bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kualitas Pelayanan dan Religiusitas Terhadap Minat Menabung di Bank Syariah Indonesia
Authors: Alwahidin  , Nur Afni
Published: March 2024

This study aims to examine the effect of service quality and religiosity on the intention to save at Bank Syariah Indonesia. This study uses quantitative research methods to confirm the data obtained in the field with the existing theory. Meanwhile, sample data collection techniques were carried out using the questionnaire method, literature study, and documentation. Data is processed using the SmartPLS 3.0 program. The data processing results show that service quality and religiosity have a significant effect on the interest in saving at Bank Syariah Indonesia. This finding is evidenced by each Path Coefficient value > 0.05. First, the service quality variable with the path coefficient value in the hypothesis test is t statistic > t table (2.467 > 1.985) or p-value 0.014 <0.05, so it can be concluded that the service quality variable influences the intention to save at BSI. Second, the Religiosity variable with the path coefficient value in the hypothesis test is t statistic > t table (6.306 > 1.985). So it can be concluded that the religiosity variable influences the intention to save at Bank Syariah Indonesia. The implications of this relevant research are for banks to pay attention again to the influences on customers' interest in keeping at Bank Syariah Indonesia.
Pengaruh Pemberian Insentif Terhadap Kinerja Pegawai Penyuluh Pertanian Lapangan Pada Badan Ketahanan Pangan dan Penyuluhan Kabupaten Paser
Authors: Firdaus Achmad Aprianor , Rimboko Tegen Sayuk , Baiduri Siti
Published: March 2024

The purpose of this study was to determine whether the provision of incentives affects the performance of field agricultural extension officers at the Food Security and Extension Agency, Paser Regency, East Kalimantan. From the results of research using the Simple Linear Regression method, it is known that the relationship between the provision of incentives and the performance of agricultural extension workers at the Food Security and Extension Agency of Paser Regency has a very strong influence, namely 81.2%. The magnitude of the variation in the contribution of incentives to improving the performance of field agricultural extension officers at the Paser Regency Food Security and Extension Agency was 66.0% while the remaining 34.0% was explained by other reasons not included in this study. The high percentage of other variables not included in this study, which is equal to 34.0%, which affects the performance of field agricultural extension officers at the Paser Regency Food Security and Extension Agency, can be caused by the increasing quality of its human resources, appropriate leadership management, appropriate work structure. as well as a comfortable and adequate work environment at the Food Security and Counseling Agency for Paser Regency. The benefits of this research can be used as input for those who need it, especially the Regional Government of Paser Regency and the Paser Regency Food Security and Extension Agency in an effort to improve the performance of field agricultural extension officers at the Paser Regency Food Security and Extension Agency to be used as material for evaluation and further thoughts, especially relating to the problem of incentives and the performance of field agricultural extension officers.
Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah
Authors: Barus Rismania Br , Alistraja Dison Silalahi
Published: March 2024

The purpose of this study was to find out whether there has been a development in the contribution of local taxes and regional levies to district/city governments in North Sumatra Province for the 2018 to 2020 fiscal years. The type of research used is quantitative and was carried out in district/city governments in North Sumatra province. The data collection technique used was purposive sampling. The data analysis technique used is contribution analysis to determine the contribution of local taxes and regional levies. In addition to data collection in this case, the researcher obtained research data from the Districts in Figures where the data is available at the Central Bureau of Statistics. The results of the analysis show that regional tax revenues and regional levies in each Regency/City experience an increase in income every year. In the top 5 highest local tax revenues and regional levies in all North Sumatra Regencies/Cities in 2018-2021, there is a decrease in the percentage of regional tax contributions and regional levies to regional original revenues in each Regency/City. This is considered reasonable because the revenue in each regional tax and regional retribution has increased every year, followed by an increase in original regional income in all Regencies/Cities, so that the percentage of contributions seems to be decreasing every year.
Government Health Expenditures on Economic Growth in ASEAN-9 Countries
Authors: Qurrota A'yun Indanazulfa , Irwandi
Published: March 2024

Government expenditure is one of the part of fiscal policy that governs the economy for the realization of people's welfare and the stability of economic activity. One of the government expenditures is used for the health sector, where health is one of important indicator as an effort in realizing public health development. Accordingly, this study aims to analyze the effect of government health expenditure on economic growth in ASEAN-9 countries. This paper based on panel data of a sample of 9 countries in ASEAN that consist of Indonesia, Malaysia, Singapore, Thailand, Philippines, Brunei Darussalam, Myanmar and Cambodia, using data for the period 2000-2019. The best selection model in this paper is fixed effect model. Empirical results find that health expenditure of GDP have a positive effect to economic growth. Then, the health expenditure of pocket and population have a negative significant effect on economic growth. However, the health expenditure per capita and health expenditure government have no significant effect on economic growth. This suggests that there needs to be an increased of focus on investment and the speed of developing medical services and public health efficiency so as to improve public health and economic growth.
Analisis Sistem Informasi Akuntansi Sebagai Pendukung Pengendalian Internal Pada Larispa Indonesia
Authors: Dermawan Edy , Nst Murni Dahlena
Published: March 2024

This study aims to find out how the cash in and cash out accounting information systems in companies. This research was conducted at LARISPA (Public Research Institute) Indonesia. This study uses a type of descriptive qualitative research method, with direct observation data and interviews with related parties regarding the company's cash receipts and expenditures. The results showed that the accounting system for cash receipts and expenditures in the company has been implemented systematically by using the Jurnal.id application to record all cash receipts and expenditure transactions, but in the use of the Jurnal.id application, errors were still found in inputting data and network disruptions so that they must be recorded manually until the network stabilizes again.
Analisis Sistem Informasi Akuntansi Penggajian Pegawai Untuk Mendukung Pengendalian Intern Pada LARISPA Indonesia
Authors: Qorisya Fahzira  , Murni Dahlena Nasution
Published: March 2024

Having qualified employees will make a work efficiently. In achieving company goals, it is also influenced by technological developments that are increasing. Creating a payroll system is one of the things that is needed and will be carried out by companies to manage their employees. This study aims to examine the payroll accounting information system of Larispa Indonesia and determine how to implement it. Evaluate its implementation whether it supports internal control. This study uses a qualitative descriptive analysis technique with data collection methods, interviews and documentation. The payroll accounting information system that is implemented at Larispa Indonesia supports all internal controls related to payroll because it has shown its responsibilities. However, there are still dual tasks carried out by the accounting function, namely making employee attendance lists and recording employee salaries but also transferring money to each employee's account. The accounting records at LARISPA Indonesia are not yet effective due to the absence of general journal and ledger records, which only have employee income cards.
Pengaruh ROA, ROE, LDR, CAR, Dan NPL Terhadap Harga Saham Perbankan Yang Terdaftar di BEI
Authors: Nur Aryanti Asti , Rahmi Palupi Permata , Herlina Listri
Published: March 2024

One of the sectors that has rapid development that support the national economy and have an important role in national development is the banking sector. This research aimed at analyzing the effect of Return on Assets, Return on Equity, Loan Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Loans on banking stock prices listed on the IDX (Case Research of BUMN Banks for the Period 2008 – 2021). This research employed a quantitative method with a descriptive and verification approach. The type of data used were quantitative data. Secondary data, which consisted of data on the annual financial statements of BUMN Banks for the period 2008-2021, were collected using a purposive sampling technique. The analytical method used in this research was multiple linear regression. The t test and F test were carried out to obtain results regarding the effect of the independent variables on the dependent variable. The results showed that partially, Return on Equity (ROE) and Non-Performing Loans (NPL) had a significant effect on stock prices. While the ROA, LDR and CAR variables had no significant effect on stock prices. The test results of the coefficient of determination (R2) showed that the variables Return on Assets, Return on Equity, Loan to Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Loans had an influence on stock prices by 38.60% and the remaining 61.40% was influenced by other external factors.
Pengaruh Wisata Syariah dalam Meningkatkan Pendapatan Masyarakat di Desa Suka Jaya Batubara
Authors: Arnita Vina
Published: March 2024

The aim of making sharia tourism is to introduce sharia tourism in the world. Sharia tourism is very useful because the majority of Indonesia is the largest Islamic country. One of the majority is the village in coal. The natural resource in coal village is a wide river. However, the poverty rate in coal village is very high at around 75%.  The problem faced by the village is the poverty rate. Of that number, the village's poverty rate is the main problem. In addition, there are also other problems, namely the number of unemployed people in the village is relatively large, because the natural potential in the village is not utilized and livelihoods are very difficult, causing a high unemployment rate. Another problem faced by young people is that drug abuse in the village is high compared to the total population. From these problems it can be seen that the natural resources owned by this village can solve the existing problems. The village has good natural resources that can be utilized by the population. With the breadth of people's livelihoods around the riverbank tourism area, the community's income will increase and result in an increase in the community's economy. tourism area is one of the business fields that can contribute to improving the community's economy. The importance of research is carried out to develop tourist villages in Batubara Regency and provide opportunities for village communities to improve the economy.
Pengaruh Media Sosial Dan Kepuasan Pelanggan Dalam Meningkatkan Hasil Jual Pada UMKM Pembudidayaan Jamur Tiram
Authors: Wulandari Riska , Novi Irama Ova
Published: March 2024

This paper aims to identify and explain the influence of social media and customer satisfaction to increase sales results. Entrepreneurship is a creative endeavor based on innovation to produce something new and have added value as well as provide the benefits of creating jobs and the results are useful for many people. In this modern era, the internet has almost become everyone’s primary need, social media has become a medium to create a new phenomenon in the world of economy. The method used is explanatory quantitative research, that entrepreneurs are expected to think creatively and innovatively that the influence of social media and customer satisfaction has an effect on entrepreneurship.
Analisis Kompensasi Dan Lingkungan Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Pelindo I (Persero)
Authors: Febrilian Lestario
Published: March 2024

This study aims to determine and analyze the positive and significant effect of compensation and work environment on employee work performance at PT Pelindo I (Persero) both partially and simultaneously. This research uses quantitative methods with the data analysis technique used, namely multiple linear regression. The sample in this study was 64 respondents with sample determination using purposive sampling techniques. The results showed that: (1) The compensation variable has a calculated t value (6.594) > t table (1.67022) and a sig level (0.000) < 0.05 which means that the job training variable (X1) partially has a positive and significant influence on the work performance (Y) of employees at PT Pelindo I (Persero). (2) The work environment variable has a calculated t value (3.459) > t table (1.67022) and significance (0.001) < 0.05 which means that the work environment variable (X2) partially has a positive and significant influence on the work performance (Y) of employees at PT Pelindo I (Persero). (3) The compensation variable and work environment have a calculated F value (51.883) > F table (3.15) with a sig level (0.000) < 0.05 which means that the compensation variable (X1), and the work environment (X2) simultaneously have a positive and significant influence on the work performance (Y) of employees at PT Pelindo I (Persero), (4) while the magnitude of the influence exerted by independent variables on dependent variables is 61.8%. While the remaining 38.2% was influenced by other factors outside this study.
Peran Entrepreneurial Self Efficacy Pada Analisis Perilaku Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil Menengah
Authors: Fiqih Maria Rabiatul Hariroh  , Novi Fitria Hermiati  , Nining Yuningsih
Published: March 2024

Pengaruh UMKM dalam pertumbuhan ekonomi menjadi salah satu alternative untuk mengurangi pengangguran karena UMKM mampu menyerap tenaga kerja. Penelitian ini bertujuan untuk mengetahui peran efikasi diri kewirausahaan pada pengaruh perilaku kewirausahaan terhadap keberhasilan usaha. Populasi dalam penelitian ini adalah pelaku UMKM di Desa Tridaya Tambun Selatan sebanyak 136 pelaku usaha. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah probability sampling. Perhitungan jumlah sampel menggunakan rumus Slovin sebanyak 100 pelaku usaha. Metode pengumpulan data menggunakan kuesioner dan studi kepustakaan. Analisis data menggunakan teknik analisis deskriptif dan teknis analisis inferensial dengan menggunakan alat analisa Partial Least Square (PLS)
Faktor Pengaruh Harga Obligasi di Bursa Efek Indonesia
Authors: Santi Median  , Surahman  , Ahmad Sururudin
Published: March 2024

The Indonesian government has issued Government Regulation (PP) Number 9 of 2021 concerning tax simplification. One of the PPh clauses stipulates a reduction in bond PPh rates. Bond prices will fluctuate, the amount of fluctuation depends on demand, supply, and interest rates in the market. To find out the factors and conditions that influence then conducted research. The method used in writing this article is a literature review. The journals used in the literature review totaled eight journals which were obtained through Google Scholar and Google Search. The research results show that bond prices are an important structure in bond instruments. The formation of the price of a bond is determined by various factors including coupon rate, issuer's rating, maturity period, and bond liquidity. Bond prices can change if the factors that influence them are significant to bond prices, bond prices will decrease if investors' expectations of interest rates rise. Conversely, bond prices will rise if investors' expectations of interest rates fall. several macroeconomic factors that can affect bond prices such as inflation, interest rates, etc.
Pengaruh Literasi Keuangan dan Kemudahan Bertransaksi Terhadap Minat Generasi Millenial Dalam Menggunakan Dompet Digital (ShopeePay)
Authors: Soleha Erin , Zulfa Zakiatul Hidayah
Published: March 2024

Along with the development of increasingly advanced times, society must be able to accept and adapt quickly. One of them is the presence of financial technology, in everyday life technological developments also occur in the financial sector. This study aims to determine the influence of financial literacy and ease of transactions on the millennial generation's interest in using digital wallets (Shopee Pay). The population in this study is the millennial generation community in West Java province. The sampling technique uses accidental sampling. Data analysis using Smart PLS softwere. The results showed that financial literacy had a significant positive effect on interest in use by 79.84% and ease of transaction had a significant positive effect on interest in use by 60.26%.
Peran Petani Dalam Meningkatkan Ekonomi Keluarga di Abepantai Distrik Abepura Kota Jayapura
Authors: Amsal Ilindamon  , Yobo Yoseb Boari , Endah Dwi Lestari
Published: March 2024

Agriculture is a sector that is very dominant in people's income in Indonesia because the majority of Indonesia's population work as farmers. However, agricultural productivity is still far from expectations. One of the factors causing the lack of agricultural productivity is human resources that are still low in cultivating agricultural land and its products. The purpose of this study was to find out what farmers did to increase their income in Abepantai, Abepura District, to find out what obstacles farmers faced in increasing their income in Abepantai, Abepura District. Primary data and secondary data used with the method of analysis is descriptive analysis method. Research Results, First, there was no effort made by the farmers in Abepantai, Abepura District, to increase their income. It is evident from the farming land he planted that was not managed properly so that yields were low which resulted in low income as well. Second, there is no government role in improving the agricultural sector in Abepantai, Abepura District. Third, the constraints faced by farmers in Abepantai, Abepura District, in increasing their income include: knowledge of farming is still low, tools used in processing agricultural land are still traditional, do not receive support from the Jayapura City government, and do not have business capital.
Penerapan Standar Akuntansi Keuangan-Entitas Tanpa Akuntanbilitas Publik (SAK-ETAP) Pada PT. Mutiara Prima Sukses
Authors: Basyir Ashar
Published: March 2024

Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) is intended to be used by Entities Without Public Accountability (ETAP), entities in implementing which are carried out starting from; reporting, presentation, measurement and recognition in order to realize and produce a complete financial report. The objectives in this research are; know how reporting, presentation, measurement and recognition of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT. Prima Pearls of Success. This study uses a descriptive qualitative approach. Data collection techniques through interviews and documentation. In analyzing data apply reporting, presentation, measurement and recognition based on Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP). Based on the research results, the company in general has implemented reporting, presentation, measurement and recognition based on the Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP), it's just that in the recognition of company account posts there are several account items that are not recorded and not presented in the company's financial reporting.
Analisis Pengaruh Kualitas Layanan, Kualitas Produk dan Harga Terhadap Tingkat Kepuasan Pelanggan Salon Johnny Andrean
Authors: Yuniawati Yuni
Published: March 2024

The salon business is engaged in the service sector, namely providing services in body care in general, and hair in particular. The formulation of this research is How do the variables influence service quality, product quality and price partially on the level of customer satisfaction? and how the influence of service quality variables, product quality and price simultaneously on the level of customer satisfaction. This research study aims to determine the influence of service quality, product quality and price variables partially on customer satisfaction and to find out how the variables influence service quality, product quality and price simultaneously. The sample used in this study was 100 respondents with the Slovin sampling technique which was carried out by dividing the population size by 1 (one) plus the population size multiplied by the tolerance for inaccuracy raised to the power of two. The collected data were analyzed using the validity test, reliability test. To analyze the data used Likert scale analysis and multiple linear regression tests. Test the hypothesis using the calculated T test, calculated F and the coefficient of determination (R2). The results of the research partially show that service quality (x1) and price (x3) have an effect on customer satisfaction (y), while product quality (x2) has no effect on customer satisfaction (y). While simultaneously or together service quality (x1), product quality (x2) and price (x3) have a significant effect on customer satisfaction (y).
Analisis Pestel Dan SWOT Sebagai Dasar Perumusan Strategi Pada PT. Asrinda Arthasangga Reinsurance Brokers
Authors: Istichanah Istichanah
Published: March 2024

Reinsurance brokerage business is a consulting and/or intermediary service business in placing reinsurance or sharia reinsurance placement and handling claims settlement by acting for and on behalf of insurance companies, sharia insurance companies, guarantee companies, sharia guarantee companies, reinsurance companies, or sharia reinsurance companies that place reinsurance or sharia reinsurance. This study aims to determine what are the external and internal environmental factors of the company at PT. Asrinda Arthasangga Reinsurance Brokers, then carried out an analysis of these factors using PESTEL and SWOT analysis as a basis for formulating a strategy that will be used by the company so that it is more advanced and developed so that the vision, mission and goals of the company are achieved. This study uses a qualitative method using the research object is PESTEL and SWOT analysis and the research subject is PT. Asrinda Arthasangga Reinsurance Brokers. The results of research using PESTEL and SWOT analysis show that PT. Asrinda Arthasangga Reinsurance Brokers is in quadrant 1 or the position of growth and development (growth). The strategy that must be implemented is a strategy that supports an aggressive growth policy. PT. Asrinda Arthasangga Reinsurance Brokers formulates both short term and long term strategic plans. The short-term strategy is in the form of a functional strategy which is a short-term activity within the company that must be developed by each function area of the company to implement corporate strategy and business strategy in each department or section.
Pengaruh Likuiditas Terhadap Pertumbuhan Laba Perusahaan Pertambangan Terdaftar di BEI
Authors: Indrafana KH Iman , Ade Indah Sari  , Listiorini  , Teguh Setiawan
Published: March 2024

This study aims to identify and explain the analysis of the effect of liquidity (current ratio, quick ratio, cash ratio) of the profit growth in the mining company listed on the Stock Exchange. This type of research used by researchers is associative. The number of the population that is 41 companies. The sampling method used is sampling purposive sampling basis. The study used secondary data in the study. The results of this research indicated that Current Ratio (X1) didn’t significant influence, while Quick Ratio (X2), the ratio of cash (X3) significant influence to the profit growth income on the mining company listed in Indonesia stock exchange.
Pengaruh Kualitas Produk, Citra Merek, Dan Persepsi Harga Terhadap Kepuasan Konsumen Smartphone Iphone Melalui Keputusan Pembelian Sebagai Variabel Intervening
Authors: Naufal Mubarak  , Sri Murtiasih
Published: March 2024

This research is motivated by competition for Smartphone products which are one of the drivers of digital-based community activities. With so many new smartphones that have sprung up, it forms a competition between smartphone manufacturers to become the market leader and achieve a company's desire and profit. The purpose of this study was to determine the effect of product quality, brand image, and price on consumer satisfaction with purchasing decisions as an intervening variable. This research includes the type of associative research and quantitative approach. The data used in this study is primary data obtained by distributing questionnaires to consumers who have used or are currently using an Iphone smartphone. The sampling technique used non-probability sampling technique with purposive sampling method obtained a total sample of 100 people. The test stages carried out are validity test, reliability test, normality, multicollinearity, heteroscedasticity, coefficient of determination test, f test, t test and the data analysis technique used to answer the hypothesis is path analysis. The testing tool used is SPSS 25. The results of this study indicate that there is a positive and significant effect on the variables of Product Quality, Price, and Purchase Decision on Consumer Satisfaction, while the Brand Image variable has no significant effect on Consumer Satisfaction. Then there is a positive and significant influence on the Product Quality and Price variables on Purchase Decisions, while Brand Image does not have a significant effect on Purchase Decisions. And there is a positive and significant influence on the variables of Product Quality, Brand Image, and Price on Consumer Satisfaction through Purchase Decisions on Iphone Smartphones.
Pengaruh Penggunaan Bahasa Indonesia Terhadap Pemasaran Produk Kopi Durian Ananda
Authors: Sulastri Ningsi  , Muhammad Kasoni  , Diah Ayu Rahmah
Published: March 2024

This study aims to identify and analyze the influence of the use of the Indonesian language on the marketing of Durian Ananda coffee products. This research is included in case study research, data collection techniques are carried out by means of interviews and questionnaires. Based on the results of research that has been done to get the following results. There is a significant influence between the use of Indonesian-language brands on consumer perceptions of Ananda durian coffee products. There is a significant influence between advertising on consumers' perceptions of Ananda durian coffee products. There is a significant influence between the media on consumer perceptions of Ananda durian coffee products. There is a significant influence between branding in Indonesian, advertising and media simultaneously (simultaneously) on consumer perception with an F-count value of 23,710 greater than F-table 2.70 and a significance value of 0.000 <0.05, so the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted.
Analisis Harga, Lokasi Dan Kualitas Produk Terhadap Minat Beli Pada Bakso Rusuk Joss Cabang Cikampek
Authors: Harahap Ramadhan
Published: March 2024

The purpose of this study is to analyze the effect of Price, Location, and Product Quality synchronously on Buying Interest in Bakso Rib Joss Cikampek Branch, to analyze the effect of Price on Buying Interest in Bakso Rib Joss Cikampek Branch, to analyze the effect of Location on Buying Interest in Bakso Rib Joss Cikampek Branch, to analyze the effect of Product Quality on Buying Interest in Bakso Rib Joss Cikampek Branch. The study used a multiple linear regression model. Variables The research research uses four free variables, namely price, location and quality of the product, as well as one bound variable, namely buying interest. The study used 96 samples according to calculations with the Unknown Population formula. The timing of this study is 2022. Location done on Bakso Rib Joss Cikampek Branch. The results of the study showed an insignificant influence on the location of buying interest in the Cikampek branch of Bakso Rib Joss. It shows that there is a significant influence of price on buying interest in the Cikampek branch of Bakso Rib Joss. It shows that there is a significant influence of product quality on buying interest in the Cikampek branch of Bakso Rib Joss. The results showed that there was a significant influence of location, price and product quality variables on the buying interest variable, a positive relationship between independent variables and dependent variables was strong. The contribution of Location, Price and Product Quality together to Buying Interest is 69.8%, the remaining 30.2% is due to other factors, such as promotion, brand image, customer satisfaction, service quality, brand preferences, perceived value, and physical environment.
Determinan Suistainability Report Disclosure Terhadap Kinerja Keuangan Perusahaan Manufaktur Di Indonesia
Authors: Ghina Kemala Dewi  , Basyir Ashar , Edy Nursanta
Published: March 2024

Saat ini perusahaan tidak cukup hanya membuat laporan keuangan, sustainability report juga diperlukan sebagai indikator sejauh mana perusahaan mengatasi dampak dari operasional terhadap isu 3P (profit, people, planet). Penulisan ilmiah ini memiliki tujuan untuk menganalisis, apakah terdapat pengaruh dari pengungkapan sustainability report terhadap kinerja keuangan perusahaan yang diproksikan melalui Return on Assets perusahaan manufaktur di Indonesia selama periode 2017 – 2021. Sampel yang digunakan pada penelitian ini adalah perusahaan manufaktur yang mendapatkan peringkat di Asia Sustainability Reporting Rating (ASRRAT) 2021, terdapat enam perusahaan yang menjadi sampel penelitian sesuai kategori yang sudah ditentukan. Data yang digunakan adalah daya sekunder, dengan regresi linier berganda sebagai metode analisis dengan alat bantu software SPSS. Penelitian ini memberikan hasil bahwa (1) Secara parsial kategori ekonomi pada sustainability report tidak berpengaruh terhadap kinerja keuangan perusahaan. (2) Secara parsial kategori lingkungan pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan. (3) Secara parsial kategori sosial pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan. (4) Secara simultan kategori ekonomi, lingkungan, dan sosial pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan manufaktur yang mendapatkan peringkat di Asia Sustainability Reporting Rating (ASRRAT) 2021.
Analisa Keputusan Menabung di Bank Mega Syariah di Kota Medan
Authors: Athifah Zalfa Lesmana  , Syafrida Hafni Sahir
Published: March 2024

The purpose of this study is to determine the impact of religiosity, reference groups, and motivation on saving decisions at the Bank Mega Syariah Iskandar Muda Branch in Medan. The research method employed is quantitative, with an explanatory survey approach. The data is obtained directly from the respondents using a primary data collection technique and a questionnaire was used as the research instrument. The data analysis technique used is multiple linear regression which is processed by using SPSS 24. The sampling method used was accidental sampling with a total of 70 Bank Mega Syariah customers. Based on the results of the analyses, religiosity had partially positive and significant effect on the Saving Decision, the Reference Group had no and insignificant effect partially on the Saving Decision, and Motivation had partially positive and significant effect on the Saving Decision.
Pengaruh Kematangan Pegawai, Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Pekerjaan Umum Dan Penata Ruang
Authors: Mianto Junardi Pardosi  , Riwansyah  , Rizki Fauzan  , Ismail Pahmi Rangkuti  , Mawaddah Pardede  , Supar Wasesa  , M. Nelson Pinem
Published: March 2024

Problem of this study is how influence of employees maturity on employee’s performance. How influence of organization culture on employee’s performance. How influence job dicipline on employee’s performance. How influence of employees maturity, organization culture and job dicipline on employee’s performance. The purpose of this study to determine and analyze the effect of employees maturity on employee’s performance. Determine and analyze the effect of organization culture on employee’s performance. Determine and analyze the effect of job dicipline on employee’s performance. Determine and analyze the effect of employees maturity, organization culture and job dicipline on employee’s performance. Sample in the study is 54 employee’s. Data analysis techniques used in this study is descriptive analyze and multiple linear regression analysis. The results of the study indicate employees maturity variable has a positive and significant effect on employee’s performance. Organization culture variable has a positive and significant effect on employee’s performance.  Job dicipline variable has a positive and significant effect on employee’s performance. Employees maturity, organization culture and job dicipline variable’s has a positive and significant effect on employee’s performance
Pengaruh Penerapan International Financial Reporting Standards (KFRS) Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia
Authors: Karolina Cici Endah Karolina , Nasution Afrina , Nasution Lini Elisyah , Hutagalung Debora Elysa , Olivia Hastuti
Published: March 2024

This study aims to examine whether there is an effect of IFRS implementation on financial reports listed on the IDX, especially on company value in the capital market. This study uses the Chow test. The research population is companies that are included in the Food and Beverage industry in the period 2017-2021. The research sample was determined using purposive sampling. Processing was carried out by grouping the data into before the application of IFRS and after the application of IFRS. This research method is quantitative, data processing uses SPSS 26. The research variables measured are Net Profit Margin (X1), Price Book Value (Y). From the research results, it can be concluded that firm value in the Food and Beverage industry is affected by the application of IFRS.
Persepsi Generasi Milenial Terhadap Kualitas Pelayanan Tracking System pada Jasa Pengiriman JNE
Authors: Hadi Abdul , Resista Vikaliana
Published: March 2024

One of the freight forwarding or logistics service companies that utilizes it is PT Titipan Kilat Jalur Nugraha Ekakurir (JNE). Not only about service, logistics companies must also pay attention to the timeliness of delivery of goods that are carried out, delivery time is the period of time the customer orders the product until it arrives in the hands of the consumer himself. The research aims to determine the effect of the quality of the tracking system service on JNE delivery services on the satisfaction of the millennial generation in Bekasi Regency and to study the effect of service quality on JNE delivery services on the satisfaction of the millennial generation in Bekasi Regency. Data collection was carried out using questionnaires, observation and library research. While the data collected was analyzed by validity test, reliability test, normality test, simple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis test T. The results of the research conducted were the perception of the millennial generation on the variable perception of the service tracking system that provide experience to know the position of the goods is very good. It can be seen from the value obtained, which is 4.22 with a very good interpretation. The attitude of the JNE courier on the perception variable also shows a good value of 4.13 with a good interpretation. The quality of service at JNE is still lacking, as can be seen from the indicator of the facilities provided by JNE with a value of 3.57, although the interpretation is good, it still needs to be improved so that it is better than its competitors.
Pengaruh Brand Personality, Brand Love dan Brand Image Terhadap Brand Advocacy
Authors: Rahmawati Oktaviya , Riyanto Kuwat
Published: March 2024

This study aims to find out how brand personality, brand love and brand image influence brand advocacy (a case study on wardah cosmetics reviewers in the female daily forum). By using a quantitative method, data from this study were collected from consumers or users of some think skincare products. The sampling technique used a non-probability sampling technique with purposive sampling category, namely 108 respondents. The analytical method used in this study is data/instrument quality testing, data quality testing and hypothesis testing with the help of smartPLS 3.0 software. The results of this study indicate that there are only 2 independent variables namely brand love, brand image which have a positive and significant effect on brand advocacy. The results of testing the structural model evaluation are the R-Square value of 0.843 or 84.3% of the brand advocacy variable which is influenced by brand personality, brand love and brand image variables. While the remaining 16.7% is influenced by other variables not used in this study.
Kajian Kepemilikan Keluarga pada Perusahaan Initial Public Offering Tahun 2022 di Bursa Efek Indonesia
Authors: Gadeng Tarmizi , Rusnaidi  , Zulkifli Umar  , Sofia Ayya
Published: March 2024

This researcher aims to examine family ownership in companies that have an Initial Public Offering in 2022 on the Indonesian Stock Exchange. This study includes the characteristics of family ownership, the portion of family ownership either directly or indirectly, and the ultimate beneficial owner. This type of research is qualitative. This study observes companies that have Initial Public Offerings on the Indonesia Stock Exchange in 2022, totaling 15 companies. The data used in this study is secondary data, namely in the form of company prospectus reports published on the Indonesia Stock Exchange. The data analysis technique used is descriptive method. The results of this study found that 9 out of 15 companies that had an Initial Public Offering on the Indonesia Stock Exchange in 2022 were owned by families, either directly or indirectly. Ownership by the family, namely having the characteristics of a married couple, and siblings. The portion of family ownership dominates in the 9 companies observed, ownership is owned directly or indirectly through other companies formed. Likewise, the ultimate beneficial owner of the company is dominated by family ownership.
Akuntan dan Akuntansi Dalam Peran Cipta Realitas Sosial dengan Nilai-Nilai Etika
Authors: Nursanty Ida Ayu Nursanty , Endang Kartini  , Yusi Faizatul Octavia  , Baiq Desthania Prathama
Published: March 2024

This study aims to examine accountants and accounting in the role of creating social reality with ethical values. This research uses a spiritualist-rationalist paradigm. The researcher highlights that when the social reality that is created is a social reality that is dry with ethical values, then this kind of social reality will have a big influence in shaping individual behavior to behave the same as the "color" of social reality that binds it, namely behavior that is dry with ethical values. (non-ethical behavior). This behavior can of course change if the social reality that surrounds it, namely social reality which is loaded with ethical values, is very conducive to directing this behavior towards ethical behavior. An accountant with a dynamic mind can make big changes in his profession. This study uses contemplation and deconstruction approaches. The contemplation approach is to carry out a rational thought involving "conscience" about the reality created by modernity. And carrying out deconstruction means inserting "the other" (which so far in modernism's view is in a marginal position) into an orbit that must or obeys, is taken into account is something that really needs to be done in the field of accounting. Contemplation and deconstruction can help accountants to make accounting changes more humane.
Pengaruh Service Quality, Product Quality, dan Iklan Terhadap Nasabah BNI
Authors: Badriatin Tine , Wursan  , Kurniawan  , Sani Ageng Asmara
Published: March 2024

Customer satisfaction is the ultimate goal of a service process carried out by both government and private agencies. This research originates from the existence of various problems in the field which indicate that customer satisfaction is still not optimal. This is indicated by the amount of funds collected when viewed from the debit balance, which has fluctuated. This shows that the level of satisfaction has also fluctuated. Factors that influence customer satisfaction, including service quality, product quality and advertising. The purpose of this study was to determine and describe the effect of service quality, product quality and the effect of advertising on customer satisfaction at BNI Tasikmalaya Branch. The research was conducted using a quantitative descriptive method, namely by making a systematic, factual and accurate description of facts or the nature of objects and interpreting the relationship between the phenomena investigated. The total population is 113 while the sample is 50 using the slovin technique. The tool for collecting data is a questionnaire and the data analysis that is sought is correlation, determination. T test and F test. The conclusion shows that simultaneously service quality, product quality, advertising. has an effect on customer satisfaction, and partially service quality has an effect on customer satisfaction, product quality has an effect on customer satisfaction, and advertising has an effect on customer satisfaction. Each influence is declared significant. Based on correlation calculations, it is known that the correlation obtained from service quality, product quality and advertising on customer satisfaction is 80.9%. This shows that service quality, product quality and advertising have a strong influence on customer satisfaction.
Simulation-based benchmarking of ancient haplotype inference for
detecting population structure
Authors: Medina-Tretmanis Jazeps , Jay Flora , Ávila-Arcos María C. , Huerta-Sanchez Emilia
Published: March 2024

Paleogenomic data has informed us about the movements, growth, and
relationships of ancient populations. It has also given us context for medically relevant adaptations that appear in present-day humans due to introgression from other hominids, and it continues to help us characterize the evolutionary history of humans. However, ancient DNA (aDNA) presents several practical challenges as various factors such as deamination, high fragmentation, environmental contamination of aDNA, and low amounts of recoverable endogenous DNA, make aDNA recovery and analysis more difficult than modern DNA. Most studies with aDNA leverage only SNP data, and only a few studies have made inferences on human demographic history based on haplotype data, possibly because haplotype estimation (or phasing) has not yet been systematically evaluated in the context of aDNA. Here, we evaluate how the unique challenges of aDNA can impact phasing and imputation quality, we also present an aDNA simulation pipeline that integrates multiple existing tools, allowing users to specify features of simulated aDNA and the evolutionary history of the simulated populations. We measured phasing error as a function of aDNA quality and demographic history, and found that low phasing error is achievable even for very ancient individuals (∼ 400 generations in the past) as long as contamination and average coverage are adequate. Our results show that population splits or bottleneck events occurring between the reference and phased populations affect phasing quality, with bottlenecks resulting in the highest average error rates. Finally, we found that using estimated haplotypes, even if not completely accurate, is superior to using the simulated genotype data when reconstructing changes in population structure after population splits between present-day and ancient populations. We also find that the imputation of ancient data before phasing can lead to better phasing quality, even in cases where the reference individuals used for imputation are not representative of the ancient individuals.
EVALUASI PELAYANAN ADMINISTRASI DI KEMANTREN GONDOKUSUMAN
Authors: Guritno Guritno , Supardal Supardal
Published: March 2024

Fenomena ketidakpuasan warga atas pelayanan yang diberikan oleh pemerintah sekarang ini hampir selalu terjadi di berbagai instansi pemberi layanan publik. Demikian juga kemantren (Kemantren = Kecamatan, berdasar Pergub No. 5 Tahun 2019 dan Perda Kota Yogyakarta No. 4 Tahun 2020) sebagai instansi pemerintah yang memberikan pelayanan kepada warga. Hal ini seiring dengan perkembangan partisipasi warga dan ruang yang diberikan oleh pemerintah bagi warga. Untuk itulah perlunya evaluasi pelayanan administrasi di Kemantren Gondokusuman sebagai salah satu instansi pemberi layanan pemerintah. Kajian ini akan membahas evaluasi pelayanan administratif di Kemantren Gondokusuman. Metode penelitian dilakukan dengan pendekatan deskriptif kualitatif, dimana kajian ingin menjelaskan secara mendalam evaluasi pelayanan publik. Pengumpulan data dimulai pengamatan, wawancara dengan segenap apparat, tokoh masyarakat dan juga data dokumentasi. Selajutnya dilakukan analisis terkait dengan hasil evaluasi pelayanan administratif dengan beberapa indikator evaluasi pelayanan publik. Hasil penelitian menunjukkan bahwa hasil evaluasi atas pelayanan administrasi terjadi beberapa kendala di berbagai pelayanan publik, diantaranya belum semua aparat mempunyai konsistensi yang tinggi dalam pemberian pelayanan, disamping itu masyarakat yang dilayani juga masih terdapat berbagai perilaku yang melebihkan harapan dalam layanan. Sementara kemantren terikat dengan pemerintah kota, hal itu terikat dengan berbagai standar dan aturan yang dibuat pemerintah pusat, khususnya Kementrian Dalam Negeri, baik itu menyangkut nomenklatur kelembagaan, sistem pelayanan publik dan juga politik anggaran. Dengan demikian mestinya pemberian layanan bisa lebih cepat, tetapi ada prosedur dan protokol yang harus dilaksanakan dalam proses layanan masyarakat harus sesuai standar pelayanan minimal.