bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Influencer Review, Brand Love, dan E-Wom Terhadap Keputusan Pembelian Produk Kosmetik Implora Melalui Kualitas Produk Sebagai Variabel Intervening pada Followers Instagram Imploracosmetics
Authors: Devi Pratiwi  , Novi Sri Wiarti  , Fitrianingsih  , Bobby Hartanto
Published: August 2024

This research aims to determine the influence of Influencer Reviews, Brand Love, and E-Wom on Purchasing Decisions for Implora Cosmetics Products through Product Quality as an Intervening Variable on Imploracosmetics Instagram Followers. The research method used is a quantitative method using the help of Smart PLS version 3.0 which was collected from the results of distributing questionnaires to 100 Imploracosmetics Instagram Followers. The analytical method used in this research is to use instrument tests, namely validity and reliability tests. measurement model (outer model), namely the validity test, reliability test, then the structural model (inner model) including: coefficient of determination/r-square (r2), goodness of fit model and hypothesis testing with the t-statistic test and indirect influence test (indirect effect). The results of Smart PLS 3.0 in this research are that influencer reviews have an influence on product quality but have no influence on purchasing decisions, the brand love variable has no influence on purchasing decisions and product quality. E-Wom influences product quality and purchasing decisions. Product quality influences purchasing decisions. Influencer reviews influence purchasing decisions with product quality as an intervening variable, Brand love has no influence on purchasing decisions with product quality as an intervening variable, and E-Wom influences purchasing decisions with product quality as an intervening variable
Pengaruh Citra Merek dan Kredibilitas Influencer Terhadap Keputusan Pembelian dengan Kepercayaan Merek Sebagai Variabel Intervening pada Followers Instagram Kosmetik Emina
Authors: Putri Nadila  , Juninda Rahmaida Saragih  , Fitrianingsih  , Bobby Hartanto
Published: August 2024

Thirs study airms to derterrmirner ther Irnfluerncer of Brand Irmager and Irnfluerncerr Crerdirbirlirty on Purchasirng Dercirsirons wirth Brand Trust as an Irnterrvernirng Varirabler on Ermirna Cosmertircs Irnstagram Followerrs. Ther rerserarch merthod userd irs a quantirtatirver merthod usirng ther herlp of Smart PLS verrsiron 3.0 whirch was collercterd from ther rersults of dirstrirbutirng querstironnairrers to 100 Ermirna Cosmertircs Irnstagram Followerrs. Ther analysirs merthod userd irn thirs study irs to user an irnstrumernt terst, namerly a valirdirty and rerlirabirlirty terst. merasurermernt moderl (outerr moderl) namerly valirdirty terst, rerlirabirlirty terst, thern structural moderl (irnnerr moderl) irncludirng: coerffircirernt of derterrmirnatiron / r-squarer (r2), goodnerss of firt moderl and hypothersirs terstirng wirth t-statirstirc terst and irndirrerct erfferct terst (irndirrerct erfferct). Ther rersults of Smart PLS 3.0 irn thirs study arer that Brand Irmager has an erfferct on Brand Trust, Irnfluerncerr Crerdirbirlirty doers not haver an erfferct on Brand Trust, Brand Irmager has an erfferct on Purchasirng Dercirsirons, Irnfluerncerr Crerdirbirlirty doers not haver an erfferct on Purchasirng Dercirsirons, Brand Trust has an erfferct on Purchasirng Dercirsirons, Brand Irmager has an erfferct on Purchasirng Dercirsirons wirth Brand Trust as an Irnterrvernirng Varirabler, Irnfluerncerr Crerdirbirlirty has no erfferct on Purchasirng Dercirsirons wirth Brand Trust as an Irnterrvernirng Varirabler.
Studi Empiris Pengaruh Manajemen Kinerja terhadap Produktivitas melalui Kepuasan Karyawan
Authors: Ridwan Kurniawan  , Sutianingsih
Published: August 2024

The competition between MSMEs that is created will encourage many MSME players to start looking for ways to increase the number of sales to continue to make the maximum profit possible. Several steps will be taken, one of which is starting to pay attention to performance management and creating a more efficient and effective path. This research aims to find out whether performance management and can influence the company's productivity level. The research was conducted using a survey method with a total sample of 25 employees who were registered as workers at the Nasi Kepal Jaya Wijaya MSME, which is a fairly successful producer of packaged rice balls and side dishes in the city of Surakarta. Data were collected using a questionnaire and then scoring and interpretation were carried out using a Likert Scale. The research results show that performance management and have a big influence on the company's productivity level. The indirect influence between performance management (X) and productivity (Y) through the employee satisfaction variable (M) has a path coefficient value of: 0.673 x 0.568 = 0.328 with a significant value for the influence of X on Y through M being 0.020<0.05 and calculated t value 2.325> t table 2.048 which means there is a partial influence between the performance management variable (X) on the productivity variable (Y) through (M). This indicates that although performance management does not have a significant influence on productivity directly, the two will influence each other through employee satisfaction as mediation.
Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada UMKM di Kabupaten Sidoarjo
Authors: Salsabila Asadawa Tasya  , Yanthi Merlyana Dwinda
Published: August 2024

Micro, Small and Medium Enterprises (MSMEs) play a crucial role in supporting the economy in Indonesia. Therefore, MSMEs need to enhance their competitiveness through the use of accounting information systems. The use of accounting information systems generates reliable business information, leading to better business decision-making. This study aims to identify the factors that influence the use of accounting information systems in MSMEs, which include educational background, availability of technological facilities, business scale, and accounting training. The subjects of this study are the owners/managers of MSMEs operating in Sidoarjo Regency. The data used in this research is primary data obtained from questionnaires distributed to respondents. The sample used in this study consists of 97 respondents. The data analysis techniques employed include descriptive statistics, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, and hypothesis tests using SPSS 25. The results show that educational background, availability of technological facilities, business scale, and accounting training positively influence the use of accounting information systems in MSMEs in Sidoarjo Regency.
Praktik Jual Beli Thrifthing dan Dampaknya Terhadap Pendapatan Pedagang Pasar Pekan 18 Kota Binjai dalam Perspektif Ekonomi Islam
Authors: Fiska
Published: August 2024

This research was conducted to find out how Thrifthing Buying and Selling Practices are and their impact on the Income of Week 18 Market Traders in Binjai City from an Islamic Economic Perspective. The phenomenon of selling Thrift clothing (Used Clothes) not only has a positive impact in reducing textile waste but also has a negative impact on health. This is one of the reasons for the government's ban on importing used clothing. In this study, research was carried out using a qualitative descriptive approach, data was collected through observation and interviews, then analyzed through data reduction and triangulation. The results of the research show that the sale of used clothes at Pekan 18 Market, Binjai City has a big influence on the economic level of traders, the income of traders at Pekan 18 Market, Binjai City is sufficient for the daily needs of traders, the economic situation and also the welfare of the traders are in good condition. From an Islamic Economics perspective, buying and selling transactions at Pekan 18 Market are considered valid because they fulfill the requirements and pillars stipulated in the Muamalah Law. Merchandise such as used clothes can be reused and the substance of the goods is clear and exchange rate (price) conditions are met. However, there is special attention to the cleanliness of merchandise and the process of obtaining it legally, considering the importance of maintaining cleanliness and fairness in transactions.
Analisis Pemerintah Kecamatan Kencong dalam Penertiban Area Pedagang Kaki Lima (PKL) untuk Meningkatkan Penjualan di Alun-Alun Kecamatan Kencong Jember
Authors: Yoga Alvan Hadaina  , Dovi Iwan Habibillah
Published: August 2024

This analysis discusses the efforts of the Kencong Sub-District Government in regulating the Pedagang Kaki Lima (PKL) area to enhance sales at the Kencong Sub-District Square in Jember. This study explores the role of the informal sector, such as PKL, in reducing unemployment amidst high urban unemployment rates. The phenomenon of the informal sector, including PKL, is a crucial part of the economy in developing countries like Indonesia. The research employs a review method with a qualitative approach to analyze data from various sources, including academic journals, books, media articles, and related documents. The analysis results indicate that regulating the PKL area in Kencong Sub-District requires strategies involving the provision of strategic locations, improvement of facilities and infrastructure, and enhancement of cleanliness and security services. Despite the positive steps taken by the government, there are still obstacles in organizing and developing PKL, as well as challenges in relocating vendors to designated areas. The response of vendors to the regulation policy varies; some support it with the condition of fair treatment and consideration for the vendors' well-being, while others view it as a positive step to enhance the area's attractiveness. In conclusion, regulating the PKL area requires solutions that consider the sustainability of trading activities and the well-being of vendors, and it needs to be carried out with awareness and effective solutions from the government.
Determinant Cost of Capital
Authors: Nur Khosim  , Adler Haymans Manurung
Published: August 2024

The purpose of this paper is to look at the determinants of a company's cost of capital. This study conducted a literature review with the aim of identifying the factors that affect the cost of capital of a company. The research shows that profitability, liquidity, tax, growth and firm size are the determinants that affect the cost of capital of a firm. Further research shows a positive correlation between the cost of capital and profitability, liquidity, growth and firm size. The capital arrangement of a firm is determined based on the pecking order theory and trade-off theory while still considering the cost elements associated with it.
Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Nasabah pada PT. Bank Tabungan Negara Kantor Cabang Syariah Medan
Authors: Mega Lestari  , Siti Mujiatun
Published: August 2024

This study aims to analyze the influence of service quality and product quality on customer satisfaction at PT. Bank Tabungan Negara (BTN) Syariah Branch Office in Medan. Service quality and product quality are considered two key factors that can affect customer satisfaction in the Islamic banking industry. The research method used is quantitative, with data collected through questionnaires distributed to BTN Syariah Medan customers. The collected data were analyzed using multiple linear regression to determine the extent to which these two independent variables influence customer satisfaction as the dependent variable. The results of the study indicate that both service quality and product quality have a positive and significant impact on customer satisfaction. Service quality, which includes aspects such as speed, friendliness, and staff professionalism, is proven to be a primary factor in enhancing customer satisfaction. Additionally, product quality, which encompasses various offered Islamic banking products, also has a significant contribution to customer satisfaction. The conclusion of this study is that PT. Bank Tabungan Negara Syariah Branch Office in Medan needs to continuously improve their service quality and product quality to achieve higher customer satisfaction levels. The practical implications of this study show that improvements in these two aspects can increase customer loyalty and drive the growth of the Islamic banking business. This research provides an important contribution to the Islamic banking literature and offers strategic recommendations for bank management in their efforts to enhance the quality of their services and products.
Analysis of Social Return on Investment (SROI) in Gen UNAIR + Program With The Theme an Inspiring Class: The Past and Younger Generation Meet in Class
Authors: Yudhistira Satria Pamungkas  , Dipo Satria Alam  , Roben Saosa
Published: August 2024

Many life lesson stories can be obtained from them in the form of wisdom that they have gone through starting from the entry of technology until today's era. This wisdom can later be used as a basis for the millennial generation and so on to live side by side with technological sophistication. So that they can purposefully utilize existing technology. Along with the SDGs by contributing to the achievement of SDG number 4, namely Quality Education, ensuring equal access to quality education that is prosperous and inclusive. So, our CSV strategy is the first step in supporting the 2030 agents for Sustainable Development. The research method used is quantitative causality by identifying stakeholders, social impact indicators, data collection, monetarization value and then calculating the SROI value. The result was obtained a ratio of 28.38 which means that every Rp1 invested in the GEN UNAIR + program, will generate social returns of Rp28.38 rupiah. The value of this SROI is relatively high and produces relatively high returns.
Pengaruh Sosial Media Manajemen Terhadap Peningkatan Pemenuhan Kamar Pada Hotel Sinabung Hills Berastagi
Authors: Steven Adhitya Damart  , Nazmah
Published: August 2024

Persaingan bisnis di sektor perhotelan terus meningkat, sehingga setiap hotel menawarkan keunggulan masing-masing. Perkembangan teknologi komunikasi massa membuat masyarakat cepat berubah mengikuti zaman. Media massa, terutama internet, berkembang pesat dan menjadi kebutuhan. Media sosial, khususnya Instagram, digunakan sebagai alat pemasaran efektif. Penelitian ini bertujuan untuk melihat pengaruh sosial media terhadap tingkat hunian kamar hotel. Metode penelitian yang digunakan adalah analisis deskriptif kualitatif. Data dikumpulkan melalui wawancara dengan general manager, assistant manager, dan room division manager di Hotel Sinabung Hills Berastagi. Proses analisis data melibatkan reduksi data, penyajian data, dan penarikan kesimpulan untuk memahami secara mendalam bagaimana manajemen media sosial mempengaruhi tingkat hunian kamar. Hasil penelitian menunjukkan bahwa manajemen media sosial memiliki dampak signifikan dalam meningkatkan pemenuhan kamar di Hotel Sinabung Hills Berastagi. Strategi yang berfokus pada pengembangan konten yang relevan dan menarik di platform seperti Instagram, Facebook, dan Twitter membantu memperkuat citra dan brand hotel. Interaksi dengan tamu melalui media sosial juga meningkatkan keputusan reservasi, dan menjaga kualitas layanan serta kebersihan hotel melalui interaksi langsung dengan tamu membantu membangun reputasi sebagai destinasi yang responsif dan berkualitas. integrasi media sosial yang efektif dalam strategi pemasaran dan operasional merupakan faktor kunci dalam kesuksesan Hotel Sinabung Hills Berastagi. Tantangan utama yang dihadapi meliputi menjaga konsistensi brand identity, adaptasi terhadap perubahan algoritma platform media sosial, serta manajemen waktu dan sumber daya. Adapun saran yang dapat diberikan kepada pihak Hotel Sinabung Hills Berastagi yaitu untuk mengoptimalkan penggunaan media sosial, meningkatkan responsivitas terhadap ulasan dan komentar tamu, mengintegrasikan data untuk analisis lebih mendalam, terus mengembangkan konten yang relevan, serta melakukan pelatihan dan pengembangan sumber daya manusia untuk meningkatkan kemampuan tim dalam mengelola media sosial secara efektif.
Optimalisasi Kinerja Karyawan Melalui Kepemimpinan Islami dan Pelatihan: Peran Penting Kepuasan Kerja di KSU Ja'far Medika Syariah Karanganyar
Authors: Sujarwanto Sujarwanto , Sutianingsih Sutianingsih
Published: August 2024

The purpose of this study is to evaluate the influence of employee training and Islamic leadership on employee performance, by utilizing the intervening variable of employee job satisfaction. This study uses a quantitative methodology and is causal associative. It is known that this study involved 84 employees as a sample. Proper and trustworthy questionnaires are used to collect data. Multiple linear regression analysis techniques were used to analyze the data. The results of the study show that: Employee performance increases significantly due to the positive and significant influence caused by employee training, Islamic leadership and job satisfaction. Job satisfaction mediates a statistically significant relationship between training, Islamic leadership and performance.
Keywords: Employee training, Islamic leadership, job satisfaction, employee performance
Pengaruh Employer Branding, Reputasi Perusahaan, Informasi Sosial Media dan Corporate Social Responsibility terhadap Niat Melamar Pekerjaan Generasi Milenial dan Generasi Z
Authors: Kusdiyanto  , Ishbah Faliqul
Published: August 2024

This study aims to analyze the influence of employer branding, corporate reputation, social media information, and corporate social responsibility on the intention to apply for jobs among millennials and Generation Z in Surakarta. The approach used in this study is quantitative, employing a survey method with questionnaires distributed to 100 respondents who meet the criteria. Data analysis was conducted using the Structural Equation Model (SEM) with Partial Least Square (PLS). The results show that employer branding, corporate reputation, social media information, and corporate social responsibility have a positive and significant influence on the intention to apply for jobs. Employer branding and corporate reputation enhance the company's attractiveness to potential job applicants. Information disseminated through social media also plays a crucial role in attracting application interest. Additionally, corporate social responsibility conducted by the company positively impacts the perception of potential employees. This study implies that companies need to pay attention to branding strategies, maintain their reputation, utilize social media, and enhance social responsibility to attract job application interest from millennials and Generation Z.
Pengaruh Kepercayaan Konsumen, Kualitas Informasi Kemudahan Penggunaan, dan Persepsi Resiko Terhadap Minat Beli Konsumen Online: Studi pada Pengguna Aplikasi Shopee di Wilayah Sidoarjo
Authors: Naurah Zulfa Salsabila  , R. Yuniardi Rusdianto
Published: August 2024

This research aims to determine the influence of consumer trust, information quality, ease of use, and risk perception on online consumer buying interest among Shopee application users in the Sidoarjo area. This type of research is quantitative research. The population in this research is shopee application users in the Sidoarjo area. With a sample of 60 respondents taken using a data sampling approach, using the slovin formula by distributing questionnaires. The results of this research show that the F test simultaneously states that Consumer Trust, Quality of Information, Ease of Use, and Risk Perception have a significant influence on Online Consumer Purchase Interest (F-count > F-table). Meanwhile, the t test shows that partially Consumer Trust, Information Quality, Ease of Use, and Risk Perception have a significant influence on Online Consumer Purchase Interest (X1 t-value > t-table; and X2 t-count > t-table).
Perspective on Digital Marketing Toward Purchase Intention: A Sentiment Analysis
Authors: Kamsinah  , Miftahkhus Surur
Published: August 2024

This study aims to determine the sentiment towards digital marketing and its influence on purchasing tendencies over the last ten-year period, starting from 2014 to 2023. The method used is descriptive statistical analysis with meta-analysis and sentiment from secondary data in the form of metadata from 92 articles indexed by Dimention.ai with data processing using Microsoft Excel 2016 and SentiStrength. The results of the sentiment analysis show that the experts' perceptions of the influence of digital marketing on purchase intentions have a positive sentiment of 63.0%, a negative sentiment of 10.9%, and the remaining neutral sentiment of 25.0%. These findings indicate that the trend of digital marketing on purchase intentions continues to increase and can provide a better understanding of the role of digital marketing in influencing purchase intentions. This research also provides practical guidance for marketing practitioners in designing more effective digital marketing strategies.
Pengaruh Leverage, Profitabilitas, dan Firm Size Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan: Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2019-2023
Authors: Dara Cyntya Putri  , Munari
Published: August 2024

The aim of this research is to obtain empirical evidence regarding the influence of leverage, profitability and firm size variables on the timeliness of reporting financial reports in food and beverages subsector companies listed on the IDX for the 2019-2023 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this research is food and beverages subsector companies registered on the IDX for the 2019-2023 period, namely 84 companies. The sample in this research was 28 companies that met the researchers' criteria, so a total of 140 samples were obtained over 5 years of research. The sampling technique uses purposive sampling technique. The data analysis used is logistic regression analysis using SPSS version 25 software. From the research conducted, the results obtained are that the leverage variable has no effect on the timeliness of financial report reporting, while the profitability and firm size variables have an effect on the timeliness of financial report reporting, as well as the variables leverage, profitability, and firm size simultaneously influence the timeliness of reporting financial statements.
Pajak Perdagangan Internasional Sebagai Penerimaan Negara
Authors: Zefanya Mayvi Ardira  , Zaenal Muttaqin
Published: August 2024

A country's prosperity is characterized by a stable economy with low or almost no inflation. Strong economic growth relies heavily on a solid financial sector. Taxes are one of the main sources of state revenue which is important to meet economic needs and the government budget. International trade taxes, including import duties on imported goods and export duties on exported goods, are an important source of income for the government, functioning to increase state revenues, protect domestic industry, regulate the flow of goods, and maintain trade balance. Revenues from international trade taxes and import duties experienced quite good growth after a decline in 2020. Export tax revenues experienced a big jump in 2021 and 2022, but decreased again in 2023. This research is an analytical descriptive study that was analyzed qualitatively.
Analisis Pengendalian Persediaan Bahan Baku Kedelai dengan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu HR Kepuh
Authors: Devi Aryani  , Sari Marliani  , July Yuliawati
Published: August 2024

This research aims to find out how to optimize inventory control for ordering economical raw materials at the HR kepuh tofu factory using the economic order quantity (EOQ) method calculation.  This research was conducted using quantitative descriptive methods.  Data collection in this research used primary and secondary data obtained by observation and interviews.  The results of this research state that the optimal purchase of soybean raw material supplies with EOQ is 788 kg, whereas previously it was 47 kg, so there is a difference of 741 kg.  The total cost of raw material inventory before using the EOQ method was IDR 94,665,900 per year while after using the EOQ method it was IDR.  26,267,719 there is a difference of Rp. 68,398,181.  The inventory of goods or safety stock that must be provided by the company is 2,278 kg, whereas previously it was only 78 kg, there is a difference of 2,200 kg.  The company reordered when the raw materials were at 2,280 Kg, whereas previously it was only 79 Kg, there was a difference of 2,201 Kg.
Pengaruh Self Efficacy, Karakter Wirausaha, dan Lingkungan Sosial Terhadap Intensi Berwirausaha Berbasis Digital pada Mahasiswa
Authors: Ghaida Widya Cantika  , Putri Ulfa Kamalia
Published: August 2024

Digital entrepreneurship can be one of the efforts to overcome the problem of educated unemployment in Indonesia. In the process of running a digital entrepreneurship, it is necessary to grow the intention to become an entrepreneur. This study aims to analyze the influence of self-efficacy, entrepreneurial character and social environment on the intention to become a digital-based entrepreneur in students. The research data derived from three instruments, namely self-efficacy, entrepreneurial character and social environment, were collected using a questionnaire instrument distributed to respondents. This study uses associative research with quantitative approach. The population in this study were undergraduate students of the economics education study program, Surabaya State University, class of 2020 and 2021. The research sample was determined using the simple random sampling technique and calculated using the slovin formula, so that the results showed that the research sample used in this study was 105 students. The results of this study indicate that (1) self-efficacy does not affect the intention of digital-based entrepreneurship in students (2) entrepreneurial character affects the intention of digital-based entrepreneurship in students (3) social environment affects the intention of digital-based entrepreneurship. Based on the R-square results of 0.657, it can be interpreted that the contribution of the independent variables used in this research to the dependent variable is 65.7%, so that the remaining 34.3% can be determined by other factors outside this research.
Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency dan Pertumbuhan Penjualan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
Authors: Marini  , Vinola Herawaty
Published: August 2024

This research aims to determine the effect of carbon emissions disclosure, eco-efficiency and sales growth on company value with profitability as a mediating variable. The sample in this study used a purposive sampling method. Based on sample criteria, there were 24 samples used. The data analysis technique used uses panel data. The application used in this research uses Eviews 9. The research results prove that disclosure of carbon emissions and sales growth have no effect on company value, while eco-efficiency has a positive effect on company value. Simultaneously, disclosure of carbon emissions, eco-efficiency and sales growth influences company value.
Penerapan PSAK 72: Pengaruh Pendapatan Usaha dan Biaya Operasional terhadap Laba Bersih pada Perusahaan di Industri Real Estate dan Properti dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022
Authors: Suryono Endrojoyo  , Vinola Herawaty
Published: August 2024

The real estate and property sector plays a pivotal role in driving economic growth which similar to other industries, real estate and property companies engage in business activities to generate revenue by utilizing their resources, including operational expenses, with the ultimate goal of achieving profitability. This study aims to analyze the effect of revenue and operating expenses before and after the implementation of PSAK 72 concerning Income from Contracts with Customers on net profit in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative method with secondary data. The population of this research is 91 companies and the research sample is 56 samples based on the availability of financial reports for the 2017-2022 period on the BEI website https://www.idx.co.id/id and the respective company websites. Data analysis was conducted is using panel data regression with classical tests and multiple linear regression as the analysis techniques. The program used to process the data is EViews 12. The results of the study show that revenue and operating expenses have a partial effect on net profit, and revenue and operating expenses have a significant effect on net profit of 66.48%.
Pengaruh Sosialisasi Perpajakan,Penagihan Pajak dengan Surat Teguran Pajak,dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak yang Dimoderasi oleh Pemahaman Pajak
Authors: Sarmauli Silalahi  , Vinola Herawati
Published: August 2024

Taxes are the largest source of state income and have an important role in the country's economy. The aim of this research is to empirically prove the influence of tax socialization, tax collection with tax warning letters, and tax audits on taxpayer compliance which is moderated by tax understanding. This research uses a non-probability sampling technique with purposive sampling. The sample in this research consisted of 100 taxpayers. Hypothesis testing uses SmartPLS 3.0 tools or software. Based on the results of the tests carried out, the research results show that Tax Socialization has an effect on Taxpayer compliance, Tax Collection with a Letter of Warning has an effect on Taxpayer compliance, Tax Inspection has an effect on Taxpayer compliance, There is no influence between Tax Socialization moderated by Tax Understanding on Taxpayer Compliance , There is no influence between Tax Collection and Warning Letters moderated by Tax Understanding on Taxpayer Compliance, and there is no influence between Tax Audits moderated by Tax Understanding on Taxpayer Compliance.
Pengaruh Kompensasi, Lingkungan Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan pada Pengadilan Negeri Semarang
Authors: Via Yunita  , Ali Maskur
Published: August 2024

This research aims to determine and explain the influence of compensation, work environment and work discipline on employee performance at the Semarang District Court. This research uses primary and secondary data, and a sample collection technique using the Random Sampling method. Data was obtained through questionnaires from Semarang District Court employees to serve as an example for this research.The tests carried out in this research include validity tests, reliability tests, model tests, t tests and f tests. The results of this research show that the partial and stimulant variables of compensation, work environment and work discipline influence employee performance. The aim of this research is to determine the effect of work environment compensation and work discipline on employee performance.
Analisis Faktor yang Mempengaruhi Minat Mahasiswa Terhadap Pemilihan Karir Akuntan: Studi Kasus pada Mahasiswa Akuntansi FEB UNTAN
Authors: Naufal Sadad  , Ayu Umyana  , Ira Grania Mustika
Published: August 2024

In the modern era, job opportunities are becoming increasingly diverse and extensive. The abundance of choices and job prospects available undoubtedly leaves accounting students perplexed in determining their future career paths. The aim of this research is to analyze the factors influencing students' interest in choosing a career as an accountant or non-accountant in the Faculty of Economics and Business at Tanjungpura University, Pontianak. The variables used in this study are financial rewards, professional training, and professional recognition as independent variables, while the career as an accountant or non-accountant is the dependent variable. The method used in this research is quantitative method. This research involves hypothesis testing through a survey research using questionnaires. The results of the study show that Financial Rewards do not influence the choice of a career as an accountant, Professional Training does not influence the choice of a career as an accountant, and Professional Recognition has a positive influence on the choice of a career as an accountant. Simultaneously, Financial Rewards, Professional Training, and Professional Recognition have a significant influence on the choice of a career as an accountant.
Pentingnya Pemahaman Kode Etik Akuntan dalam Membangun Karakter Akuntan
Authors: Galih Mulya Subastyan  , Evita Fardi Kusuma Dewi
Published: August 2024

This research aims to investigate the role of the Indonesian Accountant Code of Ethics in guiding the behavior and decisions of accountants, with a focus on the values of integrity, objectivity, competence, and professional behavior. Through a literature review approach, this research method details various relevant data, such as theories, books, articles, and documents related to the ethics of the accounting profession. The results of qualitative analysis indicate that the Indonesian Accountant Code of Ethics, issued by the Indonesian Institute of Accountants (IAI), serves not only as a set of regulations but also as a commitment to building a strong and trustworthy accountant character. Furthermore, the research illustrates the positive impact of ethics and religiosity in shaping the accountant's character, where a deep understanding of moral and ethical values forms a solid foundation for facing ethical dilemmas. Students are identified as key change agents in shaping the future of the accounting profession by understanding the norms and code of ethics of Indonesian accountants. The research's conclusion highlights the need for integrating ethical values, religiosity, and cultural understanding into accounting education to shape students who are not only technically competent but also have high character and integrity. Thus, this research contributes to understanding ethical factors in the accounting profession and emphasizes the importance of holistic education in shaping a more ethical and reliable future accounting profession.
Penerapan Model Financial Engineering dengan Cost Benefit Analysis untuk Pengelolaan Investasi Rutin Aset Bergerak di PT XYZ
Authors: Endah Setyowati
Published: August 2024

This study aims to apply a financial engineering model with a cost-benefit analysis (Cost Benefit Analysis) in the management of routine investments in movable assets at PT XYZ. The main objective of this research is to provide a systematic and quantitative framework to assist management in making optimal investment decisions. The theory used in this study includes the basic concepts of financial engineering and cost-benefit analysis. Financial engineering provides mathematical and statistical tools and methods to address complex financial problems, while cost-benefit analysis is used to evaluate the advantages and disadvantages of various investment options. The research method used is a case study at PT XYZ. The data collected includes historical financial data, projections of income and expenses, information regarding routine investments made by the company, and interviews with company informants related to cost-benefit analysis. The analysis is conducted using cost-benefit analysis on the aspects of the time value of money, cost analysis, and financial risk by comparing various investment scenarios of movable assets on lease and purchase options. The results of this research are expected to provide recommendations that can be implemented by PT XYZ to improve the efficiency and effectiveness of the company's movable asset investment management and optimize the allocation of the company's financial resources.
The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District
Authors: Burhanudin Ujang , Farid Diana , Solihin Dadin
Published: August 2024

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
Pengaruh Good Corporate Governance dan Karakteristik Perusahaan Terhadap Nilai Perusahaan dan Profitabilitas Sebagai Variabel Intervening: Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2021
Authors: Dikadijayati  , Triyono
Published: August 2024

This study aims to evaluate the impact of Good Corporate Governance and Company Characteristics on Firm Value, with Profitability as an intervening variable. The study employs a quantitative method utilizing secondary data from annual reports of companies registered on the Indonesia Stock Exchange during the 2019-2021 period. The data collection technique used is a literature review (documentation). The total data analyzed in this research amounts to 75, derived from 25 samples multiplied by the three years of the study (2019-2021). The data analysis methods applied include descriptive statistics and classical assumption tests, which consist of autocorrelation, heteroscedasticity, multicollinearity, and normality tests. Additionally, this study employs the Sobel test, path analysis, and hypothesis testing. The results of this study indicate that managerial ownership, independent commissioners, company size, and leverage do not affect firm value. Profitability has been proven to have a significant impact on firm value. Managerial ownership and independent commissioners do not contribute to profitability. Conversely, company size and leverage have a significant impact on profitability. Profitability cannot mediate the relationship between managerial ownership, independent commissioners, company size, and leverage on firm value.
Penerapan Metode Yanbu’a dalam Meningkatkan Cara Cepat Membaca Al-Qur’an Santri di Pondok Pesantren Arridho Depok
Authors: Moh.Romli  , Andi Zulkarnaen  , Siti Aminah
Published: August 2024

This study discusses related to the application of the method yanbu`a in improving how to quickly read the Qur’an in the environment of novice students at the Arridho Islamic Boarding School, Depok, who are considered relatively poor at reading. With this background, the researcher was interested in knowing how technically the yanbu'a method was applied at the Arridho Islamic boarding school, Depok. This type of research is descriptive qualitative. Data collection techniques were carried out by interviews and documentation. The data analysis used follows the analysis of the Miles and Huberman models, namely data reduction, data presentation and verification. The results of this study found that; Application of the method yanbu`a in improving how to quickly read the Qur'an in the novice student environment at the Arridho Islamic Boarding School in Depok, it is carried out with several methods based on active, innovative, creative, effective and fun learning, time discipline and patience following the stages of learning the Qur'an Methods yanbu`a, such as al-Quran encouragement with senior santri before Musyafahah with the teacher, istiqomah in murojah or repeating the reading, letter makhrijul practice, al-Fatihah, At-tahiyat and Juz `Amma reading practice, so based on the research results, that the yanbua' method is one of the keys to the students' success in reciting the al-Quran well in accordance with tajwid knowledge.
Menguak Konsep Harga Dibalik Transaksi Ngaben Massal pada Komunitas Hindu
Authors: Ni Luh Ketut Sri Widiani  , Ronald S. Badu  , Nurharyati Panigoro
Published: August 2024

This research aims to uncover the price concept behind mass cremation transactions in the Hindu community in West Toili District, Banggai Regency, Central Sulawesi Province. This research uses qualitative research methods using an ethnomethodological approach and values in Hindu religious teachings. Data collection was carried out through direct observation, interviews and documentation. Data analysis techniques in this research start from data reduction, data presentation, indexicality, reflexivity, and drawing conclusions. The research results found that the concept of mass cremation transaction prices involves several determining factors in determining the fees paid by collectors. These factors include the level of yadnya, the number of pilots, and the type of upakara/banten that the polluters receive. The costs incurred in mass cremation are not only material (cash), but also non-material including togetherness, responsibility and sincerity. This reflects the values ​​of togetherness, responsibility and spiritual respect in the implementation of Ngaben which is based on yadnya.
Hubungan Antara Employee Learning, Knowledge, Creativity, Satisfaction, Benefits, Performance Terhadap Career Growth dan Turnover Karyawan.
Authors: Gilang Pratama Hafidz  , Az-Zahra Al-May
Published: August 2024

Career growth has an important role in human resource design strategies to achieve productivity, maintain retention, and improve company image. The purpose of this study is to determine the effect of employee learning, knowledge, creativity, satisfaction, benefits, and performance on career growth and employee turnover intention. Further factors can be seen in the variables of employee learning, employee knowledge, employee creativity, employee satisfaction, employee benefits, employee performance, career growth and turnover intention. This research use quantitative methods with purposive sampling technique distributed through questionnaires to 260 respondents in the Quality Control department employees in the footwear industry located in the JABODETABEK area. Primary data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results of this study show that employee learning variables are found to have a role in determining the level of employee knowledge, employee creativity, and employee performance positively. Employee creativity has significant positive effect on employee satisfaction. Employee benefits have significant positive effect on employee satisfaction. Employee benefits have negative effect on employee performance. Employee knowledge has significant positive effect on employee performance. Employee satisfaction has significant positive effect on employee performance. Employee performance has significant positive impact on career growth. Career growth has negative effect on turnover intention. Next, in providing an intermediary impact, employee knowledge has impact between employee learning and employee performance. Employee benefits have impact between employee satisfaction and employee performance. This research is expected to contributes to the company for important implications in terms of company efficiency and productivity. The results of this study suggest to future researchers to expand the scope of sampling and extend the duration of the study.
Adaptive Governance dalam Pengelolaan Badan Usaha Milik Desa di Desa Sekapuk Kabupaten Gresik
Authors: Nanda Syarifudin Fanani  , Ertien Rining Nawangsari
Published: August 2024

In the practice of Adaptive Governance carried out by the Village Government by utilizing the potential of natural resources that have built the democratization of the village economy or turning potential into profit through BUMDes. The approach method used in the research is descriptive qualitative. Data were obtained through observation, interviews, documentation. From the results obtained, it shows that the practice of adaptive governance carried out by BUMDes Desa Sekapuk has been effective in achieving the desired cooperation, because in the output assessment, namely the existence of (1) in the system, BUMDes Desa Sekapuk can be said to be part of a polycentric and multi-layered institution because in a polycentric system there is a multi-stakeholder governance pattern. (2) participation and collaboration since the BUMDes was reactivated after a long period of non-operation is now quite good and effective in collaboration. (3) independent and networked organization, the governance of BUMDes Desa Sekapuk can be said to be an arena for all parties to offer ideas, ideas, and innovations. (4) learning and innovation have been very good where Mr. Abdul Halim himself as the Village Head and also the actors of BUMDes Desa Sekapuk learned a lot from an experience at that time.
Implementasi Kurikulum Merdeka Pembelajaran PAI Pada Siswa Kelas Tujuh di SMP Bhinneka Tunggal Ika Sengon Agung Purwosari Pasuruan
Authors: Siti Fatimah Putri  , M Jamhuri  , Achmat Mubarok  , Achmad Yusuf
Published: August 2024

As time progresses, there are also changes in the educational component, such as changes to the curriculum, the Ministry of Education and Culture has officially announced the latest curriculum entitled independent learning, which will be implemented starting in the 2022/2023 academic year in all educational units independently. The aim of this research is to describe the implementation of the independent curriculum in Islamic Religious Education learning at BHINNEKA TUNGGAL IKA SMP and to reveal the positive impacts and obstacles experienced in implementing the independent curriculum in Islamic Religious Education learning at BHINNEKA TUNGGAL IKA SMP SENGON AGUNG PURWOSARI PASURUAN. This research uses a phenomenological approach and the method used is a qualitative field study type. Data collection techniques were carried out through observation, interviews and documentation studies. then analyzed with stages of condensation, presentation and drawing conclusions. The results of the research show that the independent curriculum implementation process is broken down into three stages, namely planning, implementation and evaluation. The positive impacts of implementing the independent curriculum on Islamic Religious Education learning include increasing teacher and student creativity, increasing student enthusiasm and activeness in learning, and increasing teacher enthusiasm in developing their own capacity. Obstacles in implementing the independent curriculum in Islamic Religious Education learning are the difficulty of educators in creating fun and quality learning and determining the right themes and content for P5 activities to suit students' interests and talents and the lack of adequate infrastructure for teaching and learning activities.