bluuebunny/crossref_metadata_2025 huggingface dataset:
Akuntansi Keperilakuan Pada Akuntansi Sumber Daya Manusia dan Akuntansi Sosial
Authors: Risawati Risawati
Published: September 2024

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.
Pengaruh Earning Per Share Dan Return On Assets Terhadap Harga Saham
Authors: Marniati Marniati  , Ellyn Patadungan
Published: September 2024

This study aims to determine the effect of earnings per share and return on assets on stock prices (studies at PT. Hanjaya Mandala Sampoerna Tbk). The research problem in this study is whether Earning Per Share (EPS) and Return On Assets (ROA) partially and simultaneously affect the stock price at PT. Hanjaya Mandala Sampoerna Tbk. The research method uses the Multiple Linear Regression analysis technique with SPSS version 26. Based on the results of the analysis, it can be concluded that partially the Earning Per Share (EPS) variable has a positive and significant effect on stock prices, the Return On Assets (ROA) variable has no effect on prices share. Simultaneously the EPS and ROA variables affect stock prices. The coefficient of determination (R2) in this study is 0.810, meaning that EPS and ROA affect stock prices by 81% and the remaining 19% is influenced by other variables not included in this study.
Analisis Pengaruh Corporate Governance, Struktur Kepemilikan, Dan Cash Holding Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2019-2021
Authors: Roni Tandi Tuku  , Wilma Dian Ardiyanti  , Winta Panimba
Published: September 2024

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.
Analisis SWOT Dalam Penentuan Strategi Untuk Meningkatkan Kinerja Frontliner Di Bank Sumut KCP Syariah Lubuk Pakam
Authors: Regi Anika  , Tuti Anggraini
Published: September 2024

Every financial institution has a frontliner who serves as a front guard or sequencer and provides information about banking as well as initial impressions of a bank. Due to the rapid development of the banking industry, PT. Bank Sumut KCP Syariah Lubuk Pakam must determine ways to improve the performance of frontline employees so they can compete with other banks. The problems raised in this research relate to how PT. Bank Sumut KCP Syariah Lubuk Pakam chose an approach to improve frontliner performance through SWOT analysis. Frontline Officers must have the knowledge and expertise in their profession to carry out their primary duties effectively. To do this, they must receive training and support that starts from the individual's outer appearance and continues within, so that when providing consumers receive fast, efficient and polite service, resulting in high customer satisfaction. This research uses qualitative methods and descriptive research design. SWOT analysis is used to apply qualitative and descriptive analysis to arrive at research conclusions. Based on the results of the Cartesian diagram, the institution is in Quadrant I, actively implementing a Growth-Oriented Strategy and supporting this strategy.
Evaluasi Anggaran Belanja Sebagai Alat Pengendali Keuangan Pada Palang Merah Indonesia (PMI) Surabaya
Authors: Aminatus Sofia  , Achmad Maqsudi
Published: September 2024

This Research Is A Qualitative Study Which Aims To Analyze Deviations Between The Budget Set And The Realization Of Pmi Surabaya's 2018, 2019 And 2020 Budgets. This Research Used 1 (One) Person As An Informant Who Was The Head Of Administration At Pmi Surabaya. Data Collection Methods Use Observation, Interview And Documentation Techniques. The Results Of This Research Show That The Variance Analysis In The Pmi Surabaya Expenditure Budget In 2018 Resulted In Favorable Deviations. In 2019 And 2020 There Were Unfavorable Deviations. This Happens Because There Are Programs That Cannot Be Predicted Considering That Pmi Surabaya Is A Non-Profit Social And Humanitarian Organization That Does Not Solely Pursue Profit And Has The Aim Of Helping To Alleviate The Effects Of Natural And Human-Caused Disasters. So The Budget That Is Set Is One Of The Preparations If These Disasters Occur And Is Often Not In Accordance With The Budget Because We Ourselves Cannot Predict How Many Disasters There Will Be In One Year. However, This Can Be Overcome By Pmi Surabaya Because Pmi Uses Contingency Plans. This Contingency Plan Was Prepared As A Guide For Disaster Management During Emergency Response So That It Takes Place Quickly And Effectively.
Pengaruh Good Corporate Governance dan Kebijakan Dividen Terhadap Nilai Perusahaan
Authors: Leonardo Leonardo  , Sekar Mayangsari
Published: September 2024

The purpose of this research is to examine the impact of good corporate governance and dividend policy on firm value. This research used the sample of consumer goods industry subsector companies which listed in Indonesian Stock Exchange during 2020-2022. The number of companies sampled in this study were 49 companies. Hypothesis in this research are tested by multiple linear regression analytical. Data analysis show that institutional ownership and independent commissioner has positive effect firm value because through the establishment of good corporate governance a company can add value to investors or shareholders in the company. While, managerial ownership, audit committee, and dividend policy do not have effect on firm value.
Pengaruh Sustainability Report, Good Corporate Governance, Dan Profitability Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia BEI Periode 2020 – 2022
Authors: Sintha Ayu Pithaloka  , Maria Yovita R. Pandin
Published: September 2024

This study aims to examine the effect of sustainability report, good corporate governance, and profitability on the value of manufacturing companies in the food and beverage sector in 2020-2022. The population in this study is 33 food and beverage sector manufacturing companies in 2020-2022. This type of research is quantitative research. The research sampling technique uses the purposive sampling method, namely sample selection based on predetermined criteria so that 12 companies are obtained as research samples. This study used secondary data obtained from the annual report of the official website of the Indonesia Stock Exchange (IDX) and the website of the company that was the research sample. This analysis technique uses SPSS software version 26. The results showed that sustainability report and good corporate governance did not affect company value, profitability had a positive and significant effect on company value.
Analisis Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Pemberdayaan Dan Peningkatan Kesejahteraan Masyarakat Di Desa Perk.Pulahan Asahan
Authors: Ayu Aldira Sari  , Nurlaila Nurlaila
Published: September 2024

Village fund allocations are funds sourced from the APBN for villages which are transferred through the district/city APBD which are used to finance government administration, implementation of development and community empowerment. This research aims to determine the management of village fund allocations in efforts to empower and welfare the community in Perk. Pulahan village based on Government Regulation No.6, 2014. The data analysis technique used in this research is descriptive using qualitative analysis methods. The results of this research show that overall village fund management has been carried out well, but the lack of community participation in this matter means that management is not optimal. Communities are needed to build villages together, because communities have a huge influence on the success of development and the growth of quality communities.
Pengaruh Ukuran Perusahaan, Struktur Aktiva, dan Pertumbuhan Penjualan Terhadap Struktur Modal
Authors: Raisa Raisa  , Cahyadi Husadha  , Elia Rossa
Published: September 2024

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.
Pengaruh Earning Per Share (EPS), Return On Equity (ROE), Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Sub Sektor Logam dan Sejenisnya Yang Terdaftar di Bei Periode 2017-2022
Authors: Adi Purnomo
Published: September 2024

This research aims to determine the effect of EPS, ROE and DER on share prices partially and simultaneously. This type of research is carried out quantitatively with panel data and processed with statistical analysis assisted by E-Views and the appropriate model is Common Effect. The research population is companies in the metal and similar sub-sector. Sampling was carried out using purposive sampling and it was found that 5 research companies were carried out from the 2017-2022 period. The research results showed that EPS and ROE partially influenced share prices, but DER did not show a partial influence on share prices. Meanwhile, EPS, ROE and DER simultaneously influence share prices.
Analisis Kinerja Keuangan Menggunakan Metode Value for Money Pada Pemerintahan Kabupaten Bogor Tahun 2022
Authors: Shanty Nurrochma Kusuma Putri  , Sonny Fransisco Siboro  , Afifah Bilqis  , Siti Vidia Regita Cahyani
Published: September 2024

Thex Bogorx Regency Governmentxneedsx tox analyzex financialx performancex usingx thex Valuex Forx Moneyx methodx tox ensurex thatx eachx financialx unitx spentx providesx optimalx valuex forx thex community.x Thex methodx usedx isx descriptivex quantitative.x Thex populationx inx thisx studyx isx thex Bogorx Regencyx Governmentx Budgetx Realizationx Reportx inx 2022.x Calculationx ofx financialx performancex usingx thex economicx levelx showsx thatx inx 2022,x thex financialx performancex ofx thex localx governmentx hasx increasedx withx ax ratiox ofx 93.51%,x thisx showsx thatx inx managingx thex governmentx budgetx asx muchx asx possiblex tox achievex thex plannedx program.x Thex calculationx ofx performancex atx thex efficiencyx levelx reachesx 86.23%,x thisx showsx thatx thex governmentx canx usex thex leastx resourcesx tox achievex thex mostx goals.x Atx thex effectivenessx level,x itx isx consideredx ineffectivex withx ax calculationx ratiox ofx 98.41%.x
Analisis Perbedaan Penyusunan Laporan Keuangan Konsolidasi pada Perusahaan di Indonesia dengan Konvergensi IFRS dan PSAK 22
Authors: Cinta Nikita Aulia  , Devi Mayasari  , Ayuni Affina Hernawan  , Caroline Sima Br Ginting  , Bana Ahmad Gautama
Published: September 2024

The purpose of this study is to determine how IFRS 22 and IFRS 3 differ from each other with respect to business combinations as they relate to the compilation of consolidated financial statements for Indonesian companies. Because this strategy gives researchers an idea of how the topic of debate has evolved, a qualitative method that uses a review literature approach is the type of method used. Secondary data that has been examined to generate a description of the research topic is the source of the data used. The study shows that IFRS 22 and IFRS 3 differ in several areas, including the presentation of long-term liabilities that must be refinanced, minority interest rate requirements, disclosures in financial position statements, and financial statement components. Consolidated financial statements based on IFRS number 3 and PSAK number 22 must be prepared for the combination of companies. Guidelines for reporting consolidated financial statements for companies with subsidiaries are listed in PSAK number 22. Guidance on the accounting treatment of corporate purchases is provided by IFRS 3. The components of the financial statements, the disclosures in the statement of financial position, the term minority interest, extraordinary headings, and the reporting of long-term liabilities to be refinanced are where PSAK 22 and IFRS 3 differ. It is important for all businesses to have a comprehensive understanding of the relevant guidelines and regulations to guarantee the accuracy and compliance of consolidated financial statements with such accounting standards. It is important to speak with a qualified financial advisor or professional accountant if further details or a more thorough explanation are needed.
Pengembangan Perencanaan Jaringan Bisnis Yang Efektif Makanan Cepat Saji Pada Produk Harumaki Beef
Authors: Resya Dwi Marselina  , Alya Meisya Ichwanda  , Demila Eva Yulianti  , Eros Rosdiana  , Radiyallah Khairunnisa  , Salimah Arif Nur Kamilah
Published: September 2024

This research aims to develop and plan an effective business network for the lumpia beef business, especially in building a business network so that the lumpia beef business can continue to grow. This research uses qualitative research methods with a descriptive approach. The source of data used in this study is primary data. Data collection is done through observation and documentation. Observation in this study was carried out by observing consumer tastes and documentation was carried out by collecting data on effective business networks. The subject of this research is business development through business networks and the object is the Harumaki Beef business. Based on the results of research on the development of effective business networks for Harumaki Beef, it can be concluded that the development of Harumaki Beef can be done effectively if Harumaki Beef can be marketed online so that it can be more widely known by the public by strengthening its business network.
Penerapan Sistem Akuntansi Pada PT.Segi Muda Bertiga
Authors: Ranti Widia  , Devina Dewi Aryanto  , Tiara Fauzan Setiawan  , Vitara Pier  , Putri Indah Sakhira  , O. Feriyanto
Published: September 2024

The development of modern companies often leads to overlapping functions between departments, such as the dualism of functions between Human Resources (HR) and financial accounting. This creates serious challenges in resource management and accounting that can impact the overall performance of the organization. Issues faced include overly simplistic financial recording due to HR's lack of expertise in accounting, as well as the risk of errors and data inaccuracies. This research aims to provide in-depth insights into the impact of HR and financial accounting dualism at PT. Segi Muda Bertiga and identify solutions to enhance the efficiency and accuracy of resource and financial management. The research method employs a qualitative approach, analyzing five main theoretical studies, including cash sales accounting systems, payroll and wage analysis, cash receipts, inventory, and purchases. Data is gathered through interviews, literature reviews, and document analysis.
Pengendalian Proses Produksi Untuk Meningkatkan Kualitas Produk Pada Usaha Out Of The Box Di Kota Palu
Authors: Devi Nurfatimah  , Asngadi Asngadi  , Sulaeman Miru  , Syamsuddin Syamsuddin
Published: September 2024

Controlling the production process is very important in improving product quality, especially in out of the box businesses. This research aims to find out how to control the production process in this business to improve product quality. To be able to answer the problem formulation in the research, qualitative analysis techniques were used, namely the data reduction stage, data presentation and drawing conclusions. The results of data analysis show that the company has not been able to control the production process properly.
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap UMKM Di Kabupaten Malaka Kota Betun
Authors: Alisia Maria Mendes  , Fransina W. Ballo  , Maria Indriyani H. Tiwu
Published: September 2024

This study aims to determine the influence of Financial Literacy and Financial technology on MSMEs in Malaka Regency, Betun City, both partially and simultaneously.  This study used a type of Quantitative Descriptive research and this research used an Associative approach. The sample in this study is 47 MSMEs in Betun City. The sampling technique uses the Simple Random Sampling method. The data collection technique in this study used the Questionnaire Dissemination technique with Likert Scale measurement scale. Data analysis techniques in this study use hypothesis tests (t test and F test), and Coefficient of Determination. Data management in this study uses SPSS (Statistical Product and Sevice Solution) software. The results of this study prove that Financial Literacy and Financial technology together have a positive and significant effect on MSMEs in Malaka Regency, Betun City.
Evaluasi Kinerja Pengelolaan Dana Transfer Pusat Ke Daerah Dan Dampaknya Terhadap Pembangunan Daerah Provinsi Kalimantan Tengah
Authors: Vennus Octolongerens  , Alexandra Hukom
Published: September 2024

This research aims to evaluate the performance of management of transfer funds from the central to regional government and its impact on development in Central Kalimantan Province. The method used is descriptive analysis with a qualitative and quantitative approach to measure effectiveness, efficiency and accountability in managing these funds. The research results show that the management of transfer funds in Central Kalimantan has been implemented quite well, but there are still several obstacles in the aspects of budget absorption and supervision. The impact of transfer fund management on regional development can be seen from improvements in infrastructure, education and health. However, to achieve more optimal results, it is necessary to increase the capacity of local human resources and a more effective monitoring system.
Pemetaan Potensi Ekonomi Wilayah Di Kalimantan Tengah Menggunakan Integrasi Analisis Klaster Hirarki, Shift-Share, Dan Location Quotient Dinamis
Authors: Herry Kristedy  , Alexandra Hukom
Published: September 2024

This research aims to map the economic potential in the Central Kalimantan region using the integration of three analytical methods, namely Hierarchical Cluster Analysis, Shift-Share, and Dynamic Location Quotient. Through this approach, this research identifies economic sectors that have comparative and competitive advantages at the local level and have the potential for further development. Hierarchical Cluster Analysis is used to group regions based on similar economic characteristics, while Shift-Share Analysis helps in determining sectors that contribute to regional economic growth. Dynamic Location Quotient is applied to assess changes in the comparative advantage of economic sectors over time. It is hoped that the results of this research can become a reference for stakeholders in formulating appropriate regional economic policies to encourage sustainable economic growth in Central Kalimantan.
Pengaruh Interest Coverage Ratio, Profitabilitas, Dividend Payout Ratio, dan Debt To Aset Ratio Terhadap Nilai Perusahaan
Authors: Vinka Triyuni Sarpta  , Usep Syaipudin  , Tri Joko Prasetyo  , Rialdi Azhar
Published: September 2024

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.
Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Disclosure
Authors: Aris Subranta  , Gita Puspita  , Rini Yulianti Putri
Published: September 2024

Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.
Workshop of Human Resource Capacity Development Through Canva Training to Increase Msmes Digital Promotion in Bengkalis
Authors: Salbi Salbiyah , Hutomo Atman Maulana
Published: September 2024

This seminar is an activity carried out to assist students and the wider community in developing theability of human resources to build creative businesses by utilising the Canva application. Increased digitalpromotion is key for Micro, Small and Medium Enterprises (MSMEs) to increase their visibility andcompetitiveness. This workshop aims to develop the capacity of human resources in Bengkalis Regency throughtraining using the Canva platform. Canva is an easy-to-use online graphic design tool, and this workshop isdesigned to provide an in-depth understanding of using Canva in the context of digital promotion. Participantswill be guided to understand the basic concepts of graphic design, digital promotion strategies, and theapplication of skills using Canva. During the training, participants will engage in hands-on practical sessions tocreate attractive and effective digital promotional materials for their MSMEs.
Keywords: Workshop, Digital Promotion, Canva Training, MSMEs in Bengkalis.
Pengaruh Storytelling Marketing, Brand Trust dan Price Terhadap Purchase Intention Produk Skintific pada Aplikasi Belanja Online Shopee dalam Perspektif Bisnis Islam
Authors: Anggun Wijayanti  , Supaijo Supaijo  , Weny Rosilawati
Published: September 2024

The promising development of the beauty product industry in Indonesia has led many beauty brands to decide to market their products in the country. In 2023, the Skintific brand became the winner in the facial serum subcategory, achieving a market share of 16.66%. The researcher chose to study Skintific to understand why consumers purchase Skintific products. This research uses a quantitative method. The sample size of this study is 98 respondents, with data collection techniques utilizing both primary and secondary data. Primary data was obtained through the distribution of questionnaires and observation, while secondary data was used as well. Data processing in this study uses IBM SPSS version 23.
Usulan Model Sistem Antrian pada Wisata Umbul Pelem dengan Pendekatan Teori Antrian dan Simulasi
Authors: Reza Arif Setiawan  , Dwi Setiaji  , Sri Widiyanti
Published: September 2024

The tourism sector in regional development, especially in Klaten, contributes significantly to income through various tourism potentials. The Klaten regional government is trying to increase this potential by developing facilities, providing comprehensive information, and increasing accessibility. The development of information and communication technology also encourages innovation in the tourism system. Apart from that, this study also highlights the phenomenon of queuing at public service facilities, such as in Umbul Pelem, which is caused by an imbalance between the number of customers and service capacity. With an average of 20 customers per day and a service time of 5-10 minutes per person, the system currently uses two service counters.
Strategi Manajemen Konflik Dalam Meningkatkan Kinerja Dosen di Universitas Teknologi Sulawesi Utara
Authors: Diana Wangania  , Michiko Nishino  , Hendry Rumengan  , Stephanus Stephanus  , Roland Londok  , Rosmini Wali  , Yonatan Tumangkeng
Published: September 2024

Conflict can happen in all organizations including universities. Lecturers in universities are one of the important actors in the organization and may be involved in conflicts with each other or with other parties in the university. Therefore, conflict management becomes important to improve lecturer performance in universities. This study uses qualitative research methods with the aim of exploring conflict management strategies used to improve lecturer performance at the North Sulawesi University of Technology. The results of the study indicate that effective conflict management strategies to improve lecturer performance include a collaborative approach, improved communication, recognition of the role and contribution of lecturer, appreciation of cooperation, and conflict resolution through mediation. Therefore, there needs to be careful attention and planning in conflict management to improve lecturer performance in university.
Pengaruh Viral Marketing Terhadap Kepercayaan Konsumen dan Dampaknya Pada Keputusan Pembelian Produk Ms Glow
Authors: Suhaemi  Suhaemi
Published: September 2024

The study aims to determine the influence viral marketing on purchasing decisions with consumer trust as an intervening variable on MS Glow. This type of research is quantitative and uses descriptive analysis method. The data analysis technique used is path analysis. The sample used in this study amounted to 98 respondents who knew the social media instagram MS Glow, and once bought and consumed MS Glow by using purposive sampling. In this study using data collection techniques with questionnaires and analyzed using path analysis. The conclusion of this study is (1) the Viral Marketing have a significant effect on Consumer Trust with a value of 10,890 , (2) the Viral Marketing have a significant effect on Purchasing Decisions with a value of 8,137, (3) Consumer Trust have a significant effect on Purchasing Decisions with a value of 3,555, and (4) consumer trust is not able to mediate viral marketing on purchasing decisions with a Z value of 1,389.
Pengaruh Kepercayaan Merek, Kualitas Produk Dan Word Of Mouth Terhadap Keputusan Pembelian Kopi Nescafe Di Kota Ambon
Authors: Merry Margareth Pelupessy  , Erlinda Tehuayo  , Steven Ruhulessin
Published: September 2024

This research aims to examine the effect of brand trust, product quality and word of mouth on purchasing decisions for Nescafe coffee in Ambon City, with a sample of 124 respondents who were determined using the purposive sampling method, using the research method is a quantitative method with multiple linear regression analysis and processing using the SPSS application. The results showed: (1) Brand Trust has a significant effect on purchasing decisions. (2) Product quality has a significant effect on purchasing decisions. (3) Word of mouth has a significant effect on purchasing decisions.
Pengembangan Dimensi Destination Image Terhadap Keputusan Berkunjung Di Ekowisata Boon Pring Malang
Authors: Laila Romadhona Rahma  , Rohmad Prio Santoso
Published: September 2024

The decision to visit tourists is an integrative process that combines information to evaluate two or more alternative options and choose one of them. The aim of the study was to find out how the dimensions of the destination image, which consists of cognitive image of the destination, unique image of the destination, and image of the destination, have an impact on the decision to visit Boon Pring Malang ecotourism. This research uses a quantitative approach with a causal or causal approach. The number of respondents as many as 80 visitors. The results showed that (1) partially the cognitive destination image variable has a positive and significant influence on the decision to visit Boon Pring Malang ecotourism, the supporting factors are tourist images on social media that look attractive (2) unique destination image has a partial effect on the decision to visit ecotourism boon pring Malang, the supporting factors are having various types of bamboo and springs (3) affective destination image has a partial effect on the decision to visit Boon Pring Malang ecotourism, the supporting factors are the influence of the attitude of visitors after visiting feeling happy (4) together (simultaneously) cognitive, unique, affective destination image has a positive and significant impact on decisions about visiting Boon Pring Malang ecotourism.
Pengaruh PKB dan Harga terhadap Daya Beli Mobil di Kota Surabaya
Authors: Reza Duta Apriliyanto  , Lis Setyowati
Published: September 2024

The purpose of this study was to determine the effect of vehicle tax and price on the purchasing power of four-wheeled vehicles in the city of Surabaya. This type of research uses quantitative research. This study uses primary data and secondary data. The sampling technique used in this study is probability / random sampling technique using the slovin formula, so that the number of samples in this study is 100 respondents.
The results of this study indicate that vehicle taxes and prices have an effect on the purchasing power of four-wheeled vehicles in the Surabaya city area, vehicle taxes and prices have a simultaneous effect on the purchasing power of four-wheeled vehicles in the Surabaya city area with R square values of 62.9% and 37.1 % influenced by other variables.
Pengaruh Komunikasi Dan Motivasi Kader PPKBD Dan Sub PPKBD Dalam Peningkatan Jumlah Keluarga Berencana Di Kecamatan Tanjung Harapan Kota Solok
Authors: Mega Husnayanti  , Afniyeni Afniyeni  , Nurhayati Nurhayati
Published: September 2024

This research was conducted on PPKBD Cadres and Sub PPKBD Sub-districts of Tanjung Harapan, Solok City. The purpose of this study was to determine how much influence the communication and motivation of PPKBD and Sub PPKBD Cadres had in increasing the number of family planning. In this study, the population was PPKBD Cadre and Sub PPKBD, which amounted to 75 people. With this type of quantitative research and sampling technique using the total sampling method. The data collection technique used is by using a questionnaire/questionnaire. Based on multiple linear regression analysis of the variables of Communication and Motivation of PPKBD Cadres and Sub PPKBD in Increasing the Number of Family Planning Y = 19.221 + 0.274X1 + 0.299X2 + e. From the t-test that was carried out, it was found that the X1 variable of PPKBD Cadre Communication and Sub PPKBD had a significant effect on increasing the number of family planning with t count greater than t table 2.880 > 1.993. Then Ha is accepted and H0 is rejected. Variable X2 Motivation of PPKBD Cadres and Sub PPKBD has a significant effect on increasing the number of family planning, the value is known to be tcount > ttable, which is 3,157 > 1,993. Then Ha is accepted and H0 is rejected. From the f test, it was found that the Communication and Motivation of PPKBD Cadres and Sub PPKBD Cadres could simultaneously increase the number of Family Planning with fcount 10,647 > ftable 3,124. Then Ha is accepted and H0 is rejected. From the Determination Test the R Square value is 0.228. This means that the effect of the independent variable on the dependent variable is 22.8%, while the remaining 77.2% is influenced by other variables..
Pengaruh Kualitas Produk, Harga, Dan Citra Merek Terhadap Keputusan Pembelian Lipstik Wardah
Authors: Natasya Aulia Putri
Published: September 2024

This study aims to determine the effect of product quality, price, and brand image variables on the purchase decision of wardah lipstick. Both partially and simultaneously. Data collection was carried out by distributing questionnaires that had been distributed to 47 respondents. By using a Likert scale, the respondents' answers were processed using multiple regression analysis, t-test, f-test, and r-test. The results of this study can be found that there is a significant (significant) effect partially.
Pengaruh Kualitas Pelayanan, Harga Dan Promosi Terhadap Kepuasan Konsumen di Muliamart
Authors: Garnis Savitri  , Nersiwad Nersiwad  , Budi Utami
Published: September 2024

The more stringent developments in business life, the more difficult it is for any company to maintain customer satisfaction from its competitors. For this reason, service quality is needed to retain consumers, not only service quality, price and promotion are also the most important things in retaining consumers. This study aims to identify the effect of service quality, price, and promotions significantly on customer satisfaction at Muliamart. The sample used was 100 respondents. The method used uses quantitative methods. The sampling technique used in this study was purposive sampling technique, namely sampling with certain criteria. The analysis model used is multiple linear regression analysis processed using SPSS 2022. The results of this study indicate that Service Quality has a partial effect (3.636 > 1.988), Service Price has a partial effect (2.427 > 1.988), and Service Promotion has a partial effect of (3.422 > 1.988) t-count > t-table on Satisfaction. Meanwhile, service quality, price, and promotion have a simultaneous effect of (46,765 > 2,700) f-count > f-table on consumer satisfaction. the magnitude of the coefficient of determination (R Square) is 0.594 or equal to 59.4%. And the rest is influenced by other variables.
Pengaruh Knowledge Dan Skill Terhadap Kinerja Melalui Kompetensi Kewirausahaan
Authors: Abdul Majid
Published: September 2024

Micro, small enterprises (MSME) are businesses or industries that are supported by individual skills, creativity and abilities. Industry or business creates an item or product by utilizing a creativity and the talents of each individual. This study aims to determine the influence of Knowledge, Skills on business performance through entrepreneurial competence. This type of research is Quantitative research. The population in this study is the owner of MSME of Pasuruan Regency's superior products, the sample of this study is 1 16 Respondents The source of data   in this study is the primary data source. Data collection techniques using questionnaires. The data analysis tool used is multiple linear regression analysis with the help of SPPS 22 Software. The results of this study show (1). Knowledge has a significant effect on business performance. (2). Knowledge has a significant effect on entrepreneurial competence (3). Skills have a significant effect on business performance. (4). Skills have a significant effecton entrepreneurial competence. (5). Entrepreneurial competence has a significant effect on performance. (6). Knowledge has a significant effect on business performance through the competence of the entrepreneur. (7). Skills have a significant effect on performance through entrepreneurial competence.
Peningkatan Loyalitas Pelanggan Melalui E-CRM Pada Doktorandus Koffie
Authors: Taqwa Putra Budi Purnomo Sidi  , Justin Bongsoikrama  , Triana Anggraini  , Devit Setiono
Published: September 2024

This research aims to investigate whether E-CRM can moderate the quality of products on customer loyalty. The sample consisted of 100 respondents from the academic community of Universitas Budi Luhur in 2023. Data were collected directly through Google Forms, and data analysis was conducted using SEM-PLS with outer and inner model stages. The research results indicate that the quality of products significantly influences customer loyalty with a significance value of 0.018. E-CRM also significantly affects customer loyalty with a significance value of 0.000. However, E-CRM does not moderate the relationship between product quality and customer loyalty, with a significance value of 0.707
Pengaruh Harga, Kualitas Pelayanan dan Kepercayaan terhadap Keputusan Penggunaan Jasa Transportasi Online Go-Car dengan Kepuasan Konsumen Menjadi Moderasi pada Saat Kondisi Pandemi Covid 19 di Kota Tangsel
Authors: Ravindra Safitra
Published: September 2024

This study aims to determine the effect of price, service quality, consumer trust on usage decisions with customer satisfaction as a moderation for online transportation services, in this case Go Car. The population in this study are all customers who have used Go Car online transportation services. The sampling technique in this study was accidental sampling or accidental sampling so that there were 95 respondents. This study uses statistical tools, namely SmartPLS and Microsoft Excel as tabulation data processing. The results showed that during a pandemic, people chose to stay at home, and would only travel in very important conditions. So that consumer trust is one of the factors that can influence the decision to use Go Car online transportation services
The Influence of Loan Capital and Acceptable Turnover on The Results of Operations in Employee Cooperatives PT. Tristex Independent
Authors: Nastiti Rizky Shiyammurti  , Teni Kusherawati
Published: September 2024

The purpose of this study was to see the effect of loan capital and accounts receivable turnover on the remaining operating results of the cooperative employees of PT. Tristex Mandiri Cimahi. The population in this study is data on cooperative financial reports as many as 6 financial reports for 2015-2020. The sampling technique uses the census sampling method or saturated samples. The research design uses descriptive methods and associative methods. The analytical method uses multiple linear regression analysis. Based on the results of the study showed that partially there is no significant effect of loan capital variable on the remaining operating results , and partially there is a positive and significant effect of accounts receivable turnover on the remaining operating results . Simultaneously there is the effect of loan capital and accounts receivable turnover on the remaining operating results . Based on the value of R Square obtained by 0.908 or 90.8 %, this means that loan capital and accounts receivable turnover can affect the remaining operating results of 90.8 % , the remaining 90.8 % 9.2 % is influenced by other variables that are not involved in this study
Pengaruh Kualitas Produk, Kualitas Pelayanan, dan Kenyamanan Pelayanan terhadap Kepuasan Konsumen Rumah Makan Soto Mas Boed Semarang
Authors: Alvina Ayu Septianingrum  , Ida Martini
Published: September 2024

This study aims to analyze "The Effect of Product Quality, Service Quality, and Convenience on Consumer Satisfaction at Soto Mas Boed Restaurant Semarang". The data collection method uses a questionnaire. The sampling technique uses accidental sampling technique. A sample of 97 respondents were consumers at the Soto Mas Boed Restaurant in Semarang. Based on the test results, the product quality variable has a positive and significant effect on customer satisfaction. This is evidenced by the regression coefficient of β1 0.264 and the calculated t value is greater than the t table 3.751> 1.661 with a sig. value of 0.000 <0.05. So the hypothesis is proven. Service quality has a positive and significant effect on customer satisfaction.  This is evidenced by the regression coefficient of 0.482, the t value is greater than the t table 4.934> 1.661 with a sig. value of 0.000 <0.05. So the hypothesis is proven. Convenience has a positive and significant effect on consumer purchasing decisions. This is evidenced by the regression coefficient of 0.229, the t value is greater than t table 2.616> 1.661 and the sig value is 0.010 <0.05. So the hypothesis is proven.
Analisis Pengelolaan Dokumen di Departemen Pemasaran Kompas Gramedia
Authors: Muhammad Bintang Prakoso  , Christian Wiradendi Wolor  , Marsofiyati Marsofiyati
Published: September 2024

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.
Analisis Penerapan Psak No 16 Terhadap Perlakuan Aset Tetap
Authors: Vanni Putri Sukma Wibawani  , Ririn Qori Anna  , Via Rahmawati  , Reza Amelia Putri  , Endang Kartini Panggiarti
Published: September 2024

This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.
Penerapan Psak No.16 Atas Aset Tetap Dan Hubungan Dengan Perhitungan Laba Pada Pt Garuda Indonesia.Tbk
Authors: Ma’ruf Dwi Putra  , Ahmad Lintang Abdul Haq  , Muhammad Yusuf Arda Bily
Published: September 2024

In service industries, trading companies and manufacturing industries, fixed assets are used in business activities. Every decision regarding the use of fixed assets affects the survival and development of a company. This not only considers the profits generated by a company, but also the important role of fixed assets in achieving company goals. Therefore, PSAK No.16 must be applied. Based on the data described above, the aim of this research is to confirm the application of PSAK no. 16 which is used to calculate the profits of the company PT. Garuda Indonesia Airlines. As a research method, we use descriptive analysis methods to understand existing facts and compare them with existing theories. To obtain the necessary data, the author uses data collection techniques such as documentation. The type of data used by the author is secondary data. From the research analysis, the author can conclude that the company has implemented fixed assets in accordance with PSAK No.16 (revised 2007). Companies use two methods to value fixed assets: the historical cost method and the revaluation model. The use of these two methods can affect the growth of fixed assets.
Analisis Perlakuan Atas Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pada Pt. Indofood Sukses Makmur Tbk
Authors: Eka Febrianti  , Makhrusatun Inka Widayani  , Dewi Yuni Windarti
Published: September 2024

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.