bluuebunny/crossref_metadata_2025 huggingface dataset:
Necesidades y atención en salud sexual y reproductiva de mujeres migrantes en México: Un estudio desde Ciudad Juárez—Volumen 3
Authors: Peña Jesús , Vázquez Quesada Lucía
Published: June 2022

El estudio retoma las voces de personas encargadas de los albergues y que brindan servicios de salud en los albergues de Ciudad Juárez, México. Explora sus puntos de vista sobre las necesidades de salud sexual y reproductiva de las mujeres migrantes extranjeras durante el tránsito por esta ciudad, y sobre las necesidades de los albergues para brindar atención. El volumen 1 y 2 del estudio, retoma las voces de las mujeres migrantes en estos temas.
Effectiveness of Xylene and Mineral Oil in DNA Extraction from Formalin-fixed Paraffin-embedded Diffuse Astrocytic Tumor
Authors: Hadi Edward Jaya , Agustina Hasrayati , Usman Hermin Aminah
Published: June 2022

Formalin-fixed paraffin-embedded (FFPE) tissue is an important source of material for molecular analysis. In the anatomical pathology field, molecular testing is needed in certain tumors, such as astrocytic tumors, to confirm the diagnosis. Extracting DNA from FFPE material is still challenging. The first important step in the extraction process is deparaffinization. This study aims to compare two types of deparaffinization methods. The first method used xylene, and the second one used mineral oil. The results of this study can be used to develop a reliable protocol for DNA extraction from FFPE tissue. DNA from 28 FFPE diffuse astrocytic tumor tissue blocks was extracted. The quantity and A260/A280 ratio of the DNA was measured by spectrophotometer. PCR assays were performed to assess the suitability of extracted DNA for molecular analysis. The results showed that the xylene group has significantly higher DNA concentrations than the mineral oil group (p<0.01). In both groups, average and median A260/A280 scores were between 1.8-2.0. In PCR assay, both groups show a similar result (27 of 28 samples were successfully amplified). In conclusion, xylene and mineral oil can be used effectively as deparaffinization agents. Both methods generated good quality extracted DNA. The advantage of mineral oil is that it is non-toxic and has shorter hands-on time. Xylene is preferable for a small-sized sample because it produces a higher DNA yield.
Latin American Falls, Rebounds and Tail Risks
Authors: Campos Luciano , Laiva-León Danilo , Steven Zapata-Álvarez
Published: June 2022

This paper proposes comprehensive measures of the Latin American business cycle that help to infer the expected deepness of recessions, and strength of expansions, as they unfold in real time. These measures are based on the largest country economies in the region by accounting for intrinsic features of real activity, such as comovement, nonlinearities, asymmetries, and are also robust to unprecedented shocks, like the COVID-19 pandemics. The proposed measures provide timely updates on (i) inferences on the state of the regional economy, (ii) the underlying momentum embedded in short-term fluctuations of real activity, and (iii) the quantification of macroeconomic tail risks. We evaluate as well the time-varying effects of U.S. financial conditions on the Latin American economy by employing the proposed measures, and identify periods of persistent international spillovers.
Manajemen Hubungan Pelanggan Pada PT. Sejahtera Palembang Furindo Berbasis Website
Authors: Futhna Dwi Rana Afkar , Ekawati Rika Kharlina
Published: June 2022

PT. Sejahtera Palembang Furindo merupakan perusahaan yang bergerak di bidang distributor produk office furniture. Perusahaan ini melayani semua pelanggan baik perseorangan maupun toko. Pada proses bisnisnya PT. Sejahtera Palembang Furindo saat ini belum menggunakan teknologi informasi seperti website dalam melakukan pelayanan kepada pelanggan, sehingga pelanggan membutuhkan waktu yang cukup lama karena harus datang secara langsung ke perusahaan untuk melakukan pemesanan produk maupun ingin mengetahui mengenai harga dan produk yang dijual. Perancangan sistem yang dibuat berupa website, dimana pelanggan akan lebih mudah untuk melakukan pemesanan produk. Menggunakan metodologi iterasi dimana pada setiap tahapannya dapat dilakukan secara berulang. Adapun tools yang akan digunakan dalam rancangan sistem yaitu PHP, JavaScript, HTML, dan menggunakan database MySQL. Sistem ini dapat menunjang kinerja pelayanan perusahaan untuk menarik pelanggan baru dan mempertahankan pelanggan yang sudah ada serta sebagai media informasi untuk pelanggan.
Pengembangan Aplikasi Presensi Karyawan Di Yayasan Xaverius Palembang
Authors: Kristiono Agus , Andayani Sri
Published: June 2022

Yayasan Xaverius Palembang merupakan sebuah Yayasan milik Keuskupan Agung Palembang yang menyelenggarakan pendidikan berupa sekolah formal bercirikan Katolik mulai dari jenjang TK hingga SMA di tiga provinsi di Sumatera, yaitu Provinsi Sumatera Selatan, Provinsi Jambi dan Provinsi Bengkulu. Pada YXP ditemukan permasalahan pada sistem presensi yang sedang berjalan. Yayasan Xaverius Palembang sudah mempunyai sistem presensi berbasis qrcode tetapi sistem tersebut masih perlu dikembangkan. Karena sistem yang ada hanya dapat berjalan di windows 10, hanya terdapat 1 shift kerja, belum terdapat fitur import data karyawan, dan data karyawan tidak bisa di unduh. maka dari itu sistem tersebut harus dikembangkan.Pengembangan aplikasi ini menggunakan metodologi RAD (Rapid Application Developmen), karena metodologi ini cocok untuk pengembangan sistem. Analisis permasalahan menggunakan PIECES, berbasis localhost, dibuat dengan menggunakan bahasa pemograman PHP dan HTML serta database Mysql. Hasil dari pengembangan aplikasi ini yaitu aplikasi sudah dapat berjalan di sistem operasi windows 7,8 dan 10 selain itu aplikasi sudah terdapat 3 shift kerja
Aplikasi Pengolahan Data Bimbel Rumah Belajar Solusi Berbasis Java Desktop
Authors: Lia Enjel , Wibagso Stefanus Setyo
Published: June 2022

Rumah Belajar Solusi merupakan tempat bimbinganbelajar yang melatih anak untuk mengembangkan pelajarandalam bidang akademis siswa yaitu Matematika dan IlmuPengetahuan Alam (IPA). Pada binbel ini ditemukanpermasalahan bahwa dalam proses pengolahan data masihdilakuakn secara manual. Maka dari itu dibuatlah aplikasipengolahan data bimbel Rumah Belajar Solusi berbasis desktopuntuk membantu admin dapat lebih cepat dan mudah dalamproses pengolahan data-data bimbel. Pembanguann aplikasi inimenggunakan metodologi extreme programming (XP). Analisispermasalahan menggunakan PIECES, berbasis localhost, denganmenggunakan bahasa pemrograman Java dan database Mysql.Penerapan aplikasi pengolahan ini diharapkan dapat membantubagian admin dalam memproses pengolahan data bimbel.
Peningkatan Pengetahuan dan Kesadaran Masyarakat Terhadap Deteksi Dini Penyakit Deabetes Melitus dan Hipertensi
Authors: Sujianto Untung , Riniatsih Ita
Published: June 2022

Diabetes melitus dan hipertensi merupakan penyakit tidak menular yang insidensinya semakin meningkat. Berdasarkan data International Diabetes Federation (IDF), terdapat 10.267.100 kasus diabetes di Indonesia pada tahun 2017. Hasil Riskesdas 2013 menunjukkan angka prevalensi hipertensi secara nasional (25,8%), jika dibanding hasil riskesdas tahun 2007  (31,7/1000) menunjukkan adanya penurunan angka prevalensi, namun hal ini tetap perlu di waspadai mengingat hipertensi merupakan salah satu faktor risiko penyakit degeneratif antara lain penyakit jantung, stroke dan penyakit pembuluh darah lainnya. Upaya pengendalian faktor risiko PTM yang telah dilakukan berupa promosi Perilaku Bersih dan Sehat, deteksi dini, serta pengendalian masalah tembakau. Maka dari itu perlu diadakan adanya program peningkatan pengetahuan dan kesadaran masyarakat terhadap deteksi dini penyakit diabetes mellitus dan hipertensi bersama dengan mitra kerja KKN di Desa Kandeman, Kecamatan Batang, Kabupaten Batang dengan cara melakukan pemeriksaan tekanan darah dan gula darah sewaktu. Penyakit diabetes melitus dan hipertensi erat kaitannya dengan pola makan. Pola makan masyarakat yang sering mengonsimsi makanan manis dapat menjadi salah satu faktor risiko terjadinya diabetes melitus. Begitu pula dengan faktor risiko terjadinya hipertensi. Konsumsi makanan yang tinggi kadar garam jika tidak dikurangi sejak dini dapat menyebabkan hipertensi. Oleh sebab itu terdapat pada Pesan Gizi Seimbang (PGS) yaitu mengurangi asupan gula, minyak dan garam, sehingga dapat mencegah faktor risiko penyakit Diabetes Melitus dan Hipertensi. Berdasarkan hasil dari program kerja terkait dengan gizi pada penyakit hipertensi dan diabetes melitus yaitu pola makan masyarakat Desa Kandeman, Kecamatan Kandeman, Kabupaten Batang dapat mempengaruhi faktor risiko terjadinya penyakit diabetes melitus dan hipertensi. Kesimpulan yang di dapat dari masyarakat terkait diet pada penyakit hipertensi yaitu masyarakat mengakui bahwa jika melakukan syarat - syarat diet sangat sulit dan ribet contohnya yaitu saat memasak makanan tidak dapat mengurangi kadar natrium yang digunakan sebelum masakan terasa asin dan gurih.
Konsistensi aparat pengawasan internal pemerintah (APIP) untuk meningkatkan kualitas laporan keuangan Provinsi Gorontalo
Authors: Agussalim Alfiyah , Handayani Dwi Nur
Published: June 2022

The Regional Government Financial Report is a form of government accountability to the community in the form of the Regional Revenue and Expenditure Budget (APBD). Financial reports made by local governments must be of high quality and in accordance with standards. For this reason, APIP is needed to oversee the activities or programs of the local government so that the program runs according to its objectives. This study aims to describe the consistency of the Government Internal Supervisory Apparatus (APIP) to improve the quality of the Gorontalo provincial government's financial reports. The focus of this research is audit, review, evaluation, monitoring and other supervisory activities.The sampling technique was carried out by purposive sampling and the informants in this study were the Inspectorate of the Gorontalo Province Inspectorate and several related work units at the Gorontalo Provincial Inspectorate. The data collection techniques used are observation, interview, and documentation techniques. The data obtained were analyzed through the stages of data collection, data presentation and drawing conclusions. From the results of the study, it can be concluded that with the consistency and APIP can realize government accountability and quality Local Government Financial Reports.
Studi kelayakan manajemen pembudidayaan ikan patin di Sambijajar, Sumbergempol, Tulungagung
Authors: Santoso Eko , Rochman Abdul , Prasetyo Budi
Published: June 2022

The catfish cultivation commodity is a superior commodity. There are two models of catfish hatchery, namely integrated and unintegrated aquaculture. This study is to analyze the cost factor of catfish farming as well as efficiency and at the same time the income of the catfish farming management business. The research data collected were 32 respondents who cultivate catfish and were selected by purposive method and then analyzed using descriptive statistical methods. This study shows that the profit level of the integrated catfish hatchery business is greater than that of the unintegrated hatchery. This study also showed that the R-C Ratio of integrated catfish hatchery was higher than that of unintegrated catfish hatchery. From this research, it can be concluded that the integrated catfish hatchery is more profitable and more efficient than the unintegrated catfish hatchery
Analisis tata kelola keuangan pada gereja kristen indonesia merisi indah
Authors: Gabriela Mony Trice Febrinda , Suhartini Dwi
Published: June 2022

Good Corporate Governance need to be applied to all organizations, including non-profit organizations, especially in religious non-profit organizations (Church). The principles of Good Corporate Governance consist of transparency, accountability, responsibility, independence, and fairness and equality. This study aims to analyze the implementation of Good Corporate Governance through the principles of Good Corporate Governance in Gereja Kristen Indonesia (GKI) Merisi Indah. The data analysis technique that used in this research is descriptive analysis. The conclusion of this research explained that transparency, responsibility, independence, and fairness and equality principles at GKI Merisi Indah have been implemented very well, but the principle of accountability in its implementation is quite good but there are still things that need to be improved. The results of this research can be used as a source of reference and further researches in determining whether Good Corporate Governance in other non-profit organizations has been implemented properly or not. Therefore, it is recommended to implement the principles of Good Corporate Governance because the implementation of the principles of Good Corporate Governance can make the Church a good and healthy non-profit organization.
Analysis of implementation : the payroll accounting system and employee wages
Authors: Resca Yuliana , Munandar Agus
Published: June 2022

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.
Analisis pengaruh kebijakan investasi dan pembiayaan modal kerja terhadap profitabilitas perusahaan sub sektor kosmetik dan peralatan rumah tangga di Indonesia periode 2014-2019
Authors: Dewi Endah , Maharani Maharani
Published: June 2022

Maximizing company profitability has become a financial metric to see potential profits. This study aims to examine the effect of Aggressive Investment Policy (AIP) and Aggressive Financial Policy (AFP) on the company's profitability as measured by the Return on Asset Ratio (ROA). The sample of this study has 5 companies in the Cosmetics and Household Appliances Sector in Indonesia with the criteria of having short-term debt and current assets during the 2014-2019 period. With the classical assumption test technique and multiple linear regression test through SPSS 24, which shows the final result of the H1 study is accepted, it states that AIP and AFP have a significant or simultaneous effect on ROA.
Formulasi manajemen pemasaran produk Bank Syariah Indonesia (BSI) Cabang Bondowoso terhadap nasabah non-muslim
Authors: Islamiyah Rofiatul , Nasrifah Maula
Published: June 2022

The purpose of this study was to analyze the marketing management formulation used by Islamic banks, especially PT. Bank Syariah Indonesia, Tbk Bondowoso Sub-Branch Office to attract Non-Muslim customers in using Savings Products and Financing Products, as well as the obstacles or obstacles they experience. This study uses a qualitative approach where research data collection through managing descriptive data, such as interview transcriptions and observations. The results of this study prove that in marketing its products to Non-Muslim Banks using several marketing techniques including PR marketing (Public Relations) and personal approaches (Personal Approach) or personal marketing (Personal Selling) and utilize the use of brochures, pamphlets, and banners for promotional media. . Meanwhile, the obstacles encountered were technical constraints such as the introduction of terms and the perception of the public who judged that Indonesian Islamic Banks were only intended for Muslims.
Pengaruh karakteristik syariah marketing dan relationship marketing terhadap loyalitas nasabah BSI KCP Probolinggo Sudirman dengan kepuasan sebagai variabel intervening
Authors: Hidayanti Sayfi , Nasrifah Maula
Published: June 2022

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik Syariah marketing dan relationship marketing terhadap loyalitas nasabah di BSI KCP Probolinggo Sudirman dengan kepuasan sebagai variabel intervening. Penelitian ini dilakukan kepada nasabah BSI KCP Probolinggo Sudirman baik nasabah pendanaan maupun pembiayaan sebanyak 2.768 nasabah. Jumlah sampel ditetapkan menggunakan rumus slovin dengan margin of error atau batas kesalahan yang mungkin terjadi sebesar 10% sehingga dari rumus tersebut dibutuhkan sebanyak 97 responden. Pengumpulan data dilakukan dengan menyebar kuesioner dan sampel yang diambil menggunakan purposive random sampling. Jenis penelitian ini merupakan kuantitatif deskriptif dan metode penelitian yang digunakan ialah path analysis atau analisis jalur dengan bantuan alat analisis SPSS versi 25. Pengujian hipotesis menunjukkan bahwa secara tidak langsung karakteristik Syariah marketing dan relationship marketing melalui kepuasan mempunyai pengaruh yang signifikan terhadap loyalitas nasabah. Sehingga hipotesis yang berbunyi ada pengaruh karakteristik Syariah marketing dan relationship marketing terhadap loyalitas nasabah di BSI KCP Probolinggo Sudirman dengan kepuasan sebagai variabel intervening dapat diterima.
Analisis pengaruh discretionary accrual dan discretionary expenses terhadap nilai perusahaan sektor manufaktur di Bursa Efek Indonesia dengan good corporate governance sebagai variabel moderasi
Authors: Duffin Duffin
Published: June 2022

This research uses secondary data in the forms of annual reports and financial statements of manufacturing companies which are published in Indonesia Stock Exchange. There are 47 companies that are used as samples in this research, in which 5 years data are used ranging from year 2012 - 2016. This research uses multiple linear regression analysis. This research shows that discretionary accrual partially has positive influence on model 1 and negative influence on model 2 but not significant towards firm value, meanwhile discretionary expenses has positive and significant influence towards firm value. For good corporate governance practices, none of them can moderate the relationship between discretionary accrual towards firm value. On the other hand, independent commissioner composition, audit quality, institutional ownership of company's shares, and management ownership of company's shares can moderate the relationship of discretionary expenses towards firm value. The influence of discretionary accrual and discretionary expenses is simultaneously significant towards firm value with the value of determination coefficient of 26,1% on model 1. Meanwhile on model 2, the influence of discretionary accrual and discretionary expenses with good corporate governance as moderating variable is significant towards firm value with the value of determination coefficient of 83,9%.
Impact of job stress on job performance of health worker with work life balance as mediating variable
Authors: Arif Adhy Lutfi , Rivai Harif Amali , Yulihasri Yulihasri
Published: June 2022

The role of health professionals in a country is important to maintain health care society. The needs of health worker significantly increase in-line with the demand of the society towards improving quality of health. Increasing number of patients from day to day demands jobs for health worker also to be increase. That condition will be affecting the job stress level and the work life balance of the health worker which in turn affects their job performance. This research is using the quantitative method, to test hypothesis by using statistical methods. Data analysis technique in this research using the Structural Equation Model (SEM) by using software Smart PLS 3.0. In this research job stress and work life balance found to significantly affect job performance of health workers, and job stress found to significantly affect work life balance. This research also found the mediation effect of work life balance on the correlation from job stress on job performance.
Pengaruh Net Profit Margin (NPM), Return On Asset (ROA), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) terhadap return saham sektor consumer goods industry pada Bursa Efek Indonesia periode 2017-2021
Authors: Indriawati Ella , Hidayati Amalia Nuril , Fuadilah Habib Muhammad Alhada
Published: June 2022

The rapid development of technology is now attracting the attention of potential investors to invest in the capital market. The expectation of investors in investing is to obtain a high level of profit regardless of the risks involved. The purpose of this study was to examine the effect of net profit margin (NPM), return on assets (ROA), earnings per share (EPS)and to equity ratio (DER). on returns stock consumer goods industry listed on the IDX in 2017-2021. The population in this study amounted to 74 companies registered in the consumer goods industry, with a total sample of 8 companies through purposive sampling technique. The use of data is taken from secondary data, namely annual report that has been published. This research method uses a quantitative approach while the type of research is associative. Based on the research conducted using the t test, it was found that all variables had a significant effect except the DER variable. While the f test shows that all variables NPM, ROA, EPS, and DER have a significant effect on the Returns.
Keterkaitan Antara Managerial ownership, Capital Structure dan Investment Decision Dalam Perspektif Convergence – Interest hypothesis
Authors: Ningtias Ika Ladyana , Ismiyanti Fitri
Published: June 2022

This study aims to analyze the effect of managerial ownership, capital structure, and investment decisions in the convergence of perspective –interest hypothesis. This type of research is quantitative analytic. The data analysis method used regression for panel model 2 and model 3, as well as the simultaneous Equation model for model 1. This study used a statistical regression coefficient test (t-test) for bivariable analysis, F test, and R2 test. The results of the interpretation of model 1 and model 2 (without outliers) are not normally distributed, there is no multicollinearity, there are no symptoms of heteroscedasticity and there is a positive autocorrelation. The results of the interpretation of model 3 (without outliers) are normally distributed, there is no multicollinearity, there are symptoms of heteroscedasticity and there a positive autocorrelation The result for the study can be concluded classical assumption test show that the three models have abnormal symptoms and heteroscedasticity. The researcher has removed the data outliers one by one in the three models and transformed data into the third model. We suggest adding different variables such as dividend payout decisions. As well as being able to will add a sampling period that more samples are studied and consider taking samples from other companies for next research.
Analisis minat perbankan dalam keuangan berkelanjutan
Authors: Gumantiny Melissa
Published: June 2022

Sustainable financial is one of the financial programs created by Otoritas Jasa Keuangan for supporting sustainable development. With this program, it is expecting to encourage companies to participate in sustainable development, this can be seen from one of the main requirments regarding to the operational activities that conduct by the company's for not damaging the environment. This research is written to know the banking interest regarding sustainable finance program from before and after the banking have the requirment for implementing the program. The research method that used for this research is quantitative analysis and for the approach is using descriptive approach. The result of this research will show that banking in Indonesia, especialy banking that have been registered in Bursa Efek Indonesia (BEI) with BUKU 3 and BUKU 4 category, having concern on sustainable financing program before the regulation confirmation. In 2015 and 2016 this concern have been increasing, and experience an increase, and have been experience a significant increasing after adding the regulation in 2017. This showed a low interest before the regulation has been added, just the attention for studying and planning.
Analisis kinerja keuangan BPD DIY dan BPD BJB menggunakan analisis likuiditas, profitabilitas, dan solvabilitas
Authors: Valenty Yola Andesta , Santoso Fahrul Imam
Published: June 2022

This study describes the Financial Performance Analysis of PT Bank BPD DIY and PT BPD Jawa Barat and Banten Tbk by comparing financial performance in financial statements using analysis of liquidity ratios, profitability ratios, and solvency ratios in the 2016-2018 period. Both are companies owned by Regional Owned Enterprises (BUMD). PT Bank BPD DIY is a BUMD managed privately in its capital and share ownership, in contrast to PT BPD Jawa Barat and Banten Tbk, which have "go public" in share ownership managed openly. This study uses secondary data in the form of financial statements obtained from each company in balance sheets, income statements, cash flow statements, and other supporting data. This research method uses a descriptive method with a qualitative approach. The purpose of this study was to analyze the financial performance of the two companies viewed from the liquidity aspect to determine the extent to which the company could cover its current liabilities using current assets owned by each company. Then measure the performance of the two companies seen from the company's ability to generate profits in each accounting period. From these two aspects, it is also necessary to look at the solvency aspect by measuring the assets owned by the company by comparing it with all assets owned and the capital owned by a comparison of its liabilities. Then, from the two companies' measurements, a conclusion can be drawn. The results showed that the financial performance of the two companies went well from the analysis of liquidity, solvency, and profitability.
Analisis perbedaan kinerja keuangan perusahaan perbankan (yang masuk kelompok lq45 dengan yang tidak masuk kelompok lq45) yang terdaftar di bei tahun 2016 - 2018
Authors: Willem Willem , Mahrawati Mahrawati , Lite Lite , Fransiska Robert
Published: June 2022

This study aims to determine the financial differences between banking companies that are included in the LQ45 group and banking companies that are not included in the LQ45 group listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. This study uses a quantitative approach. different test analysis techniques T-Test and Mann-Whitney Test. The results show that from the aspect of Return On Equity (ROE), Return On Assets (ROA) and Net Profit Margin (NPM). There are differences in financial performance between banking companies that fall into the LQ45 group and banking companies that do not enter the LQ45 group that listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. Based on the results of this study, it is recommended to investors or potential investors that in making decisions they take into account aspects of Return On Equity (ROE), Return On Assets (ROA) and Net Profit Margin (NPM). ) ) company, variables and other relevant information. The limitation of this study is that the sample only consists of banking companies that are included in and not included in the LQ45 group, the research period is relatively short, only three years. In this study, it is suggested to expand the object and research variables, with a longer period of time, so as to obtain more accurate and comprehensive results.
Tinjauan penerimaan dan pelayanan customer di PT Mulya Sejahtera Technology Bandung
Authors: Jubaedah Edah , Tianti Ating Indah
Published: June 2022

This study aims to determine the process of acceptance and customer service at PT Mulya Sejahtera Technology Bandung and how efforts are made to overcome factors or obstacles in favour and customer service at PT Mulya Sejahtera Technology Bandung. Qualitative descriptive analysis was used in this study using interview instruments and field observations. The results of this study involved receiving the goods are the warehouse/storeman, quality control, and supplier (vendor/supplier). They are supporting documents at the stage of receiving goods, namely Purchase Order (PO), Delivery Order (DO), Request Order Form (ROF), certificate and Packing List. In the implementation of receiving and servicing goods for customers/customers, it was found that there were problems with incomplete Authorized Release Certificate documents and unavailability of goods in the warehouse (0). Efforts to overcome these problems are: immediately submitting to the supplier so that the documents are completed, choosing a good supplier so that the papers sent are complete, constantly checking inventory so as not to run out of stock, accuracy in checking goods to be able to purchase goods properly. The efforts carried out will help the process of receiving and serving customers/customers well.
Faktor-faktor yang mempengaruhi kinerja auditor internal perusahaan
Authors: Donito Vanne , Trisnaningsih Sri
Published: June 2022

This study aims to analyze and explain what factors affect the performance of internal auditors from goods and service procurement companies PT. KAI DAOP 8.. This study uses quantitative methods with a population of 80 internal auditors from goods and service procurement companies PT. KAI DAOP 8. Sampling using simple random sampling technique and obtained a sample of 67 samples. The technique used in this study is multiple linear regression analysis using SPSS software. The results are auditor independence, organizational commitment, understanding of good governance, leadership style, and organizational culture have a significant and positive effect on the performance of the company's internal auditors.
Antecedents of organizational citizenship behavior nurse type c hospital Surabaya
Authors: Wibowo Teguh Setiawan
Published: June 2022

The purpose of this study was to analyze the OCB antecedents of type C hospital nurses in Surabaya. This research uses quantitative research with a case study approach. Data analysis techniques in this study used validity, reliability, classical assumption and hypothesis testing. Based on the results of data analysis and discussion, it can be seen that the OCB antecedent of Type C Hospital nurses in the city of Surabaya is influenced by several factors, including the Thriving Workplace variable and the Person-Organizational Fit variable that does not have a significant influence on the Organizational Citizenship Behavior of Type C Hospital nurses in the city. Surabaya. Meanwhile, Organizational Commitment variable has a positive and significant influence on Organizational Citizenship Behavior. The addition of the Job Embededness variable has an effect, so that the three variables of Thriving Workplace, Person-organization Fit, and Organizational Commitment have a positive and significant influence on the Organizational Citizenship Behavior of Type C Hospital nurses in the city of Surabaya. While the intervening variable represented by Job Embededness also has a positive and significant influence on Organizational Citizenship Behavior of Type C Hospital nurses in the city of Surabaya.
The effect of brand communication and brand image on brand loyalty through brand trust on good day drink products in Surabaya
Authors: Ellitan Lena , Pradana Septiano Bintang
Published: June 2022

In this era, companies are competing to be the best in the business they are in, including the beverage business. Especially now that there are more and more consumer needs and desires to fulfill their satisfaction, one of which is the coffee beverage business. In the coffee beverage business, which is currently growing very rapidly in Indonesia, it has demanded that companies be able to be the best and want to always maintain their existence, one of which is by improving the quality of taste and making it easier for consumers to consume coffee. and is seen as the most practical and preferred drowsiness reliever by all circles. This study aims to analyze the effect of brand communication and brand image on brand loyalty through brand trust in Good Day beverage products in Surabaya. The object of this research is consumers who have ever drank Good Day beverage products in Surabaya. The research sample used in this study was 150 samples with purposive sampling technique. The data used is primary data obtained by distributing questionnaires to consumers who have used Good Day beverage products in Surabaya via google form. The data analysis technique used is SEM with the help of PLS. The results show that brand communication is significant positive for brand image, significant positive brand communication is on brand trust, brand image is significant positive for brand trust, brand trust is significant positive for brand loyalty.
As Demonstrações Contábeis E A Sua Obrigatoriedade De Acordo Com As Normas Brasileiras De Contabilidade
Authors: Gonçalves Carolina de Oliveira
Published: June 2022

Este artigo possui a finalidade de relatar sobre cada uma das demonstrações contábeis que são exigidas de acordo com as Normas Brasileiras de Contabilidade e a sua obrigatoriedade. Sabe-se que as demonstrações têm a capacidade de demonstrar o fluxo contábil e financeiro de uma empresa referente a um determinado período, e que cada empresa de acordo com a sua tributação e tipo tem uma particularidade para tal fato. Os objetivos giram em torno da análise detalhada de cada uma das demonstrações, sendo informado a sua função, objetivo e a sua estrutura. Métodos quantitativos e qualitativos foram utilizados através de pesquisa descritiva bibliográfica, sendo a coleta realizada em livros e sites. Com isso, tornou-se possível demonstrar detalhadamente cada uma das demonstrações contábeis. Por fim, conclui-se que independente da tributação, regime, porte as demonstrações contábeis são importantes para a empresa.
ANALISIS PENYELEWENGAN DANA ZISWAF DI MASA PANDEMI COVID 19
Authors: Sucitra Adhelia , Febrina Ajeng Diah Ayu , Deviantari Yudinta Ardelia , Sandi Rasyid Abi , Latifah Fitri Nur
Published: June 2022

ABSTRAK

Zakat, infaq, waqaf, dan shadaqah merupakan sumber dana potensial yang bisa dimanfaatkan guna mewujudkan kesejahteraan rakyat negara kita. Penelitian ini digunakan untuk mengetahui pelaksanaan ziswaf melibatkan kegiatan yang berkaitan dengan pengelolaan, pengembangan, dan antisipasi penyelewengan ziswaf. Penelitian ini menggunakan metode kualitatif, dimana terdapat managemen pengelolaan dan solusi mengatasi penyelewengan ziswaf. Jika pendistribusian dana di bidang ziswaf mengalami penyelewengan maka berdampak cukup signifikan terhadap negara terutama masyarakat miskin. Karena dana ziswaf tersebut besar ataupun kecil sangat bermanfaat bagi mereka.

 

Kata Kunci Ziswaf, Strategi Analisis.
ZAKAT SAHAM PERSPEKTIF IMAM SYAFI'I
Authors: Riduwan Muhammad , Firmansyah Kholis , Rahmatika Arivatu Ni’mati
Published: June 2022

Abstract

 

Zakat shares is a new program launched by BAZNAS, in collaboration with the Indonesia Stock Exchange and also PT Henan Putihrai Sekuritas. Baznas aims to facilitate investors who want to use their shares. Baznas as Indonesia's national amil zakat body sees great potential for stocks. Because people today do a lot of stock investment activities. But because zakat shares in Indonesia is still limited to customers who are only under the auspices of PT Henan Putihrai securities to carry out zakat shares. So many investors do not know about this share zakat. The purpose of this study is to inform people who do stock investment activities to zakati their shares. This study is a qualitative research library with an explanatory character. By focusing on the opinion of shafi schools. The results of this research in the syafii school of law are obligatory to zakat shares for investors, provided that the requirements of the zakat shares according to the syafii school are fulfilled, namely the achievement of nisab and haul.

 

Keywords: zakat shares, investors, shares

 

Abstrak

 

Zakat saham merupakan program baru yang di luncurkan oleh BAZNAS, bekerjasama dengan PT Bursa Efek Indonesia dan juga PT Henan Putihrai sekuritas. Baznas bertujuan memfasilitasi para investor yang ingin menzakati sahamnya. Baznas sebagai badan amil zakat nasional Indonesia melihat potensi yang besar terhadap saham. Karena masyarakat pada masa sekarang banyak yang melakukan kegiatan investasi saham. Tapi karena zakat saham di Indonesia masih terbatas terhadap nasabah yang hanya di bawah naungan PT Henan Putihrai sekuritas saja untuk melaksanakan zakat saham. Maka banyak investor yang belum mengetahui mengenai zakat saham ini. Tujuan penelitian ini untuk menginformasikan terhadap masyarakat yang melakukan kegiatan investasi saham untuk menzakati sahamnya. Penelitian ini merupakan penelitian kualitatif library research bersifat eksplanasi. Dengan memfokuskan terhadap pendapat madzhab syafii. Hasil dari penelitian ini di dalam madzhab syafii wajib hukumnya untuk menzakati sahamnya bagi para investor, dengan catatan terpenuhi syarat – syarat dari zakat saham menurut madzhab syafii yaitu tercapainya nisab dan haul.

 

Kata kunci: zakat saham, investor, saham
Analisa Penggunaan Metode Pembelajaran E-Learning terhadap Motivasi Belajar Mahasiswa
Authors: Silaswara Diana , Gunawan Indra , Kusnawan Agus
Published: June 2022

Penggunaan pembelajaran secara online (daring) atau yang kerap disebut sebagai E-Learning telah membuat perubahan yang sangat besar terhadap pola pengajaran yang dilakukan dalam penyampaian materi kepada siswa. Dan berdasarkan perkembangan yang terjadi dimana angka pasien yang terjangkit akibat pandemi masih tinggi mengakibatkan belum dapat terlaksananya pembelajaran secara offline atau tatap muka langsung. Dan tujuan dari penelitian ini adalah untuk mengetahui sejauh mana metode pembelajaran yang selama ini dilakukan apakah tetap dapat tetap memotivasi siswa untuk tetap belajar atau tidak.   

Metode penelitian ini merupakan penelitian kualitatif yang berbentuk studi literatur yaitu metode mengumpulkan dan mengkaji penelitian terdahulu serta artikel yang membahas mengenai dampak pembelajaran online (daring) atau e-learning terhadap motivasi mahasiswa.

Dan berdasarkan dari hasil observasi dan studi literature yang dilakukan maka hasil yang diperoleh menunjukkan bahwa perkuliahan e-learning yang dilakukan sudah memotivasi mahasiswa, dan pembelajaran bisa lebih memotivasi jika metode pembelajaran e-learning dapat berlaku dua arah atau dengan metode diskusi antara dosen dan mahasiswa
Pengaruh Profitabilitas, Earning Per Share (EPS) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Sub Sektor Makanan & Minuman Yang Terdaftar di BEI Tahun 2014-2017)
Authors: Susanti Metta
Published: June 2022

Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh Profitabilitas (ROA, ROE, NPM) dan EPS terhadap harga saham. Dalam penelitian ini  menggunakan data sekunder. Perusahaan makanan dan minuman yang “go public”yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2017 adalah populasi pada penelitian ini. Metode pengambilan sampel menggunakan teknik purposive sampling diperoleh 11 perusahaan sesuai dengan kriteria sebagai sampel penelitian. Penelitian ini menggunakan metode analisis regresi berganda dan menggunakan PLS. Hubungan antara profitabilitas dengan harga saham adalah signifikan dengan T-statistik sebesar 2.394 (> 2.01537) dan nilai original sample negative yaitu sebesar -0.178 yang menunjukkan bahwa arah hubungan antara profitabilitas dengan harga saham  adalah  negative. P value sebesar 0.017(<0.005) yang berarti  berpengaruh. Hubungan antara Earning Per Share (EPS)  dengan Harga Saham adalah signifikan dengan T-statistik sebesar 7.536 (>2.01537) dan nilai original sample positif yaitu sebesar 0,646  yang menunjukkan bahwa arah hubungan antara Earning Per Share (EPS)  dengan Harga Saham adalah positif. P value sebesar 0.000(<0.005) yang berarti berpengaruh..  Profitabilitas, Earning Per Share mampu menjelaskan variabel Harga Saham sebesar 50 %, sedangkan sisanya sebesar 50% dapat dijelaskan oleh variabel lain diluar dari penelitian ini.

 

Kata Kunci : Profitabilitas, Earning Per Share (EPS), Harga Saham
Pengaruh Work Life Balance dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan di PT Polychem Indonesia Tbk. (Divisi Mesin)
Authors: Suhartini Suhartini
Published: June 2022

Keseimbangan hidup dalam pelaksanaan pekerjaan merupakan bagian yang yang tidak boleh dipisahkan dalam mencapai kepuasan  kerja karyawan, sedangkan  kepuasan kerja salah satu bagian terpenting dalam kinerja karyawan agar tujuan perusahaan secara efektif dan efisien tercapai. Beberapa indikator  yang menjadi perhatian  pada penelitian ini yaitu keseimbangan waktu kerja,  indikator waktu yang cukup, indikator jam kerja yang cukup dan indikator kepuasan kerja, Demikian halnya indikator membentuk psikologis, indikator dapat menyeimbangkan dan indikator memiliki keseimbangan diri sendiri, terindikasi masih relatif rendah dari harapan. Pada sisi lain yangbtidak kalah penting falam penca[aian kinerja karyawan sangat dipengaruhi oleh lingkungan non fisik yakni sejauh mana para karyawan berkomunikasi, bergaul, bekerjasama, dalam lingkungan organisasi secara harmonis, apabila hal ini tidak masih belum terlaksana dengan baik maka kinerja tinggi masih jauh panggang dari api, sangat sulit dicapai. Penelitian ini bertujuan untuk mengetahui Pengaruh Work life balance dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan PT Polychem Indonesia Tbk. Penelitian ini menggunakan data primer dan sekunder.  Sampel yang digunakan adalah 40 karyawan di PT Polychem Indonesia Tbk Bojonegara Kab. Serang Banten (Divisi Mesin), merupakan sampel jenuh.Variabel bebas dalam penelitian ini adalah Work life balance dan Lingkungan Kerja Non Fisik dan variable terikatnya yaitu kinerja karyawan.   Metode analisis data yang digunakan adalah uji analisis data, uji asumsi klasik, pengujian hipotesis, uji T dan uji F.  Berdasarkan hasil penelitian ini diketahui bahwa Work life balance dan Lingkungan Kerja Non Fisik memiliki pengaruh yang signifikan terhadap Kinerja Karyawan. Hasil uji F menunjukkan bahwa Work life balance dan Lingkungan Kerja Non Fisik secara bersama memiliki pengaruh yang signifikan terhadap Kinerja Karyawan.
Potensi Pengembangan Usaha Peternakan Sapi Babussalam Al Barokah Pada Kawasan Sapi Ternak Di Kabupaten Bogor
Authors: Ginny Puti Lenggo , Farunik Canggih Gumanky , Fung Tjong Se
Published: June 2022

Dairy Farming Business experienced an increase in production as of 2017, but was only able to meet 22% of the national milk consumption needs in the same year. This is in the perspective of a business feasibility study, it is considered that it has not maximized its potential. The main reason why the national milk demand is high is the high dependence of dairy farmers on the milk processing industry. On the other hand, the milk processing industry itself prioritizes imported raw materials. This situation will not be profitable for cattle farmers, where they are like "trapped" in the supply chain without any certainty to develop their business. This study aims to answer these problems through a business feasibility study approach, so that it can provide recommendations for dairy farmers and entrepreneurs to develop their businesses, according to their potential.

The approach used in this research is a business feasibility study analysis by taking into account the non-financial and financial aspects simultaneously to find the potential for development in a business. Non-financial aspects consist of law, market and marketing, technical and technology, management and human resources, economic and social, environment. While the financial aspect consists of financial payback period, net present value, internal rate of return, profitability index. The expected results of this research are the feasibility of livestock business and business development recommendations based on their potential.
Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control
Authors: Limajatini Limajatini , Murwaningsari Etty , Khomsiyah Khomsiyah
Published: June 2022

The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.
Effect of Taxpayer Ownership Obligations, Taxation Understanding and Personal Taxpayer Awareness of Taxpayer Compliance
Authors: Ida Ida , Jenni Jenni
Published: June 2022

The research aims to analyze the influence of the obligation to have tax number, understanding of taxation and awareness of taxpayers against taxpayer compliance. The respondents in this study is the tax payers private person residing in housing Regensi II Tangerang. Some previous research on taxpayer compliance shows the results of the same and also different. Therefore, other studies conducted to test a theory about taxpayer compliance. The population inthis research as much as 133 people. A method or technique of sampling conducted in this study was purposive sampling with counting use the formula slovin, so it can be determined the number of taxpayers private people who became the reseacrh as many as 100. The data collected werw processed using a program SPSS version 24.0, with validity test, reliability test, descriptive statistical test, classical assumption test, multiple linear regression analysis, and the last with a hypothesis test.   The results of the research that has been processed shows that the value of significant obligation to have tax number is 0,000, significant value understanding of taxation is 0,048, and significant awareness of taxpayers is 0,015. So the results of the study showed that the level of the obligation to have tax number, understanding of taxation and awareness of taxpayers significant effect against a compliance by tax payers
Analysis of the Application of Government Regulation No.23 of 2018, Understanding of Taxation and Tax Sanctions Against MSMEs Taxpayer Compliance
Authors: Jenny Jenny , Telaumbanua Ronaldy Andika Putra
Published: June 2022

The purpose of this study was to determine the effect of Government Regulation No. 23 of 2018, Understanding of Taxation and Tax Sanctions on MSMEs Taxpayer Compliance in Plaza Harmoni, Tangerang City. The application of Government Regulation (PP) Number 46 of 2013 is one of the government's efforts to improve tax compliance for MSMEs. Besides, the government has also provided tax penalties for taxpayers who do not pay taxes. Data analysis techniques using multiple linear regression analysis methods, the sample in this study was 100 respondents. The results showed a T value of X1= 4.723, X2 = 3,975, and X3 = -0.033. It means that the application of PP 23 of 2018, understanding taxation, and Tax sanctions had a positive and significant effect on Msme's taxpayer compliance