bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Penjadwalan Proyek Pembangunan Jembatan Rel Kereta Api Bukit Putus - Padang Menggunakan Metode CPM Dan PERT
Authors: Ritonga Chori Okio , Suliawati Suliawati , Mahrani Arfah  , Anisah Lukman
Published: October 2023

Tujuan penelitian ini untuk menganalisis waktu penyelesaian proyek dan efesiensi waktu sehingga dapat diperoleh penyelesaian proyek yang optimal. Penelitian ini dilakukan dengan analisis terhadap penjadwalan proyek pembangunan jembatan rel kereta api Bukit Putus-Padang dengan menggunakan metode Critical Path Method (CPM) dan Program Evaluation and Review Technique (PERT) dengan bantuan Software Microsoft Project. Dari hasil analisis yang dilakukan dengan menggunakan metode Critical Path Method (CPM) diperoleh waktu penyelesaian proyek yang sebelumnya 360 hari kerja menjadi 340 hari kerja dengan probabilitas 00,14%. Dan dengan menggunakan metode Program Evaluation and Review Technique (PERT) diperoleh bahwa probabilitas pihak perusahaan menjalankan proyek selama 360 hari sebesar 99,78%.
Analisis Preventive Maintenance Komponen Mesin Pulp Dengan Metode Age Replacement
Authors: Suryani Faizah , Siti Ayu Syarifa  , Azhari Azhari
Published: October 2023

Perawatan peralatan industri merupakan merupakan salah satu faktor penting dalam memeperlancar proses produksi.  Apalagi dengan perkembangan teknologi, industri sudah menggunakan mesin dalam produksinya, diperlukan perawatan yang teratur dan terencana agar peralatan yang digunakan dapat berfungsi dengan baik. Penelitian ini dilakukan untuk menentukan waktu penjadwalan perawatan komponen yang semula perawatan dilakukan hanya disaat terjadinya kerusakan pada komponen Line Dilution Pulp, sehingga mengganggu proses produksi dan mengakibatkan biaya pengeluaran yang besar. Dalam menentukan interval waktu perawatan metode yang digunakan untuk menentukan kebijakan penjadwalan perawatan yang optimal yaitu menggunakan metode Age Replacement/umur pergantian, setelah dilakukan perawatan dengan metode Age Replacement didapat waktu perawatan yang tepat yaitu setiap 22 hari sekali dengan biaya Rp. 10.269.234,- dan biaya sebelum menentukan waktu perawatan yaitu sebesar Rp. 13.900.000,- dengan demikian penghematan yang didapat sebesar Rp. 3.630.766,-. Maka dengan itu perusahaan menghemat biaya perawatan sebesar 26%.
Bibliographic records in the field of occupational safety and health in the Republic of Slovenia between 1991 and 2021
Authors: Vedenik Leon , Lukežič Marjan , Mravlja Matjaž , Šrekl Jože , Petrič Karl
Published: October 2023

The article presents activity of publishing scientific research papers, professional and other types of articles in the field of safety and health at work in the Republic of Slovenia in the period between 1991 and 2021. For the purposes of obtaining relevant data, we used the Slovenian library information system (COBISS). COBISS is intended for electronic management of bibliographies and the classification of works according to the UDK, which we processed with Office tools. The final goal of the paper is to present key findings about the scientific research and professional activity of the authors in the field of safety and health at work in the Republic of Slovenia. Through a bibliographic analysis with an emphasis on the typology of documents, we try to show the productivity of the authors in relation to their scientific, professional and other works in the field of safety and health at work.
Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin
Authors: Alfiah Kiki , Suparno Suparno
Published: October 2023

This study aims to analyze the effect of raw material cost efficiency, direct labor efficiency, factory overhead cost efficiency on the profit margin ratio in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The method used is quantitative analysis, namely through classical assumption test to analyze the data and determine the level of closeness of the relationship and the effect given Efficiency of raw material costs, direct labor costs, factory overhead cost efficiency to profit ratio analysis using SPSS software. While the data used is secondary data with the type of time series data (time series) in 2013-2017. Based on the research, it is known that material cost efficiency has no significant effect on the profit margin ratio because t_count < t_table with a significantly smaller value of 0.05. Direct labor costs have a significant effect on the profit margin ratio because t_count > t_table with a significant value greater than 0.05 partially has an effect of Direct Labor Cost Efficiency on Profit Margin Ratio. The efficiency of factory overhead costs shows that t_count < t_(table.) That is a significant value of 0.725 > 0.05. Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Factory Overhed Cost Efficiency in food and beverage companies in 2013 â€“ 2017 simultaneously did not affect the profit margin ratio.

Keywords: Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Overhead Cost Efficiency, Profit Margin Ratio
Pentingnya Literasi Keuangan, Locus Of Control Dan Inklusi Keuangan Terhadap Perilaku Keuangan Pada Sektor UMKM
Authors: Budiasni Ni Wayan Novi , Ferayani Made Dwi
Published: October 2023

This study was conducted to determine the relationship of causality between financial literacy variables, locus of control, and financial inclusion of the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency. The study was conducted using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method and used 75 Samples of MSMEs. After the hypothesis test, the results were obtained that financial literacy (4,977> 1,960), Locus of Control (2,341> 1,960), and financial inclusion (2,137> 1,960) had a positive influence on financial behavior. In addition, financial literacy, locus of control, and financial inclusion have a significant influence (value of p value <0.05) on financial behavior. This shows that, financial literacy, locus of control, and financial inclusion have an important role to influence the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency.

 

Keywords  : MSME sector, financial literacy, locus of control, financial inclusion, financial behavior

 

ABSTRAK

Penelitian ini dilakukan untuk mengetahui hubungan kausalitas antar variabel literasi keuangan, locus of control, dan inklusi keuangan terhadap perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng. Penelitian dilakukan menggunakan teknik analisis SEM (Structural Equation Modeling) dengan metode PLS (Partial Least Square) dan menggunakan sebanyak 75 sampel pelaku UMKM. Setelah dilakukan uji hipotesis diperoleh hasil bahwa literasi keuangan (4.977>1.960), locus of control (2.341>1.960), dan inklusi keuangan (2.137>1.960) memiliki pengaruh positif terhadap perilaku keuangan. Selain itu, literasi keuangan, locus of control, dan inklusi keuangan memiliki pengaruh yang signifikan (nilai P Value <0.05) terhadap perilaku keuangan. Hal ini menunjukkan bahwa, literasi keuangan, locus of control,  dan inklusi keuangan memiliki peranan penting untuk mempengaruhi perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng.

 

Kata Kunci : UMKM, Literasi Keuangan, Locus of Control, Inklusi Keuangan, Perilaku Keuangan
Perancangan Sistem Informasi Akuntansi Penjualan Online Menggunakan Visual Studio Di Gbescoot
Authors: Rahayu Hilda Widi , Karyadi Karyadi , Abdussalaam Falaah
Published: October 2023

This research was conducted with the aim of analyzing and designing a Sales Information System at the GBEscoot store. According to the research results that have been obtained by the author, sales at this store are carried out in 3 marketplaces so it is necessary to manually re-record all online sales and count them manually. So that this method is less effective and efficient which causes errors in making sales reports. To minimize these errors, the authors create software engineering for online sales with programming applications with the aim of making it easier to find and obtain information related to sales that occur accurately and efficiently. In this study the authors used a qualitative method with a descriptive approach. The process of collecting data carried out by the author is observation, literature study, and interviews. Microsoft Visual Studio programming language with MySQL as the database used to create this sales information system. The author can conclude that by utilizing the sales information system created, sales data can be inputted and processed quickly and the resulting reports are accurate.

Keywords: Sales Accounting Information System, Online, Marketplace and Microsoft Visual Studio.
Pengaruh Pengendalian Diri Serta Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pekerja Kota Gresik
Authors: Makkiyah Durotul , Lestari Wiwik
Published: October 2023

The purpose of this research is explanatory research used to explain the effect of self-control and financial literacy on financial management behavior. The population in this study were workers who were in the Gresik City area and managed their own finances. This research was cross-sectional because the data were obtained from a large number of questionnaires and were carried out in one period. Meanwhile, this research data collection method uses primary data. Because this study will use a questionnaire so that there are 124 respondents who have met the sample criteria. This study will use a structural equation model (Structural Equation Modeling) as a test tool, namely Partial Least Square (PLS). In this research, the model used is Structural Equation Modeling (SEM). The results of the first variable research prove that self-control has a significant positive effect on the financial management behavior of workers in Gresik City. However, the results of the second variable research prove that financial literacy has no significant effect on the financial management behavior of workers in Gresik City.
Pengaruh Kompetensi, Pengalaman, Dan Etika Profesi Auditor Terhadap Kualitas Audit Pada KAP Di Surabaya
Authors: Meriayusti Adinda , Yuliati Anik
Published: October 2023

This study aims to determine the effect of competence, experience, and professional ethics of auditors on audit quality at KAP in Surabaya. The population specified in this study are auditors who are domiciled as working partners at KAP in Surabaya and are registered in the IAPI Directory in 2022. Determining the number of samples was obtained using the slovin formula, resulting in a total of 102 auditors as respondents. The method for sampling is probability sampling with simple random sampling method. This type of research is quantitative research with the Partial Least Square (PLS) analysis technique using SmartPLS version 4.0 software. The results of this study indicate that (1) Competence has a positive and significant effect on audit quality, it can be seen from the regression coefficient value of 0,082 and the p-value <0,05, so H1 is accepted. (2) Experience has a positive and significant effect on audit quality, which can be seen from the regression coefficient of 1,007 and the p-value <0,05, so H2 is accepted. (3) Professional Ethics has a negative and significant effect on audit quality, it can be seen from the regression coefficient -0,117 and the p-value <0,05, so H3 is accepted.

 

Keywords: Competence, Experience, Professional Ethics, Audit Quality
Peran Trust dalam Memediasi Pengaruh Perceived Ease of Use dan Perceived Usefulness Terhadap Online Repurchase Intention
Authors: Sawitri Ni Luh Putu Widya
Published: October 2023

Online Repurchase Intention is an individual's intention to buy or reuse online something that has previously been purchased or used. This study aims to explain the effect of perceived ease of use and perceived usefulness on online repurchase intention with trust as a mediating variable. This research was conducted in Denpasar. The population of this research is people who have previously u transacted through Shopee e-commerce. The sampling technique used in this study is purposive sampling method, with 157 respondents. Data collection methods using google form questionnaire. Data analysis technique used is path analysis to determine the relationship between two variables and Sobel Test to determine the role of mediation. The results of this study found that perceived ease of use and perceived usefulness have positive and significant effect on trust and online repurchase intention, trust have a significant positive effect on online repurchase intention and trust mediated the perceived ease of use and perceived usefulness of online repurchase intention. Shopee needs to improve several aspects in order to increase online repurchase intention such as clarity and ease in understanding the usage procedures, lower product prices, increase user loyalty and increase innovation and promotion.

Keywords : online repurchase intention, perceived ease of use, perceived usefulness, trust.
Dampak Sistem Akuntabilitas Kinerja Instansi Pemerintah Atas Kompetensi Dan Sistem Pengendalian Intern
Authors: Aziz Abdul , Susilowati Endah
Published: October 2023

This study aims to examine the effect of the government's internal control system and human resource competence on the performance accountability system of government agencies. The independent variables in this study are the government's internal control system, human resource competence, and the dependent variable is the government agency's performance accountability system. This research was conducted on all employees of the sidoarjo regency social service. The research method used in this research is quantitative and the type of data used in this research is primary data with the data collection method in the form of a questionnaire. The population in this study were employees of the sidoarjo regency social service, and the sample selection was carried out using the saturated sampling method and obtained data from 33 employees used in this study. This study uses SEM-PLS to test several hypotheses. The results of the study show that the government's internal control system influences the performance accountability system of government agencies. Human resource competence influences the performance accountability system of government agencies.

 

Keywords: Government's Internal Control System, Human Resource Competence, Performance Accountability System Of Government Agencies.
Pengaruh Motivasi Intrinsik Dan Motivasi Ekstrinsik Terhadap Kinerja Karyawan Pada CV. Riho Mandiri
Authors: Hayati Restu , Mardianty Desy , Agia Lintang Nur , Denny Prasetia
Published: October 2023

The purpose of this study was to determine and analyze the effect of intrinsic motivation and extrinsic motivation on employee performance at CV. Ridho Mandiri. The population of this research is all employees who work in this business entity. The sampling technique in this study uses the cencus method (total sampling) which is a sampling technique where all members of the population are sampled, amounting to 30 people. Data collection techniques in this study were questionnaires, interviews and documentation. The data analysis technique in this study uses confirmatory factor analysis (CFA) SmartPLS 3. This study's results indicate that intrinsic and extrinsic motivation partially and simultaneously affect employee performance at CV. Ridho Mandiri.
Pengaruh Profitabilitas, Free Cash Flow, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Sub Sektor Perbankan Yang Terdaftar Di BEI 2017-2021)
Authors: Nurfaradila Reza , Muslimin Muslimin
Published: October 2023

This study aims to examine and analyze the effect of profitability, free cash flow, firm size and dividend policy on firm value. The population in this study were 46 companies registered on the IDX and using a purposive sampling technique, a sample of 10 companies was obtained and there were 5 periods starting from 2019 to 2021, a total sample of 50 is obtained. From the analysis of the results of the research, it shows that profitability and company size affect firm value and free cash flow and dividend policy do not affect firm value. Then the F test simultaneously shows that the variable profitability, free cash flow, company size and dividend policy together have a significant effect on firm value

Keywords: Profitability, Free Cash Flow, Company Size, Dividend Policy, Firm Value.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi Empiris Pada Mahasiswa Program Studi S-1 Akuntansi Angkatan 2019 Upn â€œVeterenâ€ Jawa Timur)
Authors: Sudira Hanif Respati
Published: October 2023

Accounting education equips students with knowledge of sciences in accordance with their field of study. The level of understanding of Accounting can be seen from the theories and practices related to accounting acquired by students. The level of understanding of each student about accounting is different. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence, and learning behavior on the level of understanding of accounting. This study uses a quantitative approach. The population in this study were accounting students, Faculty of Economics and Business, East Java Veterans National Development University. The sampling technique in this study used probability sampling with simple random sampling technique. The sample for this study was determined using the slovin formula with a 10% inaccuracy allowance of 72 respondents. The type of data used in this study is primary data from distributing questionnaires to respondents. The analysis technique used is Partial Least Square (PLS). The implication in this study is that students who have high intellectual intelligence are not necessarily able to implement it. Students must increase emotional intelligence by understanding various feelings or situations that are happening, and also students are better able to get used to an activity which can adjust their wants and needs, and can focus more on what is happening. The results of this study indicate that emotional intelligence has an influence on the level of understanding of accounting, while intellectual intelligence and learning behavior have no influence on the level of understanding of accounting.

Keywords : Intellectual Intelligence, Emotional Intelligence, Learning Behavior, Level of Understanding of Accounting
Pengaruh Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas
Authors: Anggraini Reza Cahya , Anwar Saiful
Published: October 2023

The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.

Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability
Pengaruh Perputaran Piutang,Perputaran Persediaan,Struktur Aktiva,dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021
Authors: Sitorus Harangan , Purnasari Nina , Gaol Ika Wahana Lumban , Nurhayani Ulfa
Published: October 2023

The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability.

Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.
Pengaruh Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening
Authors: Rudiatun Rika , Suryaningrum Diah Hari
Published: October 2023

Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.
Pengaruh Kepercayaan Dan Kualitas Pelayanan Terhadap Minat Beli E - Commerce Lazada Di Surabaya
Authors: Irawan Indah , Pudjoprastyono Hery
Published: October 2023

This study aims to determine the effect of trust and service quality on purchase intention on the site ecommerce lazada in Surabaya. This research includes quantitative research using primary data by distributing questionnaires to 60 respondents who are Lazada consumers in Surabaya. The population used in this research is all consumer usersEcommerce Lazada in Surabaya and the samples used were 60 consumers using E-Commerce Lazada in Surabaya. Sampling using purposive sampling technique. The data analysis technique in this study used PLS-SEM and data processing used the smartPLS 3.0 software program. Based on the test results, the greater consumer trust and service quality have a significant effect on purchase intention. Based on the hypothesis test, the variables of trust and service quality have a positive effect on consumer buying interest. It can be concluded that the higher the value of consumer trust and service quality, the consumer's buying interest will increase.

 

Keywords : Consumer Trust, Service Quality, Repurchase Intention
Pengaruh Transparansi Dan Akuntabilitas Keuangan Terhadap Pengelolaan Keuangan Bumdes Di Kecamatan Pacet
Authors: Wishmilia Salsabilla Ayu , Akbar Fajar Syaiful
Published: October 2023

This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management.

Keywords: Transparency, Financial Accountability, Financial Management, BUMDes
Analisis Strategi Orientasi Pasar Dan Penggunaan Sosial Media Instagram Terhadap Keunggulan Bersaing
Authors: Juwita Resti , Sunarya Erry , Jhoansyah Dicky
Published: October 2023

The purpose of this study was to determine the effect of market orientation and social media on competitive advantage. The method used in this research is descriptive, associative method with a quantitative approach. The sampling technique used in this study was Non Probability Sampling (purposive sampling) and saturated sampling (Census). The samples taken in this study were 36 MSME Food and Beverage companies in Sukabumi City. The data analysis technique used in this research is multiple correlation coefficient, determination coefficient test, simultaneous test (f test), multiple linear regression, and partial test (t test) to determine the extent of the influence of the two independent variables under study on the variable. dependent. The results showed that there was a positive and significant influence of the market orientation variable on competitive advantage of 0.907, and there was a positive and significant influence of the social media variable on the competitive advantage variable of 0.944. As well as the positive and significant influence of market orientation and social media in increasing competitive advantage by 0.930 or 90.3%, while the remaining 0.970 or 9.7% is influenced by various factors outside of this study. From these results it can be seen that market orientation variables and social media have a positive and significant effect in increasing competitive advantage, although the most dominant influence on competitive advantage is market orientation.

 

Keywords: Market Orientation, Social Media, Competitive Advantage
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Return Saham Dengan Likuiditas Sebagai Variabel Moderasi
Authors: Devari Vanessa Wahyu , Badjuri Achmad
Published: October 2023

Stock Return is the profit obtained by companies, individuals and institutions from the results of the investment policies applied, the factor that influences stock returns is the company's performance. This study aims to find empirical evidence and analyze the effect of firm size and profitability on stock returns with liquidity as a moderating variable is the subject of this study. Companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021 are the subjects of this research. Purposive sampling was used to collect samples from 21 companies. The data used comes from various reliable sources. Company size and profitability are independent variables, stock returns are the dependent variable, and liquidity is a moderating variable. This research collects data using secondary data through documentation techniques. The test results show that firm size has a significant negative effect on stock returns, profitability has a significant negative effect on stock returns, liquidity can weaken the effect of firm size on stock returns, and liquidity can strengthen the effect of profitability on stock returns.

Keywords: Company size, profitability, stock return, liquidity
Pengaruh Content Marketing dan Online Customer Review di TikTok Terhadap Keputusan Pembelian Produk Sabun Cuci Muka Garnier.
Authors: Kristina Nabila Ayu , Aminah Siti
Published: October 2023

Technology that is growing rapidly, especially in the field of social media, provides many opportunities forbusiness people as a marketing medium for company products so that they can be recognized by the wider community, one of which is the TikTok application. The purpose of this study is to find out whether content marketing and online customer reviews on TikTok influence the purchasing decision of Garnier face wash products. The research sample consisted of UPN Veterans East Java students who have a TikTok account and havepurchased Garnier face wash, a total of 72 respondents, using a purposive sampling method. Data collection method used is a questionnaire. There were 72 respondents who were then analyzed using Partial Least Square (PLS). The results of this study indicate that content marketing has a positive influence on purchasing decisions and online customer reviews also have a positive influence on purchasing decisions.

Keywords: Content Marketing; Online customer reviews; Buying decision.
Pengaruh Return On Asset, Current Ratio, Debt to Equity Ratio, serta Inventory Turn Over Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar diBursa Efek Indnesia Periode 2018-2021
Authors: Simatupang Putri Sefrina , Purba Dianty Putri , Rosmaneliana Dina
Published: October 2023

Perindustrian Manufaktur Sektor Consumer Goods Terdaftar diBursa Efek Indonesia Periode 2018 sampai dengan periode 2021 menjadi objek dalam penelitian ini. Maksud  dalam kepenelitian tersebut yakni guna menyaksikan  seberapa besar penagruh ROA, CR, DER, serta ITO dalamReturn Saham. Data yang diambil menggunakan data sekunder dengan meode pengkajian sampel mengenakana purposive sampling. Teknik yang dipakai yakni teknik pengumpulan data dengan alat SPSS versi 25 untuk analisis deskriptif. Dengan hasil yang diperoleh bahwasanya Return On Asset tidak terdapatnya pengaruh positif ataupun negatif signifikan pada return saham; Current Ratio tdiak terdapatnya pengaruh postif ataupun negatif signifikan direturn saham; Debt to Equity Ratio tidak terdapatnya pengaruh positif ataupun negatif pada return saham; serta Inventory Turn Over tidak terdapatnya pengaruh positif ataupun negatif dalam Return Saham diPerindustrian Manufaktur Sektor Industri Barang Konsumsi yang Tercantum diBursa Efek Indonesia Periode 2018 sampai pada Periode 2021.

Kata Kunci: Current ratio,Debt to equity ratio, Inventory Turn Over, Return On Asset, Return sahan.
Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021
Authors: Br. Ginting Rensa U , Nainggolan Matius , Sari Ike Rukmana , Munawarah Munawarah
Published: October 2023

This study aims to determine the effect of the Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Share can affect Stock Returns in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study were 38 companies with a sample determination using purposive sampling method, obtained 22 samples during 3 years of observation into 66 data to be processed and analyzed. The results of the study simultaneously Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Shares have a significant influence on Stock Return of 28.9%. Partially, Working Capital Turnover has a positive and significant effect on Stock Return. Meanwhile Current Ratio, Debt to Asset Ratio, Return on Assets and Earning per Shares do not significantly influence Stock Returns

Keywords: Current Ratio; Debt to Asset Ratio;...Earning On Asset; Return on Asset; Stock Returns; Working CapitalTurnover
Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022
Authors: Fadhilah Dina , Masdjojo Gregorius N.
Published: October 2023

The purpose of this study is to determine the effect of Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) on Profitability as proxied by Return on Assets (ROA). This research uses data sourced from foreign exchange bank companies listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022 and financial ratio reports obtained from the Financial Services Authority (OJK). The total number of foreign exchange bank companies listed on the IDX is 32 companies and those that enter the test criteria are 12 companies. The total panel data of 288 comes from 6 years of quarterly data for 12 Foreign Exchange Banks. The results of panel data regression analysis with the help of E-Views software show that the best estimation choice is Fixed Effect Model (FEM). Based on FEM output, it was found that the NIM variable had a positive and significant effect on Profitability (ROA). BOPO variables have a negative and significant effect on Profitability (ROA). And NPL has a negative and significant effect on Profitability (ROA). The LDR variable has no effect on Profitability (ROA). The coefficient of determination of this FEM model is 95%.

Keywords: NIM, BOPO, LDR, NPL, Profitability, FEM
Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak?
Authors: Ardianti Tarisma Indri , Nuswandari Cahyani
Published: October 2023

ABSTRACT

This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that  audit quality has a significant positive impact on tax avoidance, independent commissioners have  a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance.

Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance
Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022
Authors: Rahmi Namira Ufrida , Halim Try Handopo , Saragih Stevani Pebryan , Lubis Irna Triannur
Published: October 2023

This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing

Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies
Pengaruh Produk, Word of Mouth, Harga dan Store Atmosphere terhadap Keputusan Pembelian Konsumen pada Kafe Kesan Rantauprapat
Authors: Firman Firman , Harahap Nova Jayanti , Halim Abd.
Published: October 2023

The purpose of this study was to analyze the effect of product, word of mouth, price and store atmosphere on consumer purchasing decisions at Kesan Rantauprapat Cafe. This research is quantitative in nature, and the research site is Kafe Kesan Rantauprapat. The data collection techniques used in the study were observation, documentation and questionnaires using a Likert scale. The research population is Kesan Rantauprapat Cafe consumers in November 2022 which amounted to 563 respondents. The research sample used the Slovin formula, which was determined with a significance level of 0.1. Thus, the sample size in this study was 85 people. The results showed that the product has a positive and significant effect on purchasing decisions. Word Of Mouth Work has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Store Atmosphere has a positive and significant effect on purchasing decisions. Product, word of mouth price and store atmosphere simultaneously have a positive and significant effect on consumer purchasing decisions at Kesan Rantauprapat Cafe.

Keywords: Product, Word Of Mouth, Price, Store Atmosphere, Consumer Purchasing Decisions
Mengukur Kepercayaan Dan Promosi Mahasiswa Terhadap Pembelian Melalui Aplikasi E-Commerce Di Universitas Labuhanbatu
Authors: Wardianto Wardianto , Halim Abd. , Zebua Yuniman
Published: October 2023

This study aims to measure trust and student promotion towards purchases through the E-Commerce application at Labuhanbatu University. The research method used in this research is quantitative. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source.  This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Trust has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Promotion has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Trust and Promotion simultaneously have a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. The coefficient of determination of 0.330 means that Purchases Through E-Commerce Applications can be explained by the variables of Trust (X1) and Promotion (X2), amounting to 33%, while the remaining 67% can be explained by other variables not examined in this study. 

Keywords: Trust, Promotion, Purchasing Through E-Commerce Applications
Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Kerja Dan Pelatihan Profesional Terhadap Minat Mahasiswa Akuntansi Universitas Buana Perjuangan Karawang Menjadi Akuntan Publik
Authors: Melati Mia , Astriani Devi , Sujaya Fista Apriani
Published: October 2023

Public accountants have an important role in improving the quality and quality of information in the financial sector. On the other hand, students' choice of profession as public accountants is still quite low, with quite strict job regulations and lengthy procedures, making some students reluctant to pursue this profession. Evaluating and analyzing the effect of financial rewards, labor market considerations, work environment and professional training on the interest of accounting students at Buana Perjuangan Karawang University to become public accountants is the aim of this research. As a research tool used multiple linear regression analysis method. Accounting students were used as the population, as well as the purposive sampling method used to determine the sample. Utilizing the help of SPSS version 26 as an analysis tool. The results of the partial hypothesis test show that there is a positive and significant influence on the factors of financial rewards, labor market considerations, and professional training on the interest of accounting students to become public accountants. However, the work environment variable has no significant effect on the interest of accounting students to become public accountants. Meanwhile, simultaneously (simultaneously) on financial rewards, labor market considerations, work environment and professional training there is a positive and significant influence on the interest of accounting students to become public accountants.

Keywords: Financial Rewards, Labor Market, Work Environment, Professional Training
Startegi Peningkatan Kinerja Karyawan Melalui Komitmen Karyawan Yang Dipengaruhi Oleh Work Life Balance Dan Flexible Working
Authors: Rahardjo Khoe Abiel Ivan
Published: October 2023

The Covid-19 pandemic has changed all existing business processes, work no longer has to be bound by time and space. A more flexible way of working is the dream of employees, especially those of the millennial generation. Implementing flexible working is one of the opportunities to increase employee loyalty through employee commitment. Apart from that, many millennial generation employees want balance in life or what is known as work life balance. It is hoped that flexible working and work life balance will foster high work commitment and ultimately encourage employee performance to improve. Based on the hypotheses proposed, all hypotheses are proven and show that employee commitment is able to act as a mediator that strengthens the influence between work life balance and flexible working and employee performance. This research was conducted at the company PT. Alfaria Trijaya with a sample of all of whom are employees under 30 years of age from various departments.

Keywords: Work Life Balance, Flexible Working, Employee Commitment, Employee Performance
Боротьба українського козацтва проти турецько-татарської експансії наприкінці XV – першій половині XVII ст. у працях професора Миколи Кравця
Authors: Кравчук Олександр , Зінько Юрій
Published: October 2023

Метою статті є характеристика наукових праць професора Миколи Кравця з проблематики агресивної політики султанської Туреччини й Кримського ханства щодо українських земель та успіхів козацтва у відстоюванні прав і свободи українського народу. Методологія дослідження ґрунтується на загальнонаукових принципах об’єктивності, системності, історизму, в поєднанні зі спеціально-історичними методами:  проблемно-хронологічним, історико-біографічним, описовим, контент-аналізу. Наукова новизна полягає у спробі на основі аналізу праць Миколи Кравця розкрити особливості воєнно-політичного протистояння Османської імперії й Кримського ханства з українським козацтвом та подати важливі сторінки успішної боротьби козаків з турецько-татарською агресією у кінці ХV ст. – першій чверті ХУІІ ст. Висновки. У своїх працях історію українського козацтва Микола Кравець розглядає у контексті воєнного протистояння козаків з Османською імперією й Кримським ханством та відзначає роль козацького війська в протистоянні турецько-татарській експансії і захисті прав українського народу у кінці ХV ст. – першій чверті ХУІІ ст. Автор наголошує на міжнародному значенні боротьби козаків проти султанської Туреччини і Кримського ханства та вказує на їх заслуги у захисті європейських народів. М. Кравець, як представник державницької школи української історіографії, ґрунтовно висвітлює кримсько-українські взаємини.
An Overview of Research Methodology: Paradigms, Approaches, Methods, and Design
Authors: Costa King , Nolo Letlhogonolo Mfolo Mfolo , Mpepho Kwakho , Mokgadi Martin
Published: October 2023

The abstract covers the main points discussed in the text, including the definitions and explanations of research paradigms (positivism, interpretivism, and pragmatism), research approaches (deductive, inductive, and abductive), research methods (quantitative and qualitative), and research design/strategy (experimental design and case study design). It also touches upon aspects of data collection and data analysis, emphasizing the importance of ethical considerations and valid and reliable methodologies. The abstract concludes by highlighting the significance of understanding and effectively aligning these components with research objectives and the nature of the research problem to generate meaningful and reliable findings that contribute to knowledge advancement in various fields of study.
Research Methodology: Paradigms, Approaches, Methods and Design
Authors: Costa King , Mpepho Kwakho , Nolo Letlhogonolo Mfolo Mfolo , Mokgadi Martin
Published: October 2023

This abstract covers the main points discussed in the text, as well as the definitions and explanations of research paradigms (positivism, interpretivism, and pragmatism), research approaches (deductive, inductive, and abductive), research methods (quantitative and qualitative), and research design/strategy (experimental design and case study design). It also includes aspects of data collection and data analysis, focusing on the importance of ethical considerations and valid and reliable methodologies. The abstract concludes by highlighting the significance of understanding and aligning these components with research objectives and the nature of the research problem to generate meaningful and reliable findings that contribute to knowledge advancement in various fields of study.
Pengaruh Pemberian Pakan Alami Berbeda Terhadap Pertumbuhan Larva Ikan Lele (Clarias sp.)
Authors: Yonarta Danang , Susanto Toni , Rarassari Madyasta Anggana
Published: October 2023

Pakan alami merupakan faktor penting yang dibutuhkan dalam kegiatan budidaya ikan lele. Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan pertumbuhan larva ikan lele terhadap pemberian pakan alami yang berbeda. Penelitian ini dilakukan dengan metode eksperimen malalui empat perlakuan P0 (kontrol), P1 (pakan komersil), P2 (kutu air), P3 (maggot). Data yang diambil meliputi pertumbuhan bobot mutlak, pertumbuhan panjang mutlak, kelangsungan hidup dan kualitas air. Hasil penelitian menunjukkan tingkat kelangsungan hidup ikan lele yang paling tinggi ialah pada perlakuan P0 (90%) dan P3 (76%). Untuk bobot tertinggi adalah  perlakuan P2 (0,29 gr) dan P3 0,22 gr. Bobot rata-rata tertinggi pada perlakuan P0 dan P2 karena pakan yang diberikan pada ikan mengandung protein yang tinggi. Panjang rata-rata tertinggi terdapat pada P2 3.21 cm dan P3 2.79 cm. Parameter kualitas air selama penelitian diantaranya suhu 26,3-32,7oC, pH 7,36-7,51, oksigen terlarut 3,85-5,45 mg L-1. Kesimpulan dari penelitian ini adalah hasil pemberian pakan alami yang berbeda pada setiap perlakuan berpengaruh terhadap pertumbuhan panjang dan bobot benih ikan lele memberikan hasil terbaik pada perlakuan menggunakan pakan alami Moina sp. pada perlakuan (P2) dengan nilai pertumbuhan bobot 0,29 gr, panjang rata-rata 3,21 cm, kelangsungan hidup 88%. Kualitas air selama pemeliharaan masih dalam kisaran optimum sehingga mendukung pertumbuhan benih lele yang diperlihara.