bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS KLAIM PASIEN COVID-19 PADA PRODUK MiSMART HEALTH CARE SYARIAH MANULIFE INDONESIA
Authors: Handayani Annisya Nuriva , Rahmi Mira
Published: August 2024

MiSmart Health Care Syariah product claims have 4 stages, namely notification, proof of documents, investigation, and payment of claims. The implementation of Covid-19 patient claims on MiSmart Health Care Syariah products is also in accordance with Fatwa No.21/DSN-MUI/X/2001, namely Claims are paid according to the amount agreed at the beginning of the contract, Manulife Indonesia pays claims according to the premium amount, Manulife Indonesia is located as a fund manager (mudharib) for premiums paid by insurance participants while the customer is the owner of the money (shohibul mal) and fulfills its obligations by approving every claim submitted by the customer in accordance with the provisions of the policy, while according to POJK No.69/POJK.05 /2016, namely Manulife Indonesia makes payment of claims for Covid-19 patients in no more than 14 days, in collaboration with Admedika as an assessor and investigation of claims administration, submission of proof of claim documents in accordance with existing regulations and payment of claims will be made by the finance department of Manulife Indonesia.  Keywords: Claims; Covid-19; Sharia Insurance AbstrakKlaim produk MiSmart Health Care Syariah terdapat 4 tahap, yaitu pemberitahuan, bukti dokumen, penyelidikan, dan pembayaran klaim. Pelaksanaan klaim pasien Covid-19 pada produk MiSmart Health Care Syariah juga telah sesuai dengan Fatwa No.21/DSN-MUI/X/2001, yaitu klaim dibayarkan sesuai dengan jumlah yang disepakati dalam awal akad, Manulife Indonesia membayarkan klaim sesuai dengan besaran premi, Manulife Indonesia berkedudukan sebagai pengelola dana (mudharib) atas uang premi yang dibayarkan peserta asuransi sementara nasabah berkedudukan sebagai pemilik uang (shohibul mal) dan memenuhi kewajibannya dengan menyetujui setiap klaim yang diajukan nasabah sesuai dengan ketentuan polis, sedangkan menurut POJK No.69/POJK.05/2016 yaitu Manulife Indonesia melakukan pembayaran klaim pasien Covid-19 tidak lebih dari 14 hari, bekerjasama dengan Admedika sebagai penilai dan penyelidikan administrasi klaim, penyerahan bukti dokumen klaim sesuai ketentuan yang ada dan Pembayaran klaim akan dilakukan oleh bagian keuangan dari pihak Manulife Indonesia.Kata Kunci: Asuransi Syariah; Covid-19; Klaim.
Gemeinsam verschieden? Die grosse Schweizer Vielfaltsstudie
Authors: Samochowiec Jakub , Bauer Johannes
Published: August 2024

Alle Produkte Gemeinsam verschieden? Search... Gemeinsam verschieden? Gemeinsam verschieden? Die grosse Schweizer Vielfaltsstudie Autoren: Jakub Samochowiec, Johannes C. Bauer Auftraggeber: Migros-Genossenschafts-Bund Sprachen: Deutsch, Französisch, Italienisch 2024 CHF 0.00 ​ Vorherige Weiter Vielfalt gehört zur Schweiz: 26 Kantone, vier Landessprachen und eine Vielzahl von Kulturen und Lebensweisen existieren neben- und miteinander. Doch wie vielfältig und durchmischt ist das soziale Umfeld der Menschen in der Schweiz? Das beantwortet die Studie «Gemeinsam verschieden? Die grosse Schweizer Vielfaltsstudie». Untersucht wurden die Merkmale, die auf Artikel 8 der Bundesverfassung über Rechtsgleichheit und Nichtdiskriminierung basieren: Herkunft, Geschlecht, Alter, Sprache, soziale Stellung, Lebensform, religiöse, weltanschauliche und politische Überzeugungen sowie körperliche, geistige oder psychische Beeinträchtigungen. Alter, Bildung und Finanzen: Diese Themen trennen die Bevölkerung Die Ergebnisse der Befragungen zeigen wenig Durchmischung und Vielfalt in den Bekanntenkreisen. Menschen mit unterschiedlichem Bildungsstand haben wenig Berührungspunkte. Über drei Viertel der Personen mit wenig Geld haben kaum oder keinen Kontakt zu Vermögenden. Eine geringe Durchmischung zeigt sich auch beim Alter. Und auch in Bezug auf die politische Gesinnung ist die Vielfalt im Bekanntenkreis gering. Die Mehrheit der in der Schweiz lebenden Bevölkerung hat zudem keine Kontakte zu anderen Kulturen. Der Schweiz fehlt es an Begegnungsmöglichkeiten Der Grund für den mangelnden Kontakt zwischen den Bevölkerungsgruppen sind fehlende Gemeinsamkeiten und fehlende Begegnungsmöglichkeiten. Vorallem soziale Tätigkeiten machen Bekanntenkreise vielfältiger, wie etwa die Teilnahme in einem Verein, soziales Engagement oder das Treffen von Freunden. Die Schweizer Bevölkerung wünscht sich mehr Vielfalt Menschen, die häufiger mit unterschiedlichen Personengruppen in Kontakt stehen, haben eine positivere Einstellung gegenüber diesen Gruppen. Laut der Befragung sind 56 Prozent der Teilnehmenden zumindest teilweise der Ansicht, dass eine Gemeinschaft grosse Unterschiede, analog zu den erfragten Gruppierungen, aushalten kann. Zudem glauben 69 Prozent, dass vielfältige Perspektiven und Lebenserfahrungen zu besseren Entscheidungen führen.
Sustainable Business Ethics: Fostering Corporate Responsibility and Environmental Stewardship
Authors: Wahyuni Wahyuni , Ulfa Fahriji , Novianti Andi , Rosalinda Rosalinda
Published: August 2024

The study aims to comprehensively explore sustainable business ethics, elucidating its multifaceted nature and implications for organizational practice and societal well-being.  Employing a systematic literature review, the research synthesizes insights from a diverse array of scholarly works to provide a nuanced understanding of the key principles, challenges, and opportunities associated with sustainable business practices. The findings underscore the imperative of integrating sustainability principles into corporate governance structures, decision-making processes, and stakeholder engagement strategies, emphasizing their role in fostering corporate responsibility and environmental stewardship. Moreover, the study highlights the interconnectedness of economic, social, and environmental systems, advocating for a holistic approach to sustainability that considers the triple bottom line of people, planet, and profit. From a managerial perspective, strategic leadership, organizational culture change, and stakeholder engagement emerge as crucial enablers of sustainable business practices. The implications of the research extend to various stakeholders, including businesses, governments, civil society organizations, and academia, calling for collaborative efforts to promote sustainability as a strategic imperative and drive meaningful change towards a more equitable and resilient future.
The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable
Authors: Husnah Hermini Nur
Published: August 2024

This study aims to determine the effect of professional skepticism on fraud detection with auditor training as a moderating variable at the Inspectorate of South Sulawesi Province. This study uses a type of quantitative research, the data source used is primary data obtained through the distribution of questionnaires at the Regional inspectorate office who are willing to be respondents, with a census sampling technique with a sample of 40 auditors. The statistical method used to test the hypothesis is to use SEM analysis with the help of the Smart PLS application. The results showed that partially professional skepticism has a positive and significant effect on fraud detection. In moderation, auditor training strengthens the effect of professional skepticism on fraud detection.
Model-Based Systems Engineering: Pioneering New Era in Astrophysics Mission Design
Authors: Moulic Sayak , Arora Sahil , Agarwala Adhiraj , Agarwal Trisha , Ghosh Sannidhya , Shree V Oviya , Sahu Anirudh
Published: August 2024

Model-Based Systems Engineering (MBSE), is the model on which the relation between which the system components are specified and integrated. MBSE has become essential in various scientific applications as it helps and ensures systems work well across different areas, by improving team collaboration in work and by making the design process more efficient. However, the main role of MBSE lies in its use in astrophysical and overall physical and engineering missions. Traditional methods of modeling often struggle to give a completely diverse view of complex systems due to their limited scope. MBSE with Systems Modeling Language (SysML), on the other hand, offers significant advantages in these domains in lieu of the onion model of its systems, where the model is developed and completed in layers. This study explores in depth how MBSE and SysML can improve astrophysical and physical missions by a thorough examination of their biases and their use in previous missions, as well as discussing their potential challenges and plausible solutions. This study identifies and reviews the critical metrics for measuring success in astrophysical missions, and suggests the factors that should be considered while reviewing the scientific data for the same. Furthermore, by examining case studies from previous missions by NASA, ESA, etc., this study aims to show the clear advantages of using MBSE for designing, testing, and validating complex astrophysical systems for their broader applications in the field and beyond.
The Development Of Indonesian Islamic Civilization In The Pre-Independence Periode
Authors: Millatul Aliyah Septiana , Nazilah Jihan
Published: August 2024

This study aims to analyze the development of Islamic civilization in Indonesia during the pre-independence period. By using the library research method (library research), the data obtained from the results of books and journals. This research shows that; 1) Socio-cultural conditions in the pre-Indonesian era underwent many changes for the better. 2) Government system. In 1755, with Giyanti's approval, the VOC succeeded in becoming the holder of political power on the island of Java. 3) Da'wah strategy through dialogue between traders and buyers, by teaching education at Islamic boarding schools. 4) The challenges of the scholars in conveying the teachings of Islam were not only from the colonizers, but from the scholars and the Muslims themselves. 5) Figures who were influential in the development of Islamic civilization in Indonesia before independence, including Hamzah Fauzi, Sheikh Muhammad Yusup Al-Makasari, the Walisongo etc. This study is important to add to sources of study of Islamic history in Indonesia, especially the scarcity of themes regarding the development of Islamic civilization in Indonesia during the pre-independence period.
Urgensi Pendidikan Agama Islam Dalam Menghadapi Fenomena Intoleransi Antar Umat Beragama
Authors: Karimah Abidatul
Published: August 2024

Tujuan penelitian ini untuk mengetahui penerapan sikap Toleransi oleh masyarakat yang hidup diantara keanekaragaman dalam sebuah negara. Toleransi merupakan sikap yang paling tepat dalam menghadapi berbagai macam perbedaan yang ada, sikap ini juga akan menciptakan perdamaian dan kerukunan antar sesama. Negara Indonesia merupakan negara besar yang kaya dengan keanekaragaman agama, suku, budaya dan bahasa daerahnya. Akan tetapi dengan adanya perbedaan-perbedaan tersebut, sikap warganya malah keliru. Masyarakat yang dulunya mengedepankan kebersamaan dan kerukunan, kini toleransinya berubah menjadi individualis dan hilangnya sifat saling menghargai sesama warga. Tentunya sifat tersebut sangat merugikan dan bertentangan dengan semboyan kita yaitu semboyan Bhinneka Tunggal Ika yang artinya walaupun berbeda-beda akan tetapi tetap satu jua. Seharusnya dengan adanya perbedaan ini membuat semangat persatuan yang kita miliki dan perlu kita jaga serta dapat menjadikan bangsa yang semakin kuat karna mampu hidup berdampingan dengan segala keanekaragaman dan perbedaaan didalamnya. Peran penting Pendidikan Agama Islam dalam mewujudkan dan menumbuhkan semangat persatuan dan kesatuan bangsa Indonesia dengan memberikan pemahaman tentang kebersaamaan yang harus kita jaga sebagai umat Tuhan yang Maha Esa dan sebagai tugas warga bangsa Indonesia.
Aset BUMN Sebagai Jaminan Atas Pinjaman Pemerintah Indonesia Kepada Lembaga Keuangan Asing
Authors: Kuras Purba  , Sari Mandina  , Andyna Susilawati
Published: August 2024

This study discusses the State-Owned Enterprises (BUMN) as a legal entity established by the state to manage natural resources and strategic business branches not controlled by private individuals with the main goal of pursuing profits from state assets separated from the State Budget. As a legal entity, BUMN has assets because BUMN is a legal subject in both civil and criminal law, thereby having rights and obligations like any other natural person. The purpose of this research is to know the legal basis for regulating BUMN/State Assets and whether BUMN assets have legitimacy as collateral for foreign debt guarantees. This research uses a normative legal approach with a problem-solving approach using Conceptual approach, Statute approach, and Case approach. The legal materials used are the 1945 Indonesian Constitution, the Criminal Code, Law No. 16 of 2004 on BUMN, Law No. 1 of 2004 on State Treasury, and Law No. 17 of 2003 on State Finance."
Dampak Loyalitas Pelanggan Dipengaruhi Oleh Kualitas Produk, Layanan, Dan Kepercayaan Pelanggan
Authors: Reni Widiastuti
Published: August 2024

This research aims to investigate the impact of customer loyalty by focusing on the influence of product quality, service and customer trust. The research method used is a survey involving respondents who are customers from various industrial sectors. Data is collected through questionnaires that share customer perceptions of product quality, service, and their level of trust in the brand or company. The results of data analysis show that product quality, service and customer trust significantly influence the level of customer loyalty. Good product and service quality can increase customer satisfaction, while customer trust is a key factor in building long-term relationships. Therefore, efforts to improve the quality of products, services and build customer trust can be an effective strategy in maintaining and increasing customer loyalty.
Analisis Pengaruh Pendalaman Sektor Keuangan dan Cadangan Devisa Terhadap Nilai Tukar Mata Uang Indonesia, Malaysia, dan Filipina
Authors: Kardina Siregar  , Yuli Ariani  , Rusiadi Rusiadi  , Suhendi Suhendi  , Lia Nazliana Nasution
Published: August 2024

This research aims to analyze the influence of financial sector deepening and foreign exchange reserves on currency exchange rates in Indonesia, Malaysia and the Philippines. The variables in this research are exchange rate, GDP, credit interest rates, money supply, foreign exchange reserves. This research uses secondary data taken from WorldBank in 2005-2022. The data analysis technique used is the Autoregressive Distributed Lag (ARDL) panel. The research results from the ARDL model analysis show that the countries that are able to become lead indicators for KURS tariff stability are Indonesia and Malaysia. This is because all the variables or indicators in the research, namely (Foreign Exchange Reserves, GDP, JUB and Credit Interest Rates) in these countries have a significant effect on the KURS, while CDV, GDV and JUB do not have a significant effect on the KURS. in the Philippines, only the SBK variable has a significant effect on the KURS in the Philippines. If we look at short-term and long-term stability, the Unemployment Rate variable, both short-term and long-term, has a significant effect on KURS stability.
Upaya Menghindari Pelanggaran Etika Bisnis dalam Profesi Akuntan di Bank Perkreditan Rakyat Dana Nusantara Kantor Cabang Tanjungpinang
Authors: Afriyadi Afriyadi  , Billy Marbiyanov  , David Tan  , Della Aprianingrum  , Illya Firna Febriyanti  , Muhammad Naufal Fitrah  , Ricky Sandi Permana  , Roy Mangitua Manurung  , Yoma Arda Wiratama
Published: August 2024

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Skincare Skintific
Authors: Insania Alfi Mesita  , Agus Wahyudi
Published: August 2024

This research is a survey of skincare purchases. The purpose of this research is to find out how influential quality and price are on purchases. This research was analyzed using quantitative descriptive methods. Data from the Indonesian Beauty Industry Association shows that demand for skincare products continues to increase every year. Skintific's popularity continues to increase due to its focus on product quality. Prices and promotional activities also play an important role in helping consumers make better purchasing decisions. Skintific, as an international skin care brand, offers quality products without harmful ingredients that can cause irritation. With continuous innovation and use of natural ingredients, Skintific has succeeded in becoming a favorite skincare brand in Indonesia in a short time.
Implementasi Manajemen Risiko Keamanan Bersumber UUD 1945 dan NKRI Pada Tahap Eksplorasi Minyak dan Gas Di PT Chevron
Authors: Ridwan Zaidaan  , Edy Soesanto  , Mochamad Raka Putra Basarah
Published: August 2024

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.
Association of Corporate Performance and Supply Chain Management
Authors: Wahyu Anggit Prasetya  , Fira Sofana Tuzzahrok  , Rochiyati Murniningsih
Published: August 2024

The purpose of this study was to examine the effect of supply chain management on company performance with competitive advantage as a mediating variable in Micro, Small and Medium Enterprises (MSMEs). The sample in this study used culinary SMEs as the object of research. While the method used in sampling is purposive sampling. Samples were taken as many as 344 respondents with the criteria of culinary SMEs in Magelang Regency which had a minimum workforce of 5 people and the business was over 2 years old. The analytical tool used is path analysis using SmartPLS 3.0 software. The results show that supply chain management and competitive advantage partially have a positive effect on company performance, supply chain management has a positive effect on competitive advantage, and competitive advantage has an effect on company performance, and competitive advantage can mediate supply chain management relationships on company performance.
Pengaruh Budaya Organisasi, Work-Life Balance Dan Karakteristik Individu Terhadap Kepuasan Kerja Karyawan PT Abadikurnia Citrarasa di Surabaya
Authors: Ari Kuncoro Bagus Tawakal  , M. Sihab Ridwan
Published: August 2024

In today's human resource management, increasing employee satisfaction is an important focus for companies. By paying attention to employee job satisfaction, namely by understanding and meeting employee needs, companies tend to have higher productivity and better employee retention. The purpose of this research is to analyze the significant influence of organizational culture, work-life balance and individual characteristics simultaneously on the employee job satisfaction of PT Abadikurnia Citrarasa in Surabaya. This research uses a quantitative approach using multiple regression analysis because the data used is in the form of a questionnaire with a total of 72 respondents. The research results showed that partially organizational culture, work-life balance and individual characteristics have a significant effect on employee job satisfaction at PT Abadikurnia Citrarasa. Simultaneously, organizational culture, work-life balance and individual characteristics have a significant effect on employee job satisfaction at PT Abadikurnia citrarasa in Surabaya.
Pengaruh Kompetensi Manaj Erial Kepala Sekolah Dalam Meningkatkan Mutu Dan Kinerja Guru
Authors: Septian Ragil Anandita  , Zaidatur Rizkiyah  , Khotim Fadhli  , Wisnu Mahendri
Published: August 2024

Management is important in all areas of life. With management, an organization's performance can run optimally. Likewise with educational institutions. With good management, an educational institution will be able to develop optimally as expected. In the world of education, the quality of school management will depend on a school principal who plays the role of manager and as a manager, the school principal has a big responsibility in managing, coordinating, mobilizing and harmonizing all educational resources in his school. This is where the essence is that the principal must be able to carry out the role of principal and have abilities in the field of school management. The principal is the administrator who holds the key to improving the progress of the school.
Pengaruh Upah Minimum, Nilai Tukar Petani, dan Inflasi Sektoral terhadap Kemiskinan di Pulau Jawa
Authors: Irma Ismawati  , Syarwani Canon  , Fitri Hadi Yulia Akib
Published: August 2024

The phenomenon of poverty often occurs in every country, especially in developing countries. The level of poverty in a country depends on two main factors, namely the average level of national income and the width of the income distribution gap. Poverty cannot only be measured through income national per capita because per capita income calculates the average income of people in a country. The high level of per capita national income in a country, if the distribution of income is unequal then the level of poverty in that country cannot be avoided, and vice versa, no matter how equal the distribution of income in a country is, if the average level of national income is low, then poverty will also become more widespread. This research aims to determine the effect of minimum wages, farmer exchange rates, and inflation in the primary sector, secondary sector and tertiary sector on poverty on the island of Java. This research uses quantitative research methods using secondary data sourced from the Central Statistics Agency (BPS), using panel data analysis techniques.  In this research, it was found that economic factors such as the Provincial Minimum Wage (UMP), Farmer Exchange Rate (NTP), and the inflation rate had a significant influence on the poverty level on the island of Java in the 2017-2022 period.
Pengaruh Pembiayaan Qardhul Hasan terhadap Pertumbuhan Ekonomi Masyarakat Desa Padang Garugur Jae Kecamatan Aek Nabara Barumun Kabupaten Padang Lawas
Authors: Heriyanti Pasaribu  , Enni Efrida Nasution  , Aminah Lubis
Published: August 2024

This research aims to: (1) determine the effect of qardhul hasan financing on the economic growth of the people of Padang Garugur Jae village, Aek Nabara Barumun District, Padang Lawas Regency. (2) find out whether there is a significant influence between qardhul hasan financing on the economic growth of the people of Padang Garugur Jae village, Aek Nabara Barumun District, Padang Lawas Regency.  Based on the research results, it can be concluded that: 1) The influence of qardhul hasan financing on empowering the economic growth of the Padang Garugur Jae village community, Aek Nabara Barumun District, Padang Lawas Regency can be seen from the results of the t-test on the qardhul hasan financing variable, tcount<ttable or 1.047<2.007 which shows Ho is rejected and Ha is accepted. The decision to reject Ho means that there is a significant positive relationship or influence between qardhul hasan financing and the economic growth of the Padang Garugur Jae village community. 2) The significant influence of qardhul hasan financing on the economic growth of the people of Padang Garugur Jae village, Aek Nabara Barumun District, Padang Lawas Regency can be seen from the results of the influence percentage of 82.7%. This shows that this financing has contributed greatly to the economic growth of the Padang Garugur Jae village community, especially small and medium businesses.
Kesejahteraan dan Keadilan Ekonomi : Studi Tentang Kebijakan Ekonomi Khalifah Harun Ar-Rasyid (786-809 M)
Authors: Nur Fitri Eka Asbarini  , Abdul Chalel Rahman
Published: August 2024

Caliph Harun ar-Rasyid was a successful ruler in his leadership. He made significant efforts to advance Islamic civilization, particularly in the economic sphere, which flourished under his rule. The achievements during his reign left a profound impression on his people. The aim of this research is to examine the economic policies implemented by Harun al-Rasyid concerning welfare and economic justice during his time. This study is a library research, involving the collection of data sources such as books, documents, and historical records about Harun ar-Rasyid. The findings indicate that Harun ar-Rasyid successfully elevated the popularity of the Abbasid dynasty and the Islamic world to its zenith through improvements in the welfare of his people and economic justice, as evidenced by his various contributions to the economy, society, and politics.
Dampak Fluktuasi Pendapatan pada Tingkat Penjualan di Perusahaan BTC Watampone dalam Perspektif Ekonomi Mikro Islam
Authors: Muhammad Faiz Haikal  , Malika Aura Kinanti  , Muhammad Rafly  , Nadya Nur Haplah  , Naufal Aziz Maulana  , Mia Lasmi Wardiyah
Published: August 2024

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.
Pengaruh Green Accounting, Corporate Social Responsibility, dan Kinerja Keuangan terhadap Nilai Perusahaan
Authors: Dina Dwi Rahmawati  , Hari Setiono  , Muhammad Bahril Ilmiddaviq
Published: August 2024

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.
Peranan Koperasi dalam Peningkatan Minat Guru untuk Bergabung Kedalam Koperasi Karyawan Musthafawiyah Pondok Pesantren Musthafawiyah
Authors: Wahdini Wahdini  , Andy Hakim  , Muhlisah Lubis
Published: August 2024

This study was conducted on the basis of describing the Role of Cooperatives in Increasing Teachers' Interest in Joining the Musthafawiyah Employee Cooperative (Case Study of the Musthafawiyah Employee Cooperative of the Musthafawiyah Islamic Boarding School). This study was conducted from October 2023 to July 2024. The study used a phenomenological approach. The data validation technique was carried out by digging up information from several informants who were directly related to the cooperative. In addition, the researcher also conducted direct observations at the research location to verify the data whether the data obtained from the informants was in line with the reality in the field or not. The results of this study, the author concluded that the cooperative had not been able to carry out its role properly in increasing teachers' interest in joining and actively participating in the Musthafawiyah Employee Cooperative, as can be seen from the cooperative members who left the cooperative, the number of members did not increase every year. This is also referred to by several factors, namely individual factors and environmental factors. To overcome the lack of interest of teachers to join the Musthafawiyah employee cooperative, namely by increasing socialization and communication, strengthening the role of leadership, providing incentives and ease of joining, improving the quality of cooperative services, and creating synergy with related institutions.
Analisis Promosi dalam Strategi Pengembangan Usaha Tahu Lestari Desa Simangambat Kecamatan Siabu Kabupaten Mandailing Natal
Authors: Hofifah Hofifah  , Ade Khadijatul Z Hrp  , Arwin Arwin
Published: August 2024

This research was carried out on the basis of describing promotion analysis in the development strategy of a sustainable tofu trading business in Simangambat village, Siabu sub-district, Mandailing Natal district by taking a case study in Simangambat village, Siabu sub-district, Mandailing Natal regency, which is one of the villages whose community has a tofu trading business, namely Sustainable tofu.  This research was conducted from October 2023- July 2024. This research method uses a qualitative approach where this research describes, explains and interprets objects according to what they are. Data validation was carried out by gathering information from several informants who were directly related to the Tofu Trading Business.  Apart from that, the researcher also carried out direct observations at the research location to verify the data whether the data obtained from the informants was in line with reality data or not. As a result of this research, the author concludes that the promotion analysis in the development strategy for the sustainable tofu trading business in Simangambat village still cannot be said to be optimal. This can be seen from the marketing system of tofu factories which has not kept up with the times and is still developing a system through a system of entrusting it to stalls. So sustainable tofu businesses must develop systems such as using social media for marketing so that the business they manage can develop further and can also compete with other tofu businesses.
Pengalruh Konsumsi Rumalh Talnggal, Investalsi Dallalm Negeri daln Pengelualraln Pemerintalh Terhaldalp Produk Domestik Bruto di Indonesial Talhun 2014-2023
Authors: Sekalr Dwi Ralchmaldhalni  , ALlin Dwi Putri  , Syifal Shalndy Erlial  , Misfi Lalili Rohmi
Published: August 2024

This study aims to balance the global influence of domestic consumption, investment (PMDN), and government expenditure on Indonesia's Gross Domestic Product (GDP). This research is a digital research study that proceeds from qualitative methods using secondary digital analysis. The main focus of this research refers to the historical evolution of Indonesia's GDP from 2014 to 2023, using a multi-gallon linear regression approach. The results of the F test show that simultaneously, the influence of domestic consumption, investment (PMDN), and government expenditure has a significant influence on Indonesia's GDP. As a matter of fact, government spending has a significant influence on GDP. This analysis encourages greater attention to aspects of household expenditure and domestic investment to increase GDP value, as well as disrupting the balance of government spending. This step has been prevented and will help in the government's future planning in making policies to increase GDP.
Faktor-faktor yang mempengaruhi Opini Audit Going Concern: Kualitas Audit, Manajemen Laba, dan Mekanisme Corporate Governance
Authors: Shella Juniet Dubelta  , Cris Kuntadi  , Supaijo Supaijo
Published: August 2024

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.
Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud
Authors: Adelia Putri  , Thresia Agnes Monica Simarmata  , Mayang Murni
Published: August 2024

This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure.  The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.
Analisis Perilaku dan Preferensi Mahasiswa terhadap Pengalaman Belanja Online dan Offline
Authors: Talita Ardra Widyadhana  , Adelia Maileni Agustin  , Dila Amalia  , Firda Shauma Destiawan  , Nabilla Hapsari Putri Fauzi  , Stephanie Aurelia  , Rama Wijaya Abdul Rozak
Published: August 2024

Shopping activities have become a dominant phenomenon in people's lives, one of which is among students. Students are an important segment in society, so they have become a shopping preference that deserves to be understood more deeply. The aim of this research is to analyze student behavior and preferences from shopping experiences. This research uses a descriptive quantitative method with data collection using a questionnaire with closed answers. The questionnaire was filled in by 152 respondents spread across various universities in Indonesia. The research results show that the e-commerce applications that are often used by students are Shopee and Tokopedia. Students prefer to shop through online shops because the prices offered are more affordable than conventional shops. Apart from that, if you shop via an online shop, the activity time is shorter and more efficient. In the online shop, the products offered are quite diverse and varied, and there are lots of promotions on offer so that they attract the attention of buyers. Online shops are used by students to buy fashion and skincare products because the products offered are more diverse compared to offline shops. Based on this data, it can be understood that students choose to shop through online shops using the Shopee and Tokopedia applications and choose to shop for fashion and skincare.
Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Bayar Pajak Kendaraan Bermotor di Kabupaten Kediri
Authors: Susilawati Susilawati  , Eko Prasetyo
Published: August 2024

Regional taxes in Indonesia can be classified based on the level of regional government, namely regional taxes at the provincial level and regional taxes at the district/city level. One source of regional tax revenue comes from motor vehicle tax (MVT) payments. The aim of this research is to analyze the influence of taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax in Kediri Regency. This research is a type of quantitative research with an associative approach. The number of samples used in this research was 100 respondents with the sampling technique used was Random Sampling. Data collection was carried out using the questionnaire method. The analysis technique used in this research is multiple linear regression analysis using several methods including descriptive statistical analysis, validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple regression analysis, f test and t test. In this research, the results showed that taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions had a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Katang Kediri.
Pengaruh Fluktuasi Harga Emas, Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Emas
Authors: Wahyuningsih ED  , Aniqotunnafiah Aniqotunnafiah  , Khoiriyah SN
Published: August 2024

The purpose of this study is to determine and test the effect of gold price fluctuations, financial literacy and income on gold investment decisions, on research subjects (respondents), namely members who are members of the minigold distributor agent in Demak City. This type of research is quantitative research, using primary data. The primary data collection instrument used a questionnaire (Google form) in an online survey aimed at respondents, via a smartphone. (respondents fill in/check one of the answers that are considered the most appropriate. The scale used in the questionnaire is the Likert scale, to measure the opinions/perceptions of respondents. The population in this study were all members of the minigold distributor agent in Demak City. The sampling technique was saturated sampling or census, namely the entire population was part of the sample. The dependent variable of this study was Gold Investment Decisions, while the independent variables were Gold Price Fluctuations, Financial Literacy and Income (respondents). The analysis method used was Multiple Linear Regression. The results of the study are as follows: 1) Gold price fluctuations do not affect gold investment decisions, 2) Financial literacy has a positive and significant effect on gold investment decisions, and 3) Income has a positive and significant effect on gold investment decisions
The Analysis of Religious Elements in The Unholy Movie Directed by Evan Spiliotopoulus: Sociological Approach
Authors: Dendi Saputra  , Maria Ramasari  , Agus Triyogo
Published: August 2024

The objective of this research was to describe what were the religious elements in  The Unholy movie directed by Evan Spiliotopoulus. The method applied in this research was designed in qualitative descriptive. This research used human instrument by himself. The data was analyzed by describing the elements of religion in a movie. In collecting the data, the researcher watched The Unholy movie and in analyzing the data the researcher identifying four religion elements according to Rees theory. Based on the result of data analysis, the researcher found out data that: The first element of religion was God (s) and forces in the public square were Jesus Christ as God and Mary as mother of God with 7 scenes found. The second element was sacred symbols (re) defining what was real were eight syimbols; Jesus Bible, Banfield Shrine, Jesus Statue, Mary Statue, Church, Cross necklace, Holy fire and touched of forehead, then both of shoulders with fingers and clench both of hands into fists with 8 scenes found. The third element was sacred stories connecting past, present and future were 3 traditions or sacred stories from this movie, Mass, story of baby doll Kern and the feast of immaculate conception with 3 scenes found. The last element was a community worshiping and acting together was Catholic with 2 scenes found. Therefore, the researcher found 20 scenes in The Unholy movie that related to the religius elements based on Rees’s theory (2017). In conlusion, the religion elements in The Unholy movie included belief, attitude and action in everyday life.
Examining Social Dynamics by Using Slang Expressions in The Movie Scripts Entitled Barbie
Authors: Imelva Angely Silalahi  , I Made Netra  , Gede Primahadi Wijaya Rajeg
Published: August 2024

The research titled “Examining Social Dynamics by Using Slang expressions in The Movie Scripts Entitled Barbie” adopts a qualitative approach to scrutinize the slang utilized by characters in the Barbie Movie, aiming to dissect the social dynamics depicted in the script. The study's main objective is to classify the diverse slang terms and comprehend their effect on the characters' social interactions and bonds. Employing Chapman’s (1988) classification of primary and secondary slang, the study organizes the slang found in the screenplay. It probes into how these terms influence character evolution, social ties, cultural variety, identity, and self-assertion. This examination underscores the role of slang in enriching thematic representation and advancing the movie's storyline. The results indicate that slang in "Barbie" serves beyond mere colloquialisms; it's a strategic narrative device that deepens character depiction and accentuates the intricate social interplay within the plot. The research deduces that slang is pivotal in crafting the movie's social milieu, offering profound insight into the personas and their interrelations, thereby enriching the audience's grasp of the cultural and societal contexts portrayed in the film.
The Effect of Applying Cubes Story As a Teaching Media on The Students' Writing Skill Improvement in English Narrative Text
Authors: Nafa Nazwa Purba  , Farida Repelita Waty Kembaren  , Ahmad Amin Dalimunthe
Published: August 2024

The background of this research is that there are difficulties in writing narrative texts in high school students in English subjects. This study aims to measure whether there is any significant effect of applying cubes story on students' writing ability in English narrative text. The study employed a quantitative approach with a quasi-experimental design. The research samples were divided into two classes, namely the experimental class and the control class. The experimental class received treatment from the researcher using a cube story while the control class did not receive any treatment other than what the teacher usually used. The population of this research is all of the 11th-grade students of MAN 1 Deli Serdang In academic 2023/2024. The sample of this research was two classes of 11th grade of MAN 1 Deli Serdang, XI A MIPA for the experiment class and XI B MIPA for the control class. Writing tests were used as a research instrument to collect data. The tests were pre-tests which were given before the treatment and post-tests were given after the treatment. To analyze the data, the researcher used IBM SPSS version 25. The result of this research post-test t-test resulted in a lower p-value (2-tailed significance) than the significance level (α) (0.000 < 0.05). Furthermore, the t-value is higher than the t-table, 5.856 > 1.677. It stated that the null hypothesis (h0) was rejected while the alternative hypothesis (ha) was accepted. The data indicate the effect size of a result is 1.67. It signifies that the impact falls into the strong category. The conclusion is that story cubes have a strong effect on students' writing in narrative text, particularly in the eleventh grade of MAN 1 Deli Serdang In academic 2023/2024.
Tag and Intersentential Code Switching Found in English Young Learners Classroom Interaction
Authors: Lopa Dinata  , Ardayati Ardayati  , Yulfi Yulfi
Published: August 2024

The objective of the research was to describe tag and intersentential code switching found in English young learners classroom interaction at Ganesha English Courses Lubuklinggau. The research questions in this research was they were what were tag and intersentential code switching found in English young learners classroom interaction. Setting of this research were Ganesha English Courses Lubuklinggau. The qualitative approach in descriptive qualitative research design was used in this research because the data was in the form of words rather than the number. The data were collected by means of the observation and interviews. Then the data were analyzed by using transcribing and analyzing. The result of this research show, there were found 31 data; (1) 15 tag codes switching, and (2) 16 intersentential codes switching.