bluuebunny/crossref_metadata_2025 huggingface dataset:
Penyebab Kenakalan Remaja di Cipongkor
Authors: Wianda Aulia  , Ageng Saepudin Kanda S
Published: September 2024

Juvenile delinquency is a deviant behavior carried out by young people, this behavior is often found, namely smoking, drinking alcohol, stealing, free sex and gathering until late at night, this is contrary to the law, religious teachings and social norms so that it can disturb the surrounding environment, So this is important to research. Interpersonal communication is considered the most effective for guiding and changing someone's behavior. Children are the responsibility of parents, parents need to prevent juvenile delinquency from occurring. Based on these conditions, research was conducted regarding interpersonal communication between parents and children in preventing juvenile delinquency and to determine parental barriers in preventing juvenile delinquency.
Pengaruh Return On Asset dan Current Ratio Terhadap Dividen Payout Ratio Pada Perusahaan Otomotif Tahun 2018 sampai 2022
Authors: Yosi Afriani  , Mike Kusuma Dewi
Published: September 2024

This research was conducted on the Manufacturing Companies Sub-Sector of Automotive Companies and their components listed on the Indonesian Stock Exchange. This study aims to determine whether the Return on Assets and current Ratio have an influence or not on the partial Dividend Payout Ratio. This research approach uses an associative approach. The population used in this study was 13 companies and the sample that met the criteria (Purposive Sampling) was 8 companies. The data collection technique used in this study awaits documentation techniques and the data source used in this study is a secondary data source published by the company on the official website of the Indonesia Stock Exchange www.idx.co.id. The data analysis techniques used in this study are quantitative, namely multiple linear analysis, hypothesis testing, and determination coefficient tests. Data management using SPSS (Statistical Package For The Social Sciences) version 23 for Windows. The results of this study show that partial Return On Asset does not affect the Dividend Payout Ratio, while the Current Ratio has a positive and significant effect on the Dividend Payout Ratio in Manufacturing Companies, Sub-Sectors of Automotive Companies, and their components listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period.
Pengaruh Kepadatan Penduduk Terhadap Produk Domestik Regional Bruto (PDRB) Per Kapita Provinsi Jawa Barat Tahun 2022
Authors: Tengku Abdillah Azis  , Andreas Sito Saputra  , Salma Nur Azkiya  , Carissa Windiati
Published: September 2024

This study delves into the correlation between population density and Gross Regional Domestic Product (GRDP) in West Java Province during 2022. Employing a quantitative approach, the analysis utilizes pertinent statistical data from the West Java Province Central Statistics Agency. Employing a descriptive correlational design, this research employs a simple linear regression method to scrutinize the relationship between population density and GRDP. The analysis findings reveal a feeble connection between population density and GRDP, with population density exerting a mere 2.7% influence on GRDP. These findings underscore the role of other factors such as Human Resources (HR), Natural Resources (NR), and regional topography in determining the GRDP level of a region.
Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing Sebagai Dasar Penentuan Harga Jual pada Toko Imelda Bakery
Authors: Albertini Noveritas Putri Darabogar  , Henrikus Herdi  , Siktania Maria Diliana
Published: September 2024

This research aims to determine the determination of product selling prices using a full costing and variable costing approach at the Imelda bakery shop. The data sources used in this research are primary data and secondary data. Primary data in this research is from interviews, and secondary data in this research is from financial report data. Data collection techniques used in this research were observation, interviews and documentation. The data analysis technique used in this research, namely quantitative descriptive analysis, is used to explain calculations using the full costing method and variable costing in determining the cost of production and then this information will be used as a basis for determining product selling prices. The results of the research show that the calculations use the method full costing produces higher production value compared to using the variable costing method. This is because the full costing method includes all costs, both fixed and variable, in the calculation of the cost of production, whereas the variable costing method does not include all types of costs, only variable costs.
Pengaruh Live Streaming Dan Diskon Terhadap Minat Beli Konsumen Shopee Pada Mahasiswa Universitas Jambi
Authors: Ilham Ramadhan
Published: September 2024

The fierce business competition in the shopee requires sellers to undertake promotional strategies that can attract consumer interest in buying their products. Therefore, this study was conducted to analyse the impact of live streaming and discounts on purchasing interest in Jambi University students. By using the method of causal quantitative research it is possible to know how the influence of live streaming and discount variables as independent variables on the purchasing interest variable as dependent variables. Out of a total of 30,988 students as a population, only 100 Jambi University students were taken as samples. The data collected through the questionnaire is then analyzed using the evaluation of the measurement model (outer model), the assessment of the structural model (inner model), and the test of the hypothesis. Later from the results of the research it was found that partially live streaming has an influence on buying interest, so with Discount which partially also has an impact on purchasing interest, and simultaneously live streaming and Discount can affect Shopee consumer buying interest in Jambi University Students.
Pengaruh Akuntansi Pertangggungjawaban terhadap Penilaian Kinerja pada KSP Kopdit Plelu Meluk Wolokoli
Authors: Kristina Nafatri Ratna Desi
Published: September 2024

The aim of this research is to find out and analyze the description of the implementation of responsibility accounting, performance assessment and the influence of responsibility accounting on performance assessment at KSP Kopdit Plelu Meluk Wolokoli. This type of research is quantitative descriptive. The population of this study was 30 employees who worked at KSP Kopdit Plelu Meluk and the sampling technique used a saturated sampling technique. The number of respondents in this study was 30 employees. Instrument reliability tests include validity and reliability tests, classical assumption tests include normality tests, heteroscedasticity tests. The data analysis technique uses simple linear regression analysis with hypothesis testing (t test). The results of this research show that Responsibility Accounting (X) has no effect on the Performance Assessment variable (Y).
Pengaruh Capital Intensity, Persistensi Laba dan Risiko Litigasi terhadap Konservatisme Akuntansi pada Perusahaan di Bidang Kesehatan yang Terdaftar di Bursa Efek Indonesia
Authors: Adinda Octaviani  , Suwarno Suwarno
Published: September 2024

This study aims to analyze the effect of capital intensity, earnings persistence and litigation risk on accounting conservatism. The research population consists of companies in the health sector listed on the Indonesia Stock Exchange in 2020-2022. With the purposive sampling method, a sample of 16 companies or 48 observation data was obtained. The analysis method used is multiple linear regression analysis using the SPSS Statistics 25 program. The results of this study indicate that the capital intensity variable and litigation risk have no effect on accounting conservatism. Meanwhile, earnings persistence affects accounting conservatism.
Pengaruh Kualitas Produk, Citra Merek dan Harga terhadap Keputusan Pembelian
Authors: Nova Ardiyansyah  , Suryari Purnama
Published: September 2024

This research examines and analyzes the influence of product quality, brand image, price simultaneously and partially on purchasing decisions. The research approach used in this research is quantitative research. The sample selection criteria in this study were aged 17-28 years who had purchased packaged tea (Tea Pucuk and Teh Botol) during the last 6 months in the West Jakarta area. The questionnaires collected were 160 respondents, the data was then processed using the multiple linear regression method. Based on the results of the analysis, it is known that the variables product quality, brand image, price simultaneously have a positive effect on purchasing decisions. Partially, the variables product quality, brand image, price have a positive influence on purchasing decisions.
Pengaruh Social Media Marketing terhadap Keputusan Pembelian pada Platform Tiktok Shop
Authors: Bunga Nurul Qalbi  , Abdi Akbar Idris  , Muhammad Ilham Wardhana Haeruddin
Published: September 2024

This research investigates the influence of Social Media Marketing on Purchase Decisions on the TikTok Shop Platform for Makassar State University Students Class of 2020-2023. With a quantitative approach, primary data from 140 respondents was analyzed using descriptive methods, assumption testing, validity, reliability and simple linear regression. The results show that Social Media Marketing significantly influences Purchasing Decisions, with a p value = 0.01 < 0.05, a correlation coefficient of 0.741, and an R Square of 0.496, indicating an influence of 49.6%. The implications of this research support the hypothesis (H1) that Social Media Marketing has a positive and significant effect on Purchase Decisions on the TikTok Shop Platform for Makassar State University Students Class of 2020-2023.
Pengaruh Harga dan Promosi terhadap Keputusan Pembelian Sepeda Motor Bekas di Showroom Kurnia Indah Maumere
Authors: Maria Erliana  , Antonius Philipus Kurniawan  , Yosef Tonce
Published: September 2024

This study aimed to (1) determine how much the Price and Promotion influence on Purchasing Desiciond for used motorbikes at Showroom Krnia Indah Motor Mamere (2) analyze the effect of price and promotion on purchasing decisions for used motorbikes and promotion and purchasing decision for used motorbikes at the Showroom Kurnia Indah Motor Maumere both partially and simltaneosly. The research population was Showroom Kurnia Indah Motor Maumere consumers, as many as 32 people. Due to limited poplation, then this research was conducted by cencus or saturated sampling. Data was collected throght questionnaires and analyzed using descriptive and statistic inferential methods, namely multiple linear regression Hypothesis testing was done throght the F and t-test. Based on descriptive analysis, it reveals that the Purchasing, Price and Promotion variables were categorized as good. The statistical results of thet-tests shows that partially the Price variable had a positive and significant effect on the Purchasing Decision variable. While promotion had a significant effect on Purchasing Decisions. The result of the f-test show that simltaneosly all independent variables, consisting of the Price variable (X1) and promotion variable (X2), had a significant effect on the Purchasing Decision variable. The result of the Determination analysis show that the two independent variables in this study were able to explain the fluctantion of Purchasing Decions by 45.5%.
Pengaruh Pengembangan Sumber Daya Manusia dan Motivasi terhadap Kinerja Karyawan Golden Tulip Springhill
Authors: Cucun Sundari Putri  , Desmon Desmon  , Armalia Reny WA
Published: September 2024

The quality of a good lodging place or hotel will not be separated from the optimal performance of employees. This is in line with the increasing business development causing competition between economic actors in the hospitality sector to be tighter, so to be able to compete companies must pay attention to quality in the field of HR, in order to improve the development of employee performance and optimize all aspects and motivate employees related to company activities. Human resource development is needed so that the level of performance in employees is more creative and innovative. The type of data used in this study is quantitative data collected in the form of respondents' opinions, attitudes, experiences, and other characteristics. When used to determine certain samples and populations, quantitative research techniques can be considered as positivism-based research methodologies based on the results of t tests of human resource development variables and motivation to produce t count greater than t table (1,997) and a Sig value of less than 0.05 This means that there is a partial influence on employee performance that the impact variable between human resource development and motivation has an effect significant to employee performance. As a result, the hypothesis in this study is that together human resource development and motivation have an influence on employee performance.
Analisis Penerapan Pajak Penghasilan Pasal 23 Atas Jasa pada PT. Store Send E-Logistic Indonesia
Authors: Wahyu Widjayanti  , Ayu Andrianie  , Lince Afri Yenny  , Dyah Palupi
Published: September 2024

This research was conducted at PT. Store Send E-Logistic Indonesia is a service company that provides comprehensive e-logistics solutions, starting from product management services in warehouses, online store management to the product delivery process to customers. The aim of this research is to determine and analyze the suitability of the application of PPh Article 23 in connection with the use of services at PT. Store Send E-Logistics Indonesia. The method used in this research is descriptive qualitative with primary data where direct observations and interviews were carried out with companies directly involved in managing PPh Article 23. The results of this research show that the company has carried out its Withholding, Deposit and Reporting obligations in accordance with tax regulations. especially law number 36 of 2008, although there were several errors caused by internal company parties.
Pengaruh Financial Stability, Nature Of Industry, Dan Change In Auditor Terhadap Financial Statements Fraud
Authors: Inday Hardika  , Najwa Balqis  , Nera Marinda Machdar
Published: September 2024

Fraud is an illegal activity that harms the company and benefits the perpetrator. According to the understanding of many experts, fraud refers to intentional misrepresentation for a specific purpose. Original research or studies on important scientific research or topics. Basic research or research activities involve verifying ideas and facts that show relationships or influences between variables. This article examines the factors that influence Financial Statements Fraud: Financial Stability, Nature of Industry, and Change in Auditors, which is a study of investigative audit literature. The purpose of writing this article is to create a hypothesis that will be used in further research regarding the influence between variables. The findings from this literature review are: 1) Financial Stability influences Financial Statements Fraud, 2) Nature of Industry influences Financial Statements Fraud, and 3) Change in Auditor influences Financial Statements Fraud.
Analisis Promosi pada Aplikasi Layanan Pesan Antar Makanan terhadap Perilaku Konsumen
Authors: Silmi Asy-Syifaa  , Maula Diah Liani  , Melvin Christian Abimanyu  , Elsya Rahmalia Hidayat  , Hana Alifah Putri  , Nabila Yusuf  , Rama Wijaya Abdul Rozak
Published: September 2024

This study aims to analyze the impact of promotions on food delivery service applications on consumer behavior. The focus of the research is on the use of the GoFood feature in the Gojek application. The method used is descriptive quantitative, by collecting data through a questionnaire (questionnaire) given to 115 GoFood service users. This questionnaire includes questions about how consumer behavior patterns are related to the promotions provided. The results of this study are that most consumers feel benefited and promotions direct their behavior in a positive direction. A small proportion of consumers feel that promotions direct their behavior in a negative direction. As for certain users, the use of promotional features does not really affect the emergence of positive or negative behavior patterns.
Pengaruh Literasi Keuangan, Inklusi Keuangan Dan Pengelolaan Keuangan Terhadap Kinerja Dan Keberlangsungan Teknologi Keuangan Sebagai Variabel Moderasi
Authors: Uci Asyifa  , Deni Dermawati
Published: September 2024

A superior performance in sustainable business can be realized if there are efforts in determining strategy. DKI Jakarta is one of the provinces with a large number of UMKM which has great opportunities to improve the Indonesian economy. This research was conducted to analyze the influence of financial literacy, financial inclusion and financial management on business performance and sustainability with financial technology as a moderating variable. This research is a quantitative research with a sample of 75 UMKM which were then analyzed using the Partical Least Square (PLS) approach. The results conclude that Financial Inclusion has an influence on Business Sustainability, Financial Management has an influence on the performance of UMKM and Financial Management has a positive and significant influence on the Business Sustainability of UMKM.
Dampak Penerapan Akuntansi Forensik Dan Audit Investigasi Serta Mengevaluasi Proses Pengungkapan Tindak Pidana Fraud Pengadaan Barang/Jasa
Authors: Alya Syafikah Rani  , Radina Amalia Maharani  , Nera Marinda Machdar
Published: September 2024

As a result of the forensic accounting and investigative audit processes as well as procedures for detecting criminal acts related to the procurement of goods and services, fraud occurred related to community needs as follows: Procurement of goods and services. This usually happens in Indonesia. This research uses the Partial Least Squares (PLS) analysis technique and the SmartPLS 3.2.8 software testing tool. The results show that forensic accounting practices and investigative audit results influence the detection rate of fraud in the procurement of goods and services.
The Influence Of Leadership And Financial Compensation On Teacher Spirit Of Pujut 1 Junior High School Central Lombok
Authors: Alfiatul Maulina  , Saripudin Serif
Published: September 2024

This study aims to determine the effect of leadership and financial compensation on teacher morale at SMP Negeri 1 Pujut, Central Lombok Regency. The type of research used in this study is causal associative research using a quantitated . The data collection method used is the census method. The population in this study were all teachers at SMP Negeri 1 Pujut, Central Lombok Regency, totaling 48 people. Data analysis using multiple linear regression analysis. The results of the study show that: 1. Leadership has a positive and significant effect on teacher morale at Pujut 1 Public Middle School, Central Lombok Regency. 2. Financial compensation has a positive and significant effect on teacher morale at Pujut 1 Public Middle School. The leadership coefficient value is greater, indicating that the influence of leadership is stronger on work morale.
Pengaruh Pelaksanaan Interprofessional Collaboration Practice dan Waktu Tunggu Pasien terhadap Kepuasan Melalui Kualitas Pelayanan
Authors: Chamariyah Chamariyah  , Sherly Nurwiyanti Anwar  , Wasis Budiarto
Published: September 2024

Sherly Nurwiyanti Anwar, 2024. The Effect of Implementing Interprofessional Collaboration Practice and Patient Waiting Time on Satisfaction Through the Service Quality (Study of Lavalette Hospital Malang), Wijaya Putra University Postgraduate Program. The type of research is explanatory, namely the level of explanation, namely how the variables studied will explain the object being studied through the data collected. The research approach used was quantitative, the research sample was 92 respondents. Data analysis uses SEM PLS analysis. The aims of this research are: 1) To describe the implementation of interprofessional collaboration practice, patient waiting time, service quality, and satisfaction at Lavalette Hospital Malang; 2) To test and analyze the influence of interprofessional collaboration practice on service quality at Lavalette Hospital Malang; 3) To test and analyze the effect of patient waiting time on the service quality at Lavalette Hospital Malang; 4) To test and analyze the effect of interprofessional collaboration practice on satisfaction at Lavalette Hospital Malang; 5) To test and analyze the influence of service quality on patient satisfaction at Lavalette Hospital Malang; 6) To test and analyze the effect of patient waiting time on satisfaction at Lavalette Hospital Malang; 7) To test and analyze the indirect effect of interprofessional collaboration practice on satisfaction at Lavalette Hospital Malang which is mediated by the service quality. The research results show that: 1) The implementation of interprofessional collaboration practice has a direct and significant positive effect on the quality of patient care with a path coefficient value of 0.565 and a p-value of 0.001; 2) Patient waiting time has a direct and significant positive effect on the quality of patient service with a path coefficient value of 0.346 and a p-value of 0.000; 3) The implementation of interprofessional collaboration practice has a direct and significant positive effect on patient satisfaction with a path coefficient value of 0.333 and a p-value of 0.001; 4) The quality of patient service has a direct and significant positive effect on patient satisfaction with a path coefficient value of 0.589 and a p-value of 0.000; 5) Patient waiting time has a positive but not significant direct effect on patient satisfaction with a path coefficient value of 0.060 and a p-value of 0.418; 6) The implementation of interprofessional collaboration practice has a significant positive indirect effect on patient satisfaction which is mediated by the quality of patient service with a path coefficient value of 0.333 and a p-value of 0.000; 7) Waiting time has a significant positive indirect effect on patient satisfaction which is mediated by the quality of patient service with a path coefficient value of 0.333 and a p-value of 0.000.
Peran Green Economy dalam Meningkatkan Aspek Kesejahteraan Sosial Masyarakat (Studi Literatur)
Authors: Novita Rahmawati  , I.Ketut Bayangkara
Published: September 2024

Stochastic Frontier Approach (SFA) is a technique of measuring the level of efficiency with a This study aims to review the role of green economy in improving people's social welfare. Green economy is defined as a sustainable and environmentally friendly economic model that balances economic, environmental, and social aspects. Social welfare is measured by various indicators, such as health, education, income, and security. Based on the literature review, the green economy has the potential to improve social welfare through various mechanisms, including: green job creation, poverty reduction, improved health, improved education quality, improved security. This research also discusses some of the challenges and opportunities in implementing the green economy to improve social welfare. In conclusion, the green economy has significant potential to improve people's social welfare. Effective green economy implementation requires collaborative efforts from various stakeholders, including the government, private sector and civil society.
Analisis Fundamental Makro, Growth Opportunity Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Otomotif di Bursa Efek Indonesia (BEI)
Authors: Febrianti Novita  , Hwihanus Hwihanus
Published: September 2024

This research aims to determine the effectmacro fundamentals, growth opportunity on company value with ownership structure, financial performance, capital structure as intervening variables in automotive sub-sector manufacturing companies on the INDONESIAN STOCK EXCHANGE (BEI). The population in this research are automotive sub-sector companies listed on the INDONESIAN STOCK EXCHANGE (BEI) in 2019-2023. The sampling technique uses Purposive Sampling technique. The analysis tool in this research uses SmartPLS 4. The research results prove thatMacro Fundamentals have no significant effect on Company Value, Growth Opportunity has a significant effect on Company Value, Ownership Structure has a significant effect on Company Value, Financial Performance has no significant effect on Company Value, Capital Structure has a significant effect on Company Value.
Interaksi Antara Nilai Cashback, Ketentuan Cashback, dan Platform E-Commerce Terhadap Minat Beli Konsumen
Authors: Deny Ardiansyah  , Afifatus Sholichah  , Andini Fitria Rahmadani  , Mochammad Nafis  , Lintang Cahya Kusuma  , Thalita Al Faustina
Published: September 2024

The development of technology and the internet has brought changes in the way consumers purchase goods and services. E-commerce platforms such as Shopee have become one of the popular platforms for consumers to shop online (Sudiantini et al., 2023). This research aims to examine the influence of cashback value, cashback conditions, and e-commerce platforms on consumer purchasing interest, with a focus on Shopee users in Malang City. A case study conducted on Shopee users in Malang City was chosen as the focus of the research because of the rapid growth of users of this platform and there is still little research conducted on the Shopee e-commerce platform specifically. The research results show that the cashback value does not have a significant influence on consumer buying interest, as evidenced by the P.Values ​​value of 0.828 and T-statistics of 0.217, which do not meet the significance criteria (P.Values ​​< 0.05 and T -statistics > 1.96). The method in this research uses quantitative research, which consists of the cashback value variable, cashback provisions and e-commerce platform which are independent variables and consumer buying interest is the dependent variable. Data collection techniques are techniques used by researchers to obtain data in a study (Stevanus & Pratiwi, 2019)
Pengaruh Kesadaran Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak pada Karyawan PT Surveyor Indonesia
Authors: Cahyo Hadi Arrosyid  , Bambang Soedaryono
Published: September 2024

This research aims to determine the influence of tax awareness and tax knowledge on taxpayer compliance of PT Surveyor Indonesia employees. This research uses quantitative methods with a sample of 98 respondents. The results of this research indicate that tax awareness has a significant influence on taxpayer compliance of PT Surveyor Indonesia employees. Tax knowledge has a significant positive influence on taxpayer compliance of PT Surveyor Indonesia employees. Tax awareness and tax knowledge, both together and individually, have a significant positive effect on taxpayer compliance of PT Surveyor Indonesia employees.
Pengaruh Shortage Cargo terhadap Kegiatan Transhipment Batu Bara di PT. Kartika Samudra Adijaya Site Berau
Authors: Faizal Akbar  , Faris Novandi  , Ardhiana Puspitacandri
Published: September 2024

One of the most common obstacles is the difference in the amount of coal transported during the transhipment process compared to before the transhipment was carried out. This difference tends to lead to a reduction in the amount of coal (shortage cargo) which is certainly very detrimental to the recipient company which causes the transhipment process to occur more than once, thus disrupting the company's schedule and operations, resulting in the parties involved experiencing financial losses. This study was conducted to determine the influence of draught survey factors, hydrostatic table and cargo losses and how the influence of each factor simultaneously causes cargo shortages in transhipment activities, testing using comparative causal quantitative research methods using multiple linear regression data analysis techniques which were then processed using the SPSS version 23 program. The results obtained indicate that there is an influence of draught survey, hydrostatic table and cargo losses on transhipment activities and partially have an influence of 9%, 1.6% and 2.5% respectively. The variables of draught survey, hydrostatic table and cargo losses simultaneously cause cargo shortages so that it affects transhipment by 71.2%. while the remaining 28.8% is suspected to be influenced by other factors outside the research variables.
Pengaruh Gaya Kepemimpinan Tranformasional dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan di PT. The Patra Bali
Authors: I Gusti Ngurah Madya Kertha Yasa  , Ni Made Yusmini  , Pande Putu Ida Yuliantari
Published: September 2024

This study seeks transformational leadership style and organizational culture to impact employee satisfaction. Both the sample used and all employees of PT. Patra Bali are 72 people. In this study, the data analysis techniques used are multiple linear regression, coefficient of determination, t-test, and F-test. The results of the study indicate that transformational leadership style and organizational culture have a positive and significant effect on employee job satisfaction; transformational leadership style and organizational culture also have a positive and significant effect on employee job satisfaction. The researcher hopes that PT. Patra Bali will evaluate the leadership patterns that have been established, so that the company can implement the right leadership patterns in the future by always providing salaries according to employee performance and establishing salary policies according to employee work.
Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching di Indonesia Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Sri Mulyani Fahrin
Published: September 2024

This research aims to analyze the factors that influence auditor switching in manufacturing companies. This research is quantitative research. The data used is secondary data from manufacturing company financial reports. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was the purposive sampling method. The total sample for this research is 52 companies from 2017-2021 as the year of observation. The amount of data analyzed was 250 data. The analytical method used in this research is descriptive statistics and logistic regression testing using the SPSS Version 22 program. The results of the research show that audit opinion has an effect on auditor switching. Meanwhile, management changes and KAP size have no effect on auditor switching.
Pengaruh Konsumsi Energi Sektor Industri, Rumah Tangga, dan Transportasi terhadap Emisi Karbon di Indonesia
Authors: Regina Citra Kurnia Pangestu  , Anak Agung Ketut Ayuningsasi
Published: September 2024

Greenhouse gases (GHGs), particularly carbon emissions, are one of the effects of globalization. Consumption of energy for daily activities and necessities influences the rise in carbon emissions. From 1990 to 2021, this study will look at how energy use in the transportation, household, and industrial sectors affects Indonesia's carbon emissions. The research approach is a quantitative one based on secondary time series data sourced from the International Energy Agency (IEA) website. Multiple linear regression analysis methods are used to conduct the analysis. Energy consumption in the household sector has a negative and significant impact on Indonesia's carbon emissions from 1990 to 2021, while energy consumption in the industrial and transportation sectors has a positive and significant impact. The household sector has reduced its use of biomass, switched to electricity and LPG, and implemented energy efficiency. The research suggests that the use of energy in the transportation and industrial sectors has a positive impact due to their continued reliance on fossil fuel-derived non-renewable energy. The fact that an increase in household energy use will result in a decrease in carbon emissions, which can contribute to an improvement in the quality of the environment, indicates that the negative impact of household energy use is actually positive.
Analisis Efektivitas Pengelolaan Dana Desa dalam Meningkatkan Pertumbuhan Ekonomi dan Infrastruktur Pedesaan
Authors: Meliza Dara Puspita  , Sandra Dewi
Published: September 2024

This research was motivated by community complaints regarding the innefective management of village funds in increasing economic growth and rural infrastructure in Nagari Aua Kuniang. The Nagari government explained the work program carried out to increase community income, but contrary to the reality on the ground, the work program carried out was not appropriate with community needs. The aim of this research is first, to find out how the village fund management mechanism, is second what are the implications of village fund managemnet in increasing economic growth and rural infrastructure, and third what is the effectiveness of village fund management in increasing economic growth and rural infrastructure in Nagari Aua Kuniang District Pasaman, West Pasaman Regency. This type of research is field research with a qualitative descriptive approach. The informants in this research were Wali Nagari Aua Kuniang, Head of General Affairs and Finance, Head of Welfare and Services, and two community figures. The data obtained in this research came from observations, documentation, and interviews which were then analyzed using data reduction techniques, data preparation, and drawing conclusions and the research time started from June 2024 until completion. The results of this research indicate that the management of village funds in Nagari Aua Kuniang, Pasaman District, West Pasaman Regancy cannot be said to be effective because it is not in accordance with existing regulations, namely to increase economic growth and rural infrastructure. The nagari government it self has explained the word program carried out to increase community income, however people just know how it is used but it doesn’t match what they receive and feel, in fact Aua Kuniang wrote thet Vastuk’s vast potential has been explored.
THE GOVERNMENT OF SAMARINDA CITY’S EFFORTS IN DISSEMINATING LOCAL REGULATIONS
Authors: Muslim Ikhwanul , Sunariyo
Published: September 2024

This research examines the Local Government of Samarinda City’s methods to promote regional regulations in the current fast-paced and digital era. The long-term objective of this study is to provide an analysis of the practices employed by the Local Government of Samarinda City, utilizing the perspective of the Fourth Industrial Revolution as a reference for policymaking. The specific target to be achieved in this research is to provide input to the Local Government of Samarinda City on promoting regional regulations that have a tangible impact on the community living in the Fourth Industrial Revolution era. This research adopts a qualitative approach involving analyzing and describing the collected data. The findings of this study indicate that the Samarinda City Government has employed various online media platforms to disseminate its regional regulations.
PERBANDINGAN KINERJA PRE-TRAINED INDOBERT-BASE DAN INDOBERT-LITE PADA KLASIFIKASI SENTIMEN ULASAN TIKTOK TOKOPEDIA SELLER CENTER DENGAN MODEL INDOBERT
Authors: Wildan Amru Hidayat  , Nastiti Vinna Rahmayanti Setyaning
Published: September 2024

Era digital telah membawa revolusi dalam dunia e-commerce dengan mengintegrasikan platform media sosial dan platform e-commerce, yang menghasilkan inovasi seperti aplikasi TikTok Tokopedia Seller Center. Aplikasi ini menggabungkan platform e-commerce dengan fitur media sosial, memungkinkan pengguna untuk mengelola penjualan sekaligus memperluas jangkauan pasar dan mempromosikan produk melalui video pendek yang interaktif pada platform media sosial TikTok. Dengan adanya inovasi fitur baru dalam aplikasi ini, penelitian ini melakukan analisis sentimen untuk memahami persepsi dan ulasan berbahasa Indonesia dari para pengguna aplikasi TikTok Tokopedia Seller Center menggunakan model deep learning IndoBERT. Data ulasan dikumpulkan menggunakan teknik scraping pada Google Play Store sebanyak 3.145 ulasan yang dilabeli secara manual menjadi 1.755 klasifikasi sentimen negatif dan 1390 klasifikasi sentimen positif. Tahapan preprocessing seperti teks cleaning, case folding, normalisasi teks, dan stopword removal dilakukan untuk memberihkan data teks sebelum digunakan untuk pelatihan model. Data yang sudah dibersihkan terbagi menjadi 64% data training sebesar 2.012 data, 16% data validation sebesar 504 data, dan 20% data testing sebesar 629 data. Dua varian pre-trained model IndoBERT, yaitu Indobert-base-p2 versi besar dan Indobert-lite-base-p2 versi lebih ringan digunakan dalam penelitian ini untuk pemrosesan bahasa alami khusus bahasa Indonesia. Hasil penelitian menunjukkan bahwa komparasi model IndoBERT dengan kedua pre-trained menunjukkan bahwa pre-trained Indobert-base-p2 mendapatkan hasil akurasi yang lebih unggul dibandingkan Indobert-lite-base-p2, dengan akurasi sebesar 97%, presisi sebesar 97%, recall sebesar 97%, dan f1-score sebesar 97%, sedangkan pre-trained Indobert-lite-base-p2 dengan akurasi sebesar 94%, presisi sebesar 94%, recall sebesar 94%, dan f1-score sebesar 94%.
PENERAPAN METODE FUZZY TSUKAMOTO UNTUK ANALISIS RESIKO KREDIT MACET
Authors: Fawi Hafiz , Sriani
Published: September 2024

Koperasi adalah tempat yang sering terjadinya transaksi simpan dan pinjam , dalam hal ini permasalahan yang terjadi tidak jauh dari itu yaitu Permasalahan untuk mengidentifikasi tentang penelitian yang berfokus pada risiko kredit macet pada koperasi. Tujuannya adalah untuk menganalisis risiko ini agar koperasi dapat mengambil tindakan yang tepat dalam manajemen risiko keuangannya. penelitian ini mengusulkan menggunakan Metode Tsukamoto yang salah satu metode dalam sistem logika fuzzy yang digunakan untuk memodelkan berbagai ketidakpastian dan ambiguitas dalam pengambilan keputusan. Pada penelitian ini, metode Fuzzy Tsukamoto diterapkan untuk mengidentifikasi dan menilai risiko kredit macet pada koperasi. Dalam hal ini tujuan utama dari penelitian ini adalah untuk mengidentifikasi risiko kredit macet pada koperasi menggunakan metode Fuzzy Tsukamoto. Dengan demikian, penelitian ini dapat membantu untuk menyediakan acuan baru yang lebih akurat dalam menilai risiko kredit macet di koperasi dan meningkatkan kualitas pengambilan keputusan dalam manajemen risiko keuangan​.Dalam hal ini data  yang digunakan mencakup simpanan, pinjaman, dan lama angsuran nasabah yang terlibat sebanyak 143 data dengan yang menhasilkan nilai hasil yaitu Resiko Rendah sebanyak 59,44%
dan Resiko Tinggi : 40,56%
 
Kata Kunci: Fuzzy, Fuzzy Tsukamoto, Kredit, Koprasi, Nasabah
EVALUASI PENGALAMAN PENGGUNA APLIKASI MOBILE PERPUSTAKAAN DIGITAL IPUSNAS MENGGUNAKAN METODE UX HONEYCOMB
Authors: Aprilia Nandita Ajeng , Faroqi Asif , Mukaromah Siti
Published: September 2024

Aplikasi iPusnas adalah platform perpustakaan digital yang dikembangkan oleh Perpustakaan Nasional Republik Indonesia untuk memberikan akses mudah dan gratis kepada masyarakat Indonesia. Berdasarkan data dari Google Play Store pada Januari 2024, iPusnas sudah dilakukan pengunduhan lebih dari 1 juta orang yang menggunakan serta memiliki rating kepuasan rata-rata 3,4 dari 5 poin. Ulasan di Google Play Store menunjukkan beberapa masalah yakni dalam pengalaman pengguna yakni pengguna iPusnas merasa fitur aplikasi tidak efisien dan memerlukan waktu lama. Pengguna juga menghadapi kesulitan saat menggunakan aplikasi di perangkat berbeda dan kondisi internet yang bervariasi. Selain itu, tampilan antarmuka dianggap kuno sehingga menimbulkan ketidaknyamanan dalam penggunaan aplikasi. Studi yang dilaksanakan memiliki tujuan dalam menganalisis variabel yang memberikan dampak pada pengalaman dalam menggunakan aplikasi iPusnas berdasarkan kerangka kerja UX Honeycomb, yang mencakup 7 indikator yang dikelompokkan menjadi 3 variabel: Think (useful, valuable, credible), Feel (desirable, credible), dan Use (findable, accessible, usable). Hasil studi menunjukkan jika seluruh variabel serta komponen secara signifikan mempengaruhi pengalaman orang yang menggunakannya. Variabel Feel memiliki pengaruh yang paling besar sebesar 0,444 , diikuti oleh Use sebesar 0,346  dan Think sebesar 0,202. Hasil penelitian ini, dapat dijadikan pertimbangan untuk menyusun rekomendasi perbaikan aplikasi, terutama dalam aspek pengalaman pengguna, dengan mempertimbangkan urutan prioritas tingkat kepentingan dari variabel dan indikator yang telah dianalisis.
 
Kata Kunci: Evaluasi, Pengalaman Pengguna, Aplikasi Mobile, iPusnas, UX Honeycomb.
PEMILIHAN TANDAN BUAH SEGAR (TBS) KELAPA SAWIT LAYAK PRODUKSI MENGGUNAKAN METODE PROMETHEE DI PT. ARYA RAMA PRAKARSA
Authors: Faisal Al Fasih  , Yahfizham
Published: September 2024

Kelapa sawit ialah satu di antara komoditas perkebunan yang berperan penting pada perekonomian Indonesia maupun dunia. Produktivitas kelapa sawit sangat dipengaruhi oleh kualitas Tandan Buah Segar (TBS). Tantangan yang dihadapi oleh perusahaan industri kelapa sawit adalah pemilihan TBS yang masih menggunakan metode manual yang rentan dengan kesalahan dan inkonsistensi manusia. Tantangan tersebut juga dirasakan oleh PT Arya Rama Prakarsa. Tujuan penelitian ini adalah untuk membantu mempermudah manajemean dalam pengambilan keputusan serta memberikan gambaran mengenai kualitas TBS yang akan diproduksi, Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) adalah metode yang diimplementasikan pada penelitian ini. Berdasarkan Penilitian yang telah dilakukan didapatkan hasil bahwa Dari persamaan hasil akumulasi perhitungan menggunakan Microsoft Excel dan Sistem menunjukkan hasil yang sama, yaitu alterntif TBS CV. Restu Bangun Persada Menempati peringkat pertama dengan nilai tertinggi 0,36 yang berarti TBS tersebut layak untuk diproduksi. Dapat disimpulkan bahwa penelitian yang telah dilakukan, terbukti efektif untuk pemilihan tandan buah segar (TBS) kelapa sawit yang layak produksi di PT Arya Rama Prakarsa.
 
Kata Kunci: Pemilihan TBS, PROMETHEE, Sistem Pendukung Keputusan
Gegenwind
Authors: Möller Monika
Published: September 2024

Die Autorin erinnert sich an Ideale, Auseinandersetzungen, Zumutungen, Konflikte und deren Bewältigung in der Geschichte der DGSv seit ihrer Gründung. Sie beschreibt Supervision und die DGSv im Spiegel der gesellschaftlichen Entwicklungen bis heute und zeigt auf, dass die Integration in den Spannungsfeldern immer wieder gelungen ist – und warum sie immer noch gerne Supervisorin und ein zufriedenes Mitglied der DGSv ist.
Supervision in der Schule
Authors: Gölitzer Susanne
Published: September 2024

Das Handlungsfeld von Lehrerinnen und Lehrern ist ein kommunikatives. Sie müssen Tag für Tag mit Schülerinnen und Schülern, Kolleginnen und Kollegen, Mitarbeiterinnen und Mitarbeitern und Vorgesetzten kommunizieren. Dies tun sie möglichst immer in einer Rolle und zugleich ist ihre Person davon nie ganz zu trennen. Supervision ist deshalb ganz besonders wichtig und notwendig. Allerdings tun sich Lehrkräfte manchmal schwer mit Supervision. Welche Gründe das hat und wie diese Schwierigkeiten aus dem Weg geräumt werden können, soll in diesem Beitrag verfolgt werden.
The impact of digital technologies on the existence and development of new forms of communication (selfies)
Authors: Frolova Svetlana Mikhailovna , Nikolashkina Violetta Evgenievna
Published: September 2024

The research aims to determine the impact of digital technologies on the development of new forms of communication (including selfies) that respond to the needs of the modern individual. The article provides a theoretical reflection on the features of the development of information and communication technologies and their impact on meeting the communication needs of society. The negative consequences of screen-based and virtual communication are highlighted, and it is noted that digital technologies contribute to the development of a special form of communication aimed at presenting oneself to others through the posting of one’s photographs online. The scientific novelty of the work lies in identifying the ontological-social significance of the influence of digital technologies on the communicative component of modern society from the perspective of the gadget-defining component, where the electronic device acts as an intermediary, dictating new rules of behavior and methods of communication interaction. The article examines forms of interpersonal communication and communicative behavior strategies caused by the development of digital technologies, identifies the negative consequences of screen-based and visual communication, and offers ideas for overcoming them. As a result of the study, the authors concluded that selfies, as a special way of self-presentation and conveying information about oneself to others, are an important element of communication for the modern individual. This type of communication is determined by the development of digital technologies and is available to everyone, as it is not limited by national-cultural and language barriers. Selfies are a visualized text that does not require special erudition to understand, which explains both the positive and negative sides of this phenomenon. The authors believe that selfies will not lose their relevance in the future, therefore, considering them from the perspective of an integral and inevitable communicative component of modern existence will open up new horizons in the study of man and society, and also help minimize the negative consequences of using this type of information transmission.
P. L. Lavrov on the social history of revolutionary ideas in Russia and North America in the late 18th century
Authors: Viazinkin Aleksei Yurievich
Published: September 2024

The research aims to reveal the interconnectedness between socio-historical analysis and reconstruction within the context of the history of ideas regarding the revolutionary events of the late 18th century in Russia and North America, as presented in the works of P. L. Lavrov, a prominent theorist of Russian populism. The article examines Lavrov’s views as a social historian of ideas, focusing on the intellectual content of liberation ideas in the late 18th century. The scientific novelty lies in the specific research perspective that combines approaches from social history and the history of ideas in analyzing the theoretical legacy of representatives of Russian populism, exemplified by Lavrov’s works. As a result of the research, the author concludes that P. L. Lavrov interprets the social history of liberation ideas within the context of the populist discourse about the societal ideal. Lavrov highlights the egalitarianism of Ye. Pugachev’s slogans, while presenting the liberation ideas of the Enlightenment as being geared towards the interests of the few.