bluuebunny/crossref_metadata_2025 huggingface dataset:
Kepemimpinan Kepala Sekolah Pada Sekolah Berwawasan Islam
Authors: Najib Muhammad , Aslamiah Aslamiah , Asniwati Asniwati
Published: August 2024

This research aims to determine the leadership of principals in schools with an Islamic perspective. This research applies a descriptive qualitative approach with a multisite study that includes several stages. Data was obtained from various sources, including school principals, teachers, and employees. Data collection techniques involve interviews, observation, and documentation. Data analysis was carried out interactively, including data reduction, presentation, and concluding. The validity of the data was tested through triangulation of sources and methods. Findings from the research show that school principals need to adopt leadership styles and strategies appropriate to the field's needs, situations, and conditions. This style and strategy aims to meet the needs of the school's leaders, hoping to create a harmonious and conducive situation. In conclusion, leadership styles and techniques can potentially increase collaboration between leaders, teachers, and employees in a conducive atmosphere. Sim
Keywords: Style, leadership strategies, and effective schools
Komunikasi Kepala Sekolah Menengah Atas Kota Lubuklinggau dalam Melakukan Blusukan
Authors: Pestalozi Donni , Suswati Endang , Prananosa Ahmad Gawdy
Published: August 2024

This research aims to determine the communication of high school principals in Lubuklingga city when conducting blusukan. This research uses a qualitative approach with a phenomenological method, with the research subjects being the School Principal, Teacher Council, and School Staff. The data collection techniques used are observation, interviews, and documentation. From the research, it was found that the communication carried out by the school principal in carrying out blusukan was conveying messages to subordinates in language that was easy to understand and also paying attention to the condition of the subordinates, carrying out two-way communication, using verbal, non-verbal and interpersonal communication so that the principal received appropriate and accurate information. When conducting a blusukan, the information collected during the blusukan can be used as a basis for the school principal to make decisions. In conclusion, the blusukan carried out by the school principal must use good communication so that the results of the blusukan can be used as a basis for the school principal in making decisions.
 
Keywords: blusukan, communication, school principal
Membangun komunikasi yang baik sangatlah penting dalam menjalankan roda organisasi sekolah, dengan komunikasi, maka akan terjadi dialogis antara bawahan
Pengaruh Kepemimpinan Instruksional Kepala Sekolah, Lingkungan Kerja dan Kepuasan Kerja terhadap Kinerja Guru SMA Negeri
Authors: Sanyoto Eko , Sulaiman Sulaiman , Rizalie Muhyani
Published: August 2024

This research analyzes the direct and indirect influence of the principal's instructional leadership, work environment, and job satisfaction on teacher performance at SMAN Kota Banjarbaru. The method used in this research is descriptive correlational, using a path analysis model to analyze the influence between variables. The research population was 163 teachers from 4 high schools in the Banjarbaru area, and 116 respondents were taken as research samples using the Slovin formula with the Proportionate Random Sampling technique. Data collection uses questionnaire instruments, and data analysis uses descriptive analysis, prerequisite tests, inferential tests, and path analysis. The results of the study of the regression coefficient values ​​of the principal's instructional leadership variable on teacher performance were 0.327, the work environment variable on teacher performance was 0.334, the job satisfaction variable on teacher performance was 0.331, the principal's instructional leadership variable on the work environment was 0.876, the principal's instructional leadership variable on job satisfaction of 0.858, the principal's instructional leadership variable on teacher performance through the work environment is 0.293 and the principal's instructional leadership variable on teacher performance through job satisfaction is 0.284. In conclusion, there is a direct or partial influence of the principal's instructional leadership variables, work environment, and job satisfaction on the performance of high school teachers, and there is an indirect influence of the principal's instructional leadership on the performance of teachers in high school through intermediary media, either work environment or job satisfaction.
Keywords: Instructional Leadership, Environment, Satisfaction, Performance
Studi Kasus Hubungan Supportive Leadership, Work Engagement dan Dominansi Otak TNI Satuan JASDAM XIV/HSN
Authors: Rahmawan Arifatah Achmad
Published: August 2024

This research examines subordinates' perceptions of supportive leadership relationships and the work engagement of TNI personnel. The research methods used in this research are quantitative and qualitative, with a cross-section research design. In this study, respondents consisting of 35 TNI personnel and one leader in the Jasdam XIV/HSN unit, which was the case study, were asked to fill out a supportive leadership & work engagement questionnaire, fingerprint testing using PRIADI Psychological Fingerprints and interviews as a medium for qualitative observation. The results show a positive relationship between supportive leadership & work engagement with an R2 (influence) value of 16.7%. Apart from that, the test results using PRiADI Psychological Fingerprints show that the leader's brain dominance is top left (analytical brain), the supportive leadership style has been implemented optimally by the leader as shown by giving rewards in the form of (attention, motivation, and encouragement) to subordinates. This can increase work engagement among TNI personnel from the Jasdam XIV/HSN unit, which is confirmed by the results of PRiADI Psychological Fingerprints and qualitative observations. In conclusion, supportive leadership can increase the work engagement of TNI personnel to improve the TNI's credibility in maintaining Indonesia's unity and integrity.
Keywords: supportive leadership, work engagement, PRiADI Psychological Fingerprints, TNI
Efektivitas Kinerja Inspektorat Daerah dalam Melakukan Fungsi Pengawasan (Study Kasus Pada Pegawai Inspektorat Daerah di Kabupaten Mamberamo Tengah Provinsi Papua Pegunungan)
Authors: Rumidi Rumidi , Ngadisah Ngadisah , Toroby Renida Jozelina
Published: August 2024

This research aims to determine the effect of supervision (Variable X1) on performance (Y). This research adopted a quantitative method with a coparative approach. Data collected through questionnaire distribution techniques. Data analysis techniques prioritize numerical analysis starting from data preparation, data tabulation to the hypothesis testing stage. Through linear regression analysis techniques, the results obtained are that if supervision increases, performance will also increase. The results of testing the coefficient of determination (R2) also show that performance is influenced by supervision by 49% while the remaining 51% is influenced by other variables outside this research, while the correlation test proves that there is the strong influence of supervision on performance. This evidence is also in line with the results of the t-test where the effect of supervision on performance is very positive and significant as proven through the t-test. Conclusion: Supervision has a significant effect on performance.
Keywords: Performance Effectiveness, Supervision
Peran Kepemimpinan Transformasional Dalam Merespons Tantangan Modern di Lingkungan Birokrasi Publik Pemerintah Provinsi Sumatera Selatan
Authors: Suandi Suandi , Andriyani Dwi , Purwanti Umi , Canaldhy Rendy Sueztra
Published: August 2024

This research examines the role of transformational leadership in addressing modern challenges in the public bureaucracy of South Sumatra Province. Through a qualitative approach and single case study, field data successfully revealed the dynamics of leadership and the challenges faced in achieving transformational goals at the provincial level. Findings highlight the imbalance in focus on government vision and mission, lack of employee participation and engagement, challenges in technology implementation accompanied by human resource limitations, and policy instability due to the politicized local leadership selection system. Policy recommendations include aligning vision and mission to prioritize public service, efforts to increase employee participation, investment in technology-related human resource capacity development, and advocacy for reforming the local leadership selection system. Conclusion, these findings provide a comprehensive insight to guide improvements in leadership and policies in South Sumatra Province in addressing modern challenges in the public bureaucracy environment.
Keywords: Modern Challenges, Public Bureaucracy Transformational Leadership,
Pengaruh Pemberian Variasi Konsentrasi Vitamin B1 (Thiamin HCl) Terhadap Pertumbuhan Fase Vegetatif Anggrek Dendrobium sonia
Authors: Pranama Hanasari Faida , Dzakiy M. Anas , W.H Eny Hartadiyati
Published: August 2024

This study aims to determine the effect of varying concentrations of vitamin B1 on the growth of the vegetative phase of the Dendrobium sonia orchid. This research was carried out experimentally using a Completely Randomized Design (CRD) with 4 treatment levels, namely Growmore Fertilizer (2 gr/l) as a control and vitamin B1 concentration (1 ml/l, 2 ml/l, 3 ml/l) then each -Each treatment was repeated 5 times to get 20 plants, each treatment consisting of 5 plant samples. The parameters used are root length, number of new roots, shoot height and number of shoots. The data obtained was analyzed using the one way anova test. The results of the research showed that Dendrobium sonia orchids treated with varying concentrations of vitamin B1, the parameters of root length, number of shoots, shoot height and average number of shoots had vegetative growth that did not look much different. In conclusion, vitamin B1 has no significant effect on the vegetative growth of Dendrobium sonia orchids.
 
Keywords: Dendrobium sonia, Vegetative Phase, Vitamin B1
Uji Kuantitas Kadar Antioksidan dan Kandungan Vitamin C Kombucha Secang (Caesalpinia sappan L.) dengan Pemanis Stevia berdasarkan Variasi Lama Fermentasi
Authors: Qutrunnadakhairunnisa Fadhila , Ambarwati Ambarwati , Suci Puji Kurnia Wulan
Published: August 2024

This study aimed to determine the antioxidant levels and vitamin C content of secang kombucha with stevia sweetener based on variations in fermentation time. This research used experimental methods and a Completely Randomized Design with 1 factor, namely fermentation time of 11 days and 13 days with 3 replications each. Data analysis uses quantitative descriptive methods. The results of the research showed that the antioxidant content of secang wood kombucha with stevia sweetener was the highest in the 13 day fermentation treatment, namely 79.14%. Meanwhile, the highest vitamin C content of secang wood kombucha with stevia sweetener was in the 13 day long fermentation treatment, namely 39.14 mg/100g.
 
Keywords: Antioxidants, Fermentation, Kombucha, Secang, Vitamin C
Isolasi dan Identifikasi Bakteri Asam Laktat dari Hasil Fermentasi Limbah Organik Kulit Buah (Eco-Enzyme)
Authors: Siagian Linda Syafitri , Manalu Kartika , Nasution Rizki Amelia
Published: August 2024

The aim of this research is the isolation and identification based on the morphological characteristics of lactic acid bacteria in the fermentation of organic waste from fruit peels. Isolation of Lactic Acid Bacteria was carried out using the spread plate method on de Man, Rogosa, and Sharpe Agar (MRSA) media. The culture was incubated at 37 °C for 48 hours. The growing colonies were observed for morphological characteristics, and bacterial Gram staining was carried out. The results of the research showed that 10 bacterial isolates were obtained from the isolation of BAL from ecoenzymes on de Man, Ragosa, and Sharpe Agar (MRSA) media, namely E-BAL 01, E-BAL 02, E-BAL O3, E-BAL 04, E-BAL 05, E-BAL 06, E-BAL 07, E-BAL 08, E-BAL 09, and E-BAL 10, and 10 isolates were characterized as Gram-positive with a bacillary cell form. In conclusion, 10 isolates were found with characteristics that supported MRSA media, namely isolates of lactic acid bacteria of the genus Lactobacillus. This is confirmed by the results of biochemical tests, namely that it is immobile, does not produce the catalase enzyme, and does not have the ability to produce gas.
Keywords: Lactic Acid Bacteria (LAB), Ecoenzymes, Fruit Skin
Teknologi Smart Supply Chain (SSC) Pada Kinerja Hijau Yang Dimediasi Oleh Green Operations, Green Relationship Dan Customer Green Information Sharing
Authors: Ismail Ismail , Kurniawati Kurniawati , Masnita Yolanda
Published: August 2024

This study aims to determine the roleresearchers want to know how the influence of Smart Supply chain (SSC) Technologies on Green Performance Mediated by Green Operations, green relationships and customer green information sharing, research using a questionnaire method of 222 respondents who work in manufacturing companies that implement Smart Supply chain (SSC) Technologies,The results of the study found that implementationSmart Supply chain (SSC) Technologies is able to improve the performance of Green Performance, Green Operations, green relationships and customer green information sharing. Green performance is also influenced by green relationships and customer green information sharing, while green operations cannot affect green performance. directly, it was found that green relationships and customer green information sharing were able to mediate the effect of Smart Supply chain (SSC) Technologies on green performance while green operations had not been able to mediate the relationship between Smart Supply chain (SSC) Technologies and green performance, this study found the importance of implementing Smart Supply chain (SSC) Technologies in the digital industry and distribution channels are not only physical supply chains but digital supply chains through the variable customer green information sharing used in this study
Analisis Mekanisme Pengungkapan Kasus Penipuan Investasi Di Masyarakat Pada Masa Pandemi Covid 19 (Studi Kasus Polda Daerah Istimewa Yogyakarta)
Authors: Ulfaturrahmi Ulfaturrahmi , Prabowo Hendi Yogi , Wahidah Umi
Published: August 2024

This research aims to identify trends in investment fraud problems during the Covid 19 pandemic, identify disclosure mechanisms carried out by the Yogyakarta Regional Police in investment fraud cases, explore the obstacles encountered in disclosing investment fraud cases and provide recommendations for improvements that can be made by the Regional Police. Yogyakarta Special. This research was conducted to analyze the role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud during the Covid 19 pandemic by using the crime triangle. This study used a qualitative approach using primary and secondary data from the Special Region of Yogyakarta Regional Police, while collecting data by means of documentation and in-depth interviews. The results of the study show that the cause of investment fraud is due to the low financial literacy of the community so that people are easily persuaded by the large benefits offered. The role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud in the community during the Covid-19 pandemic was carried out through the stages of complaint, investigation and investigation.
Keywords : The role of Polda, Disclosure, Investment, Covid 19
Pengaruh Penanganan Keluhan dan Komunikasi Pemasaran Terhadap Loyalitas
Authors: Harahap Muhammad Ade Kurnia , Normansyah Normansyah , Nurhayati Siti , Nawangwulan Irma M , Anantadjaya Samuel PD
Published: August 2024

Customer loyalty is one of the most important aspects in the business world. Retaining existing customers is often more cost-effective than finding new customers. The purpose of this study was to analyze the effect of complaint handling and marketing communication on loyalty. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, it can be concluded as follows: (1) The effect of handling complaints has a positive effect on loyalty (2) The effect of marketing communication has a positive effect on loyalty.
Keywords: complaint handling, marketing communication, loyalty
Pengaruh NPM, CR, EPS, PER, DPS Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pasca Pandemi Covid-19
Authors: Sinaga Annisa Nauli , Wijaya Kristina , Parawansa Amanda , Ginting Mitha Christina
Published: August 2024

Companies listed on the IDX are competing to attract investors to buy their shares. The purpose of this study is to examine the effect of NPM, CR, EPS, PER and DPS with a simulated and significant effect on Share Prices in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study used quantitative research and sampling techniques using purposive sampling. The population in this study is 76 Consumer Goods Manufacturing Subsector. The sample of this study amounted to 14. The model is with multiple linear regression. The result is that NPM has no partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. CR does not have a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. EPS has a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. PER has a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. DPS does not have a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. NPM, CR, EPS, PER and DPS have a simulated and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Keywords: NPM, CR, EPS, PER, DPS and Stock Price
Persepsi Konsumen terhadap Nilai dan Risiko dari Fashion Rental: Penerapan Circular Fashion di Indonesia
Authors: Kusnadi Cicilia , Alversia Yeshika
Published: August 2024

Tujuan dari penelitian ini adalah untuk menganalisis persepsi nilai dan resiko konsumen terhadap konsumsi circular fashion di Indonesia, khususnya pada platform penyewaan online. Penelitian ini juga menyelidiki peran moderasi dari consumer involvement terhadap hubungan antara product attitude dan behaviour intention, yaitu WOM Intention dan Purchase intention, Penelitian ini merupakan penelitian kuantitatif yang menggunakan kuesioner online untuk mendapatkan data survei dari 301 responden di beberapa kota di Indonesia. Survei dilakukan di antara pengguna platform penyewaan online di Indonesia. Untuk menguji hipotesis yang disimpulkan dari tinjauan literatur, pemodelan persamaan struktural digunakan. Pendekatan Partial Least Square digunakan untuk memvalidasi validitas, reliabilitas, dan hubungan skala model yang diusulkan. Hasil penelitian ini menunjukkan bahwa emotional value, social value , financial risk, aesthetic risk  , dan sanitary risk  secara signifikan mempengaruhi product attitude. Peran moderasi dari consumer involvement ditemukan dalam hubungan antara social value  dan product attitude, serta product attitude dan wom intention. Penelitian ini merupakan penelitian pertama yang mengevaluasi bagaimana konsumen Indonesia memandang nilai dan risiko dari platform penyewaan, dan apakah consumer involvement akan berpengaruh terhadap purchase intention dan wom intention. temuan ini juga dapat membantu pemasar circular fashion di Indonesia untuk membuat strategi promosi yang lebih disesuaikan.
Pengaruh Ukuran Perusahaan, Likuiditas, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi Perusaan Manufaktur Di Bursa Efek Indonesia Tahun 2020-2022)
Authors: Regita Ardia Pramesti , Sudarsi Sri
Published: August 2024

This study aims to determine and examine the effect of company size, liquidity, and corporate social responsibility on financial performance. This study uses secondary data in the form of annual reports and financial statements of companies obtained from the indonesian Stock Exchange (IDX) website by taking samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The type of data used in this study using panel data. Sampling technique using a proposed sampling, companies that meet the criteria in this study as many as 30 companies. Data analysis techniques used in this study is to use multiple regression analysis using SPSS software version 25 to test the effect of the independent variable on the dependent variable. The results showed that the variable size of the company (total assets), liquidity (CR) has a positive and significant effect on financial performance, while the variable corporate social responsibility (CSRIndeks) has a negative effect on financial performance (ROA).
Keywords: company size (total assets), liquidity (CR), corporate social responsibility (CSRIndex), financial performance (ROA).
Pengaruh Capital Adequacy Ratio, Non Performing Financing, Beban Dan Pendapatan Operasional, Dan Financing To Deposit Ratio Terhadap Kinerja Keuangan
Authors: Amaniya Syakira Nahla , Cahyono Yuli Tri
Published: August 2024

Kinerja keuangan merujuk pada kemampuan menghasilkan pendapatan, memenuhi kewajiban keuangan, dan mencapai tujuan keuangan lainnya. Penelitian ini bertujuan untuk mengetahui CAR, NPF, BOPO, dan FDR terhadap kinerja keuangan di Bank Umum Syariah di Indonesia yang terdaftar di OJK periode 2019-2022. Sampel dalam penelitian ini adalah 13 Bank Umum Syariah yang terdaftar di OJK periode 2019-2022 yang memenuhi kriteria yang ditentukan. Analisis regresi linear berganda digunakan sebagai metode analisis. Temuan empiris menunjukkan bahwa CAR dan BOPO have memiliki pengaruh, sedangkan NPF dan FDR tidak mempengaruhi kinerja keuangan.
Indikator Ekonomi Berpengaruh Terhadap Deforestasi Di Indonesia
Authors: Basymeleh Hisyam , Radjamin Irzameingindra Putri , Tanaya Olivia
Published: August 2024

Economic growth is a benchmark for the success of a country's economic development. Economic development in a region is seen from several economic indicators such as per capita consumption, government spending, domestic investment, and business sector GDP. Deforestation is a phenomenon that is of global concern because of its harmful impact on the sustainability of human civilization on earth. The correlation between economic growth and deforestation has been confirmed, but there is still a lack of understanding of the factors and mechanisms underlying this relationship. The aim of this research is to determine the relationship between consumption, spending, investment and business GDP on deforestation in Indonesia. This research method uses a quantitative approach. The data used in this research is secondary data, regarding the variables used in this research, specifically: area of deforestation, average per capita consumption, government spending, gross domestic product (GDP) of business fields, and domestic government investment. The research results show that simultaneously consumption, government spending, investment and business GDP have a significant effect on deforestation, partially, consumption and business GDP have a significant effect on deforestation, while government spending and investment have no significant effect on deforestation. The government should encourage sustainable consumption patterns, for example through public awareness campaigns. The government can also consolidate aspects of sustainable environmental protection and empowerment in development plans and APBN/APBD as well as strengthen regulations and supervision of investment sectors that have the potential to cause deforestation.
Analisis Peran Pusat Halal Center Dalam Mendorong Sertifikasi Halal Umkm Untuk Meningkatkan Halal Lifestyle Di Kota Medan
Authors: Sahira Feby , Yafiz Muhammad , Jannah Nurul
Published: August 2024

Terbitnya Peraturan Menteri Agama (PMA) No. 20 Tahun 2021 pada tanggal 14 September 2021 tentang sertifikasi halal bagi Pelaku UMK mewajibkan bagi semua Pelaku Usaha untuk mengolah produk usahanya sesuai dengan syariat Islam dan memiliki bukti sertifikat halal. Ditambah dengan disahkannya Undang-Undang terkait Jaminan Produk Halal menjadi tren industri halal. Dengan diterbitkannya regulasi tersebut, banyak perguruan tinggi yang mendirikan halal center untuk mengakomodir kepentingan masyarakat dengan meningkatnya halal lifestyle yang sedang tren di Indonesia yang terdiri dari sektor makanan halal, fashion, media/rekreasi, farmasi, kosmetik, dan pariwisata.Penelitian ini bertujuan untuk mengetahui seberapa berperan Halal Center dalam mendorong sertifikasi halal UMKM untuk meningkatkan halal lifestyle di kota Medan. Penelitian ini menggunakan metode Deskriptif Kualitatif dengan melakukan wawancara, dokumentasi dan observasi sebagai Teknik deskriptif dalam mengumpulkan data. Adapun dalam penelitian ini peneliti menemukan 4 bentuk peran yang telah dilakukan oleh pusat halal center di Kota Medan dalam mendorong sertifikasi halal UMKM untuk meningkatkan halal lifestyle di Kota Medan diantaranya : 1) Edukasi terkait sertifikasi halal, 2) Pelatihan dan sosialisasi kesadaran sertifikasi halal, 3) Pelayanan pendaftaran sertifikasi halal, 4) pengembangan sumber daya manusia terhadap penggunaan produk halal.
Peran Kualitas Produk, Online Customer Review, Dan Customer Rating Terhadap Keputusan Pembelian Produk Kecantikan Pada Tiktokshop
Authors: Pransiska Lisa Ayu , Sumartik Sumartik , Sari Herlinda Maya Kumala
Published: August 2024

This study aims to determine the effect of product quality, online customer reviews and customer ratings on purchasing decisions for beauty products on Tiktok. This study uses a quantitative approach. The sampling technique used was non-probability sampling with the accidental sampling method with a total of 100 respondents. The data collection technique was carried out by distributing questionnaires. The data analysis technique uses Partial Least Square (PLS) with the Smart-PLS version 4.0 program. The results of this study indicate that Product quality influences the decision to purchase Somethink products. Online Customer Reviews have an effect on the decision to purchase Somethink products. Customer Rating influences the decision to purchase Somethink products.
Keywords – Product Quality, Online Customer Reviews, Customer Ratings, Purchasing Decisions
Analisis Pengelolaan Keuangan Sekolah Di Yayasan Madrasah Aliyah Darul Qalam
Authors: Saputra Deni , Hariadi Rizky , Asnaini Asnaini
Published: August 2024

This research was conducted with the aim of understanding how to use the principles of openness and responsibility in the field of school finances at Madrasah Aliyah Darul Qalam. How to research using one type of research, namely the type of field research (field research) using a qualitative descriptive approach. This study found that the application of the principles of openness and responsibility at the Darul Qalam Madrasah Aliyah Foundation has gone quite well, that is, there is interference from all the school environment, starting from the committee, treasurer, teachers and others. The fact is that all implementation of financial reports is open and in accordance with applicable regulations.
Keywords: Transparency, Accountability, Management School Finance
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba: Studi Kasus Pada Perusahaan Industri Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021
Authors: Andika M Sendi Feby , Pradipta Nisrina Aulia , Uzliawati Lia
Published: August 2024

Earnings management practices due to the Covid-19 pandemic are a problem in this research. The purpose of this research is to examine the influence of company size, leverage and profitability on earnings management. Data obtained from financial reports of tourism industry companies listed on the IDX. The sample consisted of 15 tourism industry companies listed on the IDX throughout 2019-2021 based on a purposive sampling technique. The analysis used is panel data regression analysis. 1) Earnings management can be significantly influenced simultaneously by company size, leverage and profitability; (2) Company size has a significant effect on earnings management; (3) Leverage has a significant influence on earnings management; (4) Earnings management is not significantly influenced by profitability.
Keywords: Earnings Management, Company Size, Leverage, Profitability, Tourism
Share (DPS) Terhadap Harga Saham Perusahaan Yang Terdaftar Dalam Indeks LQ45 Di Bursa Efek Indonesia (BEI) Periode Tahun 2018 – 2022
Authors: Rahmah Siti Mi'Danur , Dwiridotjahjono Jojok
Published: August 2024

Financial reports are crucial information for investors in evaluating a company's performance. Investment decisions often rely on information from financial reports and stock prices. This research aims to examine the impact of variables such as EPS, PER, DER, ROE, and DPS on the stock prices of companies listed on the LQ45 index during the period 2018-2022. The research method utilizes multiple linear regression analysis with a sample of 16 companies. The results indicate that all five variables collectively have a significant impact on stock prices. Specifically, EPS and PER have a positive and significant influence, DER has a positive but nonsignificant influence, while ROE and DPS have a positive and significant impact. Despite some variables being nonsignificant, these findings can aid in making more contextual investment decisions in the Indonesian stock market.
Anteseden Yang Mempengaruhi Niat Pembelian Pada Jasa Pengiriman Makanan Online (Integrasi TBP, TPR, DAN ELM)
Authors: Widiawati Rut Ria , Astuti Rifelly Dewi
Published: August 2024

The Covid-19 pandemic has driven the expansion of Indonesia's digital economy. One of the emerging sectors is the hospitality industry and the online food delivery services included in it have been rapidly growing across Indonesia. Therefore, the elements that influence customer perception and purchase intention regarding OFDS must be better understood. Therefore, this study was created to examine perceived benefits (convenience, trust, order accuracy, and variety of choices), perceived risks (financial risks, product risks, security risks, time risks, social risks, and psychological risks), and online persuasion through central routes (argument quality) and peripheral routes (image appeal, navigation design, social presence, and connectedness) on consumer attitudes and purchase intention by integrating the theory of planned behavior, theory of perceived risks, and the elaboration likelihood model. Based on an online survey of 1002 participants living in Indonesia, it was found that perceived benefits, perceived risks, and online persuasion influence consumer attitudes and purchase intention. The paper also discusses areas of future research and theoretical and practical consequences.
 
Keywords: Elaboration Likelihood Model; Online Food Delivery Services; Theory of Planned Behavior; Theory of Perceived Risks; Purchase Intention
Determinan Agresivitas Pajak Perusahaan Manufaktur Sub Sektor Energy Periode 2017-2021
Authors: Pertiwi Anggun , Oktaviani Rachmawati Meita
Published: August 2024

Penelitian ini dilakukan untuk menguji tentang data secara empiris mengenai faktor - faktor yang mempengaruhi agresivitas pajak pada Perusahaan manufaktur di Bursa Efek Indonesia (BEI). Faktor – faktor ini yang terdiri dari variabel independen profitabilitas, leverage dan juga capital intensity. Populasi dalam penelitian ini menggunakan perusahaan manufaktur sektor energi yang tercatat di Bursa Efek Indonesia selama lima tahun pada periode 2017-2021. Pengambilan sampel penelitian ini menggunakan Purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 16 perusahaan yang didapatkan di laporan keungan dan laporan tahunan per 31 Desember pada tahun penelitian. Metode analisis data yang digunakan adalah menggunakan data panel regresi menggunakan program Eviews 12. Hasil penelitian ini menunjukan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap agresivitas pajak dan leverage tidak berpengaruh signifikan terhadap agresivitas pajak.
 
Kata Kunci: Profitabilitas, Leverage, Capital Intensity, Agresivitas Pajak
Pemanfaatan Influencer Endorsement Sebagai Strategi Dalam Meningkatkan Brand Awareness Pada UMKM Onies Brownies
Authors: Mardhotillah Ghina Misrina , Sukmadewi Rani
Published: August 2024

This research discusses UMKM Onies Brownies, which is a micro, small, and medium-sized enterprise that specializes in culinary products, especially baked brownies. This research discusses marketing strategies that can increase brand awareness to improve the competitiveness and business capacity of Onies Brownies. This research uses a qualitative research method with a descriptive approach and is carried out accurately, factually, and systematically. The results show that UMKM Onies Brownies has successfully achieved an increase in business development with quality products, marketing strategies, and a wide network of partners. Continuous innovation is an important aspect for UMKM like Onies Brownies because it allows them to remain relevant and competitive in a constantly changing market. The article also discusses the obstacles faced by UMKM in their business activities and strategies that can be taken to overcome these obstacles.
Keywords: Micro, Small, and Medium-Sized Enterprises, Marketing, Brand Awareness, Influencer, Endorsement.
THE Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022
Authors: Putri Eka Nuzulia , Lisiantara G Anggana
Published: August 2024

The aim of this research is to test and analyze the influence of Good Corporate Governance such as the size of the board of commissioners, independent board of commissioners, institutional ownership,managerial ownership and audit commitee on company value. The population used in this research is mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. This type of research uses a quantitative approach using secondary data obtained from the company’s annual report. Sample selection was carried out using a purposive sampling method so that 113 samples of mining companies were obtained as research samples based on predetermined criteria. The analytical method used in the documentation method using SPSS 22. The result of the study show that the size of the board of commissioners has a significant positive influence on company value, the independent board of commissioners has no influence on the value of the company, institutional ownership has no influence on the value of the company, managerial ownership has no influence on the value of the company. Influence on company value. Has an influence on company value, and the audit committee has no influence on company value.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Sari Vicky Aulia Rismita , Sudarsi Sri
Published: August 2024

This study aims to test and analyze the effect of Profitability (ROA), Leverage (DAR), and Liquidity (CR) on company value (Tobin’s Q). The sampling method used in this study is puposive sampling, so that as many as 199 sample data were obtained form manufacturing companies in the consumption subsector listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The analysis technique uses multiple linear regrassion. The test results show that profitability and leverage have a positve and significant effect on the value of the company, while liquidity has a negative and significant effect on the value of the company.
Keywords: Company Value, Profitability, Leverage, and Liquidity
Pengaruh Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kinerja Keuangan perusahaan dengan dimediasi kepuasan kerja
Authors: Setyawan Antonius Ary , Widjayanti Carolina Ety
Published: August 2024

This article conducts a literature review on the relationship between transformational leadership, organizational culture, job satisfaction, and financial performance in companies. Transformational leadership, characterized by vision, inspiration, intellectual stimulation, and individual consideration, has become a key factor in organizational effectiveness. Similarly, organizational culture, encompassing shared values, beliefs, and norms, significantly shapes employee behavior and performance outcomes. The relationship between these leadership styles, organizational culture, and financial performance emphasizes the need for comprehensive understanding and analysis. Additionally, job satisfaction plays a crucial role as a mediator in this relationship. Satisfied employees tend to demonstrate higher levels of productivity, commitment, and innovation, thereby enhancing organizational performance. By mediating between leadership, culture, and financial performance, job satisfaction acts as a bridge connecting organizational practices to tangible outcomes. Through a thorough review of existing literature, this article synthesizes key findings, theoretical frameworks, and empirical evidence to explain the complex dynamics involved. It highlights the importance of fostering transformational leadership and positive organizational culture to strengthen financial performance. Furthermore, it identifies gaps and areas for future research, emphasizing the need for longitudinal studies, cross-cultural analyses, and quantitative assessments to deepen understanding of these complex relationships. Ultimately, this article contributes to the ongoing discourse on leadership, organizational culture, and financial performance, providing insights and implications for both scholars and practitioners.
Keywords: Transformational Leadership, Organizational Culture, Job Satisfaction
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak
Authors: Kusumaningsih Oktavia , Mujiyati Mujiyati
Published: August 2024

This research aims to examine the influence of profitability and leverage company size on tax avoidance. "The population used in this research is all companies listed on the Indonesia Stock Exchange (BEI)." The data used in this research are financial reports of manufacturing companies registered and published on the Indonesian stock exchange for the 2020-2022 period. The research sampling technique used the purposive sampling method. The data analysis used is multiple linear regression. The empirical analysis findings show that leverage and company size influence tax avoidance, while profitability does not influence tax avoidance.
Keywords: Company Size, Leverage, Profitability, Tax Avoidance
Pengaruh Rasio Aktivitas, Profitabilitas, Struktur Modal, Komite Audit, Dan Ukuran Perusahan Terhadap Pengungkapan Sustainability Report
Authors: Ismi Nurlaili , Hendrani Ai
Published: August 2024

Finding out how factors like activity ratio, profitability, capital structure, audit committee, and business size affect disclosure in sustainability reports is the main goal of this research. The research relied on quantitative data, namely those extracted from the annual report and sustainability report for disclosure purposes. The secondary data included in this study originated from the official corporate website, which can be found at www.idx.co.id. The sample for the research consisted of 128 manufacturing businesses that were listed on the IDX in the basic and chemical industries between 2020 and 2022. The sampling approach yielded a sample of fourteen companies by means of purposive sampling. The study's methodology makes use of causality design, multiple linear regression analysis, and the application capabilities of SPSS 29. The findings demonstrated that the basic and chemical industrial sectors' sustainability reports were simultaneously impacted by the activity ratio, profitability, capital structure, audit committee, and business size. The sustainability report is not significantly impacted by the activity ratio, profitability, or capital structure. The sustainability report is impacted by the audit committee. Sustainability reports are not impacted by a company's size.
Pengaruh Profitabilitas, Aktivitas, Leverage, Ukuran Perusahaan, Dewan Direksi Dan Komite Audit Terhadap Pengungkapan Sustainability Report
Authors: Nioko Retrisya , Hendrani Ai
Published: August 2024

Over time, social and environmental issues have become public attention, where the Company is required to pay attention to the environment and surrounding communities. Sustainability report is a standard for assessing the social responsibility of a company. This study aims to determine the effect of Profitability, Activity, Leverage, Company Size, Board of Directors and Audit Committee on Sustainability report. Sampling  using purposive sampling  techniques obtained 51 data on major sector companies consisting of the agricultural sector and the mining sector in 2020-2022 listed on the Indonesia Stock Exchange (IDX) with analysis using the Statistical Package For Social Science (SPSS) software. The research model uses a causality design and uses multiple linear regression analysis with secondary data types. The results of this study show that the size of the company has a positive influence on the disclosure of sustainability reports. Leverage has a negative influence on sustainability report disclosure. Profitability, activities, the board of directors and the audit committee have no influence on the disclosure of the sustainability report. Further research is recommended to add independent variables, increase the period and expand the sector of the company. This research can provide awareness for companies to disclose sustainability reports, because through these disclosures companies can gain and maintain legitimacy from the community.
Analisis Pengaruh Faktor Lingkungan Sosial dan Lingkungan pada Keputusan Investasi Perusahaan: Pendekatan ESG dalam Manajemen Keuangan
Authors: Eka Andi Primafira Bumandava , Hendrawan Henky , Nurwita Nurwita , Cakranegara Pandu Adi , Zulbetti Rita
Published: August 2024

In contemporary corporate finance, the integration of Environmental, Social, and Governance (ESG) factors has emerged as a pivotal consideration in investment decision-making. This article delves into the analysis of how social and environmental factors influence corporate investment decisions, employing an ESG approach within financial management. Drawing upon an extensive literature review, this paper synthesizes key insights from existing research on the intersection of ESG factors and financial decision-making processes of corporations. The literature underscores the growing recognition of the significant impact that social and environmental considerations wield on investment decisions, transcending mere financial metrics. By examining the interplay between social and environmental factors and investment decisions, this article aims to provide a comprehensive understanding of the mechanisms through which corporations incorporate ESG considerations into their financial strategies. It explores the various frameworks and methodologies used to assess and integrate ESG factors into investment decision-making processes, shedding light on the evolving landscape of sustainable finance. This research contributes to the burgeoning discourse on sustainable finance by offering insights into how corporations navigate the complex interplay between financial objectives and broader social and environmental imperatives. Through empirical analysis and theoretical frameworks, this article seeks to inform policymakers, investors, and corporate stakeholders about the implications of incorporating ESG considerations into investment decision-making processes.
Keywords: Environmental, Social, Governance, ESG, Investment Decisions, Financial Management.
Pengaruh Kualitas Layanan, Kepuasan Pelanggan, Dan Loyalitas Pelanggan Terhadap Niat Beli Ulang Pada Marketplace
Authors: Widiastuti Anisa , Diatmika Anak Agung Ketut
Published: August 2024

The large number of marketplace companies in Indonesia means that the level of competition between companies is increasing. Therefore, companies need to improve factors that can attract customers to repurchase intention. In today's business world, increasing repurchase intention strategies is a necessity, which can be achieved through improving service quality, customer satisfaction and customer loyalty. The aim of this research is to analyze the influence of service quality, customer satisfaction and customer loyalty on repurchase intentions in the marketplace, namely Tokopedia, in the Tangerang Regency area. This research uses a descriptive causality design with a quantitative method approach and uses purposive sampling techniques. Data was collected from 150 Tokopedia user respondents. Data analysis uses Partial Least Square-Structural Equation Modeling (PLS-SEM). Research findings reveal that service quality has a positive effect on customer satisfaction and customer loyalty. Furthermore, customer satisfaction has a positive effect on customer loyalty. Then, customer satisfaction has a positive effect on mediating the relationship between service quality and customer loyalty. And customer loyalty has a positive effect on repurchase intentions. Apart from that, perceived price can increase repurchase intentions. The contribution of this research provides insight into marketplaces in developing their business, as well as being able to plan and implement marketing strategies to create good service quality and positive assessments, in order to create repurchase intentions for products on marketplace.
Pengaruh Profitabilitas, Dividend Payout Ratio, Dan Nilai Perusahaan Terhadap Harga Saham Pada Perusahaan Sektor Financial Pada Tahun 2018-2021
Authors: Sitohang Frischa , Hutabarat Francis , Sinaga Judith Tagal Gallena
Published: August 2024

At the beginning of 2020, COVID-19 was officially declared a pandemic that hit Indonesia and had an impact on the company's revenue and profitability. Operational activities and production were limited, thus threatening the company. However, amidst the issues occurring within the industry, which experienced a decline due to COVID-19, banking profit margins increased in Indonesia. Therefore, the aim of this research is to find out whether share prices are influenced by profitability variables such as return on equity, dividend payout ratio, and company value with price earnings ratio in the financial sector on the Indonesia Stock Exchange in 2018–2021. The population in this case is all publicly traded companies listed on the Indonesia Stock Exchange in 2018–2021, with a sample selection technique using purposive sampling. The method used in this research is to carry out descriptive test analysis, correlation tests, determination tests, F tests, and multiple regression tests with partial results. Share prices are not influenced by profitability as measured by return on equity, and partially, share prices are not influenced by dividend payout ratio. Partially, share prices are not influenced by the price-earning ratio, so profitability, dividend payout ratio, and price-earning ratio do not significantly influence share prices.