bluuebunny/crossref_metadata_2025 huggingface dataset:
PERAN BADAN USAHA MILIK KAMPUNG (BUMKAM) TENGGEKAHWANG DALAM MENINGKATKAN PENDAPATAN MASYARAKAT KAMPUNG BRONGKENDIK, KABUPATEN FAKFAK
Authors: Braweri Ilham , Fitanto Bahtiar
Published: August 2024

Fakfak Regency has MSMEs engaged in the Nutmeg Agro-industry sector. One of the products that was successfully made was Balm Nutmeg. Nutmeg balm is made from nutmeg fat and several types of herbs grown by fakfak farmers. Fakfak Nutmeg Balm is a brand of balsam produced by BUMKam (Village-Owned Enterprises) Kampung Brongkendik. BUMKam was founded in 2017 and was only active as an entrepreneur in October 2020. The research aims to find scientific facts related to science. The research method has a meaning, namely the sequence or procedure of the researcher to find answers to the problems posed by the researcher, so to find answers to the problems posed by the researcher using a qualitative approach method. The results of the study show that four indicators measure the role of BUMKam in increasing people's income such as product, price, distribution and promotion in Brongkendik Village, Fakfak District. The role of BUMKam in increasing the income of the people in Brongkendik Village, Fakfak Regency by looking at the product dimension indicators can be said to have not been fully implemented because even though the quality of the nutmeg balm product is very adequate and of good quality, in terms of packaging it still has not received a patent packaging design and is still changing. -change
PENGARUH FAKTOR HUMAN CAPITAL PADA PENGANGGURAN GOLONGAN USIA MUDA INDONESIA TAHUN 2019
Authors: Sahira Laras , Bintoro Nugroho Suryo
Published: August 2024

Youth are one of the most important assets in strengthening a country's socio-economic development. In addition to their large number, youth are also the most active and productive resources. But in reality, youth are the one who hold the highest rate of unemployment in Indonesia. Using binary logistic regression model, this study will try to identify factors that influence the chances of labor force age 15-24 to become unemployed. The data used are from Indonesia’s labor force survey known as Survei Angkatan Kerja Nasional (SAKERNAS) in 2019. Results of the study show that human capital in the form of education and training, as well as gender and marital status have significant impact on employment probabilities of youth in Indonesia. Whereas geographical location between urban and rural area does not have a significant effect on their employment status. Therefore, it is necessary for the government and policy makers to take into account these factors in designing and creating unemployment intervention policies in Indonesia.
ANALISIS DETERMINAN TINGKAT PENGANGGURAN TERBUKA DI KABUPATEN DAN KOTA JAWA BARAT TAHUN 2018 - 2021
Authors: Laia Jemima Pricella , Ashar Khusnul
Published: August 2024

Unemployment can pose both a problem and a threat to the process of economic development,as it hinders individuals from fulfilling their basic needs as the inability to secure a job. Various factors contribute to this condition, and thus, this research aims to explore the impact of Mean Years of School, Number of People, Minimum Wage, and Economic Growth on the Open Unemployment Rate in 27 Regencies and Cities in West Java from 2018-2021. This study utilized secondary data and panel data regression analysis through the statistical application Eviews 12. The results indicated that Mean Years of School has a significant effect, whereas Minimum Wages, Economic Growth , and Number of People had no significant impact on the Open Unemployment rate in the Regencies and Cities of West Java.
PENGARUH DANA OTONOMI KHUSUS, PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KESEJAHTERAAN MASYARAKAT
Authors: Boky Novita
Published: August 2024

In Indonesia, the fiscal decentralization policy is provided by the central government in the form of balancing fund, special-autonomy fund, and adjustment funds, as well as in the form of instruments that can increase the potential for local own-source revenue with the aim of equitable development and increasing people's welfare. Transfer funds from the central government can have an impact on people's welfare if the funds are allocated to programs/activities that can improve public services. This study aims to determine the effect of special-autonomy fund, local own-source revenue and balancing fund on people's welfare as measured using the human development index (HDI) in West Papua Province. This study uses panel data regression, using explanatory research. The results of this study indicate that special-autonomy fund and balancing fund have a positive and significant effect on the human development index (HDI) , while local own-source revenue has a positive but not significant effect.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MASYARAKAT MISKIN SEBAGAI PENGEMIS DAN PEMULUNG DI KOTA MALANG
Authors: Fatoni Adi , Susilo
Published: August 2024

This study aims to examine the influence of education, income, gender, marital status, origin, and family dependents on the decision of impoverished individuals to engage in begging or waste picking in Malang City. As the second most populous city in East Java, Malang City faces a significant poverty issue, resulting in social problems such as the proliferation of beggars and waste pickers. These individuals fall under the category of Social Welfare Problematic Individuals (PMKS) and coexist with social welfare programs implemented by the Malang City Social Service. A quantitative research approach was employed, utilizing binary logistic regression analysis. The study sample consisted of 72 respondents. The results of the logistic regression analysis revealed that income, gender, and marital status significantly influence the decisions of individuals, while the remaining variables do not show significant influence. The findings of this study shed light on the factors that affect impoverished individuals' choices to engage in begging or waste picking and provide insights for interventions and policy development to address poverty-related issues in Malang City.
ANALISIS MODAL MANUSIA DAN UPAH MINIMUM TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TIMUR
Authors: Wijaksono Rana Adhiella , Syafitri Wildan
Published: August 2024

Economic growth is parameter for the success of economic development in a region. East Java Province in period 2017 – 2021 has a stable and increasing rate of economic growth, but inversely proportional to the relatively low quality of human development. The Human Development Index which is education, health, labor force and minimum wage levels reflects a measure the quality of human capital. This study aims to determine the effect of human capital and the provincial minimum wage on economic growth in East Java Province. This research method uses panel data regression analysis with a fixed effect model. The data used is from 29 regencies and 9 cities in East Java province from period 2017 – 2021. The results show that the independent variables of education level, health and labor force have a positive and significant effect on economic growth, while the district minimum wage variable has negative and significant impact on economic growth in East Java Province in 2017 – 2021.
 

Pertumbuhan ekonomi merupakan parameter  yang  mencerminkan  keberhasilan pembangunan ekonomi di suatu daerah. Provinsi Jawa Timur pada periode tahun 2017 – 2021 memiliki tingkat pertumbuhan ekonomi yang stabil dan terus meningkat, namun berbanding terbalik dengan kualitas pembangunan manusia yang cukup rendah. Index Pembangunan Manusia yang meliputi tingkat pendidikan, kesehatan, angkatan kerja dan upah minimum mencerminkan ukuran kualitas modal manusia.
Penelitian ini memiliki tujuan untuk mengetahui pengaruh human capital dan upah minimum terhadap pertumbuhan ekonomi di Provinsi Jawa Timur tahun 2017-2021. Metode penelitian ini menggunakan metode analisis regresi data panel dengan model fixed effect. Data yang digunakan merupakan data 29 Kabupaten dan 9 Kota di provinsi Jawa Timur dengan periode tahun 2017 – 2021. Hasil penelitian menunjukkan bahwa variabel bebas tingkat pendidikan, kesehatan dan angkatan kerja memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sementara variabel upah minimum memiliki pengaruh negative dan signifikan terhadap pertumbuhan ekonomi di Provinsi Jawa Timur tahun 2017 – 2021.
INFLASI, KEMISKINAN DAN TINGKAT PENGANGGURAN DI INDONESIA (2013-2022)
Authors: Diki Alvique Wibowo
Published: August 2024

Inflation and unemployment are thorny problems that are always faced by the State of Indonesia related to the lack of quality of economic growth. The Phillips curve which describes the tradeoff between inflation and unemployment does not apply in Indonesia. This type of research is quantitative with descriptive statistics used to analyze data by describing or describing the data that has been collected as it is without intending to make conclusions. The research results show that Indonesia's poverty rate and open unemployment rate for the 2013-2022 period are highest in 2013 while inflation, poverty rate and Indonesia's open unemployment rate for the 2013-2022 period are in 2021, but there is a difference in 2021 the open unemployment rate became the highest unemployment compared to the unemployment rate in the period 2013-2022.
PENGARUH PAJAK HOTEL, PDRB, TINGKAT HUNIAN HOTEL, JUMLAH WISATAWAN, COVID-19 TERHADAP PAD
Authors: Jomaki Tiara Rachellya Chrisanta , Pratomo Devanto Shasta
Published: August 2024

The regional autonomy system that has been in effect in Indonesia since 1999 has given each region the freedom to organize and manage its own government affairs, including regional financial affairs. Malang Raya, which consists of 3 regions, namely Malang City, Batu City, and Malang Regency has enormous tourism potential to increase PAD. The purpose of this study was to determine the effect of hotel taxes, the GRDP of the accommodation and food and drink provider sector, hotel occupancy rates, the number of tourists, and the COVID-19 pandemic on PAD in Malang Raya. This study uses a descriptive quantitative method using secondary data obtained through the Central Bureau of Statistics in the three regions of Greater Malang. The analysis technique of this research was done by using panel data regression. Based on the results of this study, the results of the food and beverage GRDP, hotel occupancy rates, and the number of tourists partially had a positive and significant effect on PAD, while hotel taxes had a negative and significant effect on PAD, and the COVID-19 pandemic resulted in a decrease in PAD in 2020. However, in terms of Simultaneously, hotel taxes, food and beverage GRDP, hotel occupancy rates, the number of tourists, and the Covid-19 pandemic have an effect on PAD.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU BERAS DENGAN METODE EOQ PADA LUSI KULINER
Authors: Mukti Wisnu Wardana , Pradana Bayu Ilham
Published: August 2024

The objective of his research is to analyze rice stock inventory using Economic Order Quantity (EOQ) method for the optimization of stock cost at Lusi Kuliner. This descriptive quantitative research discusses issues in the research object as they are, and Economic Order Quantity was selected as the solution. The informants of this research are employees who know all of the company’s operational and marketing processes. This study finds that the use of economic order quantity, safety stock, and reorder point can optimize rice stock inventory costs and make the schedule of rice stock purchasing schedule more organized.
PERENCANAAN BISNIS PADA USAHA TOKO ONLINE PLANET PLASTIK DAN DISTRIK PLASTIK
Authors: Kwan Liyon , Ikhram W. M. Abdi Dzil
Published: August 2024

Increments in the number of e-Commerce buyers have opened more opportunities for entrepreneurs to engage in online businesses. However, the chances have urged them to create accurate business strategies and management in order to stay ahead in the market. Therefore, business planning must be made to help the companies go according to the right direction to attain their goals. Planet Plastik and Distrik Plastik are dropshipping companies; their entire operations are held in e- commerce. They provide various HDPE and PET plastic packaging. The analysis in this business planning covers the aspects of marketing, organization and management, production, and finance. The business feasibility assessments were based on the payback period calculation of three months and 23 days, net present value of IDR 10,269,323; profitability index of 2.22, and internal rate return of 45.9%. the profit analysis resulted in the break-even point of IDR 95,767,195 and contribution margin of 9.45%.
PENGARUH EMPLOYER BRANDING, CORPORATE REPUTATION, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INTENTION TO APPLY JOB PADA GEN Z
Authors: Wardani Rica Aprilia , Ikhram M. Abdi Dzil
Published: August 2024

The objective of this research is to identify the effects of employer branding, corporate reputation, and corporate social responsibility on the intention of Gen Z to apply for job. The respondents of this quantitative explanatory research are 380 undergraduate students of Faculty of Economics and Business of Universitas Brawijaya; they were selected using simple random sampling technique. The research data was harvested from Likert-scaled questionnaires that have been tested using validity, reliability, and classical assumption tests. The research hypotheses were assessed using t-test, and the analysis were conducted using multiple linear regression; all of which were performed in SPSS. This study finds that employer branding, corporate reputation, and corporate social responsibility have partial effects on the intention of Gen Z to apply for job. Furthermore, the factor or indicator of corporate social responsibility that has the most effect is stakeholder dimension.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) BERDASARKAN KONSEP TRIPLE BOTTOM LINE
Authors: Juliano Kelvin Allen , Rofiaty Rofiaty
Published: August 2024

The objective of this research is to identify the implementation of Corporate Social Responsibility (CSR) program by the Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk in Malang. The program was implemented using the Triple Bottom Line concept known as the 3Ps, consisting of profit, people, and planet, in order to create corporate image. The data of this qualitative descriptive research was harvested from documentation and interviews with the office’s logistics staff as the executor of the program. This study finds that the Regional Office of PT Bank Rakyat Indonesia has carried out its Corporate Social Responsibility program well and harmoniously based on the Triple Bottom Line. Past studies have found that there are components of the program which were not optimally implemented and irrelevant to be applied this year. Therefore, this research suggests the office (a) to supervise its CSR activities, (b) to conduct controlling to ensure the accuracy of the program, (c) to maintain the consistency of its CSR implementation, and (d) to take advantage from the positive impacts for the company’s sustainability and the attainment of Good Corporate Governance (GCG).
Analisis Strategi Pengembangan Bisnis dengan Menggunakan Analisis SWOT dan QSPM
Authors: Mafiddah Luluk Atim , Hapsari Raditha Dwi Vata
Published: August 2024

Business competitions in all industrial sectors, including foodstuff particularly rice, are getting stronger. The rivalries require businesspeople to be more creative, innovative, and superior than their contenders. Companies’ capacity to excel further than their competitors determines their success and sustainability. In order to survive the fierce contention, Paripari, a rice selling company, needs a sound strategic management to develop. However, this business still faces problems of sales instability, in which poor planning and strategic management are believed to be the cause. The objectives of this research are to identify the internal and external factors of Paripari, to analyze the company’s condition using strategic formulation, and to produce useful strategic decisions for its development. This descriptive qualitative research uses primary data from interviews and secondary data such as company’s documents and journals. They were analyzed using IFE Matrix, IFE Matrix, SWOT Matrix, IE Matrix and QSPM. The results show that the QSPM results in market penetration as the alternative for its business development strategy. The use of the recommended strategy is expected to Paripari make the business able to survive and grow.
 
Abstrak
Persaingan bisnis di semua sektor industri menjadi semakin ketat, termasuk industri perdagangan bahan pangan yaitu beras. Persaingan dalam dunia bisnis mengharuskan seorang wirausaha untuk terus berpikir kreatif, inovatif serta menjadi lebih unggul dibanding kompetitor lainnya. Kemampuan perusahaan untuk unggul melawan kompetitor akan menentukan keberhasilan serta keberlanjutan perusahaan tersebut. Untuk bertahan dalam ketatnya persaingan bisnis Paripari, bisnis yang bergerak dalam bidang bahan pangan beras memerlukan manajemen strategi yang baik dalam pengembangan bisnisnya. Paripari memiliki permasalahan dalam hal tidak stabilnya penjualan. Permasalahan tersebut disebabkan oleh minimnya perencanaan dan manajemen strategi pada Paripari. Kondisi tersebut melatarbelakangi dilakukannya penelitian ini, dengan tujuan mengidentifikasi faktor-faktor internal dan eksternal Paripari, melakukan analisis menggunakan formulasi strategi hingga menghasilkan keputusan strategi yang tepat guna pengembangan usaha Paripari. Penelitian ini menggunakan metode kualitatif deskriptif. Sumber data yang digunakan berupa data primer dari wawancara, serta data sekunder berupa dokumen perusahaan dan artikel jurnal. Alat analisis yang digunakan yaitu IFE Matriks, EFE Matriks, SWOT Matriks, IE Matriks dan QSPM. Hasil penelitian menunjukkan bahwa QSPM menghasilkan alternatif strategi pengembangan bisnis yaitu penetrasi pasar. Melalui rekomendasi strategi bisnis yang ada, diharapkan Paripari mampu bertahan dan mengembangkan bisnis secara berkelanjutan.
Analisis Perumusan Strategi Bisnis pada UMKM
Authors: Qudsi Imam Al , Rohman Fatchur
Published: August 2024

Business competition in food and beverage is increasing, and it requires an entrepreneurs to think creatively, innovatively, and adaptively in order to make their business one step ahead against the competitors. The capability of a company to excel others determines its success and sustainability. In order to survive the fierce competition, Roti Bakar Keraton, an MSME engaged in food and beverage, requires a good strategic management to develop its business. In fact, this toast-making business is still facing problems regarding sales stability, allegedly due to poor planning and strategic management. Therefore, the objective of this research is to identify the business’ internal and external factors, conducting analysis by incorporating strategic formulation, and to produce appropriate strategy that can help the business’ development. This qualitative descriptive research uses primary and secondary data, including those derived from interviews. The analysis tools are IFE Matrix, EFE Matrix, SWOT, and QSPM Matrix. The results of the QSPM matrix suggest that the business needs to focus on market penetration, with this recommendation, it is expected that the business can survive through sustainable development.
 
Abstrak
Persaingan bisnis di bidang Food and Beverage menjadi semakin ketat. Persaingan dalam dunia bisnis mengharuskan seorang wirausaha untuk terus berpikir kreatif, inovatif dan adaptif serta menjadi lebih unggul dibanding kompetitor lainnya. Kemampuan perusahaan untuk unggul melawan kompetitor akan menentukan keberhasilan serta keberlanjutan perusahaan tersebut. Untuk bertahan dalam ketatnya persaingan bisnis, Roti Bakar Keraton bisnis yang bergerak dalam bidang bahan Food and Beverage memerlukan manajemen strategi yang baik dalam pengembangan bisnisnya. Roti Bakar Keraton memiliki permasalahan dalam hal tidak stabilnya penjualan. Permasalahan tersebut disebabkan oleh minimnya perencanaan dan manajemen strategi pada Roti Bakar Keraton. Kondisi tersebut melatarbelakangi dilakukannya penelitian ini, dengan tujuan mengidentifikasi faktor-faktor internal dan eksternal di Roti Bakar Keraton, melakukan analisis menggunakan formulasi strategi hingga menghasilkan keputusan strategi yang tepat guna pengembangan usaha Roti Bakar Keraton. Jenis penelitian dalam penelitian ini menggunakan jenis metode kualitatif deskriptif. Sumber data yang digunakan berupa data primer dari sekunder, serta data hasil wawancara. Alat analisis yang digunakan yaitu IFE Matrix, EFE Matrix, SWOT, dan QSPM Matrix. Hasil penelitian menunjukkan bahwa QSPM Matrix menghasilkan alternatif strategi pengembangan bisnis yaitu penetrasi pasar. Melalui rekomendasi strategi bisnis yang ada, diharapkan mampu bertahan dan mengembangkan bisnisnya secara berkelanjutan.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN
Authors: Pangestu Ghani Satrio , Aryati Ana Sofia
Published: August 2024

This study aims to analyze the effect of work conflict and work environment on employee job satisfaction (study on employees of PT. PLN Nusantara Power UP Brantas). The population in this study on employees of of PT. PLN Nusantara Power UP Brantas. The samples taken by researchers in this study were 60 respondents with a sampling technique using probability sampling techniques. The analytical tools used in this research are validity test, reliability test, F test, coefficient of determination (R2), multiple linear regression, and hypothesis testing (t test). The results of this study indicate that Motivation as a positive and significant effect on Performance, Environment as a positive and significant effect on Performance.
PENGARUH INOVASI TERHADAP KEUNGGULAN BERSAING PADA USAHA MIKRO KECIL MENENGAH
Authors: Ariandri Reynaldi Oksa
Published: August 2024

Cafe has become a lifestyle for some groups of people. However, there are many cafe businesses that are not successful, or at least failing to reach their business goals. The number of cafes that have to stop their operation not long after their opening is also high. This condition highlights the importance of innovations for cafe owners to help them recognize their business’ advantage over their competitors, in addition to appropriate strategies. This replication study uses variables, indicators, objects, and analytical instruments that have been used by past research. A simple regression analysis was applied to assess the dependent variable, in this case competitive advantage, and the independent variable, which is innovation. The results of the simple regression analysis show that innovation can influence competitive advantage by 43.1%, so the hypothesis (H1) and the F test are accepted, that is the indicator of the independent variable is able to influence the dependent variable, which is competitive advantage. Based on the finding above, cafe owners need to innovate in order to create some competitive advantages over their competitors. Such advantages can help them focus on the desired market segment and focus on products and services that can be easily differentiated. In addition, the competitive advantage can help the cafe owners make more efficient expenses for their business and marketing process.
EVALUASI PROGRAM CORPORATE SOCIAL RESPONSIBILITY GUNA MENJALIN HUBUNGAN DENGAN MASYARAKAT
Authors: Ekaristi Antonino Veritas , Moko Wahdiyat
Published: August 2024

PT Cahaya Buana Intitama conducts CSR programs to show its concern to the surrounding environments. These programs also serve as a means for the company to increase its good relationship with the society, which went apart once due to conflicts. The programs, that were well received by the society and the village officials of Leuwinutug, need to be explored in order to obtain a better description and to enhance them further. The objective of this qualitative descriptive research is to explore the CSR programs of PT Cahaya Buana Intitama for better relationship with the surrounding communities. The data was harvested from in-depth interviews with both the company officials and the community members involved and affected by the programs. This study finds that, first, the company has allocated some of its profit for the programs. Although the proportion has not reached 2%, the company’s policy makers have shown increased attention to the programs. Second, in its business process, the company does not produce wastes that threaten the environment (planet). In fact, the company cooperates with the Village-Owned Enterprises in waste management. Third, the company has focused its CSR programs to increase the surrounding community’s wellbeing (people). Fourth, the company has involved the community and the village officials (procedure) in the collaboration and the coordination of the CSR programs.
IMPLEMENTASI WHITE OCEAN STRATEGY
Authors: Rau Ariel Farrell Ezekiel , Pradana Bayu Ilham
Published: August 2024

Companies nowadays are faced with challenges ranging from climate changes, social disparities, and resource scarcity. These problems require them to adopt a more sustainable approach. One of the approaches that can help them attain their objectives is Danai Chanachaochai’s White Ocean strategy. The goal of this research is to analyze the implementation of the White Ocean strategy in a tissue company, TISOO.ID, by observing the strategy’s seven principles. The research data was harvested from interviews, observations, and documentations. The informants are the company’s CEO, COO and CFO as well as three consumers, totaling in six respondents. This study finds that the company has well implemented six principles of the White Ocean strategy; they are setting long-term objectives, finding balances between people, planet, profit, and passion; maintaining the company’s concept regarding the abundant resource on earth, establishing the company based on ethics, truth, and sincerity; acquiring power from individual social responsibility, and setting a benchmark within the industry. Meanwhile, the last principle, that is providing positive impact for the society, has not been optimally achieved.
Analisis Perbandingan Kinerja Keuangan pada Sebelum, Saat, dan Sesudah Pandemi Covid-19
Authors: Azri Hasriel Muhammad , Sumiati Sumiati
Published: August 2024

World Health Organization has declared that Covid-19 is a global pandemic. The outbreak has brought adverse impacts to various companies, particularly those engaged in consumer goods manufacturing. The objective of this research is to identify the different performances of five consumer goods companies before, during, and after the Covid-19 pandemic. This quantitative descriptive research uses one variable, i.e., an independent variable in the form of the companies’ financial ratios consisting of liquidity, solvability, activity, profitability, and market) the data was assessed using parametric hypothesis test (two paired sample t-test) and non-parametric hypothesis test (Wilcoxon signed-rank test). The results of the analysis indicate that there are significant differences in the profitability ratio of the consumer goods manufacturing companies; they are gross profit margin in 2020 and 2022 (during and after the pandemic) and net profit margin in 2018 and 2022 (during and after the pandemic). Significant differences were not found in the companies’ liquidity, solvability, activity, and market ratios between the periods of before, during, and after the pandemic.
 
Abstrak
WHO (world health organization) menetapkan covid-19 sebagai pandemi global yang menyebabkan dampak buruk kepada berbagai perusahaan khususnya perusahaan manufaktur sektor consumer goods. Tujuan dari penelitian ini untuk mengetahui perbedaan kinerja keuangan lima perusahaan sektor consumer goods dari sebelum, saat, dan sesudah pandemi covid-19. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Variabel yang digunakan dalam penelitian ini menggunakan satu variabel yaitu variabel independen berupa rasio keuangan perusahaan sektor consumer goods (rasio likuiditas, solvabilitas, aktivitas, profitabilitas, dan pasar). Data telah diuji menggunakan uji hipotesis parametrik (uji-t dua sampel berpasangan) dan non-parametrik (wilcoxon signed rank test). Hasil dari penelitian ini menunjukkan bahwa, terdapat perbedaan yang signifikan pada rasio profitabilitas lima perusahaan sektor consumer goods, yaitu gross profit margin tahun 2020 (saat) dan 2022 (sesudah) pandemi serta net profit margin tahun 2018 (sebelum) dan 2022 (sesudah). Namun tidak ada perbedaan yang signifikan pada rasio likuiditas, solvabilitas, aktivitas dan pasar pada sebelum, saat, dan sesudah pandemi covid-19.
Pengaruh Profitabilitas, Nilai Pasar, Dan Kebijakan Dividen Terhadap Harga Saham
Authors: Exsuco Exsuco
Published: August 2024

The objective of this quantitative research is to identify and assess the effects of profitability, market value, and dividend policy on the stock prices of banking companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Using purposive sampling technique, eleven companies were selected as the samples. The analysis was performed using multiple linear regression in SPSS 27. The results indicate that profitability and market value positively and significantly influence the stock price and that dividend policy has an insignificant and positive effect on the stock price. Further, it was also found that profitability and market value significantly influence the stock price both in partial manner and in a model. Based on the findings above, banking companies in Indonesia have to consider profitability and market value as they are factors that influence their stock price besides their dividend policy.
 
Abstrak
Penelitian ini dilakukan dengan tujuan untuk mengetahui dan menguji pengaruh dari profitabilitas, nilai pasar, dan kebijakan dividen terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini bersifat kuantitatif serta menguji 11 perusahaan yang didapat melalui teknik pengambilan sampel yaitu Purposive Sampling. Pengujian pengaruh ini dilakukan dengan metode regresi linier berganda dengan aplikasi SPSS 27. Penelitian ini memberikan tiga hasil yaitu profitabilitas dan nilai pasar memiliki pengaruh signifikan dan positif terhadap harga saham. Selain itu ditemukan juga bahwa kebijakan dividen tidak berpengaruh signifikan namun positif terhadap harga saham. Implikasi hasil penelitian ini adalah profitabilitas dan nilai pasar berpengaruh signifikan baik secara parsial maupun dalam suatu model terhadap harga saham perusahaan. Berdasarkan penelitian ini, perusahaan perbankan di Indonesia harus memperhatikan profitabilitas dan nilai pasar sebagai faktor yang mempengaruhi harga saham perusahaan mereka selain dari kebijakan dividen perusahaan.
Perbedaan Harga Saham, Likuiditas Saham, Dan Reaksi Pasar Sebelum Dan Sesudah Akuisisi
Authors: Dewantara Muhammad Giffari , Indrawati Nur Khusniyah
Published: August 2024

This study aims to determine the differences in stock price, stock liquidity, and market reaction pre and post the acquisition at PT Bank Permata Tbk. This type of research is an event study used to examine the information content of an event. The data source used is the daily closing stock prices for 20 days before and after the observation event. Data analysis in this study utilizes Multiple Linear Regression Analysis and Hypothesis Testing using T-Test & Wilcoxon Test. Data processing was conducted through IBM SPSS Statistics 26 program. The results of the statistical analysis, using the paired sample T-Test, indicate a significant difference between stock price, stock liquidity, and market reaction before and after the acquisition. Investors positively respond to stock prices and stock liquidity, whereas the market reacts negatively to market response (abnormal return).
 
Abstrak
Penelitian ini bertujuan untuk mengetahui perbedaan harga saham, likuiditas saham, dan reaksi pasar sebelum dan sesudah akuisisi pada PT Bank Permata Tbk. Jenis penelitian ini adalah penelitian event study yang digunakan untuk menguji kadungan informasi dari suatu peristiwa. Sumber data yang digunakan yaitu harga saham penutupan harian selama 20 hari sebelum dan sesudah peristiwa pengamatan. Analisis data pada penelitian ini menggunakan Analisis Regresi Linier Berganda dan Uji Hipotesis menggunakan Uji T & Uji Wilcogxon. Pengolahan data dilakukan melalui program IBM SPSS Statistics 26. Hasil analisis statistik dengan menggunakan paired sample T-Test menunjukkan terdapat perbedaan signifikan antara harga saham, likuiditas saham dan reaksi pasar sebelum dan sesudah akuisisi dengan dampak direspon positif oleh investor pada harga saham dan likuiditas saham sedangkan direspon negatif oleh pasar pada reaksi pasar (abnormal return).
Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan
Authors: Pratama Satria Yudha , Juwita Himmiyatul Amanah Jiwa
Published: August 2024

This study aims to determine the effect of capital structure, company size, and dividend policy on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. Capital structure is measured using Debt to Equity Ratio, company size with Natural Logarithm (Ln) Total Asset, dividend policy is measured using Dividend Payout Ratio. Meanwhile, firm value is measured by the Price to Book Value ratio. Sampling using purposive sampling method, namely samples taken based on certain criteria to obtain samples that are in accordance with the research objectives. The number of samples was 7 companies which were processed and analyzed using multiple linear regression. The results showed that capital structure has a significant effect on firm value, company size has a significant effect on firm value, and dividend policy has a significant effect on firm value.
 
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2022. Struktur modal diukur dengan menggunakan rasio Debt to Equity Ratio, ukuran perusahaan dengan Logaritma Natural (Ln) Total Aset, kebijakan dividen diukur menggunakan Dividen Payout Ratio. Sementara itu nilai perusahaan diukur dengan rasio Price to Book Value. Pengambilan sampel menggunakan metode purposive sampling yaitu sampel yang diambil berdasarkan kriteria-kriteria tertentu untuk mendapatkan sampel yang sesuai dengan tujuan penelitian. Jumlah sampel sebanyak 7 perusahaan yang diolah dan dianalisa dengan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan, dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan.
Determinan Praktik Manajemen Laba Pada Perusahaan Bumn Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi
Authors: Ivanda Rizqy Wahyu Brillian  , Prima Wulandari Putu
Published: August 2024

This study aims to determine the existence of earnings management practices assessed by the cash holding, profitability, financial leverage, and firm size of state-owned companies listed on the Indonesia Stock Exchange with managerial ownership as the moderating variable. The samples include 13 state-owned companies listed on the Indonesia Stock Exchange between 2016 and 2020 comprising 65 units of observed data. This study employs descriptive statistics, normality tests, absolute difference tests, determinant coefficient tests, and hypothesis testing (t-test and f-test) to achieve the study objectives. The test results revealed that partially cash holding had a significant positive effect on earnings management, and financial leverage had a significant negative effect on earnings management, while profitability and firm size had no significant effect on earnings management. Managerial ownership moderated the effect of profitability on earnings management, however, was unable to moderate the effect of cash holding, financial leverage, and firm size with earnings management.
Peran Audit Internal Dalam Mencegah Fraud Untuk Mewujudkan Good Corporate Governance (Studi Kasus Pada Pt Bukit Asam Tbk)
Authors: Andeskara Saqian Putra , Fachriyah Nurul
Published: August 2024

This research, conducted on the Corporate Management System and GCG work unit and the Internal Control Unit (SPI) of PT Bukit Asam Tbk, aims to analyze the role of internal audit as the company's internal control system in preventing fraud in the company to achieve Good Corporate Governance (GCG) and to analyze the internal auditor's obstacles in preventing fraud. This study employs a case study qualitative method involving primary data. To test the validity of the data, this study utilizes the data triangulation technique. The results of this study indicated that the internal audit of PT Bukit Asam Tbk had a very important role in anticipating fraud. SPI or internal auditors also implemented the E-Gratification system and WBS (Whistleblowing System) as a preventive action against management and employees committing fraud threatening the company in achieving Good Corporate Governance. For the internal audit process, there are no obstacles in preventing fraud as the company adopts a GCG culture and management commitment to achieving a good company.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Kemudahan Persyaratan Perpajakan Terhadap Pem-anfaatan Insentif PPh Final UMKM PMK No.82/Pmk.03/2021 (Studi Kasus Pada Wajib Pajak Umkm di Kota Malang)
Authors: Salisa Meilenia Rahma , Prastiwi Arum
Published: August 2024

This study aims to analyze and examine the effect of tax application, socialization, and ease of application of MSME final income tax incentives. The MSME final income tax incentives policy is a government policy to provide a stimulus in the form of reducing taxes that must be paid by MSMEs in the context of decreasing the national economy and as a response to the government's productivity. Data were obtained from MSME taxpayers in Malang City using a convenience sampling method. This study uses a survey method that is distributed online and directly by visiting MSMEs in Malang City to collect respondent data. The data that can be processed in this study are 100 questionnaires or 84% of the number of questionnaires distributed by researchers. Testing the data in this study using multiple linear regression analysis. The results showed that the knowledge of taxation, socialization of taxation, and ease of taxation were significant in the utilization of MSME final income tax incentives in Malang City. In addition, socialization is the variable that has the most influence on the utilization of MSME final income tax incentives, so it is necessary for the Directorate General of Taxes to increase the socialization of final income tax incentives and also to expand the network and media of tax socialization.
Pengaruh Kepercayaan Kepada Pemerintah, Kualitas Pela-yanan Petugas Pajak Dan Diskriminasi Terhadap Kepatu-han Wajib Pajak (Studi Pada Wajib Pajak Umkm Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Malang Selatan)
Authors: Abel Nathaniel Bima Arya Kusuma  , Pusposari Devy
Published: August 2024

This study aims to analyze and examine the effect of trust in government, the service quality of tax officials, and discrimination toward tax compliance. The form of this research is quantitative research. The population in this study are MSME taxpayers registered at the South Malang tax service office. Convenience sampling technique was used with a total of 99 respondents. Data collection techniques were used using a questionnaire that was distributed online and directly by visiting MSMEs in the working area of the South Malang tax service office. Data testing used multiple linear regression analysis using SPSS.25.0. The results showed that trust in government, and service quality of the tax officials has a positive effect on tax compliance, while discrimination has a negative effect on tax compliance. In addition, discrimination is the most influential variable on tax compliance.
Pengaruh Tax Expense, Intangible Asset, Dan Foreign Ownership Terhadap Indikasi Praktik Transfer Pricing Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016–2020)
Authors: Rizqi Alif Maha , Rusydi Mohamad Khoiru
Published: August 2024

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.
Contaminación ambiental por residuos plásticos: reutilización y educación ambiental
Authors: León Cárdenas Nicol Vanesa , Casas Vela Melanny Juliana
Published: August 2024

La contaminación es un problema que se ha venido incrementando por la alta demanda de consumidores, convirtiéndose en algo que afecta directamente al medio ambiente y algunas zonas industriales, debido al mal uso del plástico y al desconocimiento al ser desechado. Es así como surge la necesidad de plantear estrategias afines con este problema medioambiental dirigidas a la reducción de contaminación producida por plástico en la Universidad de Cundinamarca-Extensión Facatativá. Se plantearon los siguientes objetivos: i) Plantear estrategias que contribuyan con la mejora de la contaminación producida por plástico en la Universidad de Cundinamarca (extensión Facatativá), mediante la recolección de información; ii) Realizar un diagnóstico de consumo de plástico mediante encuestas en donde las preguntas sean específicas sobre el uso cotidiano de este material en la Universidad de Cundinamarca (extensión Facatativá); iii) Proponer acciones que permitan concientizar y mejorar hábitos cotidianos de la comunidad para disminuir la contaminación producida por plástico.
En el estudio, los encuestados reconocieron uso excesivo de plásticos en su vida diaria (52%). Las botellas de plástico fueron el producto más utilizado, representando un 37% de las respuestas; además, mostraron disposición positiva hacia iniciativas de reducción de contaminación, con un 52% a favor de alternativas biodegradables y un 74% estuvo de acuerdo con reciclar plástico para fabricar marcos de gafas. Estos resultados subrayan la necesidad de disminuir el uso de botellas de plástico y promover prácticas de reutilización, siendo la educación ambiental fundamental para sensibilizar sobre el manejo adecuado del plástico.
Keuzegids screening and diagnostiek VB
Authors:   University of Groningen, Dekker Alain , Van der Hoek Marjanne D. , IJpma Irene , Ulgiait Aurora M.
Published: August 2024

Om mensen met een verstandelijke beperking passende, persoonsgerichte zorg te kunnen bieden, is het van belang hun mogelijkheden en beperkingen goed in kaart te brengen. Een verstandelijke beperking wordt gekenmerkt door significante beperkingen in zowel het intellectueel als adaptief functioneren, ontstaan in de ontwikkelingsperiode. Maar hoe stel je een verstandelijke beperking vast? En hoe bepaal je de mate ervan? De Keuzegids screening & diagnostiek VB presenteert een uitgebreid overzicht van Nederlandstalige instrumenten om het intellectueel en adaptief functioneren te screenen of diagnosticeren. Er zijn veel verschillende instrumenten beschikbaar, maar welke kies je? Gedragskundigen en psychodiagnostisch medewerkers hebben vaak onvoldoende tijd en onvoldoende toegang tot de benodigde informatie om voor de individuele cliënt tot een optimale keus te komen. Daarom geeft de Keuzegids heldere overzichten van de eigenschappen van de instrumenten en de doelgroepen (op basis van de mate van VB) waarvoor ze geschikt zijn. Per doelgroep (ontwikkelingsachterstand, LVB, MVB, EV(M)B/ZEVMB) helpen handige keuzewijzers gedragskundigen en psychodiagnostisch medewerkers te kiezen voor een instrument dat past bij de cliënt die hij/zij voor zich heeft. Deze onafhankelijke gids is onmisbaar voor gedragskundigen, psychodiagnostische medewerkers en beleidsmakers in de verstandelijk gehandicaptenzorg. Het boek bundelt de uitkomsten van uitgebreid literatuuronderzoek en voorkomt dat iedere zorginstelling opnieuw alle instrumenten moet vinden en vergelijken. Voor iedere cliënt de juiste methodiek?
Application and Evaluation of a Multimodal Training on the Second Victim Phenomenon at the European Researchers’ Network Working on Second Victims Training School: Mixed Methods Study
Authors: Guerra-Paiva Sofia , Mira José Joaquín , Strametz Reinhard , Fernandes Joana , Klemm Victoria , Madarasova Geckova Andrea , Knezevic Bojana , Potura Eva , Buttigieg Sandra , Carrillo Irene , Sousa Paulo
Published: August 2024

Background

Health care workers (HCWs) are often impacted by distressing situations during patient care and can experience the second victim phenomenon (SVP). Addressing an adequate response, training, and increasing awareness of the SVP can increase HCWs’ well-being and ultimately improve the quality of care and patient safety.

Objective

This study aims to describe and evaluate a multimodal training organized by the European Researchers’ Network Working on Second Victims to increase knowledge and overall awareness of SVP and second victim programs.

Methods

We implemented a multimodal training program, following an iterative approach based on a continuous quality improvement process, to enhance the methodology and materials of the training program over the duration of 2 years. We conducted web-based surveys and group interviews to evaluate the scope and design of the training, self-directed learning materials, and face-to-face activities.

Results

Out of 42 accepted candidates, 38 (90%) participants attended the 2 editions of the Training School program. In the second edition, the level of participants’ satisfaction increased, particularly when adjusting the allocated time for the case studies’ discussion (P<.001). After the multimodal training, participants stated that they had a better awareness and understanding of the SVP, support interventions, and its impact on health care. The main strengths of this Training School were the interdisciplinary approach as well as the contact with multiple cultures, the diversity of learning materials, and the commitment of the trainers and organizing team.

Conclusions

This multimodal training is suitable for different stakeholders of the health care community, including HCWs, clinical managers, patient safety and quality-of-care teams, academicians, researchers, and postgraduate students, regardless of their prior experience with SVP. Furthermore, this study represents a pioneering effort in elucidating the materials and methodology essential for extending this training approach to similar contexts.