bluuebunny/crossref_metadata_2025 huggingface dataset:
PELATIHAN TEKNIS DAN PENDAMPINGAN PEMBUATAN SABUN CUCI DENGAN MEMANFAATKAN MINYAK GORENG BEKAS (JELANTAH) PADA IBU-IBU PKK DI KOTA SURAKARTA
Authors: Sulistyowati Murni , Herawati Nunuk , Nuryati Nuryati
Published: November 2022

Tim Pengabdian Kepada Masyarakat pada kesempatan ini mengangkat topik Pelatihan Teknis dan Pendampingan Pembuatan Sabun Cuci Dengan Memanfaatkan Minyak Goreng Bekas (Jelantah) pada Ibu-ibu PKK di Kota Surakarta, melalui topik ini Tim kami bertujuan memberikan penyuluhan dan pelatihan teknis serta pendampingan pada ibu-ibu PKK di Surakarta mengenai bagaimana meningkatkan nilai guna dan nilai ekonomis melalui pemanfaatan limbah minyak goreng ( jelantah) yang melimpah di dapur menjadi sabun cuci yang ramah lingkungan.

Metode yang digunakan dalam kegiatan Pengabdian ini adalah metode ceramah /penyuluhan mengenai bahaya lemak jenuh yang berisiko pada gangguan kesehatan serta pelatihan teknis bagaimana mengubah nilai guna dan nilai ekonomis limbah minyak goreng (jelantah) melalui pembuatan / pengolahan sederhana menjadi sabun cuci dan pendampingan dalam pengemasan dan pemasarannya..Luaran yang diharapkan dari kegiatan ini adalah Ibu-ibu bisa membuat sabun cuci dari limbah minyak goreng (jelantah) dan mampu memasarkan produk olahan rumah tangga ini menjadi komoditi yang layak jual dan meningkatkan kemandirian ekonomi keluarga. Target setelah dilaksanakan pelatihan cukup menggembirakan 70% tujuan pelatihan tercapai dan sisanya perlu ditindak lanjuti dengan pendampingan untuk Pengabdian Kepada Masyarakat berikutnya.

Kata kunci :

Jelantah, proses pengolahan, sabun cuci

Abstract

The Devotion to the Community Team on this occasion raised the topic of Technical Training and Assistancein making laundry soap by using used cooking oil for Family Welfare community in Surakarta and aims to provide counseling and technical training as well as assistance to Family Welfare Community in Surakarta on how to increase use value and economic value through the use of cookingoil waste into environmetally friendly laundry soap.

The method used in this Devotion activity is the lecture method about the dangers of saturated fats are at risk for health problems as well and technical training on how to make laundry soap from cooking oil waste and marketing processed household product into products that are worth selling and can increase family income and develop into a promising business in the future. The target after the training is quite encouraging 70% of the training objectives are achieved and the rest needs to be followed up with mentoring for subsequent Community Service.

Keywords : Waste cooking oil, processing , washing soap
PELATIHAN MENCARI SUMBER RUJUKAN KITAB TAFSIR HADIS MELALUI SOFWARE MAKTABAH SYAMILAH DI UNIVERSITAS NURUL JADID PAITON PROGRAM STUDI ILMU AL-QURAN DAN TAFSIR
Authors: Romziana Luthviyah , Sholeha Siti Widiatus , Azizah Farizatul , Hadi Lailatul Fitriyah , Fauziyah Ummi
Published: November 2022

Abstrak. Maktabah syamilah merupakan software yang berisikan ribuan macam kitab mengenai pengetahuan keislaman yang dapat diakses dengan mudah serta dilengkapi dengan berbagai fitur yang memudahkan para pengguna untuk mencari topik pembahasan, perkataan atau nukilan, tafsir, perawi hadis, biografi ulama, dan lain-lain. Maktabah syamilah sangat penting bagi mahasiswai jurusan Ilmu Quran dan Tafsir. Kebanyakan dari mereka kebingungan saat mencari rujukan kitab untuk tugas kuliah ataupun tugas akhir dikarenakan kekurangan pengadaan kitab, minimnya membaca serta tidak mengerti cara mengaplikasikan maktabah syamilah. Solusi permasalahan tersebut adalah dengan cara memberikan pelatihan mencari rujukan kitab melalui sofware maktabah syamilah karena dengan adanya sofware ini mahasiswi akan sangat terbantu untuk mencari kitab rujukan yang diinginkan. Bentuk pelatihan ini terdiri atas empat tahapan yaitu, sosialisasi, pelatihan, pemberian tugas secara individu, dan evaluasi. Berdasarkan hasil pelatihan dapat disimpulkan bahwa (a) pengetahuan mahasiswi prodi Ilmu dan al-Quran semakin meningkat ditandai dengan respon positif mahasiswi menggunakan maktabah syamilah dalam mencari sumber rujukan kitab, dan (b) Mahasiswi tidak kesulitan dan kebingungan serta bisa mengaplikasikan maktabah syamilah dalam mencari sumber rujukan kitab dengan baik.

Kata kunci: Kitab; Maktabah Syamilah; Rujukan; Software.
PENINGKATAN KEMAMPUAN ONLINE STREAMING BAGI PENGURUS LANGGAR WAKAF AL QODIR
Authors: Widodo Pangestu , Wicaksono Ardian Yusuf
Published: November 2022

Langgar Wakaf Al Qodir adalah sebuah musholla di daerah Jemursari, Surabaya. Di musholla Al Qodir sering diselenggarakan pengajian, namun masih dalam bentuk offline. Hal ini menyebabkan kecepatan penyebaran informasi yang relatif lambat serta jangkauan penyebaran informasi yang terbatas. Untuk mengatasi masalah-masalah tersebut maka melalui kegiatan pengabdian kepada masyarakat ini diadakan pelatihan penyelenggaraan online streaming bagi pengurus Langgar Wakaf Al Qodir. Evaluasi kegiatan pengabdian dilakukan dengan pengamatan aktivitas mitra pengabdian pasca pelatihan. Berdasarkan pengamatan selama sekitar tujuh bulan pada channel Youtube yang dibuat oleh mitra pengabdian pasca pelatihan, maka dapat disimpulkan bahwa pengabdian ini efektif dan memberikan dampak yang cukup signifikan terhadap aktivitas mitra pengabdian.
PERFORMANCE ANALYSIS OF MONEY MARKET MUTUAL FUNDS, FIXED INCOME MUTUAL FUNDS, MIXED MUTUAL FUNDS, AND STOCK MUTUAL FUNDS IN INDONESIA DURING THE 2015-2020 PERIOD
Authors: Mawikere Jessica Claudia
Published: November 2022

Mutual funds as one of the investment instruments in Indonesia continue to grow and try to provide product choices with the maximum possible return. Investors need good mutual fund knowledge in order to be able to take the right steps according to the type of each investor in investing. This research aims to analyze the performance of money market mutual funds, fixed income mutual funds, mixed mutual funds, and stock mutual funds in Indonesia in the period 2015-2020. This performance measurement is done using Sharpe's Measure, Treynor's Measure, Jensen's Measure, and Appraisal Ratio. The results showed that it is not easy to maintain the best fixed mutual fund performance. While the worst performance for each year has similarities in certain mutual fund products.

Keywords: Performance, Money Market Mutual Funds, Fixed Income Mutual Funds, Mixed Mutual Funds, Stock Mutual Funds, Sharpe, Treynor, Jensen, Appraisal Ratio.
FINANCIAL PERFORMANCE ASSESSED FROM QUICK RATIO, CURRENT RATIO, RETURN ON INVESTMENT, NET PROFIT MARGIN IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2017 - 2019
Authors: Prasetyaningrum Titis , Kustiyah Eny , Marwanti Fithri Setya
Published: November 2022

This study aims to determine the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 in terms of the Quick Ratio, Current Ratio, Return On Investment, and Net Profit Margin. This type of research is quantitative research. The population in this study were all 182 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique used was purposive sampling and the number of samples in this study were 11 companies. The data collection technique is secondary data, so the data is taken from the financial statements of Manufacturing Companies listed on the IDX 2017-2019 through the Indonesia Stock Exchange website (www.idx.co.id). Testing the research hypothesis using multiple linear regression analysis through SPSS 26. The results of this study indicate that each company, judging from the ratios owned, has increased and decreased quite varied. From the points obtained, it can be seen that the companies that have the best level of financial health during 2017 to 2019 are PT HM Sampoerna Tbk, PT Tempo Scan Pasific Tbk and PT Mayora Indah Tbk. And the company that has the most unhealthy level of financial health during 2017 to 2019 is PT Wismilak Inti Makmur Tbk.

Keywords: Financial Performance, Quick ratio, Current ratio, Return on investment, Net profit margin
BIBLIOMETRIC ANALYSIS OF RESEARCH TREND ON AGILE IT GOVERNANCE
Authors: Eko Nugroho Antonius Sony , Tjhin Viany Utami , Kosasih Wibowo , Prabowo Harjanto
Published: November 2022

This paper was prepared to analyze the scientific trends of research on Agile IT Governance through bibliometric studies in the Scopus and Google Scholar databases. From the search results using Publish or Perish in 2016 to 2021, samples were obtained consisting of 132 documents in the Scopus database and 962 documents in the Google Scholar database. The results of querying five years of data showed that scientific publications on Agile IT Governance had increased significantly since 2016. Based on the Scopus database, researchers from Germany contributed the most documents on Agile IT Governance. Still, the number of citations was dominated by the UK for research on this topic. Then, the visualization of research trends on Agile IT Governance also resulted in four clusters of co-occurrence from Scopus and Google Scholar, which lead into some topic areas mentioned in the result; 1) Agile IT Governance management in the world, 2) Agile IT Governance in relating to digital innovation and digital transformation, 3) Agile IT Governance in implementing technological and environmental innovations, and 4) Agile IT Governance in relating to its effect and benefit to society. The findings in this study will undoubtedly help related researchers recognize trends in Agile IT Governance research globally and recommend directions for further research in the future.

Keywords: Agile, IT Governance, Bibliometric Study, Research Trend, VOSviewer
TRADE SECTOR CHALLENGES, OPPORTUNITIES AND STRATEGIES IN EAST JAVA PROVINCE DURING THE COVID-19 PANDEMIC
Authors: Rapitasari Diana , Dwiarta I Made Bagus
Published: November 2022

The Covid-19 pandemic is sweeping the world, and Indonesia is one of the countries affected. Indonesia is combating Covid-19 by converting its regional quarantine (lockdown) policy into large-scale social restrictions (PSBB) that are local in nature and vary depending on the severity of the province, district, or city. During the pandemic, the global economy and Indonesia both slowed. According to the government and strategic assessment institutions, Indonesia's growth will be low, if not negative, in 2020. Nobody knows when this pandemic will end. Various problems that have begun to emerge are the latest challenge for the government to improve the country's economic stability. Because of this, As a result, the East Java Provincial Government is attempting to implement a number of economic strategies in order to avoid a prolonged crisis, particularly in the industrial and trade sectors.
AFFECT OF JOB SATISFACTION, WORK STRESS, AND WORK ENVIRONMENT ON POTENTIAL TURNOVER INTENTION OF OPERATOR LEVEL EMPLOYEES AT PT. PRIMA SEJATI SEJAHTERA 3
Authors: Ernawati Fidyah Yuli , Novandalina Arini , Majid Usman Abdul
Published: November 2022

The purpose of this study is to determine job satisfaction, work stress, and work environment on turnover intention at PT. Prima Sejati Sejahtera 3 to the operator level employees. High employee turnover rates result in organizations are becoming ineffective, losing experienced employees and needing to train new employees. High job satisfaction and a good work environment will affect the decrease in turnover intention, while high work stress will affect the increase in turnover intention.

The variables used in this study include the independent variables of job satisfaction, work stress and work environment, while the dependent variable is turnover intention. The population in this study was the employees of PT. Prima Sejati Sejahtera 3. The number of samples used in the study was 60 employees, using the Slovin method. Methods of data collection were using the method of observation and questionnaires. Data analysis used multiple linear regression analysis with the help of SPSS program.

Based on the research results, it is known that the multiple linear regression equation Y = 16,328 – 0.496 +0.303 – 0.258. The results of data analysis carried out on the indicators used in this study are all valid and reliable. As the matter of fact for the classical assumption test, the overall data is normally distributed. The results of the t test show that the job satisfaction variable has a negative effect with a significant value of 0.005, the work stress variable has a positive effect with a significant value of 0.021 and the work environment variable has a negative effect with a significant value of 0.148. F test results show that all variables have a simultaneous effect or together with a significant value of 0.016. The result of the coefficient of determination test is 40.9%.

This study concludes that there is a significant negative effect on job satisfaction and there is a significant positive effect of work stress and the work environment and an insignificant negative effect on employee turnover intention at PT. Prima Sejati Sejahtera 3. Suggestions for companies should provide additional incentives for employees, placing employees according to their expertise, add cleaning staff. For other researchers can add other objects and variables.

Keywords: Job Satisfaction, Job Stress, Work Environment, Turnover Intention
PERFORMANCE IMPROVEMENT MODEL WITH STRATEGY ORIENTATION MIX AND MARKETING MIX BASED ON THE USE OF INFORMATION TECHNOLOGY FOR SMALL BUSINESS BATIK CENTRAL JAVA
Authors: Darmanto Darmanto , Rahayu Basuki Sri , Kasidin Kasidin
Published: November 2022

The purpose of this study is to produce a model for improving the performance of batik small businesses based on the use of information technology. The preparation of this model starts from proving the influence of the strategic orientation mix and marketing mix on the performance of Batik small businesses. The strategic orientation mix consists of organizational change capability, innovation orientation, competitive advantage and market orientation strategy. Market orientation strategy consists of customer and competitor orientation strategies. The marketing mix consists of product, price, distribution, promotion. The effect of this variable is determined by the use of information technology. Information technology consists of social media, e-commerce and information systems

The research population is Batik small business in Central Java. A sample of 100 was selected by convenience sampling technique, Structural Equation Model (SEM) analysis was used to examine the effect of independent variables on the performance of small batik businesses, the role of the use of information technology in moderating the strategic orientation mix and marketing mix on the performance of batik small businesses.

This model proves that the strategic orientation variable and the marketing mix have a significant positive effect on the performance of small batik businesses by being moderated by the use of information technology.

Keywords: Model, Performance; Batik; Use of information technology, Small business
Green Marketing and Environmental Knowledge for Green Tourism
Authors: Rahayu Sri , Aliyah Hikmatul , Sudarwati Sudarwati
Published: November 2022

Green tourism is growing rapidly in various regions in Indonesia, including in East Lampung. The approach in this study uses a green marketing strategy to increase the intention to visit eco-friendly tourist attractions. This study aims to examine the effect of green marketing components, namely green products, green promotions, and green prices on visiting intentions. Also examine the direct and indirect effects of green products on purchase intention through environmental knowledge. The population and sample of this research are visitors to the Kerang Mas Beach tourism object. The sampling technique used was purposive sampling. Primary data was used in this study, with data collection techniques through online questionnaires. Data were analyzed using Structural Equation Modeling, AMOS Program 21 Version. The results showed that green price and green promotion had an effect on purchase intention, but green product had no effect. In addition, environmental knowledge does not have a role as a mediating variable in the effect of green products on purchase intention.

Keywords: Green Marketing Component, Environmental Knowledge, Green Tourism, Purchase Intention
THE EFFECT OF FIRM CHARACTERISTICS AND EARNING MANAGEMENT TOWARD STOCK RETURN: BEFORE AND DURING PANDEMIC
Authors: Hartanto Calvina , Candy Candy , Robin Robin
Published: November 2022

The main purpose of investors investing in the firm stocks is to achieve wealth growth through stock return. Stock return is one of the most important factors in choosing the best investments. This study investigates the relationship between firm characteristics and earning management on stock return before and during the pandemic and also when the periods are combined. It involves firms in the IDX Basic industry with the use of audited financial reports. The observation period is from 2016–2020 and using balanced panel data to produce generalizable results. For data analysis, we use the multiple regression method to prove the hypothesis and tested using the application of Stata. The results obtained from this study show that before pandemic, earning per share has negative effect on stock return. During pandemic, capital structure shows negative effect on stock return. While combining the period before and during the pandemic, firm size shows significant positive and earning per share shows significant negative on stock return.
PURCAHASE DECISION OF KOI FISH ASSESSED FROM PARENT QUALITY, HEALTH AND SOCIAL MEDIA
Authors: Maryam Siti , Ardiansah Rifi , Marwati Fitri Setya
Published: November 2022

The purpose of this study was to analyze the simultaneous and partial effect of broodstock quality, fish health and social media on purchasing decisions for koi fish at Merapi Koi Farm, Magelang Regency. This type of research is descriptive quantitative. The population is all consumers who purchase koi fish at Merapi Koi Farm, Magelangzdistrict with anzunknownzamount. Thezsampel is 100zcustomers. Whozbuys ornamentalzkoi fish at Merapi Koi Farm. Datazobtained from azquestionnairezwith a samplingztechniquezpurposivezsampling. The datazanalysis technique used iszmultiplezlinear regressionzanalysis. The resultszof the F test provezthat the quality ofzbroodstock,zfish healthzand socialzmedia simultaneouslyzaffectzthe purchasingzdecisionzfor ornamental koi fish at Merapi Koi Farm, Magelang Regency, where the value Fhitung is 49,713 > Ftabel which is as big 2,70 with significance 0,000 whichzmeans
INTERNSHIP AT A YOUNG AGE IN PROPHET MUHAMMAD'S BUSINESS MANAGEMENT PRACTICES
Authors: Ismail Ismail , Misrah Misrah
Published: November 2022

Islam always teaches how to practice appropriate business in Islamic business ethics, the behavior and character of the prophet who is always exemplified in business practice has always been the main basis for how to become a successful businessman, tough, responsible and willing to face various risks. This research is a descriptive qualitative research by revealing the nature, strategies and practices of the prophet's apprenticeship at a young age by identifying books and journals published on Google Schoolar. The results of this study reveal that the Prophet Muhammad was a successful businessman who could not be separated from his apprenticeship practice since he was 12 years old. His character and attitude have always been a role model for Muslims, especially in trading. If the business strategy carried out by the prophet and the characteristics inherent in the prophet become the basis for entrepreneurship, then there is no entrepreneur who acts unjustly towards his customers and there is great hope that all Muslim entrepreneurs will be successful in this world and the hereafter.
THE EFFECT OF INVESTMENT ON ECONOMIC GROWTH AND HUMAN DEVELOPMENT INDEX AND COMMUNITY WELFARE (CASE STUDY IN BEKASI REGENCY)
Authors: Suprapto Hugo Aries , Sumaryoto Sumaryoto , Saleh Sugiyanto
Published: November 2022

Inequality in economic growth was widening, when the beginning of March 2020 in Indonesia and various other countries experienced the impact and experienced widespread transmission of the COVID-19 pandemic. The purpose of this study was to analyze the effect of investment on economic growth in Bekasi Regency, the effect of investment on the human development index, the effect of economic growth on the human development index, the effect of economic growth on people's welfare and the influence of the human development index on welfare in Bekasi Regency. This research method useD quantitative methods. If we look at this type of research, it included explanatory research, namely research that explained the causal relationship between variables in hypothesis testing. The data used was secondary data obtained from BPS from 2015 to 2019 (for 5 years), data in the form of time series in Bekasi Regency, West Java. The results showed that investment (X1) had a significant effect on economic growth (Y1). Likewise for the human growth index (HDI), investment had a significant effect on the HDI (Y2). Meanwhile, the variable economic growth had no significant effect on HDI, while economic growth (Y1) had a significant effect on welfare (Y3). Economic growth (Y1) had a significant effect on welfare (Y3)
FACTORS OF COMPLIANCE, NEGOTIATION, MORAL, PROFIT MANAGEMENT, FISCAL POLICY IN EXECUTING TAX OBLIGATIONS (Case research on MSME processing industry in Mojokerto)
Authors: Hartono Hartono , Nersiwad Nersiwad , Asj’ari Fachrudy
Published: November 2022

This research aims to analyze how the behavior of MSME taxpayers in carrying out their tax obligations. The research population is MSME taxpayers domiciled in Mojokerto. The sample of this research involved 42 respondents using the purposive sampling method, questionnaire as an instrument, and processed using SEM approach Warp PLS 6.0. The results show that taxpayer compliance behavior, taxpayers' willingness to negotiate, and provision of financial statements based on earnings management positively impact tax obligations as measured by the amount of voluntary tax compliance. Still, the tax morale of taxpayers has a negative impact on tax obligations incurred, calculated based on the value of voluntary tax compliance, taxpayer compliance behavior, the willingness of taxpayers to negotiate, provision of financial reports based on earnings management mediating the perception that MSME fiscal policy has a positive impact on tax obligations as measured by the value of voluntary tax compliance. In contrast, the tax morale of taxpayers is mediated by the perception of MSME's fiscal policy having a negative impact on voluntary tax compliance. Recently, it found that obedient taxpayers in carrying out their tax obligations are influenced by the behavior of taxpayers, not because of regulations. Behavior is seen from economic conditions, finances using a fiscal policy approach for MSMEs, and a conceptual system based on a developing view of the tax policy. .

Keywords : Taxpayer Behavior, Tax Obligations, and Voluntary Tax Compliance.
DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM BASED ON BUSINESS PROCESS MODELLING AND NOTATION AND WEB-BASED FINANCIAL REPORT FOR MSMEs
Authors: Riwajanti Nur Indah
Published: November 2022

Malang is a tourist city that has natural beauty and various culinary tours, including Coffee Shops. The purpose of this paper is to evaluate an Accounting Information System (AIS) for SME stakeholders, particularly the food and beverage sector, and to design an SME AIS, in particular the revenue and expenditure processes based on Business Process Modelling and Notation (BPMN). This study adopts Research and Development approach with a case study method in four coffee shops in Malang. The results of the evaluation show that there are still shortcomings and weaknesses in the acceptance and expenditure process. To reduce such cases and improve SME operations, a BPMN-based AIS has been developed, specifically in four business processes, namely Ordering, Purchase of Raw Materials, Payroll and Balance Sheet Summary, equipped with documents to monitor business developments and prepare profits. / loss report. Prior to implementation, material experts and media experts conducted validation tests, with the results that the AIS was feasible to be implemented. In addition, the new system was piloted in two coffee shops for one month. Implementation results suggest that a BPMN-based AIS should be built to reduce these problems and improve the operations of small businesses. This would include four business processes, including ordering, purchasing raw materials, payroll, and preparing financial statements, which would be accompanied by documents and a website, https://rekapyuks.xyz, to keep track of business changes and compile a Profit/Loss Report. Prior to implementation, two experts performed validation tests, which revealed that the AIS could be implemented. Furthermore, the new system and website were tested for a month in two coffee shops. According to the study's findings, MSMEs should improve internal control to reduce fraudulent actions by segregating duties and utilizing information technology to create a web-based Profit/Loss Report.
INITIATION OF BALANCED ENVIRONMENTAL ASPECTS of SMEs PERSPECTIVE STRATEGIC MANAGEMENT APPROACH QUADRUPLE HELIX INNOVATION MODEL (QHIM)
Authors: Harminingsih Harminingsih , Sandradewi Kumaratih , Kusumaningrum Andriani , Harsanto Harsanto
Published: November 2022

The prolonged covid-19 pandemic entering its third year has created turbulence, which has resulted in various conditions that must be faced for Indonesian SMEs and in general the country's economy has also undergone terrible changes, then how can SMEs survive the current prolonged crisis due to the Covid-19 pandemic? This study aims to provide an understanding of how the customized configuration of various strategic initiatives can help Indonesian SMEs survive through the mass crisis based on the QHIM (Quadruple Helix Innovation Model) mechanism . Using a qualitative approach based on group discussions with the support of expert facilitators and involving parties from various fields, such as academia, banking, the entrepreneurial community and SMEs. SMEs operate in uncertain conditions, and some findings show that there has been an integration of various initiatives, such as financial resource management, opportunity exploration-exploitation, efficient negotiation, digital adoption and strategic management through balancing play an important role in terms of survival in crisis and how the Quadruple Helix perspective can become an important concept in the survival process of Indonesian SMEs.
Kemampuan Komisaris Independen dan Kepemilikan Institusional dalam Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan
Authors: Sinatraz Viony , Suhartono Sugi
Published: November 2022

The aim of every company is to earn profit and increase the firm value. When the firm values optimal, the prosperity of its shareholders also increase. Financial statements are one of communicatin media to its users regarding the firm performances. In an effort to enhance the firm value, management tends to deliberately perform certain accounting method, called Earnings Management. Earnings management is done so that the company’s financial statement looks good and healthy in a certain period, although it will cause a decrease in the firm value in the future. One way that can be used to reduce earnings management is to implement good corporate governance. This study aims to determine the effect of earnings management in company value which is moderated by independent commissioners and institusional ownership. The object of this study consist of 90 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 – 2018. The sampling techinques was done by purposive sampling. The data analysis method to be used are descriptive statistical analysis, simple regression analysis, moderated regression analysis, classical assumption tests, and goodness of fit test. The results of this study indicate that earnings management is proven to have a negative effect on the firm value, independent commissioners are proven to weaken the effect of earnings management on the firm value, and institutional ownership are proven to weaken the effect of earnings management on the firm value.
Pandemi Covid-19: Pengaruh Perilaku Konsumtif dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa FKIP UKSW
Authors: Cristanti Indah Lely , Luhsasi Dwi Iga , Sitorus Destri Sambara
Published: November 2022

This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between consumptive behavior and financial management 0.112 > 0.05, and there is a significant influence between mental accounting on financial management of 0.000 < 0.05. simultaneously, there is a significant influence between consumptive behavior and mental accounting on financial management of 0,000 < 0.05 has a significant impact.

Keywords: Consumptive Behavior, Mental Accounting, Financial Management
Determinan Pengungkapan Laporan Berkelanjutan
Authors: Damayanti Alvina , Hardiningsih Pancawati
Published: November 2022

This study aims to examine the effect of financial performance and firm size on the disclosure of sustainability reports with good corporate governance as a moderator. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling method used is purposive sampling as many as 54 state-owned companies. The analysis technique uses multiple linear analysis. The results showed that profitability, leverage and good corporate governance had no effect on the disclosure of the sustainability report. Company size has a negative effect on the disclosure of sustainability reports. Good corporate governance is not able to moderate the effect of profitability on the disclosure of the sustainability report. On the other hand, good corporate governance weakens the effect of leverage and good corporate governance strengthens company size on the disclosure of sustainability reports.
analisis pengaruh kualitas pelayanan, fasilitas pelayanan dan biaya pelayanan terhadap tingkat kepuasan masyarakat kelurahan sawahan
Authors: Saputro Ekhwan Yogi , Dewi Maya Widyana , Utami Wikan Budi
Published: November 2022

The purpose of this study was to determine the effect of service quality, service facilities, and service costs on the level of community satisfaction in the Sawahan Village. The methodology used in this research is the quantitative data analysis method and the test is done by using multiple regression models. The population used is all people who take care of important documents in 2020 in Sawahan Village. The sample boundaries are citizens who take care of important papers in September-November 2020. In this study, a sample of 68 people was obtained. Based on the test results it can be concluded that the value ofthe variable service Quality of 4.426 is greater than ttable 1.66864. With a significance value of 0.000 smaller than α = 0.05. means that Ho is rejected, this shows that the Service Quality variable has a significant effect on community satisfaction. The t-count value of the Service Facility variable was 3.697, which was greater than the t-table value of 1.66864. With a significant value of 0.000 greater than α = 0.05. This shows that the Service Facility variable has an effect on community satisfaction. The count value of the Service Cost variable is 1.472 smaller than the ttable 1.66864. With a significant value of 0.146 which is greater than α = 0.05. This shows that the Service Cost variable has no effect on community satisfaction. Based on the results of the data test, the Fcount of 66.347 is greater than the Ftable 2.75 with a significance of 0.000 smaller than the significant value α = 0.05 so it can be concluded that simultaneously or together the variables of Service Quality, Service Facilities, and Service Costs is a factor that affects the Community Satisfaction variable.

Keywords: Service Quality, Service Facilities, Service Costs, Community Satisfaction
Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan Pengetahuan Manajer Akuntansi Terhadap Efektivitas Sistem Informasi Akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang
Authors: Mutmainah Siti , Suprihati Suprihati , Kristiyanti LMS
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang. Jenis penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh melaui kuisioner. Responden dalam penelitian ini adalah pengguna sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang yaitu sebanyak 36 responden. Adapun teknik pengambilan sampling yang digunakan adalah sampling jenuh atau sensus. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel kecanggihan teknologi informasi terdapat pengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi, sedangkan untuk variabel partisipasi manajemen dan pengetahuan manajer akuntansi tidak berpengaruh signifikan terhadap efektifitaf sistem informasi akuntansi. Sementara itu secara simultan hasil penelitian ini menunjukkan bahwa variabel kecanggihan teknologi, partisipasi manajemen, dan pengetahuan manajer akuntansi berpengaruh signifikan terhadap efektivitas sistem informasi akuntansi. Hasil koefisien determinasi menunjukkan nilai sebesar 54,0% sisanya 46,0% dijelaskan oleh variabel lain diluar penelitian ini.

Kata kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem innformsi akuntansi.
Pengaruh Kepemilikan Institusional, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2019)
Authors: Jumiyanti Triyas , Pratiwi Desy Nur , Sumadi Sumadi
Published: November 2022

This study aims to determine the significance of the effect of institutional ownership, profitability and firm size on earnings management (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019). The population in this study was 61 manufacturing companies in the food and beverage sector for the period 2016 – 2019. The number of samples used in this study was 24 companies, using the purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are institutional ownership, profitability (ROA) and firm size. While the dependent variable category is earnings management. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 23. The partial test results show that only the profitability (ROA) variable has no significant effect on earnings management, while the institutional ownership and firm size variables have a significant effect on earnings management. Simultaneous test results show that the variables of institutional ownership, profitability (ROA) and firm size simultaneously have a significant effect on earnings management.

Keywords: Earnings Management, Institutional Ownership, Profitability, Firm Size
ANALISIS PERBEDAAN PERSEPSI KONSUMEN MINIMARKET MODERN DAN TOKO KELONTONG DI DESA KARTONATAN, KARTASURA, SUKOHARJO (Studi pada Alfamart dan Toko Kelontong)
Authors: Lestari Sri , Yani Burhanudin Ahmad , DPW Ida Aryati
Published: November 2022

The purpose of this study was to determine whether or not there were differing perceptions of consumers of modern minimarkets (Alfamart) and grocery stores based on price, service,product and location.

This research is quantitative research, comparative method by drawing conclusions through statistical analysis. The population in this study are consumers who shop at grocery and Alfamart stores. Samples were taken as manyas 100 respondents. Data needed through documents and questionnaires. The questionnaire was test edusingvalidityandreliability.Thedataanalysistechniqueusedwasmulticollinearitytest,heteroscedastitytest,normalitytest,autocorrelationtest.

The results of this study show that: 1) Price (X1) there is a significant differencebetween Alfamart and the grocery store Test t -0.755
THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FINANCIAL PERFORMANCE IN CONVENTIONAL COMMERCIAL BANKS LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019
Authors: Mahendra Pandu Rizky , Widajantie Tituk Diah
Published: November 2022

The study was conducted to obtain empirical evidence related to the effect of good corporate governance mechanisms on the financial performance of banking companies. The population are banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Total population of registered banking companies is 45 companies. This research uses purposive sampling technique. From the total of population, only 25 conventional general banking companies meet the criteria. After that multiplied by the research period of five years, then there are 125 samples in this study. The analysis technique used is regression analysis which is a method of analyzing research hypotheses with the aim of testing the overall presence or absence of the influence of one variable with another variable. Based on the results of the study "The Effect of Good Corporate Governance Mechanisms on Financial Performance in Conventional Commercial Banks Listed in Indonesia Stock Exchange Period 2015-2019 " the following conclusions were obtained: The Board of Directors has an effect on the financial performance (Return On Assets) of Conventional Commercial Banks. The Board of Commissioners does not affect the financial performance (Return On Assets) at Conventional Commercial Banks. The Audit Committee has an effect on financial performance (Return On Assets) at Conventional Commercial Banks.

Keywords: good corporate governance, financial performance
PENGARUH MOTIVASI KERJA DAN PRAKTIK KERJA LAPANGAN TERHADAP KESIAPAN KERJA MAHASISWA STMIK SINAR NUSANTARA SURAKARTA
Authors: Wibowo Ari , Nugroho Bambang Satrio
Published: November 2022

One indicator of higher education outcomes that must be achieved is the percentage of graduates who find work . The purpose of this study was to measure and examine the effect of work motivation and fieldwork practices on job readiness of STMIK Sinar Nusantara Surakarta students. The number of samples in this study were 50 respondents, the sampling technique used purposive sampling. The results of the regression analysis found that there was a positive and significant influence on work motivation variables and field work practices on student work readiness. The result is that the variables of work motivation and field work practice significantly and positively affect student work readiness with path coefficient values (β) 0.388 and 0.334. SmartPLS also produces a determination coefficient value of 40.6% Exogenous variables affect endogenous variables.
PENGARUH KUALITAS PRODUK, HARGA, DAN PROMOSI TERHADAP MINAT BELI PRODUK BATIK JETIS DI SIDOARJO
Authors: Susanti Ike , Handayati Ratna
Published: November 2022

Batik is one of the ancestral cultural heritage of Indonesia. With the diversity of batik patterns, it is able to attract the attention of the world through its characteristics. Several regions in Indonesia have become centers of batik production, one of which is Jetis Village in Sidoarjo sub-district, Sidoarjo district, East Java. The increasingly sharp competition in batik production encourages batik craftsmen to always maintain the price of batik and the quality of batik in order to be able to compete with batik from various other regions, both in the local market and in the international market. Methods This research uses quantitative methods which are carried out by distributing questionnaires as respondent data. The analytical tools used in this research are validity test, reliability test, classical assumption test, multiple correlation, coefficient of determination, multiple linear regression analysis, t test and F test, data processing using SPSS statistical program. The conclusion of the research shows that price and product quality have a significant and positive effect on consumer buying interest in Batik Jetis products. Promotion is the most dominant product. Judging from R2 of 79.2 percent, it can be concluded that the production diversification of 79.2 percent of the variables can be determined from the predictive variable, while the remaining 20.8 percent is determined by other factors.

Keywords: Product Quality, Price, Promotion, Buying Interest
ANALISIS HALAL, CITA RASA, DAN VARIASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN (STUDI KASUS PADA ARABIANS KEBAB DI UMS SURAKARTA)
Authors: Setiawan Insan , Kustiyah Eny , Maryam Siti
Published: November 2022

This study aims to analyze and discuss the effect of halal, taste, product variation on product purchasing decisions at Arabians Kebab UMS Surakarta. The research used is descriptive quantitative research. The population in this study were the customers of Arabians Kebab UMS Surakarta. The sample consisted of 100 respondents using accidental sampling technique. The data analysis technique used Multiple Linear Regression Analysis. The F test results show that halal, taste, and product variations simultaneously have a significant effect on purchasing decisions. While the t test results show that partially halal has a positive and significant effect on purchasing decisions, taste partially has a positive and significant effect on purchasing decisions and also product variations partially have a positive and significant effect on purchasing decisions at Arabians Kebab UMS Surakarta.

Keywords: halal, taste, product variation, purchase decision.
STUDI TENTANG PENGALAMAN KERJA, KOMITMEN KERJA, DUKUNGAN ORGANISASI DAN PENGARUHNYA TERHADAP KINERJA KARYAWAN
Authors: Arifin Samsul , Darmawan Didit
Published: November 2022

Organizational effectiveness is determined by the role of human resources. The quality of human resources does not only come from work ability but also comes from extra role behaviors such as work experience, organizational commitment, and perceived organizational support. Together with other variables, it is expected that all of these factors are carried out effectively in aggregate. Organizational citizenship behavior needs to be observed in order to obtain the expected work results of the organization. This study will examine work experience, organizational commitment, perceived organizational support, and its effect on employee performance. The purpose of this study was to analyze and determine the effect of work experience, organizational commitment, and perceived organizational support on employee performance. The number of samples carried out using the census technique were 72 employees. The analysis tool is multiple linear regression analysis, t test and F test assisted by SPSS 26 program. From the results of the study, it was found that work experience had a significant effect on employee performance. Organizational commitment has a significant effect on employee performance. Perception of organizational support has a significant effect on employee performance. Work experience, organizational commitment, and perceived organizational support have a significant simultaneous effect on employee performance

Keywords : Work experience, organizational commitment, perceived organizational support, job performance
PENGARUH POLA PEMBIMBINGAN ORANG TUA TERHADAP CAPAIAN KOMPETENSI KOGNITIF DAN AFEKTIF SISWA SD KELAS RENDAH PADA MASA BELAJAR DARI RUMAH
Authors: Akhlis Nor , Wahyono Hari , Aisyah Siti
Published: November 2022

The aims of this research were (1) to determine the effect of parental guidance patterns on the achievement of low-grade students' cognitive and affective competencies during the study period from home (2) how much the influence of parental guidance patterns have on the achievement of low-grade students' cognitive and affective competencies during learning from home. This study uses quantitative research methods. The population of this study were 1.096 students A sample of 284 students was taken. The research instrument used was a random sampling. The data analysis method used a questionnaire, and data analysis using the Parson model correlation. Based on the results of the analysis (1) is the best mentoring pattern during learning from home, (2) The pattern of parental guidance partially affects the achievement of cognitive competence of low-grade elementary school students during learning from home. This is based on the results of the t-test that the value of tstatistic > ttable (13.375 > 1.976) or a significance value of
STRATEGI MEMBANGUN BRAND ADVOCACY DI ERA MARKETING 4.0
Authors: Kusumasari Kadek Elyani , Sanica I Gede
Published: November 2022

Conditions in the transition from traditional to digital era require a new marketing approach to assist marketers in anticipating and managing the impact of this disruptive technology. Building effective branding in the era of connectivity is by building a brand advocacy. In the past, customers went through an easy buying process, namely 4A, now the process has changed to 5A. the purpose of this research is to find out the strategy applied to build the adcocay brand in the marketing 4.0 era to consumers. This study uses descriptive qualitative and interpretive through observation, documentation, and interviews with informants. Informants in this study are active social media users and know the Gubuk Baju. the results of the research at the stage of being aware of the Gubuk Baju using social media and WOM to introduce their products.appeal stage using content marketing.at the ask stage on the social media account, the Baju Baju has provided sufficient information. If consumers want to know additional information, they can use direct messages or other platforms.at the act stage, the clothes hut provides the best service to build engagement with consumers. If the consumer is satisfied with the meal, the consumer will not hesitate to recommend it to others.