bluuebunny/crossref_metadata_2025 huggingface dataset:
Peran Pembiayaan Tepat Guna dan Pendampingan oleh Fasilitator bagi Usaha Nasabah Prasejahtera Produktif BTPN Syariah Wilayah Pacitan
Authors: Mitayani Intan , Samsudin Acep
Published: September 2024

One of the BTPN Syariah programs involves inviting students to act as accompanying facilitators to empower customers who receive appropriate financing from BTPN Syariah. The Appropriate Financing Program is a program that provides financing to a group of productive underprivileged women in an area who want to open a business or are currently running a business to improve the economic welfare of their families with the Wakalah Wal Murabahah agreement. The Bestee program was realized to improve the entrepreneurial abilities, knowledge, soft skills and hard skills of customers or productive underprivileged mothers so that the financing provided can be as useful as it should be. Apart from facilitators, mentoring must be accompanied by the use of the Bestee Application for independent learning. The research method used is a qualitative approach using descriptive methods.  The results of this research prove that appropriate financing plays an important role in customers' businesses and the assistance provided by accompanying facilitators is proven to be able to empower customers to manage their businesses so that they increase further accompanied by the existence of appropriate financing by BTPN Syariah.
Faktor – Faktor yang Mempengaruhi Efektivitas Rekrutmen pada PT Gramedia Asri Media
Authors: Nadin Sarah Putri , Andarini Sonja
Published: September 2024

In Indonesia, especially in the employment sector, a qualified workforce is needed so that companies can remain competitive and experience rapid growth. The demand for qualified labor continues to increase every year, which makes competition among job seekers increasingly fierce. In addition, many new graduates face difficulties in finding a job due to lack of access to information. Therefore, there are several factors that can facilitate job seekers in the application and job search process, such as recruitment sources, company branding, and a fast and efficient selection process. These factors help recruiters in finding candidates that match the needs of the company and the position required.
Pengaturan Tata Hukum di Indonesia Kalau di Tinjau dari Kondisi Kekinian
Authors: Siregar Barly Halim , Iwani Syadzwina Rasyiah , Rangkuti Shindy Tamanda , Nasution Aidil Habibi , Wahyuni Eka , Sirait Afwansyah Nugroho , Hasibuan Nurul Hakiki , Jelita Retina Putri , Zakiva Anisa Humayro , Pratama Maryam Indah , Hamonangan Rajo Ina , Syuhada Rahmat
Published: September 2024

An important part of Indonesian constitutional law is the development of state law. This article discusses the development of the legal system, especially the constitution, laws, statutory regulations, statutory regulations and regional regulations. In this case, it is important to examine how public institutions such as the government, DPR, and judiciary are involved in making, implementing, and enforcing laws. Teksini uses legal methods and library research strategies in his research, namely legal research which focuses on legal principles, including agreements, statutes, principles, norms and rules. The constitution is a list of articles governing the general organization of the state, functions, business and administration of public institutions, the territory of the state, the situation of local communities and human rights. We can not only understand what the Constitution is, but also what it teaches. One thing we can learn from constitutions is that diifferent ideas and methods are used from one country to another in implementing the constitution. Understanding changes in laws and regulations can help identify trends, issues, and reforms that can strengthen Indonesia's legal system. Apart from that, the constitution has many functions. One of its goals is to increase our citizens' interest in the Constitution by encouraging them to read the Constitution. The main goal is to increase public awareness of the Constitution.
Pengaruh Program Membership dan Partnership terhadap Loyalitas Pelanggan: Studi pada Perusahaan Midtown Hotels Indonesia Cabang Surabaya
Authors: Zikri Shafanissa Aulia , Andarini Sonja
Published: September 2024

This research aims to analyze the influence of membership and partnership programs on customer loyalty at Midtown Hotels Indonesia, Surabaya branch. Using random sampling techniques based on Slovin's formula, the study sampled 222 respondents from a population of 500 customers. Primary data was collected through the distribution of questionnaires to respondents to test the relationship between these programs and customer loyalty. The analysis results show that membership and partnership programs have a positive and significant influence on customer loyalty, indicating that the existence of these programs can increase customer retention and satisfaction levels at Midtown Hotels Indonesia, Surabaya branch.
Pendampingan Aspek Legalitas Usaha dan Pemasaran Menuju UMKM Naik Kelas Pada Kecamatan Genteng Surabaya
Authors: Ulinnuha Unsiah Zulfa , Dwiridotjahjono Jojok
Published: September 2024

This article will describe the Assistance with Business Legality and Marketing Aspects towards Upgrading MSMEs in Genteng District, Surabaya. The aim of this mentoring activity is to help and facilitate MSMEs, especially aspects of business legality and product marketing. The method used is participatory and descriptive with literature study. The results of this mentoring activity show the importance of the mentor's role in facilitating MSME actors in aspects of business legality and product marketing.
Analisis Laporan Keuangan pada Akad Pembiayaan Murabahah Berdasarkan PSAK 102: Studi Kasus Baitul Maal Tamwil (BMT) Syariah Riyal (BSR) Kabupaten Bekasi
Authors: Intishar Fathonah , Bianda Ryan , Muti Ahmad
Published: September 2024

This study aims to analyze the financial statements of murabahah financing contracts based on PSAK 102 with a case study on BMT Syariah Riyal Bekasi Regency. This study is a qualitative research with data collection techniques such as interviews, observations and documentation. This study aims to analyze the financial statements on the murabahah financing contract at BMT Syariah Riyal. However, in fact, Islamic banking and Islamic financial institutions in writing financial reports on murabahah contracts have not fully complied with PSAK 102 which explains murabahah contracts. This study provides empirical evidence in understanding the writing of financial statements of murabahah financing contracts based on PSAK 102.
Pengaruh Corporate Social Responsibility (CSR) dan Profitabilitas terhadap Harga Saham pada Perusahaan yang Bergerak di Subsektor Produksi Batu Bara yang Terdaftar di BEI Tahun 2019-2022
Authors: Nursam Isnawati , Pakaya Lukman , Panigoro Nurharyati
Published: September 2024

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Profitability measured by Return On Asset on stock prices in companies operating in the Coal Production Sub-Sector listed on the Indonesia Stock Exchange (IDX). This research is quantitative in nature. The population in this study consists of manufacturing industries listed on the Indonesia Stock Exchange. The sample in this study was obtained using purposive sampling technique, which involves selecting samples based on predetermined criteria. Based on this purposive sampling technique, 11 samples were selected from 34 companies operating in the coal production sub-sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The method used is multiple linear regression analysis using the SPSS program. The results of this study indicate that partially, Corporate Social Responsibility (CSR) has a significant positive effect on stock prices. Meanwhile, Profitability measured by Return On Asset has a significant negative effect on stock prices. However, simultaneously, Corporate Social Responsibility (CSR) and Profitability measured by Return On Asset have a positive effect on stock prices.
Pengaruh Current Ratio, Return on Asset, Debt to Equity Ratio dan Firm Size terhadap Price to Book Value pada Perusahaan Consumer Cyclicals Subsektor Apparel and Luxury Goods yang Terdaftar di Bursa Efek Indonesia Periode 2015-2023
Authors: Indasyah Muhammad Wisnu , Syarif Devyanthi
Published: September 2024

The purpose of this research is to ascertain how the price to book value of consumer cyclical companies in the apparel and luxury goods subsector listed on the Indonesia Stock Exchange is affected by return on assets, current ratio, debt to equity ratio, and business size between 2015 and 2023. An approach to verification and description is combined with a quantitative methodology in this study. Statistical tests for verification include the traditional assumption test, multiple linear regression, Pearson correlation coefficient, determination coefficient, and hypothesis testing with partial and simultaneous tests (t and f tests). The Financial Reports of 72 Companies in the Apparel and Luxury Goods Subsector of Consumer Cyclicals Companies provide the sample data. sampling with nonprobability purposive sampling. Version 26.0 of SPSS is utilized as a data processing tool. Price to Book Value is not impacted in any way by the study's findings regarding Current Ratio, Return on Asset, Debt to Equity Ratio and firm size. The study's findings concurrently demonstrated that Price to Book Value was significantly impacted by Current Ratio, Return on Asset, Debt to Equity Ratio, and Company Size
Pengaruh GGG (Good Government Governance) dan Sistem Pengendalian Internal terhadap Kinerja Pemungutan Retribusi Sampah oleh Pemerintah Kota Gorontalo
Authors: Alamri Sakinah , Wuryandini Ayu Rakma , Panigoro Nurharyati
Published: September 2024

The aim of this research is to determine the effect of implementing Good Government Governance and the Internal Control System on the performance of waste levy collection by government officials at the Gorontalo City Environmental Service. This type of research is a quantitative method using multiple linear regression analysis. In the data collection technique, researchers distributed questionnaires to all officers in the Environmental Service, where the population for this study was 80 officers. The sampling technique used was purposive sampling with a research sample of 38 respondents. The partial test results in this study show that the variable (X1) Good Government Governance has no effect on the performance of collecting waste levies, the variable (X2) Internal Control System has an effect on the performance of collecting waste levies, whereas in the simultaneous test Good Government Governance and the Internal Control System have a positive effect on the performance of waste levy collection.
Karakteristik Pekerjaan Utama terhadap Sektor Informal dan Sektor Formal di Provinsi Gorontalo
Authors: Mahmud Sri Ayu I , Saleh Sri Endang , Payu Boby Rantow
Published: September 2024

This study aims to analyze (i) the magnitude of the influence of working hours on labor income (ii) the magnitude of the influence of employment status on labor (iii) the magnitude of the influence of training on labor income (iv) the magnitude of the influence of training/courses on data Labor income used in this research is secondary data sourced from the Central Statistics Agency obtained from the National Labor Force Survey. This research uses Multinomial Logistic Regression Analysis. The results of this research show that the influence of main work with indicators of working hours, employment status, training certificates, and training/courses has a positive and significant influence on the income of workers in the informal and formal sectors, meaning that every 1 percent increase in main workers can increase the income of workers in the informal and formal sectors. Formal in Gorontalo Province.
Analisis Ekspor Minyak Mentah Indonesia
Authors: Adhani Nadia , Lubis Irsad
Published: September 2024

The type of research used in this research is descriptive research with a quantitative method approach. This research uses secondary data. Secondary data was obtained in the form of periodic data (time series) over a period of 30 years (1991-2021) with the analysis model used in this research being a multiple linear regression model with the OLS (Ordinary Least Square) method. The analysis tool used is the SPSS (Statistical Product and Service Solution) program. Sources of data collected in this research came from BPS (Central Statistics Agency), BPS Silastic, Bank Indonesia (BI), World Bank, Library Research. This research suggests increasing Indonesia's crude oil production to meet national and international demand as well as increasing Indonesia's crude oil exports so that it can help accelerate economic development.
Analisis Implementasi SOP Pasasi PT Jasa Angkasa Semesta dalam Pelayanan Penumpang di Bandar Udara Internasional Juanda Surabaya
Authors: Azza Zuhrufa Dian , Laksana Andityo Pujo
Published: September 2024

Ground Handling is an activity of a flight company related to handling or services to passengers such as baggage, tickets and equipment for aircraft movement on the ground and the aircraft it self while at the airport both departure and arrival. The cassation unit is part of Ground Handling which has duties and responsibilities in handling passengers from the check-in process to boarding passengers, as well as handling the process of transit passengers. This study is to find out how the role of PT Angkasa Semesta services in serving passengers at Juanda International Airport Surabaya. This research is a descriptive qualitative research. The data used are primary and secondary data. Primary data include direct observation of the research object and interviews with pasasi officers. While secondary data is taking data when conducting observations and interviews such as how cassation staff work in the field and SOPs of the cassation unit related to services to passengers. The results of this study can be concluded that the role of PT Jasa Angasa semesta in passenger services at Juanda International Airport Surabaya is in accordance with the existing Procedur Operational Standards. Ground Handling officers carry out services from the check-in counter to the departure gate, supervise passenger movements on the landside and coordinate with AVSEC, AMC and RAMP. Obstacles experienced by PT Jasa Angkasa Semesta is constrained by foreign languages and then lacks the number of personnel.
Pengaruh Kualitas Layanan terhadap Customer Loyalty pada Starbucks Coffee di Wilayah Bandung
Authors: Linda Ayu Puspitasari  , Gandhi Pawitan
Published: September 2024

This study aims to determine the effect of service quality on customer loyalty at Starbucks Bandung City. The population and sample used in this study are people who have bought Starbucks in Bandung. the Total of respondents collected in this study were 110 people. The method used to collect data is a questionnaire through Google forms. Data analysis techniques were performed using simple regression analysis using the Statistical Program Social Science (SPSS) software version 29. The results of this study found that there was a significant positive effect of service quality on customer loyalty.
Ekonomi Kreatif dan Daya Tarik Objek Wisata Studi Kasus Objek Wisata Paepira Lakeside
Authors: Agnes Avenia Barus  , Pitri Aulia Usman Lubis  , Putri Kemala Dewi Lubis
Published: September 2024

This research was conducted to see an overview of the potential for creative economic development at the Paepira Lake Side tourist attraction, so that it can increase tourist attraction. The research method used was descriptive case study research. The author looked at the potential of the Paepira Lake Side tourist attraction and then analyzed it based on the following aspects. aspects of tourist attraction and creative potential. The Paepira Lake Side tourist attraction has potential but looking at the aspects of tourist attraction it can be concluded that it does not meet the criteria. Recommendations that can be given by researchers are to increase cooperation between the local community, government, business people and academics to build and develop tourism that is more interesting to visit. The economic sub-sector that can be prioritized is the culinary aspect.
Pengaruh Persepsi Manfaat Penggunaan QRIS Terhadap Keputusan Pembelian Ayam Geprek Sriwedari: Survei pada Pelanggan Ayam Geprek Sriwedari
Authors: Muhammad Rizki Ramadhan  , Muhammad Daffa Jauza Fikri  , Abdul Yusuf
Published: September 2024

Technological developments have had a very broad impact on various aspects of life, one of which is being adopted by the financial industry. The presence of QRIS or Indonesian Standard Quick Response Code provides a new style in transactions, because users no longer need to make payments in cash, just by scanning the barcode, payments can easily be made, of course with a payment model like this provides convenience, security and satisfaction in transactions. This also applies to the transaction of purchasing Sriwedari fried chicken which is a student favorite in the East Telukjambe area. The use of QRIS is widely used by the millennial generation among students. Therefore, this research aims to review and find out more about the perception of the benefits of using QRIS in chicken purchasing decisions. smashed Sriwedari. The research was carried out using a descriptive quantitative method by collecting data using a questionnaire distributed to respondents. The number of respondents in this study was 103 respondents who were taken randomly with the criteria of purchasing Sriwedari fried chicken at least once a week. The results of the research show that the magnitude of the influence of the perceived benefits of using QRIS on purchasing decisions is 59.7% and the perceived benefits (X1) of using QRIS on purchasing decisions (Y) Sriwedari fried chicken has a simultaneous and positive effect.
Pengaruh Variasi Produk Terhadap Keputusan Pembelian pada Mixue Cabang Karawang
Authors: Priambudi  , Qobus Rayhaan Al Awaludin  , Abdul Yusuf
Published: September 2024

Mixue is a beverage outlet originating from China, founded in June 1997. Mixue began to enter Indonesian territory in 2020, Mixue outlets serve various drink menus and also ice cream. The featured menu is boba ice cream which is in demand by many people from various circles. However, there are several things that must be considered, with the emergence of several new competitors who make many product variants with varying flavors, whether this will influence the level of purchasing decisions regarding mixue. This research aims to find out whether product variations from mixue influence customers' purchasing decisions. So the mixue company can know whether it needs to increase its product variety in order to compete with its competitors.
Pengaruh Pemasaran Celebrity Endorsment pada Media Sosial Instagram Terhadap Minat Beli pada Produk Pakaian Kaum Wanita Generasi Z Dikota Karawang
Authors: Desi Jaelani  , Dessy Herdiana  , Abdul Yusuf
Published: September 2024

A Celebrity Endorsement figure not only has an attractive face and appearance, but must also have aspects commonly known as VISCAP which consist of popularity (Visibility), expertise (Credibility), attractiveness (Attractiveness), strength (Power) and ability. influence consumer buying interest. (Royan, 2005). The online shop business is currently growing quite rapidly, to meet the needs of many online shops which continue to grow and compete to win the market so they can win the hearts of their consumers. This type of research uses quantitative research methods, which according to (Sugiyono, 2014: 8) are said to be quantitative methods because quantitative research can be interpreted as a research method that is based on the philosophy of positivism. Used to research certain populations or samples, data collection using research instruments, quantitative/statistical data analysis, with the aim of testing predetermined hypotheses. Based on the research results, it can be concluded that there is a positive and significant influence between Instagram celebrity endorsement marketing on the interest in purchasing clothing products among Generation Z women in Karawang City. This is proven by the coefficient of determination (R2) which is quite high, namely 70.5%. while the remaining 29.5%. This shows that 70.5% of the variation in interest in buying clothing products among Generation Z women in Karawang City can be explained by the Instagram celebrity endorsement variable.
Pengaruh Fitur Shopping Live Terhadap Pembelian Impulsif Pengguna Aplikasi Shopee.
Authors: Rahma Dini Aulia  , Najwa Khoerunissa  , Abdul Yusuf
Published: September 2024

The aim of this study is to investigate whether shopping live features influence impulse buying. A total of 100 respondents who met the requirements were collected as a sample based on research conducted using a questionnaire. Confirmatory factor analysis and Cronbach Alpha were used to evaluate the validity and reliability of respondents' responses to statement items. Simple regression analysis was used to assess the research hypothesis. Based on these experiments, this research determines that the live shopping feature has an impact on impulse purchases made on the Shopee platform.
Perubahan Skema Insentif pada PT Grab dan Gojek: Dampak terhadap Kepuasan Drive
Authors: Dina Sarah Syahreza  , Hilma Harmen  , Fahmi Aditiya  , Khairur Rahmah Azjahra  , Najha Nawanda Zhufriy  , Patricia Wanda Sianturi  , Siti Fauziah
Published: September 2024

Incentive changes can have a negative impact on driver satisfaction, leading to feelings of unfair compensation and income uncertainty. These negative consequences can result in a decline in service quality and increased driver turnover. While incentive changes tend to have negative effects, there are also some positive impacts, such as increased earnings for drivers in high-demand areas. Driver satisfaction is crucial for improving driver availability, service quality, platform reputation, and profitability. Therefore, companies need to reconsider their incentive schemes and make appropriate adjustments to improve driver satisfaction. Efforts to enhance driver satisfaction include implementing fair and transparent policies, increasing market demand, educating passengers, developing platform technology, and enhancing driver support. This study employs qualitative methods and secondary data to support the research findings, ensuring the effectiveness and accuracy of the data used.
Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung
Authors: Callista Grace Hagny  , Dian Sadeli
Published: September 2024

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation
Potensi Sumber Daya Alam dalam Mengembangkan Sektor Pariwisata di Indonesia
Authors: Elsa Aurel Agustine Situmorang Elsa Aurel Agustine Situmorang , Deyren Deyren Firmansyah , Tamaria Tamaria br.Sidebang , Tasya Tasya Amelia Manurung
Published: September 2024

Analisis ini bertujuan untuk untuk memastikan bagaimana sumber daya alam dapat berkontribusi terhadap pertumbuhan industri pariwisata Indonesia. Informasi dikumpulkan dan strategi bercerita digunakan secara kualitatif. Teknik analisis data yang penelitian ini gunakan ialah pendekatan kajian literatur untuk memahami dan menganalisis konsep. Hasil penelitian menunjukkan bahwa secara simultan potensi sumber daya alam yang berkembang yang dimiliki industri pariwisata Indonesia memiliki pengaruh positif dan signifikan terhadap  sumber daya alam Indonesia  dan sektor pariwisata di Indonesia.
Optimalisasi Sumber Daya Alam untuk Meningkatkan Ekonomi Kota Medan
Authors: Bonaraja Purba  , Vivi Safira  , Mentari Rezeki Ramadhani  , Meutia Fahrani  , Zulfa 'Afifah
Published: September 2024

This research aims to evaluate the use of Medan City's natural potential as the main driver of the economy. As a country that has abundant natural wealth, Medan has a great opportunity to direct economic growth in a more advanced and sustainable direction. Through a qualitative approach, this research explores various literature sources, including data from BPS, scientific journals, and other related literature. These findings highlight that although various programs and policies have been implemented, optimal use of natural resources in Medan, especially in the Fisherman's Village area, is still far from expectations. This fact is reflected in the low income of traditional fishing communities which only reaches around Rp. 1,429,551 per month. Therefore, this research emphasizes the need for more effective strategies in managing natural resources so that they can have a significant positive impact on the economy in Medan City.
Pengaruh Literasi Keuangan Syariah, Religiusitas, Inklusi Keuangan Syariah, Layanan Digital M-Banking Terhadap Keputusan Menabung Gen Z. Studi Kasus Nasabah BSI Jabodetabek
Authors: Sariah  , Indra
Published: September 2024

Islamic finance is a financial system based on the principles of Islamic sharia, which prohibits usury (interest), speculation, and investment in businesses that are considered haram. This financial system offers various products and services, such as savings, investment and financing, which are in accordance with sharia principles. In Indonesia, sharia financial institutions have developed rapidly and have become a choice for people who want to use financial services in accordance with sharia principles. Generation Z, which is a group born between the mid-1990s to the early 2010s, is known for its high technological skills and strong sharia financial values, resulting in an understanding of sharia finance and the application of these principles in financial decision making, including Saving money is important. This study aims to identify the influence of sharia financial literacy, religiosity, sharia financial inclusion, and digital m-banking services on Generation Z's saving decisions, with a focus on Bank Syariah Indonesia (BSI) customers in the Jabodetabek area. This type of research uses a quantitative approach with a sample of 135 respondents. The data analysis used is SEM-PLS assisted by the smartPLS 3 application. The results of this research show that Sharia Financial Literacy, Sharia Financial Inclusion and Religiosity have a positive and significant influence on Gen Z's Saving Decision, while the Digital Banking Services variable has no significant influence on Saving Decisions. Gen Z. This is due to several factors, including low literacy levels and internet network problems or being far from the city center.
Tren Fashion Syariah dalam Digitalisasi Marketing di Era Milineal dan Gen Z
Authors: Sudarmi  , Awaluddin Murtiadi , Syam Agus , Mahmuddin
Published: September 2024

In the current era of digitalization of marketing, fashion is developing very rapidly, including Muslim or sharia fashion, so with this development, the author wants to know what fashion trends among millennial and generation Z children are in accordance with sharia rules and wants to know the understanding of millennial and gen Z children regarding ethical behavior. get dressed. The method used is a literature review using a descriptive qualitative approach, by reviewing several literature articles, then concluding the results of the problem, namely that the millennial generation and Gen Z with digital marketing are increasingly fashionable due to the ease of accessing various fashion models and in fashion they only consider it as covering the body (aurat), increasing self-confidence and self-identity as a Muslim, but does not pay attention to or understand the rules and ethics in applying fashion trends.
Determinan Penggunaan E-Money pada Mahasiswa Program Studi Akuntansi
Authors: Pangestu Miftahul Wahid Azis  , Sulistyowati Erna
Published: September 2024

This article discusses the use of QRIS e-money among accounting study program students at the National Development University "Veteran" East Java if the use of e-money is not balanced with a good perception of security and financial awareness. Regarding the use of e-money, this research is important to conduct in order to provide a clear picture of the influence of security perceptions, consumer behaviour and financial literacy. This research uses the Partial Least Square (PLS) method with the help of SmartPLS. The results of the research show: 1. Perception of security has a significant positive effect on the use of e-money among students in the Accounting study program at the National Development University "Veteran" East Java. 2. Consumptive behaviour has a significant positive effect on the use of e-money among students in the Accounting study program at the National Development University "Veteran" East Java. 3. Financial literacy has a significant positive effect on the use of e- money among students in the Accounting study program at the National Development University "Veteran" East Java.
 
Artikel ini membahas tentang penggunaan e-money QRIS pada mahasiswa program studi akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur jika penggunaan e-money tidak diimbangi dengan persepsi keamanan dan kesadaran finansial yang baik. Terkait penggunaan e-money penelitian ini penting untuk dilakukan agar dapat memberikan gambaran yang jelas tentang pengaruh persepsi keamanan, perilaku konsumtif, dan literasi keuangan. Penelitian ini menggunakan metode Partial Least Square (PLS) dengan bantuan SMartPLS. Hasil penelitian menunjukkan: 1.Persepsi keamanan berpengaruh positif signifikan terhadap penggunaan e-money pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. 2. Perilaku konsumtif berpengaruh positif signifikan terhadap penggunaan e-money pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. 3. Literasi keuangan berpengaruh positif signifikan terhadap penggunaan e-money pada mahasiswa program studi Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur.
Analisis Pengaruh Kebijakan Moneter terhadap Perdagangan Internasional Indonesia
Authors: Adelia Safitri  , Dini Anggraini  , Mutia Salwa Hutahuruk  , Maryam Batubara
Published: September 2024

This study aims to analyze the impact of monetary policy on Indonesia's international trade using a literature review approach. The monetary policy implemented by Bank Indonesia, particularly concerning interest rates, inflation, and the exchange rate of the rupiah, significantly affects the performance of international trade. This study collects, evaluates, and synthesizes information from various relevant literature sources, including scholarly journal articles, books, research reports, and policy documents. The findings indicate that interest rates influence the competitiveness of export products through production costs, controlled inflation boosts foreign direct investment flows, and exchange rate stability supports long-term business planning and investment. Effective monetary policy can help create a stable trade environment, enhance the competitiveness of Indonesian products in the global market, and strengthen the country's economic position in the global supply chain.
Determinan Kinerja Keuangan Provinsi Gorontalo Tahun 2017-2022
Authors: Dita Triyana Safitri Alhabsyi  , Gaffar  , Muhammad Ichsan Gaffar
Published: September 2024

This study aims to analyze the effect of Local Revenue, General Allocation Fund, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on the Financial Performance of Gorontalo Province Local Government. The data used in this study is secondary data sourced from the Directorate General of Balance of the Ministry of Finance of the Republic of Indonesia obtained from 6 regencies / cities in Gorontalo Province. This study uses Multiple Linear Regression Analysis of Panel data using the Fixed Effect Model (FEM). The results of this study indicate that 1). Regional Original Revenue has a positive and significant effect on Local Government Financial Performance, meaning that every increase in PAD by 1 rupiah can improve Regional Financial Performance. 2). The General Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that every increase in the General Allocation Fund by 1 rupiah can improve Regional Financial Performance. 3). The Special Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that any increase in the Special Allocation Fund by 1 rupiah can improve Regional Financial Performance. 4). Revenue Sharing Fund has a negative and significant effect on Regional Financial Performance, meaning that every increase in Revenue Sharing Fund of 1 rupiah can reduce Regional Financial Performance.
Analisis Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan dan Persepsi Risiko Terhadap Minat UMKM untuk Bertransaksi Menggunakan Fintech/Financial Technology Sebagai Layanan Pembayaran Digital: Studi pada UMKM Kabupaten Nganjuk
Authors: Acha Bella Firdayanti  , Erna Puspita  , Andy Kurniawan
Published: September 2024

This research is motivated by technological developments which are accelerating rapidly and penetrating various sectors of life. Technological progress has had many positive impacts, one of which is on the economic sector. Starting from limitations in making payments, an innovation was created that made things easier and faster. The aim of this research is to analyze whether perceived usefulness, perceived convenience and perceived risk partially and simultaneously UMKM influence interest in making transactions using Fintech/Financial Technology as a digital payment service. This research uses a quantitative approach with the causality method. In this research, the population of UMKM taken was operating in the culinary sector who were registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service, totaling 544 UMKM. The sampling technique used a purposive sampling technique using the Slovin formula and the number of samples used in the research was 85 respondents obtained by distributing questionnaires/google forms. The tests carried out in this research used SPSS version 25 with multiple linear regression analysis methods. The conclusion of this research shows that perceived usefulness, perceived convenience and perceived risk partially and simultaneously have a significant influence on UMKM interest in using fintech as a digital payment service.
Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan di Sektor Pertanian yang Terdaftar di Bei Periode 2019-2023
Authors: Agus Sanjaya Rumahorbo  , M.Noor Armi  , Idham Lakoni
Published: September 2024

The purpose of this study was to determine how much leverage and profitability affect firm value in companies in the agricultural sector listed on the Indonesia stock exchange for the 2019-2023 period. This type of research uses quantitative research and data sources using secondary data which is explanatory research, and the population of this study is agricultural sector companies in 2019-2023. The sampling technique used purposive sampling method and the data collection technique used documentation and literature study methods. The data analysis technique used is quantitative analysis, classical assumption test, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of this study indicate that leverage has a significant effect on firm value, profitability has no significant effect on firm value, and simultaneously leverage and profitability affect firm value.
Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ
Authors: Zidane Enrico Muhammad , Widajantie Tituk Diah
Published: September 2024

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.
Implementasi Sistem E-Tax Sebagai Moderasi Pengaruh Kepuasan Pengguna, Kualitas Informasi, Kualitas Sistem, dan Biaya Kepatuhan Terhadap Kepatuhan Perpajakan
Authors: Nazla Syafa Putri Rojani  , Hasnawati
Published: September 2024

This study aims to examine the role of e-tax system implementation as a moderating variable in the relationship between taxpayer attitudes and tax compliance. This study involved 214 individual taxpayers who used the e-tax system, with the sampling technique using purposive sampling. The analysis method used is Structural Equation Modelling (SEM) which is processed using IBM SPSS AMOS 26 software. The results showed that the quality of the e-tax system has a positive effect on tax compliance, while compliance costs have a negative effect on tax compliance. In addition, the implementation of the e-tax system is proven to strengthen the effect of system quality on tax compliance, and weaken the effect of compliance costs on tax compliance. These findings indicate that improving the quality of the e-tax system and managing compliance costs can be effective strategies to improve tax compliance in the digital era.
Analisis Omzet Penjualan Era Pandemi dan Pasca Pandemi Covid-19: Studi Kasus pada D’orbit Bistro, Lounge & KTV
Authors: Ardhiyah Regita Iriani  , M.Ridwan Tikollah  , Samirah Dunakhir
Published: September 2024

This research aims to analyze the impact of the Covid-19 pandemic on the sales revenue of D'Orbit Bistro, Lounge & KTV and the strategies implemented for recovery during the period 2019-2022. During the pandemic, there was a drastic decrease in revenue by up to -64%, due to social restrictions and a decline in visitor interest. The outlet responded with CHSE strategies, discounts, and customer-centric approaches. Post-pandemic, there was an increase in revenue by 61%, with the implementation of entertainment, recruitment of new employees, and promotions on social media. The analysis of revenue changes provides a percentage overview of the decline and increase from the lowest point to the recovery of the outlet during the research period. This study offers insights into business adaptation and strategies amid significant environmental changes.
Penerapan Metode Motion Graphic pada Video Promosi Rumah Kos Dermawan Living, Denpasar Bali
Authors: Ni Putu Virginia A.S  , Karna Mustaqim
Published: September 2024

In this research, the application of the motion graphic method in making promotional videos for the Dermawan Living Boarding House in Denpasar, Bali, was explored. Motion graphics, as a visual technique that combines graphic elements, animation and text, are used to create dynamic and interesting messages. The research method involves analysing promotional videos before and after the implementation of motion graphics. Audience response, engagement level, and recall of the video are measured. The research results show that the application of motion graphics significantly increases the attractiveness of promotional videos. The use of dynamic visual elements and smooth transitions makes videos more interesting and memorable for the audience. Apart from that, motion graphics also help convey information more efficiently. In conclusion, the use of motion graphic methods in promotional videos can be an effective strategy for increasing attractiveness and communication efficiency. The practical guidance resulting from this research can help content creators optimize the use of motion graphics in promotional videos.
¿Dónde está la oliva? Consideraciones bioéticas en la anestesiología, a raíz de un caso
Authors: Vega Morales Alexis Quetzalcóatl , Vega Morales Bryan Guadalupe
Published: September 2024

La anestesiología requiere precisión técnica y pericia para garantizar la seguridad del paciente. Aunque los errores pueden ocurrir debido a la falibilidad humana, es esencial que los profesionales asuman la responsabilidad de sus acciones, especialmente en situaciones críticas donde la vida del paciente está en juego. En este análisis, se presenta un caso clínico de pérdida de una pieza instrumental durante una cirugía, lo que plantea diversas cuestiones bioéticas, como la no maleficencia y la responsabilidad profesional. A través del análisis del caso, se subraya la importancia de la transparencia, la comunicación abierta y la cultura de seguridad en el entorno sanitario. Desde un enfoque descriptivo y retrospectivo para exponer los detalles del incidente y sus implicancias éticas. Aunque el error no causó daño permanente, se discute la necesidad de mejorar los sistemas de verificación y de checklists para minimizar riesgos. Se reflexiona sobre la mala praxis médica y su regulación en México, destacando la importancia de documentar errores sin dolo para aprender de ellos y mejorar la seguridad del paciente. En conclusión, resalta la necesidad de un enfoque ético y bioético sólido, basado en la justicia, la no maleficencia y la transparencia, para prevenir errores y promover una atención médica segura y digna.
LA FRAGILITE EST UN FACTEUR MAJEUR DE CHUTES REPETEES CHEZ LES PERSONNES AGEES EN SOINS PRIMAIRES. COHORT FOPAS
Authors: NGUYEN M-T , OUBAYA N , GUELLICH A , AUDUREAU E , CLERC P , LE BRETON J
Published: September 2024

Contexte. La fragilité est associée à un risque important de chute, mais les études sont contradictoires concernant l’association de la fragilité aux chutes répétées chez les personnes âgées en soins primaires. L’hypothèse de ce travail était que la fragilité définie par une approche globale des vulnérabilités des personnes âgées est un facteur majeur de chutes répétées. L’objectif de cette étude était d’identifier les facteurs de risque associés aux chutes répétées chez les personnes âgées suivies en soins primaires. Méthode. Issus de la cohorte FOPAS menée entre avril 2016 et janvier 2017, les patients âgés de 75 ans et plus, vivant à domicile ou en foyer logement, polymédiqués (au moins 5 molécules actives) ont été inclus par leur MG et suivis pendant six mois. Les données sociodémographiques, médicales et sociales ont été recueillies. Le score SEGAm de fragilité a été calculé pour chaque patient. La fréquence des chutes répétées a été estimée dans cette population. Des analyses univariées et multivariées ont été effectuées pour identifier les facteurs associés aux chutes répétées. Résultats. 1 811 patients âgés de 83,4 ± 5,1 ans ont été inclus. Le taux de chutes répétées était de 13 % (IC95 % = 11,5 %-14,5 %). Les chutes répétées étaient significativement plus fréquentes chez les patients fragiles ou très fragiles (ORa = 8,9 ; IC95 % = 5,6-14), avec une diminution récente de la mobilité (ORa = 1,8 ; IC95 % = 1,3-2,5), bénéficiant d’une aide professionnelle ou matérielle (ORa = 1,6 ; IC95 % = 1,1-2,3) et avec un antécédent d’hospitalisation dans les trois derniers mois (ORa = 1,5 ; IC95 % = 1,0-2,2). Conclusion. Chez les patients de 75 ans et plus, la fragilité est un facteur de risque majeur associé aux chutes répétées. La prévention des chutes répétées nécessite des stratégies de première ligne permettant d’identifier et de résoudre les marqueurs de fragilité.
A journey of a Filipino pre-service teacher before entering the Department of Education
Authors: Bihasa Donnabel B. , Madrigal Helen B. , Ladia Elizabeth M.
Published: September 2024

The journey of pre-service teachers in the Philippines was a transformative and crucial phase that involved comprehensive preparation, training, and personal growth. This research explored the experiences and challenges encountered by Filipino pre-service teachers and the factors that influenced the duration of their journey before they officially entered the Department of Education (DepEd). The research utilized a mixed-method design. The participants were sixty (60) pre-service teachers from different Teacher Education Institutions across the Philippines. Results showed that the duration of entering DepEd varied for each pre-service teacher based on different factors and their unique circumstances. Additionally, changes in policies, educational reforms, or external factors influenced the timeline for entering the department. The timeline for pre-service teachers to secure employment within the education department ranged from several months to a year or more, depending on the combination of academic requirements, licensure examinations, and bureaucratic processes they needed to complete. The duration of the transition process varied based on individual circumstances, such as qualifications, networking efforts, flexibility, and the specific conditions of the job market and educational institutions in a particular region. These findings implied that educational institutions, policymakers, and stakeholders could make informed decisions and implement targeted reforms that expedited the employment process for pre-service teachers. It was important to strike a balance between efficiency and maintaining high educational standards, ensuring that the reforms contributed to the overall quality of the education system.
Development of Disabled-Friendly Tourism Infrastructure: Providing Accessibility for All Tourists
Authors: Denisa Putri  , Delisa Nur Taufik
Published: September 2024

This research aims to assess the level of accessibility of tourism infrastructure for people with disabilities and analyze the challenges faced in its development. Qualitative research method was employed with descriptive analysis of data from sources such as the Central Statistics Agency (BPS), World Tourism Organization (UNWTO), and previous studies. The findings indicate that tourism infrastructure is still far from adequate in meeting the needs of tourists with disabilities. Lack of regulations, budget constraints, and insufficient staff training are the primary challenges. As a solution, the Development Model of Disability-Friendly Tourism Infrastructure is recommended, including physical design considerations for accessibility, staff training, and provision of easily accessible information. Collaboration among government, tourism industry, and civil society is crucial in creating a more inclusive tourism environment.