; poor funding for research, high internet costs, lack of national policy on intellectual property,  internal weaknesses included; poor state funding, lack of national policy on intellectual property, expensive internet services, non-commercialization of innovations and many others.

Unique Contribution to Theory, Practice and Policy: For University embedded ihubs to achieve their intended goal, the study give several suggestions such as increased research funding, fast tracking national policy on intellectual property, access to financial assistance and many others.
Main Topics in Issue 4/2023 of Balgarski Ezik
Authors:   INSTITUTE FOR BULGARIAN LANGUAGE, BULGARIAN ACADEMY OF SCIENCES
Published: February 2024

Issue 4/2023 of Balgarski ezik presents articles from two thematic areas: the history of the Bulgarian language studied on the basis of data from writ-ten monuments dating back to the Middle Ages and the period of transition to the Modern Era and the study of various aspects of contemporary Bulgarian – linguistic pragmatics and the use of innovative tools for assessing students’ reading literacy, in particular.
Lexemes Naming and Accompanying Magical Practices in the Women’s Collection by Yosif Bradati
Authors:   INSTITUTE FOR BULGARIAN LANGUAGE, BULGARIAN ACADEMY OF SCIENCES, Braga Tatyana
Published: February 2024

The so-called Women’s Collection occupies a special place within the vast literary legacy of Yosif Bradati (Joseph the Bearded). Its content was intended for a secular, predominantly female audience. The codex contains valuable vocabulary describing popular superstitions and occult practices and mentions names for people who practised such activities and the role of women in them. An appendix containing a typeset fragment of this work and its translation into contemporary Bulgarian has been included in the article to make it accessible to a wider range of researchers.
Contemporary Native Speakers’ Attitudes towards Diminutives
Authors:   INSTITUTE FOR BULGARIAN LANGUAGE, BULGARIAN ACADEMY OF SCIENCES, Paskalev Nikolay
Published: February 2024

This paper aims to investigate the attitude of native speakers towards the use of diminutives. To achieve this goal, the author has extracted evaluations of diminutives from texts of various genres written in the last two decades, which have then been systematised and classified as negative or positive. The ways in which these evaluations are expressed (explicitly and implicitly) have been analysed, with particular attention to expressive vocabulary, ironic strategies and the reciprocal use of diminutives.
On the Stress of Adjectives Formed with the Suffix -ив
Authors:   INSTITUTE FOR BULGARIAN LANGUAGE, BULGARIAN ACADEMY OF SCIENCES, Murarov Vladko
Published: February 2024

This notice discusses adjective stress doublets formed with the suffix -ив, which has evolved into two distinct variants: one with the suffix -лѝв and one with the suffix -чѝв.
Hardware Acceleration for Object Detection using YOLOv5 Deep Learning Algorithm on Xilinx Zynq FPGA Platform
Authors: Saidani Taoufik , Ghodhbani Refka , Alhomoud Ahmed , Alshammari Ahmad , Zayani Hafedh , Ben Ammar Mohammed
Published: February 2024

Object recognition presents considerable difficulties within the domain of computer vision. Field-Programmable Gate Arrays (FPGAs) offer a flexible hardware platform, having exceptional computing capabilities due to their adaptable topologies, enabling highly parallel, high-performance, and diverse operations that allow for customized reconfiguration of integrated circuits to enhance the effectiveness of object detection accelerators. However, there is a scarcity of assessments that offer a comprehensive analysis of FPGA-based object detection accelerators, and there is currently no comprehensive framework to enable object detection specifically tailored to the unique characteristics of FPGA technology. The You Only Look Once (YOLO) algorithm is an innovative method that combines speed and accuracy in object detection. This study implemented the YOLOv5 algorithm on a Xilinx® Zynq-7000 System on a Chip (SoC) to perform real-time object detection. Using the MS-COCO dataset, the proposed study showed an improvement in resource utilization with approximately 42 thousand (78%) look-up tables, 56 thousand (52%) flip-flops, 65 (46%) BRAMs, and 19 (9%) DSPs at a frequency of 250 MHz, improving the effectiveness compared to previous simulated results.
THE ROLE OF THE CLEAN ENERGY TRANSITION IN GLOBAL PRACTICE: EMISSION REDUCTION, UTILIZATION AND STORAGE OF HYDROCARBON
Authors: Mammadov T. U. , Mammadzade P. U.
Published: February 2024

The energy sector is the largest source of greenhouse gas emissions into the atmosphere, contributing to climate change. In turn, climate change can disrupt energy networks themselves, strain infrastructure and create security risks for people.

Producing electricity and heat by burning fossil fuels – coal, oil or gas – produces large amounts of greenhouse gases, such as carbon dioxide and nitrous oxide, which blanket the Earth and trap the sun’s heat.

Carbon abatement, utilization, and storage involve reducing carbon dioxide levels, typically at large single-point sources such as power plants or industrial facilities that use fossil fuels or biomass as fuel. If the resulting CO2 is not used on-site, it is compressed and transported by pipeline, ship, rail, or truck for use in a variety of applications, or injected into deep geologic formations such as depleted oil and gas reservoirs and saline aquifers.

Hydrocarbon abatement, utilization and storage can be retrofitted into existing power plants and industrial plants, allowing them to operate continuously. Companies, through restructuring, can address hydrocarbon emissions in sectors that are difficult to reduce capacity, especially in sectors such as cement, steel or chemicals. Reducing emissions, utilization and storage of hydrocarbon can balance emissions that are impossible or technically difficult to reduce.