bluuebunny/crossref_metadata_2025 huggingface dataset:
Minimasi Biaya Distribusi pada UMKM Keset Samian dengan Metode VAM dan Modi
Authors: Abas  , Nuriyanto
Published: November 2024

Transportation methods are methods used to optimally manage the distribution of goods from suppliers to destinations. The method used is Vogel's Approximate Method (VAM) and Modified Distribution (MODI). This research aims to minimize distribution costs for Keset Samian MSMEs. Samian Doormat UMKM is a small and medium business engaged in the production of doormat crafts. The Samian Doors Umkm experiences problems in managing distribution costs efficiently which has a direct impact on business profits. This research uses primary and secondary data collection related to costs. distribution, demand, and production capacity. The data was analyzed using VAM to determine the initial optimal cost solution in allocating the distribution of doormat products. The results of the VAM method were further optimized using the MODI method to achieve minimal costs in the distribution of doormat products. The research results show that the VAM and MODI methods are able to reduce distribution costs significantly compared to the traditional methods currently used by the Samian Doormat MSMEs. Where from the initial cost of Rp. 4,250,000 to Rp. 2,843,500 which experienced a decrease in transportation costs of Rp. 1,406,500 or 33.09%. So the results of calculating transportation costs for UMKM Keset Samian are optimal and increase business profits.
Pengaruh Asimetri Informasi, Financial Distress, dan Good Corporate Governance terhadap Manajemen Laba
Authors: Tifalia Izzati Yaumi Sabila  , Endah Susilowati
Published: November 2024

This study aims to test and prove empirically the effect of information asymmetry, financial distress, managerial ownership, and audit committee on earnings management. The population used is all annual reports of infrastructure companies in the building construction sector listed on the Indonesia Stock Exchange for the period 2018-2022, with a total sample of 12 companies. The test method uses partial least square (PLS) which is processed with SmartPLS for Windows Version 3.0. The results showed that information asymmetry, financial distress, managerial ownership, and audit committee have a positive and significant effect on earnings management.
Pengaruh Brand Ambassador dan Korean Wave Terhadap Minat Beli NCTzen pada Produk Somethinc
Authors: Cutisah  , Netti Nurlenawati  , Dexi Triadinda
Published: November 2024

This research aims to investigate the influence of Brand Ambassador and Korean Wave on NCTZen's purchasing interest in Somethinc products. This research is quantitative, with 63.3 thousand NCTzens who are followers of the NCT Dream fan account (yodream25) as the population. The sample size of 96 respondents was calculated using the Cochran formula by applying a non-probability sampling method, purposive sampling type. Data analysis was processed using the path analysis method, with data collection through distributing questionnaires using Google Form. Using data analysis tools with SPSS version 27. The results show that there is a significant positive relationship between Brand Ambassador and the Korean Wave. Apart from that, this research also reveals that Brand Ambassador has a significant influence in influencing NCTzen's buying interest in Somethinc products, the Korean wave phenomenon also influences NCTzen's buying interest in Somethinc products. Meanwhile, Brand Ambassador and Korean Wave simultaneously influence NCTzen's buying interest in Somethinc products.
Analisis Pengaruh Kelengkapan Produk dan Promosi Penjualan Terhadap Keputusan Pembelian Konsumen di Transmart KarawanG
Authors: Winda Apriani  , Sihabudin  , Robby Fauji
Published: November 2024

The research was conducted at Transmart Karawang. In the current era of globalization, demand from consumers is increasing so as to provide profitable potential for the business world. A survey was conducted on the customer value index of 10 stores in Indonesia, one of the retail companies that is experiencing these problems is Transmart which occupies the fourth position. Reporting from kompas.com, it is said that at least 12 Transmart outlets will be permanently closed throughout 2022. The problem of declining sales levels at Transmart Karawang, as evidenced by the decreasing number of customers visiting the store, is the main subject of this study. This phenomenon is believed to arise due to consumer skepticism about their purchasing choices, which are influenced by product completeness and sales promotions. The purpose of this observation is to understand how product completeness and sales promotion affect consumer purchasing decisions at Transmart Karawang.
Translated with DeepL.com (free version)The subjects of this research are consumers or customers of Transmart Karawang. The research methodology used quantitative and survey methodologies. The applied data sources include main data and supporting data, while the applied data collection techniques include questionnaires, face-to-face interactions, observations, and literature studies. A research sample of 99 respondents was selected from a population of 8422 using the Slovin formula. This research utilizes multiple linear regression analysis methodology using SPSS version 27.0 software to evaluate the effect of product completeness and sales promotion on purchasing decisions at Transmart Karawang.
The research findings show that 82.9% of consumers in Transmart Karawang are influenced in their purchasing choices by the presence of product completeness and purchase promotions. A total of 17.1% of the evaluation was influenced by unresolved issues in this study.
Implementasi AI sebagai Kesiapan Mahasiswa Akuntansi untuk Menghadapi Dunia Kerja
Authors: Faradila Rahma  , Pancawati Hardiningsih
Published: November 2024

This is research examines how the study program curriculum influences the competency of accounting students. This research also examines the influences of the study program curriculunm and accounting student competencies on accounting students’ confidence in working with Artificial Intelligence (AI) so that their role is not completely replaced by AI. This research uses descriptive research with a quantitative approach carried out by distributing questionnaires to Bachelor of Accounting students at Stikubank University Semarang. Sampling used a purposive random sampling technique by collecting a sample of 116 respondents. This results show that the curriculum influences student competence. Apart from that, the research results show that the curriculum and competencies influence student’s self-confidence. Universities need a curriculum that provides various practice-related cases to improve competency related to the ability and operation of accounting software so that students have high self-confidence.
Pengungkapan Kinerja Lingkungan Emisi Karbon Pada Perusahaan Farmasi Proper dan Non Proper di Indonesia
Authors: Suherman Ruben , Faqieh Akbar Muhamnad , Ramadhan Yanuar
Published: November 2024

This research aims to determine the differences between PROFER and Non-PROFER regarding the disclosure of the carbon emissions environmental performance of pharmaceutical companies listed on the IDX for the 2019-2023 period. The population in this research is pharmaceutical companies listed on the Indonesia Stock Exchange and having PROFER and Non-PROFER ratings in 2019-2023. Sampling was carried out using the Purposive Sampling method. The research results show that there is no market reaction to mergers and acquisitions which is indicated by the value of no difference in the disclosure of environmental performance of carbon emissions produced by PROFER and NON PROFER pharmaceutical companies on the IDX for the 2019-2023 period.
Pengaruh Sustainability Report (SR), Corporate Social Responsibility (CSR) Dan Leverage Terhadap Tax Advoidance
Authors: Suliawati Mega , Septiawati Rohma , Rachpriliani Awaliawati
Published: November 2024

Tax avoidance, especially if done through tax planning, is a legitimate way to reduce taxes while still complying with tax rules. This study aims to determine the influence of leverage, sustainability report (SR), and corporate social responsibility (CSR) on tax avoidance. Secondary data is one type of data used in this quantitative research procedure. Samples were taken from nineteen mining companies listed on the Indonesia Stock Exchange (IDX) and produced 94 samples between 2018 and 2022. IBM SPSS 26 software was used as a test tool in this study. Sampling was done using purposive sampling techniques
Pengaruh Pajak Daerah, Retribusi Daerah dan Lain-Lain Pendapatan Asli Daerah yang Sah Terhadap Belanja Daerah di Kabupaten Karawang TAhun 2018-2022
Authors: Rifaldi Achmad , Jajang Suyaman Dede , Nurhasanah Nunung
Published: November 2024

This research aims to analyze and explain the influence of regional taxes on regional expenditure, to determine the influence of regional levies on regional expenditure, to determine the influence of other legitimate regional original income on regional expenditure. To find out and analyze simultaneously regional taxes, regional levies, other influences of legitimate regional original income on regional expenditure in Karawang district. This research method uses quantitative verification, the sample used is the Karawang district realization report. The analytical test used is multiple linear regression analysis, with partial and simultaneous hypothesis testing. The results of this research show that regional taxes partially have a positive and significant effect on regional spending with a contribution of 42.51% which has a strong relationship with regional spending. Regional levies partially have a positive and significant effect on regional spending with a contribution of 17.06% which has a weak level of relationship with regional spending. Other partially valid PAD does not have a significant but positive effect on regional spending because it has a contribution of 10.96% which has a weak level of relationship with regional spending. Regional taxes, regional levies and others -others: Legal PAD simultaneously has a positive and significant effect on regional spending with a contribution of 50.9%, while heredity is influenced by other people
Pengaruh Pengetahuan, Religiusitas dan Lingkungan Keluarga terhadap Minat Berkarir di Bank Syariah Dengan Memoderasi Motivasi
Authors: Fariza Islamiyah  , Luqman Hakim
Published: November 2024

One of the careers that can be an option for students of Islamic Economics is a career in Islamic Banking. This study was conducted to analyze the influence of Islamic bank knowledge, religiosity, and family environment on interest in a career in Islamic banks, with motivation as a variable of moderation. The population in this study comprised 164 students of the Islamic Economics Study Program, with a sample of 116 students selected using a simple random sampling method. Data collection was carried out by distributing questionnaires in the form of Google Forms. The data analysis techniques performed in this study included instrument validity and reliability tests, classical assumption tests such as normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing included multiple linear regression tests and MRA tests. The results of the analysis using the SPSS 26 program showed that knowledge of Islamic banks, religiosity, and family environment significantly influence career interest in Islamic banks. However, the motivation variable could not moderate the influence of Islamic bank knowledge, religiosity, and family environment on career interest in Islamic banks. This indicates that while these factors are important, motivation alone does not strengthen their impact on career interest in this field.
Analisis Social Media Marketing dan Sales Promotion Terhadap Minat Beli UMKM Sweet Ice
Authors: Winanda Ayu Risma Maulida  , Sihabudin  , Robby Fauji
Published: November 2024

The development of technology and social media has accelerated rapidly, it is not wrong if this condition is an opportunity for business actors to use it as a marketing medium for their business products to reach more consumers. Sweet Ice Tempuran is an MSME in the culinary sector that implements social media platforms as an effort to attract and reach more consumers. This study intends to analyze the influence of social media marketing and sales promotion on purchasing interest. This study involved 96 consumers from MSME Sweet Ice. The data collection technique used was through the use of a questionnaire; and data analysis was carried out by applying hypothesis testing using multiple regression analysis with the help of SPSS 25.0. The results of this study show that partially, the variables social media marketing (X1) and sales promotion (X2) have a positive and significant influence on purchase interest (Y). And simultaneously the variables social media marketing (X1) and sales promotion (X2) have a significant effect on purchase interest (Y) by 52.6%, while other results are influenced by other variables.
Pengaruh CR, TAT, LTDER, dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Perusahaan Sektor Industri Retail yang Terdaftar di BEI (2019-2022)
Authors: Hijr Widya Pangestu  , Sri Sudarsi
Published: November 2024

This research aims to analyze the impact of the Current Ratio, Total Asset Turnover, Long-Term Debt to Equity, and Company Size on profit growth in retail sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The data used were obtained from financial statements accessed through the IDX website. This research employs purposive sampling method. The data were analyzed using Multiple Linear Regression. The results show that Company Size has a positive and significant effect on profit growth, while the Current Ratio and Total Asset Turnover have no effect on profit growth, and Long-Term Debt to Equity has a negative and significant effect on profit growth.
Pengaruh Kecukupan Modal, Risiko Kredit, Risiko Likuiditas dan Pengelolaan Aset Produktif Terhadap Profitabilitas : Studi Keuangan pada Bank Umum Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022
Authors: Ulpa Fhirda Putriana , Jhoansyah Dicky , Sunarya Erry
Published: November 2024

A bank's profitability is an important indicator of its financial health and future aspirations. Increasing profitability requires effective, efficient management and building public trust. The aim of this research is to determine the effect of Capital Adequacy Ratio, Non Performing Loans, Loan to Deposit Ratio, and Net Interest Margin on Returns on Assets for the period 2019 to 2022. The population in this research is financial reports on the Indonesia Stock Exchange (BEI). The objects of this research are Capital Adequacy Ratio (X1), Non Performing Loans (X2), Loan to Deposit Ratio (X3), Net Interest Margin (X4) and Return On Assets (Y). The research method used is descriptive and associative with a quantitative approach. The data analysis techniques used in this research are statistical and descriptive. Which uses a number of tests such as the classic assumption test which consists of normality test, multicollinearity, heteroscedasticity, multiple linear regression analysis, multiple correlation coefficient, coefficient of determination, hypothesis test (t test) and (f) test using the SPSS application. The research results show that from the t test (partial) the Capital Adequacy Ratio partially shows a result of 0.019 where tcount is 0.019<ttable 2.021 with a significance value of 0.019, next for Non Performing Loans shows Tcount<Ttable (0.145<2.021) with a significance value of 0.145, then for Loan to Deposit Ratio shows a Tcount of 0.035<Ttable 2.021 with a significance value of 0.035 and Net Interest Margin shows a Tcount of 0.001<Ttable 2.021 with a significance value of 0.001. The conclusion is that CAR, NPL, LDR partially have no influence on Return On Assets, while NIM partially has an influence on profitability.
Manajemen Risiko Bisnis BMT di Tengah Pandemi COVID-19
Authors: Ahmadiono  , M.F. Hidayatullah
Published: November 2024

The economic contraction in the MSME (Micro Small and Medium Enterprises) sector during the Covid pandemic directly impacted financial business performance. On a micro scale, BMT (Baitul Maal wat Tamwil) as a sharia microfinance institution is affected by the weakening of economic activity in the MSME sector. This is understandable because in its activities, BMT makes MSMEs its business partners. From a business aspect, the impact experienced by BMT is the emergence of various risks; increasing problematic financing, liquidity and operational risks. The results of this qualitative research show that; Firstly, business risks that arise at BMT NU Jawa timur Balung Branch and BMT UGT Nusantara Rambipuji Jember include financing risk, operational risk and liquidity risk. Financing risk is characterized by a high number of problematic financing. Meanwhile, operational risks are characterized by restrictions on access to the office, physical distancing, and increased operational costs. Meanwhile, liquidity risk is characterized by an abundance of funds in cash. Second, risk management at BMT NU Jatim Balung Branch and BMT UGT Nusantara Rambipuji Jember is carried out sequentially starting from risk identification, measurement, analysis and control activities. Based on this process, tactical steps are then developed to handle each aspect of risk. Financing risks include financing moratorium steps, intensive collection, restructuring and creating reserves for losses. Operational risks are approached by the issuance of new rules regarding office operating systems and rules related to the implementation of Health procedures.
Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019
Authors: Puspitasari Intan , Hartelina Hartelina , Suartini Sri
Published: November 2024

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.
Analisis E-Service Quality Terhadap Online Repurchase Intention dengan E-Trust Sebagai Variabel Mediasi
Authors: Nurcahya Kamila Adinda Sofie , Komariah Kokom , Saori Sopyan
Published: November 2024

E-commerce service performance is very flexible, where users cannot ensure that the online store provides the best service (e-service quality), so this must be considered by every e-commerce because excellent service quality will increase user e-trust thereby creating online repurchase intention. The purpose of this study is to determine the effect of e-trust in mediating the relationship between e-service quality and online repurchase intention. The method used in this research is quantitative method with descriptive and verificative approach. The population in this study were residents of Sukabumi City with an age range of 15-49 years. The sample of this study amounted to 200 respondents who were then analyzed using SEM (Structural Equation Modeling) techniques with the help of IBM SPSS AMOS version 24. The results of data processing show that e-service quality has a significant effect on e-trust with a Critical Ratio (CR) value of 9.552> 1.65 (the value on the t-table for a significance level of 5% is 1.65). E-trust has a significant effect on online repurchase intention with a CR value of 4.021> 1.65 (the value on the t-table for a significance level of 5% is 1.65). And e-trust successfully mediates the relationship between e-service quality and online repurchase intention with a value of 2,954.
Pengaruh Keterlibatan Kerja, Pelatihan Kerja dan Lingkungan Kerja Terhadap Komitmen Karyawan
Authors: Saputri Andini Bella , Fauzan Mohammad
Published: November 2024

This study aims to analyze (1) the influence of work involvement on employee commitment; (2) the effect of job training on employee commitment and (3) the effect of the work environment on employee commitment of the Grand Candi Hotel Semarang The research sample was 110 employees of the Grand  Candi  Hotel Semarang. This type of research is explanatory research. Data collection uses a questionnaire using a google form, which is then sent to each respondent. Data analysis using regression with the help of SPSS software version 16. The results of the research findings show that: (1) employee involvement has a positive effect on employee commitment, (2) employee training has a positive effect on employee commitment, (3) the work environment has a positive effect on employee commitment at the Grand Candi Hotel Semarang.
Pengaruh Uang Saku, Literasi Keuangan, dan Love of Money Terhadap Manajemen Keuangan Pribadi Mahasiswa KIP-K Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya
Authors: Anis Lestari  , Susanti
Published: November 2024

Personal financial management is the activity of managing and recording the finances of each individual used in meeting daily or future needs. The purpose of this study was to determine the effect of pocket money, financial literacy, and love of money on the personal financial management of KIP-K students at the Faculty of Economics and Business, Surabaya State University. This type of research is quantitative research. Data collection using questionnaires and tests. The research population used a limited population, namely KIP-K students at the Faculty of Economics and Business, Surabaya State University. The research sample used was purposive sampling. The research sample obtained was 98 students, with a trial of 50 students. The data was processed with the help of IBM SPSS 25 with the research instrument test, classical assumption test, and hypothesis testing.The results showed that 1) There is a significant influence of pocket money on student personal financial management, 2) There is a significant effect of financial literacy on student personal financial management, 3) There is a significant effect of love of money on student personal financial management, and 4) There is a significant effect of pocket money, financial literacy, and love of money on student personal financial management.
Pemanfaatan Sistem Informasi Akuntansi dalam Menunjang Pengendalian Internal Pemberian Kredit pada Bank Negara Indonesia
Authors: Stefhany Angela Davit  , Devi Astriani  , Ihsan Nasihin
Published: November 2024

The purpose of this research is to assess and understand how information systems are used to support internal control during the Bank Negara Indonesia (BNI) credit granting process. Accounting information systems (AIS) play an important role in ensuring the accuracy and reliability of financial data, thereby reducing the potential for errors and fraud. .The research method uses qualitative methods. Data collection was carried out through intensive interviews with management and related employees as well as examining internal documents. The analysis techniques used were data collection, data presentation, data reduction and drawing conclusions. The results show that the implementation of SIA at BNI has significantly increased the efficiency of internal control and the lending process while minimizing related risks. This improvement, despite several cases of non-performing loans (NPL), is in line with Mulyadi's internal control principles, which focus on a clear organizational structure , effective authority systems, and good operational practices.
Anteseden Niat Beli Konsumen pada Produk Janji Jiwa
Authors: Razul Riza Kautsar Isyraaq , Hayuningtias Kristina Anindita
Published: November 2024

This article discusses research on three factors that influence consumers' purchase intentions for a coffee shop in Semarang City, these three factors consist of Social Media Marketing, Brand Image and Brand Awareness. Kopi Janji Jiwa is the object chosen in this research which was taken to distribute questionnaires to consumers in the city of Semarang. This research uses primary data obtained from the results of a questionnaire that was filled out by 100 consumers as respondents using the purposive sampling method as an approach. The data processing results from this research used SPSS version 25 software in testing validity tests, reliability tests, model tests and hypothesis tests. Research findings show that Social Media Marketing does not have a significant influence on Purchase Intention to Kopi Janji Jiwa. Brand Image also does not have a significant influence on Intention to Buy Janji Jiwa Coffee, while Brand Awareness has a significant influence on Intention to Buy Janji Jiwa Coffee. From the results of this research it can be concluded that not everyone has the intention to buy just by looking at the Brand Image or Social Media Marketing of a brand, but the majority of respondents have the intention to buy on the basis of brand awareness which can be recognized and remembered in various situations or environments..
Analisis Faktor – faktor yang Memengaruhi Financial Management Behavior pada Mahasiswa Universitas Muhammadiyah Sukabumi
Authors: Vini Eka Paksi  , Nor Norisanti  , R. Deni Muhammad Danial
Published: November 2024

The purpose of this study was to determine the factors that influence financial management behavior. This study uses a quantitative approach by collecting data through questionnaires distributed to 97 respondents. The population in this study were students of the Muhammadiyah University of Sukabumi. The data analysis technique used statistical and descriptive analysis with the help of SPSS Statistic Program Version 20. The results of this study indicate that partially financial attitude shows a significance value of 0.030 or <0.05, then financial self-efficacy shows a significance value of 0.000 or <0.05, it can be concluded that financial attitude and financial self-efficacy have a positive and significant influence on financial management behavior of students. As for locus of control shows a significance value of 0.446 or> 0.05, it can be concluded that locus of control does not have a significant influence on financial management behavior. Furthermore, simultaneously the results show a value of 0.000, it can be concluded that the three independent variables have a significant and positive influence on the financial management behavior of students of the Muhammadiyah University of Sukabumi.
Pengaruh Kompensasi dan Motivasi Kerja Terhadap Kinerja Karyawan pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang
Authors: Rizqa Aulia Islami  , H. Asep Jamaludin  , Nandang
Published: November 2024

This research aims to determine the effect of compensation and work motivation on employee performance at the Karawang Regency Personnel and Human Resources Development Agency (BKPSDM). The method used was quantitative descriptive sampling, which used saturated sampling, while obtaining data was carried out by distributing questionnaires to 53 employee respondents BKPSDM who then analyzed the influence partially and simultaneously using Path Analysis of the coefficient of determination as well as testing the t test and f test. The research results show that: the influence of compensation and work motivation on employee performance is positive and significant, so the compensation path coefficient is 0.888, which means that compensation is greater than the motivation variable, namely 0.172, which means that motivation has a greater influence on employee performance. Based on the research results, it can be concluded that compensation partially influences the performance of Karawang Regency employees BKPSDM. Motivation influences employee performance at BKPSDM Karawang Regency and simultaneously compensation and work motivation influence employee performance at BKPSDM Karawang Regency.
Pengaruh Stres Kerja, Motivasi Kerja, dan Pengembangan Karir terhadap Kinerja Karyawan pada CV. Semesta Mendukung Indonesia (Semarang)
Authors: Dwi Haryanti Restu , Kasmari Kasmari
Published: November 2024

This research aims to explain and assess the influence of work stress, work motivation and career development on the performance of CV employees. The Universe Supports Indonesia. This research applies quantitative methodology with a sample of 80 respondents. Sampling uses a saturated sampling technique or what can be called a census, where all members of the population are used as samples. Data analysis in this study used SPSS version 25.0. The results of this data processing are the results of the validity test, reliability test, f test, coefficient of determination test, and t test results. The results of the research can be concluded that work stress has a negative and insignificant effect on employee performance, work motivation has a negative and insignificant effect on employee performance, and career development has a positive and significant effect on employee performance.
Pengaruh Bauran Pemasaran Terhadap Keputusan Menjadi Anggota di BMT Al-Ishlah Kota Jambi
Authors: Frissia Friszki Melati  , Anzu Elvia Zahara  , Muhammad Subhan
Published: November 2024

The purpose of this study was to determine whether the marketing mix consisting of product, price, location, and promotion has a significant effect on the decision to become a member of BMT Al-Ishlah Jambi City. The method and type of research used is quantitative influence. The research was conducted at BMT Al-Ishlah Jambi City because it is easy to collect data and obtain research permits, support for academic research and a sufficient population of 564. The sampling method used was simple random sampling, so that 85 samples were obtained. The research instruments used documentation and questionnaires. The data processing and analysis methods used in this study include descriptive analysis, validity and reability tests, data analysis and hypotesis testing. The results showed that the product, location and promotion variables partially had No. significant effect on the decision to become a member of BMT Al-Ishlah Jambi City, while on the price variable partially had a positive and significant effect on the decision to become a member of BMT Al-Ishlah Jambi City. And simultaneously, the variables of product, price, location, and promotion affect the decision to become a member of BMT Al-Ishlah Jambi City.
Pengaruh Locus of Control dan Lingkungan Kampus Terhadap Personal Financial Management yang Dimediasi oleh Hasil Belajar Akuntansi Keuangan Menengah 1 Mahasiswa Program Studi Pendidikan Akuntansi
Authors: Yuliazizah Ajeng Mahana , Han Tantri Hardini
Published: November 2024

The purpose of this research is to determine the effect locus of control and the campus environment towards personal financial management which is mediated by the learning outcomes of Intermediate Financial Accounting 1. This type of research is quantitative research with data collection techniques using questionnaires. The population of this study were students of the Accounting Education Study Program class 2020 – 2022 who had taken the Intermediate 1 Financial Accounting course and the sampling technique used simple random sampling. The data analysis technique uses SPSS version 29 analysis. The results of the research are 1) there is a positive and significant influence locus of control and AKM 1 learning outcomes towards personal financial management, 2) there is no influence between the campus environment and personal financial management, 3) there is a positive and significant influence locus of control and the campus environment on AKM 1, 4) learning outcomes simultaneously locus of control, campus environment, and AKM 1 learning outcomes influence personal financial management, 5) AKM 1 learning outcomes are able to mediate locus of control and the campus environment towards personal financial management.
Pengaruh Sustainability Reporting, Dewan Komisaris Independen Terhadap Financial Distress dengan Sales Growth Sebagai Variabel Moderasi
Authors: Zahranie Aurora Maulida , Lukita Carolyn , Nasihin Ihsan
Published: November 2024

The phenomenon that occurred in this research regarding the growth ratio in chemical sector manufacturing companies in Indonesia in 2019-2022 experienced a decline due to fluctuations which would result in financial difficulties. This research aims to determine the influence of sustainability reports, an independent board of commissioners on financial distress and sales growth as a moderating variable. The data collection technique is downloading annual reports from the official Indonesian Stock Exchange website www.idx.co.id or chemical sector manufacturing company websites, so that there are 25 companies as a population with a sample size of 100 using a purposive sampling method. Data processing with SmartPLS version 4 software uses a partial least squares (PLS) approach. The results of this research show that the variable sustainability report, independent board of commissioners has a significant influence on financial distress. Sales growth can moderate the influence of the sustainability report on financial distress and the influence of the independent board of commissioners on financial distress.
Pengaruh Social Media Marketing Terhadap Repurchase Intention Melalui eWOM pada Produk The Originote di Indonesia
Authors: Desdia Mulyadi  , Fitriani Nur Utami
Published: November 2024

Public awareness of skincare is increasing as evidenced by the income from beauty and care products in Indonesia which reached IDR 111.83 trillion. As a skincare brand, The Originote has been able to outperform its competitors through Social media marketing. Social media is a platform for distribution and communication of information between brands and consumers. The role of eWOM in this context is as a strong source of information to find out information from consumers by providing product reviews, recommending or simply sharing experiences. With the Social media marketing and eWOM that have been carried out, it is hoped that it can help the company in growing Repurchase Intention for The Originote products. The aim of this research is to determine the influence of Social media marketing on Repurchase Intention through eWOM. The research method used is a descriptive and quantitative approach. Data collection was through distributing questionnaires and sampling using the probability sampling method in the form of simple random sampling. The sample used in this research was 385 respondents. This research uses SmartPLS version 3 software to process the data. The results of this research found that Social media marketing influences Repurchase Intention, Social media marketing influences Electronic Word of Mouth, Electronic Word of Mouth influences Repurchase Intention and Social media marketing which is mediated by Electronic Word of Mouth influences Repurchase Intention.
Pengaruh Karakteristik Perusahaan Terhadap Audit Delay
Authors: Shafa Alya Chairunnisah  , Ni Nyoman Alit Triani
Published: November 2024

The impact of firm attributes including size, subsidiaries, audit firm size, leverage, profitability, and audit fees on audit delay is investigated in this study. The financial accounts of the company must be submitted on schedule, but in 2022, a number of corporations have not submitted their reports on time despite having been granted a grace period. This is the focus of the study so it needs to be studied further. Panel regression is used in this study to test the hypothesis using 1,180 sample data from three sectors of companies listed between 2018 and 2022 on the Indonesia Stock Exchange. The analysis's findings indicate that while firm size, subsidiaries, leverage, and audit fees have no effect on audit time, audit firm size and profitability do. This study contributes to academic research on company characteristics for reporting financial statements on time, especially in Indonesia. The results of this research can be used by users of financial reports in reviewing the effectiveness of company operations for continued investment and also useful for companies so that companies can be open about information and the accuracy of submitting financial reports. The new thing in this study is the use of samples of three company sectors that have the highest number of audit delay companies as the main focus of investors to invest their funds in these companies, so this study reflects the need for timeliness of financial reporting, especially for BEI listed companies.
Inovasi Kebijakan Publik Melalui Aplikasi Terintegrasi
Authors: Muhammad Rachmadani Tarmiji  , Lilis Hariyana  , Riko Ajie Prabowo  , Uni W Sagena
Published: November 2024

This research aims to analyze the implementation of public policies through integrated applications, with a case study on the Samarinda Integrated Application (SANTER). The SANTER application is part of the Samarinda City Government's initiative to realize the smart city concept, which aims to improve the efficiency of public services, strengthen transparency, and facilitate interaction between the government and the community. This study uses Edward III's theory of public policy implementation, which includes four main elements: communication, resources, disposition, and bureaucratic structure. The analysis was conducted by collecting secondary data from annual reports, user satisfaction surveys, and news articles related to the implementation of the SANTER application. The results show that effective communication between the government, policy implementers, and the community is crucial to the success of this application. Adequate human resources and technology are also key factors, although there are still challenges in terms of limited resources at the sub-district and village levels. The disposition or attitude and commitment of public officials towards the SANTER application is very positive, as demonstrated by the full support of the mayor and heads of relevant agencies. An efficient bureaucratic structure and good coordination between agencies also played an important role in the implementation of this application.
Strategi Pengembangan Ekonomi Kreatif pada Subsektor Wisata Kuliner Berbasis Kearifan Lokal di Kota Sampang
Authors: Riyan Bagus Nugroho  , S Anugrahini Irawati
Published: November 2024

The creative economy has become one of the fastest growing sectors in Indonesia, making a significant contribution to the local economy. Culinary tourism, one of the sub-sectors of the creative economy, plays a major role with the potential for developing culinary tourism based on local wisdom in various regions, including Sampang, Madura. This study aims to determine the problems being faced, and how the creative economy development strategy is in the culinary tourism sub-sector based on local wisdom in the city of Sampang. The method used in this study is a qualitative descriptive research method. The findings of this study are expected to help formulate an effective strategy to strengthen the creative economy in Sampang in the culinary tourism sub-sector. The results of the study show that the problems faced by culinary entrepreneurs based on local wisdom in the city of Sampang include the lack of innovation in product development and interior design, the lack of optimal use of technology as a promotional medium, and the limited number of skilled human resources. The development strategy carried out by innovating in product packaging and taste, maintaining product uniqueness, maintaining product authenticity, while creating new innovations in presentation and packaging.
Analisis Pengaruh Liberalisasi Keuangan dan Perdagangan Internasional terhadap Pertumbuhan Ekonomi di Indonesia
Authors: Paul Usmany
Published: November 2024

Sektor keuangan memiliki peranan penting dalam peningkatan produktivitas dan perekonomian suatu negara. Perkembangan sektor keuangan akan memperbaiki alokasi sumberdaya keuangan menjadi lebih produktif dan mendukung pertumbuhan ekonomi. Perkembangan sektor keuangan akan menentukan proses mobilisasi dana secara efektif dan efisien dari unit surplus surplus ke unit defisit. Dalam beberapa dekade terakhir terjadi peningkatan aliran dana masuk dan keluar dari suatu negara sebagai akibat liberalisasi di sektor keuangan. Penelitian ini bertujuan untuk menguji variabel liberalisasi keuangan dan perdagangan internasional terhadap pertumbuhan ekonomi. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif.  Data yang digunakan adalah data tahunan dari periode 2014-2023. Untuk analisis data, digunakan analisis regresi linier berganda dengan menggunakan Statistical Package for Social Science, atau SPSS. Adapun  hasil penelitian ini menunjukkan variabel liberalisasi keuangan dan perdagangan internasional berpengaruh terhadap pertumbuhan ekonomi.
Pengaruh Pendapatan Asli Daerah, Belanja Barang atau Jasa, dan Belanja Modal Terhadap Sisa Lebih Pembiayaan Anggaran pada Provinsi Bengkulu
Authors: M. Novan  , Nelly Masnila  , Nurhasanah
Published: November 2024

This research aims to determine the influence of regional original income (PAD), expenditure on goods/services, and capital expenditure on the budget surplus in the province of Bengkulu from 2017 to 2021. The population of this study includes 10 regencies/cities in the Bengkulu province. The research employed a saturated sampling method, resulting in 10 regencies/cities being selected as the research sample. The data used in this study were secondary data in the form of the Budget Realization Report of the provincial government in Bengkulu. Multiple regression analysis was used in this study, utilizing SPSS version 26 for data processing. The results of this study indicate that: (1) expenditure on goods/services has an influence on the budget surplus, while regional original income and capital expenditure do not affect the budget surplus. (2) Regional original income, expenditure on goods/services, and capital expenditure have an influence on the budget surplus.
Analisis Kinerja Badan Amil Zakat Nasional Kabupaten Siak dalam Mengentaskan Kemiskinan
Authors: Hafzan  , Saiful Anwar  , Mohamad Torik Langlang Buana
Published: November 2024

According to BPS data, the poor population in Siak district in 2022 will be 25.71 thousand people or 5.07%. An important factor that can influence the level of poverty is income. A solution from an Islamic perspective to the problem of poverty is optimizing zakat. According to Law Number 23 of 2011 concerning Zakat, it is stated that zakat is to realize community welfare and overcome poverty. One of the institutions formed by the government to manage and distribute zakat, infaq and alms is the National Zakat Amil Agency (BAZNAS). The benchmark for the success of alleviating poverty through optimizing zakat is the performance of BAZNAS. This research analyzes the performance of the Siak Regency National Zakat Amil Agency in its efforts to eradicate poverty. This research has two approaches, namely qualitative and quantitative or mixed method. Data sources used in this research include primary data, secondary data, documents and archives and literature studies. Using interview, observation and questionnaire methods, the performance of BAZNAS Siak Regency can be known through the National Zakat Index 2.0 approach. The components of this index are macro dimensions and micro dimensions. The macro dimension reflects the role of the government and society in contributing to building zakat institutions and the micro dimension describes institutional governance and the impact of zakat. The research results show that BAZNAS Siak Regency in two macro dimensions and micro dimensions obtained good performance scores. The good performance of zakat institutions will influence the results of zakat collection, distribution and utilization programs. The influence of good performance will have a direct impact on mustahik in efforts to improve their welfare which will ultimately help the government in alleviating poverty. In this research, it was found that the impact of good BAZNAS performance for mustahik was materially an increase in income and asset ownership, spiritually in the form of increased worship and awareness of zakat.
Pengaruh Perceived Price Terhadap Willing To Buy Jasa Transportasi Indriver dengan Perceived Quality Sebagai Mediator
Authors: Muzhofar Rifky Surya , Widodo Arry
Published: November 2024

Transportation is a fundamental necessity for individuals across all social strata. An efficient transportation system ensures that people can easily traverse geographical distances, connect various communities, and facilitate interactions. The proliferation of online transportation companies has led to increased competition in the industry. As a result, these companies are increasingly focused on creating attractive promotions to influence users' decisions when choosing which application to use. To stand out in this crowded market, companies often introduce various promotions and discounts to attract potential customers. InDrive, a ride-hailing platform, distinguishes itself in the competitive market by offering unique and innovative features: price negotiation. The benefits of this feature include serving price-conscious consumers and offering flexibility to find a ride with a tariff that matches their budget. This innovative approach can generate cost savings for users while providing additional income opportunities for drivers. The research population consists of Telkom University students from the 2021-2023 cohorts, with 100 respondents selected through online questionnaires distributed via social media. The sampling method used was simple random sampling, and the data was analyzed using SPSS. The research findings indicate that the perception of price and the perception of quality on the InDrive application have a significant relationship, quality perception affects the willingness to buy InDrive transportation, price perception affects the willingness to buy InDrive transportation, and quality perception serves as a mediator between price perception and the willingness to buy..
Faktor-Faktor yang Mempengaruhi Indeks Pembangunan Manusia Melalui Belanja Daerah Sebagai Variabel Pemediasi
Authors: Eza Putri Madyansyah  , Dwi Suhartin
Published: November 2024

This research uses quantitative techniques to examine and evaluate the impact of the Revenue Sharing Fund and Special Allocation Fund on the Human Development Index using regional expenditure as a mediating variable. The East Nusa Tenggara region's 110 data points from 22 districts and cities between 2019 and 2023 served as the study's sample. Path analysis and multiple linear regression are the study approaches that are employed. The results of this study prove that increasing the amount of Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) can increase Regional Expenditure, besides that DBH is able to increase the Human Development Index (HDI), DAK and Regional Expenditure have not contributed to changes in HDI, and DAK and DBH have no impact on HDI through Regional Expenditure. This illustrates that the East Nusa Tenggara local government has optimized the allocation of Revenue Sharing Funds through extracting funds by utilizing the potential of natural resources and taxes as a strategy to improve the quality of the Human Development Index through improvements in education, health, and income levels.