bluuebunny/crossref_metadata_2025 huggingface dataset:
Breed composition and allocation of beef cattle at Russia
Authors:   Nizhny Novgorod State Engineering and Economic University, Knyaginino, Russia, Shamina Olga V. , Chinarov Vladimir I. ,   L.K. Ernst Federal Science Center for Animal Husbandry, Podol’sk, Russia
Published: June 2024

The intensity of substitution of dairy cattle by beef cattle for the most regions of Russia mainly depended on the achieved productivity level of dairy cattle breeds. The higher the level of intensification at dairy cattle breeding, the lower the meat potential of the industry, because of decreasing of cows’ reproduction ability and the duration of theirs economic use. The problem of beef supply the country’s population is aggravated by the lack of expanded reproduction at the most numerous livestock populations of dairy productivity. In 2022, the natural decline (the excess of retired cows over the number of reared and calved heifers) of Holstein breed (51.3% of cattle livestock at Russia) was - 2.4%. Over the last year, beef production per capita at dairy cattle decreased by 4.6% and amounted to only 9.3 kg and 1.8 kg at beef cattle. Beef consumption reached 12.7 kg per person per year, taking into account the export-import balance, with a rational consumption rate of 20 kg. In order to meet the paid demand for beef and, as a result, to solve the problem of import substitution for this type of meat, it is necessary to increase the number of specialized meat breeds of cattle by 2.1 times, that is, by more than 1.2 million cows. For the fully providing with domestic beef to the population of our country according to nutrition standards, the livestock should increase by 6.7 times (with the existing meat productivity). The results of the latest bonification of beef cattle in Russia demonstrates that this aim will be impossible in the next decade with using only the internal resources of the country.
AS MUDANÇAS NOS HÁBITOS DE CONSUMO CAUSADOS PELA PANDEMIA DO NOVO CORONAVÍRUS
Authors: Souza Júnior Armando , De Lima Alves Daniel José
Published: June 2024

Este artigo apresenta um estudo sobre as mudanças nos hábitos de consumo em um grupo de consumidores tradicionais causados pela pandemia da COVID-19. Foi realizada uma pesquisa qualitativa de natureza exploratória, através de entrevistas com roteiro semiestruturado, sendo os dados tratados através da análise de conteúdo. Os resultados apontam para um crescimento significativo de consumidores no e-commerce impulsionados pelo agravamento da pandemia durante o último ano e de fatores como preço e frete mais atraentes, dessa forma o mercado também se tornou muito competitivo o que impulsionou a utilização de estratégias de Marketing Digital, com destaque para o e-mail marketing. Além disso, foram apontadas diversas opiniões positivas e negativas a respeito deste novo segmento de mercado, sendo as negativas decisivas para a preferência dos entrevistados pelo mercado convencional de lojas físicas e shoppings. Desta forma, foi constatado que houve uma adaptação no modo de realizar compras, muitos migraram para o mercado virtual, mesmo que de forma temporária, e tiveram uma experiência nova no modo de ver, escolher e adquirir um produto.
CORRELAÇÃO ENTRE A EXPANSÃO MONETÁRIA DE M2 E DAS COMMODITIES LIGADAS AO CONSUMO E PRODUÇÃO
Authors: Knebel Del Frari Eduardo , Baggio Daniel Knebel , Brum Argemiro Luís
Published: June 2024

Desde antes dos anos 2000 o FED (Federal Reserve/EUA) vem aumentando a base monetária de dólares, representada por M2, o qual corresponde a soma de M1(papel moeda que está em poder público + depósitos à vista) mais o total de depósitos especiais remunerados de curto prazo (Fundos de Investimentos, Poupança etc.) e também títulos públicos de alta liquidez. Nota-se que quanto mais tempo passa, maior é a taxa de crescimento de M2. Da mesma forma, os ativos financeiros, tanto os ligados ao consumo quanto os ligados à produção, também sobem, denotando certa correlação entre ambos os tipos de ativos. No período de 2020-2021, em meio à crise do COVID-19, notou-se a maior expansão monetária já vista de M2, em forma de estímulos para a economia em geral. Neste contexto, o problema a ser respondido neste artigo é qual a relação existente entre os retornos da base monetária representada por M2 e dos ativos financeiros, seja commodities ou índice de bolsa. O objetivo principal do mesmo é responder se existe correlação entre a expansão monetária da M2 e os altos retornos obtidos pelos ativos ligados ao consumo, produção e investimentos. A metodologia utilizada se dá através de um modelo de desvio padrão em que cada nível de desvio ocorre em um patamar diferente. Isso acontece por conta do cálculo de desvio que considera a volatilidade de cada ativo. Assim, foi possível fazer uma análise dos resultados, considerando a particularidade de cada um dos ativos. Com este modelo foi possível comparar o desvio padrão de cada ativo com o agregado M2. Ou seja, foi possível determinar, de forma quantitativa, os ativos mais influenciados pelo evento de aumento da base monetária aqui retratado. Tem-se, como resultado principal, que o consumo sendo o mais impactado, o mesmo fica retratado no comportamento dos ativos ligados às commodities agrícolas e à construção civil. Da mesma forma, porém, em menor proporção, se retrata no S&P500, o qual reflete as expectativas do mercado sobre os resultados futuros das empresas em geral. Em contraste, o Ouro Futuro, que representa o ativo não ligado ao consumo, sendo uma reserva de valor, apresentou um retorno muito menos relevante.
INOVAÇÃO EM CUSTOS NA GESTÃO PÚBLICA: UMA SÍNTESE DO CONCURSO PROMOVIDO PELA SECRETARIA DO TESOURO NACIONAL - STN
Authors: Oliveira Euzébio Dias de , Nottar Daiane Inácio da Silva , Cescon José Antonio , Dechechi Eduardo César
Published: June 2024

O estudo tem por objetivo oferecer uma síntese para benchmarking dos aspectos inovadores em custos, apresentados pelos órgãos públicos finalistas do 1.º Concurso Inovação em Custos, promovido pela Secretaria do Tesouro Nacional em 2022. Trata-se de uma pesquisa bibliográfica e descritiva, com abordagem qualitativa. Foram identificadas boas práticas dentre os quais destaca-se a estruturação de unidade e/ou designação de equipe responsável pelo sistema de custos; a utilização de software de Business Intelligence para demonstração das informações; a utilização das informações do Programa de Gestão por Desempenho (PGD) como ferramenta auxiliar para identificação da carga horária aplicada nas atividades; a elaboração de indicadores para promover a redução dos custos; a associação de dimensões físicas dos custos; e a tempestividade das informações de custos, por meio da integração dos painéis demonstrativos com as fontes de dados e emissão de relatórios frequentes. Tendo em vista a relevância das informações obtidas, cabe destacar a importante contribuição do 1.º Concurso Inovação em Custos para a divulgação dos modelos e boas práticas permitindo a realização de benchmarking para o desenvolvimento, adoção ou melhorias dos sistemas de custos pelos órgãos públicos.
GESTÃO DE CUSTOS EM EMPREENDIMENTOS HOTELEIROS
Authors: Soares José Cesanildo dos Santos , De Freitas Brandão Isac
Published: June 2024

A gestão de custos pode ser útil no processo de tomada de decisão em empreendimentos hoteleiros, contribuindo para a sustentabilidade financeira destas organizações. Entretanto, a pesquisa empírica sobre gestão de custos na Hotelaria tem focado em empreendimentos de grande porte, e tem mostrado que suas ferramentas têm sido pouco aplicadas em empreendimentos hoteleiros de pequeno porte. Com o objetivo de analisar a utilização de ferramentas de gestão de custos para empreendimentos hoteleiros de pequeno porte, realizou-se estudo de caso em um hotel de pequeno porte da cidade de Baturité-CE. A partir da revisão de literatura sobre gestão de custos na Hotelaria e de dados obtidos por entrevista e observação não participante com a gestora do empreendimento, foram sugeridas medidas para controles de vendas e receitas, controle dos custos por departamentalização, controle de estoques e imobilizado, cálculo do resultado econômico, análise de custos por meio de custeio variável e utilização do método misto para a formação do preço da diária. A principal contribuição do trabalho foi discutir as ferramentas da gestão de custos que podem ser empregadas em empreendimentos hoteleiros de pequeno porte, e os benefícios que estas ferramentas podem trazer ao processo de tomada de decisão gerencial destes empreendimentos.
Creation of soil-protective phytocenoses of essential oil plants in the conditions of the Southern Steppe of Ukraine
Authors:   Mykolayiv National Agrarian University, Manushkina Т.
Published: June 2024

The purpose of the work was to study the adaptive properties and features of growth, development and formation of soil-protective phytocenoses of common lavender and medicinal hyssop in the conditions of the anthropogenically transformed ecosystem of the Southern Steppe of Ukraine. A high survival rate of essential oil plants was established – 89.7–92.5% and winter resistance 81.5–98.1%. During three years of vegetation, lavender plants formed bushes with a diameter of 62.4-89.6 cm. The highest yield of lavender plants was formed in the third year of vegetation, 5.29-5.84 t/ha at standard humidity. The highest yield of flower raw material of hyssop was formed in the third year of cultivation – 10.94–12.43 t/ha. The highest indicators of projective coverage of plants were formed in the third year of cultivation: in hyssop - 75.2-83.7%, in narrowleaved lavender - 62.5-58.4%, which allows the use of these essential oil plants for reclamation of anthropogenically transformed territories.
The use of microwave radiation for the processing of agricultural crops
Authors:   Mykolayiv National Agrarian University, Martynenko V. , Rudenko А. , Mardziavko V.
Published: June 2024

The creation of modern power sources in the microwave range to combat potato pests in the vegetative layer includes the use of the latest semiconductor materials and their combinations, new physical principles for the creation of active elements, the development of precise technological operations and equipment that provide small sizes of structural elements, reliability of connections of active elements and microwave circuits, and constant monitoring of parameters and characteristics during operation
Forms of Self-Harm Behavior in Adolescent Students at Boarding School
Authors: Musslifah Anniez Rachmawati , Tjahjono Heru Kurnianto , Khilmiyah Akif , Suud Fitriah M.
Published: June 2024

Stress has an impact on uncontrolled negative emotions, which can cause individuals to engage in counterproductive behaviors such as self-harm. Self-harm is someone's act of hurting or even injuring themselves. Self-harm is a self-destructive behavior that individuals engage in to cope with emotional pain. Teenagers experience this condition more often than anyone else. Female students often encounter adolescents with similar conditions. This paper aims to determine the forms of self-harm behavior among teenage female students at boarding schools in Central Java. This study employs a qualitative research methodology with a phenomenological approach. The main subjects were three female students aged 18–21 who had engaged in self-harm behavior for at least five days or more and had been doing so for several years, as well as three supporting subjects. Data collection techniques use interviews, observation, and documentation. According to the research results, all subjects tend to self-harm when they feel pressure or have problems. Other significant research further confirms this. Adolescent female students who commit self-harm find comfort in themselves. External relationships do not provide such comfort. In research subjects, the symptoms of self-harm behavior are described as physical symptoms, psychological symptoms, and social phenomena. Meanwhile, factors that influence teenage female students to commit self-harm include genetic factors, biological factors, environmental factors, and psychological factors.
Comparison of Undergraduate Religious Education Curriculum in Indonesia and Malaysia
Authors: Ismail Ahmad , Junaedi Mahfud , Hassan Zainudin bin , Nasikhin Nasikhin
Published: June 2024

This study aims to analyze the differences in the undergraduate curriculum of Islamic teacher education in Indonesia and Malaysia. This study is a qualitative type where data were collected through interviews, observations, and document analysis. The study, which took place at UIN Walisongo Semarang, Indonesia, and the University of Technology Malaysia, showed that there are differences in the structure and management of the curriculum of Islamic religious education study programs, namely; 1) In Indonesia, a bachelor's degree in Islamic religious teacher education can only be obtained by attending university immediately after students complete high school. In contrast, in Malaysia, high school graduates are required to follow one of the matriculation, foundation, or diploma programs for two years before continuing their undergraduate education at the university or the Institute of Teacher Education (IPG). 2) To complete a bachelor's degree in Islamic education, Indonesian students must complete 144 credits in a minimum of 3.5 years and a maximum of 7 years, while in Malaysia only 128 credits are required to be completed in a minimum of 4 years and a maximum of 6 years. 3) Although both are supervised by the dean, the curriculum of the Islamic education study program in Indonesia is completely under the control of the chairperson of the study program, while in Malaysia, 40% is designed by the School of Education department (pedagogy area) and 60% is managed by the Tamaddun Academy (professional and social-personality ability area).
Keberlangsungan UMKM Saat Ada dan Tidaknya Tiktok Shop Prespektif Persaingan Pasar Syariah (Studi Di Pasar Panorama Kota Bengkulu)
Authors: Aldo Aldo , Isnaini Desi , Putry Nurrahmah
Published: June 2024

Based on the perspective of sharia market competition, the aim of the research is to find out the sustainability of MSMEs in the Panorama market of Bengkulu city when there are and are not TikTok shops based on the perspective of sharia market competition. To find out how efforts are made by MSME players in the Panorama market of Bengkulu city. in facing market competition when there is or is not a TikTok shop based on the perspective of sharia market competition. The type of research used is field research with data collection methods, namely observation, interviews and documentation with a descriptive qualitative approach in analyzing the data. The subjects in this research are MSME traders in the Bengkulu City Panorama Market. The results that emerge from this research are the sustainability of MSMEs in the Bengkulu City Panorama Market when there are no TikTok shops. The Bengkulu City Panorama Market MSMEs do not manage employees and customers, lack of product innovation and sales, some even don't do it at all, lack of creativity and innovation among MSME players, dishonesty and openness regarding purchasing capital and profits taken, related to the efforts made by MSME players, including continuing to sell at the stalls they own. do not try to compete by selling on TikTok shops or other e-commerce, while a small part of the traders only post normally on Whatsapp, Facebook and Instagram. Therefore, if viewed from the perspective of sharia market competition, the things mentioned above are not in accordance with Fatahana's nature, namely professionalism. and tabigh, namely conveying things about the product truthfully.
Pengaruh Tax Innovation, Taxpayer Awareness, Tax Knowledge, Tax Sanction, Kualitas Pelayanan Fiskus dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak PBB-P2
Authors: Ananda Anggi Bela , Kurniawati Lintang
Published: June 2024

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh tax innovation, taxpayer awareness, tax knowledge, tax sanction,  kualitas pelayanan fiskus dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Pagak Kabupaten Sragen dengan jumlah populasi sebanyak 2.579 Wajib Pajak  dan bertujuan untuk mengkaji perihal efektivitas dari variabel-variabel tersebut berdasarkan persepsi dari masyarakat dalam meningkatkan kesadaran pembayaran pajak di Indonesia. Metode kuantitatif digunakan dalam penelitian ini sebagai metodologi penelitiannya. Survey, observasi langsung, dan penyebaran kuisioner dalam penelitian ini dipilih untuk digunakan sebagai teknik dalam pengumpulan data. Hasil penelitian ini menunjukkan bahwa variabel Tax Innovation, Kualitas Pelayaan Fiskus dan Kepercayaan pada Pemerintah tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak PBB-P2, Sedangkan variabel Taxpayer Awarness, Tax Knowledge dan Tax Sanction berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak PBB-P2.
Strategi Penguatan Potensi Lokal UMKM Batik Tulis Goluak Loge Untuk Mendukung Pembangunan Di Desa Logas Kabupaten Kuantan Singingi
Authors: Zuryani Hilmah , Budiartiningsih Rahmita , Kurniasih Cut Endang , Zulfadil Zulfadil , Rabialdy Fakhri
Published: June 2024

This research aims to analyze strategies for strengthening the local potential of Goluak Loge Batik Tulis MSMEs to support development in Logas Village, Kuantan Singingi Regency. Data was collected through questionnaires and interviews with respondents, namely the Logas Village government, Goluak Loge Written Batik MSME Workers and village residents who had bought the batik. The analysis uses SWOT and qualitative descriptive. The research results show that based on the SWOT analysis diagram image, this strategy is in quadrant 2 (OW). The strategy used is to change the old strategy into a new strategy, because stability in quadrant 2 indicates that this MSME is weak but has great opportunities. If you change your strategy, these MSMEs have the potential to continue to grow.
Analisis Break Even Point (BEP) Sebagai Perencanaan Laba Pada UMKM Kerupuk Asoy Rengasdengklok Karawang
Authors: Widyasari Yessy Shafira Danti , Sihabudin Sihabudin , Fauji Robby
Published: June 2024

UMKM Kerupuk Asoy is a business that produces crackers made from wheat flour and starch. The average production carried out by UMKM Asoy Crackers in a month reaches 420 to 480 bales. Break even point (BEP) analysis is an analytical technique used to determine conditions where a company in carrying out its activities does not make a profit and does not suffer a loss or the amount of income is equal to the amount of costs incurred. The aim of this research is to find out how much break even point and margin of safety experienced and achieved UMKM Kerupuk Asoy in August 2023 and to make a profit plan in October 2023 to achieve the profits expected UMKM Kerupuk Asoy. This research uses break even point data analysis and margin of safety analysis. The method used in this research is a quantitative descriptive approach by presenting a summary of the data and values calculated based on the data collected. The results of this research show that there is a difference in achieving the break-even point in rupiah and quantity, this is due to differences in sales volume.
Keywords: UMKM, Break Even Point, Margin of Safety, Profit Planning
The Effect of Financial Literacy, Internal Control Systems, and Accounting Information Systems on the Quality of MSME Financial Statements in Bandung City
Authors: Arrasyidah Haifa , Syarif Hj. Devyanthi
Published: June 2024

MSMEs struggle with capital, HR, responsibility, and the law. MSME stakeholders struggle with responsibility. MSMEs are booming. However, many MSME members manually record financial transactions. Some folks also don't track their finances. The authors used quantitative descriptive and verification methods for this investigation. Bandung City has 4,309 MSME actors that embraced SAK EMKM Financial Accounting Standards. Profit and loss statements and other financial data illustrate firm performance. Financial reports list assets and responsibilities. Financial reports aid business decisions. According to their financial accounts, Bandung City MSMEs can benefit from financial literacy. Bandung City's Financial Statements' Quality the Internal Control System barely affects MSMEs. Accounting information systems improve financial statements partially. Accrual accounting, financial literacy, and internal control mechanisms improve Bandung City SMEs' financial statements
Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Sistem Pembayaran Digital: Analisis Bibliometrik
Authors: Triwahyudi Ferdy Achmad , Yuhertiana Indrawati
Published: June 2024

This study aims to determine the development of publications on the topic of using Quick Response Indonesian Standard (QRIS) as a digital payment system from 2018-2023 and find out scientific articles that have the highest number of citations on the topic of using Quick Response Indonesian Standard (QRIS) as a digital payment system. Data collection was carried out using Google Scholar with QRIS keywords and digital payment systems. With the categories used, namely article titles, abstracts, and keywords in vulnerable time 2018-2023. Search results show that there are 568 articles, but that number are documents of various forms. While the form of articles that researchers want is only in the form of journal articles, so that from a total of 568 only 261 articles are left in the form of journals. The number of such articles will be managed through VOSviewer 1.6.20 software. Of the 268 journal articles, many of them discuss the use of QRIS as a digital payment system in the MSME (Micro, Small and Medium Enterprises) sector. This is very interesting because MSMEs are a small business sector that has limited resources so they lack technological competence, but many studies have explored the use of QRIS in this sector. The use of QRIS, ease of use of QRIS, financial literacy, and the impact of using QRIS are clusters that have been of concern to previous researchers.
Pengaruh Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Guru Di Sd Quran Terpadu Nurul Islam Johar Karawang
Authors: Putri Geby Satama , Wanta Wanta , Hidayaty Dwi Epty
Published: June 2024

Para guru menghadapi sejumlah tantangan berkaitan dengan faktor lingkungan dan disiplin kerja saat ini. Salah satu masalah utama adalah ketersediaan infrastruktur pendidikan yang memadai, yang masih kurang termasuk ruang kelas dan fasilitas belajar yang layak. Tujuan penelitian ini adalah untuk menilai bagaimana lingkungan kerja dan disiplin kerja mempengaruhi kinerja guru di SD Quran Terpadu Nurul Islam Johar Karawang. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner. Sampel yang digunakan berjumlah 52 orang (sampel jenuh). Analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa lingkungan kerja secara parsial tidak berpengaruh positif terhadap kinerja guru, sementara disiplin kerja secara simultan berpengaruh positif terhadap kinerja guru. Peneliti menyimpulkan bahwa disiplin kerja dapat meningkatkan kinerja guru dan berdampak positif pada kualitas pengajaran dan pembelajaran. Temuan ini memiliki implikasi penting bagi pengembangan kebijakan dan praktik manajemen di lingkungan pendidikan.
Kata kunci: lingkungan kerja, kinerja guru, disiplin.
 
ABSTRACT
                Teachers face a number of challenges related to environmental factors and work discipline today. One of the main issues is the availability of adequate educational infrastructure, which is still lacking including proper classrooms and learning facilities. The purpose of this study was to assess how work environment and work discipline affect teacher performance at Nurul Islam Integrated Quranic Elementary School in Johar Karawang. The research method used is quantitative with data collection techniques through distributing questionnaires. The sample used amounted to 52 people (saturated sample). Data analysis used multiple linear regression with the help of SPSS software version 29. The results showed that the work environment partially had no positive effect on teacher performance, while work discipline simultaneously had a positive effect on teacher performance. The researcher concluded that work discipline can improve teacher performance and have a positive impact on the quality of teaching and learning. The findings have important implications for the development of management policies and practices in educational settings.
Islamic Bank Financial Performance Analysis: Influence and Causes
Authors: Santoso Muhammad Rifky
Published: June 2024

Analysis of the financial performance of Islamic banks is mostly done by experts. This analysis uses many models, such as liquidity. In addition to assessing the financial performance of the Islamic bank itself, this financial performance analysis also refers to its influence on other factors such as economic growth. By using a literature study, this article analysis what influences and is influenced by the financial performance of Islamic banks. This article finds that the financial performance of Islamic banks influences external factors such as economic growth and internal factors such as credit risk. This financial performance is also influenced by external factors, such as economic growth, and internal ones, such as CSR disclosure. The financial performance of Islamic banks is also used to compare it with the performance of conventional banks and fellow Islamic banks in different countries. Each researcher in the sampled article uses a different analytical method according to his research objectives. Islamic banks have a unique performance analysis method that does not exist in conventional banks, namely financing measurement using non-profit loss-sharing and profit loss-sharing schemes
Pengaruh Kepercayaan Merek Dan Promosi Terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen Pengguna Shopee Di Surabaya
Authors: Wiyanti Alifah Rizky , Farida Siti Ning
Published: June 2024

This research aims to understand the impact of brand trust and promotions on consumer loyalty using consumer satisfaction among users of the Shopee e-commerce application in Surabaya. This research uses a quantitative type of research. Use of purposive sampling technique as a tool to determine the sample. This research used a sample of 100 respondents. The population criteria required for the research are users of the Shopee e-commerce application in people who live in Surabaya and have used and made purchases at least twice on the Shopee application. Distributing Google forms was carried out as a technique for collecting the data needed for this research. The form was then distributed online with the aim that the research could reach people living in Surabaya who of course met the required criteria. This type of research data uses primary data. Primary data was collected directly by distributing questionnaires to respondents. The data was analyzed with Partial Least Square (PLS) using the Smart PLS 3 application. The research results explained that a relevant influence was found between the brand trust and promotion variables on the Shopee consumer satisfaction variable. Apart from that, consumer satisfaction, brand trust and promotions also have an impact on Shopee consumer loyalty. This research also proves that a significant influence was found between the brand trust and promotion variables on the Shopee consumer loyalty variable through consumer satisfaction.
Pengaruh Penerapan Akuntansi, Laporan Keuangan, Dan Payment Gateway Terhadap Kinerja UMKM Usaha Rumah Makan Di Kabupaten Sukoharjo (Tahun 2023)
Authors: Evitria Nggir , Supartini Supartini , Abdullah Syahriar
Published: June 2024

Penelitian ini menguji kembali penelitian dari Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) dan Pangestu, R., & Rita, M. R. (2022) dan dalam tujuan penelitian ini adalah untuk mengetahui pengaruh dari: (1) Penerapan Akuntansi, (2) Laporan Keuangan, dan (3) Payment Gateway terhadap Kinerja UMKM Usaha Rumah Makan di Kabupaten Sukoharjo. Penelitian ini menggunakan pendekatan data kuantitatif, dengan metode simpel random sampling untuk pengambilan sampel secara acak. Jumlah sampel dalam penelitian ini adalah 100 responden, yang merupakan pemilik rumah makan. Teknik pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Hasil penelitian menggunakan uji t menunjukkan bahwa variabel penerapan akuntansi dan payment gateway berpengaruh terhadap kinerja UMKM, sementara variabel laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Namun, hasil uji F menunjukkan bahwa variabel penerapan akuntansi, laporan keuangan, dan payment gateway secara bersama-sama berpengaruh terhadap kinerja UMKM. Hasil dari uji koefisien determinan R² menunjukkan nilai Adjusted R Square yang menunjukkan bahwa variabel yang telah diteliti mampu menjelaskan sekitar 35,5%, sementara sisanya sebesar 64,5% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.
Kata Kunci : Penerapan Akuntansi, Laporan Keuangan, Payment Gateway, dan kinerja UMKM
ABSTRACT
This research reexamines research from Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) and Pangestu, R., & Rita, M. R. (2022) and the purpose of this study is to determine the influence of: (1) Application of Accounting, (2) Financial Statements, and (3) Payment Gateway on the Performance of MSMEs Restaurant Business in Sukoharjo Regency. This study used a quantitative data approach, with a simple random sampling method for random sampling. The number of samples in this study was 100 respondents, who were restaurant owners. The data collection technique was carried out through a questionnaire with Likert scale. The results of the study using the t test showed that the variable application of accounting  and payment gateways had an effect on the performance of MSMEs, while the variables of financial statements did not affect the performance of MSMEs. However, the results of the F test show that the variables of the application of accounting, financial statements, and payment gateways together affect the performance of MSMEs. The results of the R² determinant coefficient test show the Adjusted R Square value which shows that the variables that have been studied are able to explain about 35.5%, while the remaining 64,5% is influenced by other factors that were not studied in this study.
NFTs And Branding: A Marketer's Guide to The Digital Art Craze
Authors: Rahmani Shinta , Kamila Edita Rachma , Violita Cynthia Eka
Published: June 2024

This research explores the integration of Non-Fungible Tokens (NFTs) into branding strategies within PT. BISI International, TBk, focusing on the agricultural sector. Utilizing a quantitative approach with a sample of 80 participants, the study investigates the direct and indirect effects of Social Media Engagement (SME) and Marketing Strategy Adoption on Consumer Perception and Market Understanding of NFTs and Branding. The findings reveal significant direct effects of Social Media Engagement and Marketing Strategy Adoption on Consumer Perception and Market Understanding of NFTs and Branding, highlighting the pivotal role of social media engagement and strategic adoption of NFTs in shaping consumer perception and market understanding. Moreover, the study identifies a significant indirect effect of Social Media Engagement on Market Understanding of NFTs and Branding through Consumer Perception, underscoring the mediating role of consumer perception in driving market understanding. However, the indirect effect of Marketing Strategy Adoption on Market Understanding of NFTs and Branding through Consumer Perception is found to be non-significant, suggesting a nuanced relationship between marketing strategy adoption, consumer perception, and market understanding. These insights provide valuable implications for marketers seeking to leverage NFTs to enhance brand positioning, consumer engagement, and market understanding within the agricultural sector.
Pengaruh Skeptisme Profesional, Pengalaman Auditor, Dan Independensi Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris KAP Di Kota Jakarta)
Authors: Aryotama Hendardi
Published: June 2024

This research aims to determine the influence of professional skepticism, auditor experience and independence on the auditor's ability to detect situations. The population of this study are auditors who worked on the Public Accounting Firm (KAP) in city of Jakarta. The data collectiontechnique in this research used a questionnaire. This type of research is causal associative research. The number of samples collected was 60 people. The sampling technique used was convenience sampling. The results of this research show that: 1) Professional Skepticism has a positive effect on the Auditor's Ability to Detect Fraud. 2) Auditor experience has a positive effect on the auditor's ability to detect fraud. 3) Independence has a positive effect on the Auditor's Ability to Detect Fraud. 4) Professional Skepticism, Auditor Experience, and Independence together influence the Auditor's Ability to Detect Fraud.
Faktor yang Mempengaruhi Sikap dan Niat Warga Negara Indonesia untuk Menggunakan Open Government Data
Authors: Permatasari Sephia Ayu , Suryaningrum Diah Hari
Published: June 2024

Penelitian ini bertujuan untuk membahas pengaruh dari delapan faktor terhadap sikap warga negara terhadap open government dan government 2.0, dan apakah sikap ini mempengaruhi niat mereka untuk menggunakan Open Government Data di Indonesia, yang merupakan salah satu negara pendiri Open Government Partnership (OGP). Penelitian ini menggunakan metode kuantitatif memakai sumber data primer yang didapatkan dari penyebaran kuesioner. Populasi dalam penelitian ini adalah warga negara Indonesia. Peneliti mengambil sampel dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 292 sampel. Teknik yang dipakai untuk analisis data adalah partial least square. Hasil penelitian ini menunjukkan bahwa tiga faktor, yaitu kemudahan penggunaan, kegunaan, dan kompetensi internet memiliki pengaruh terhadap sikap warga negara terhadap open government dan government 2.0, dan sikap ini mempengaruhi niat warga untuk menggunakan Open Government Data (OGD). Hasil pada penelitian ini berkontribusi dengan memberikan informasi yang bermanfaat sehingga pembuat kebijakan pemerintah dapat mengarahkan inisiatif open government, mendidik warga tentang nilai dan kegunaan pemerintahan elektronik, dan lebih melibatkan masyarakat untuk berkontribusi dalam kontrol sosial.
Pengaruh Efisiensi Modal Kerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Medis 2015-2021
Authors: Manurung Johan , Siagian Harlyn , Hutabarat Francis
Published: June 2024

Ditengah-tengah keadaan ekonomi yang tidak menentu, persuahaan perlu mencapai tingkat  profitabilitas yang tinggi agar tetap bertahan ditengah persaingan antar usaha yang semakin sengit. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal kerja (working capital turnover) dan likuiditas (current ratio) terhadap profitabilitas. Metode penelitian yang digunakan adalah kualitatif komparatif, menggunakan data sekunder, data diperoleh dari Bursa Efek Indonesia, dengan populasi sebanyak 11 perusahaan melaporkan laporan keuangan mulai tahun 2015 secara konsisten hingga tahun 2021 dalam Bahasa Indonesia. Purposive sample yang dikumpulkan berjumlah 60 laporan keuangan dianalisis dengan tehnik analisis regresi data panel diolah dengan SPSS 26.0. Hasil uji asumsi klasik mengidentifikasian bahwa data yang digunakan dalam penelitian adalah normal dari empat pengujian yang dilakukan. Uji hipotesis t menggambarkan bahwa WCTO tidak memiliki pengaruh terhadap RAO, sementara CR berpengaruh signifikan terahadap ROA. Hasil Uji hipotesis f menggambarkan bahwa WCTO dan CR berpengaruh secara simultan terhadap ROA. Uji Regreasi berganda mengambarkan 50,4% Tingkat keuntungan mendapatkan pengaruh dari dari perputaran modal kerja dan likuiditas. Sementara sebesar 49,6% d dipengaruhi oleh variable yang tidak diteliti  atau variabel lainnya di luar persamaan regresi ini. Bagi perusahaan yang bergerak di bidang kesehatan dan alat kesehatan, perkembangan modal kerja bersifat tidak tetap dan jumlahnya tidak besar, namun likuiditasnya sangat baik dan umumnya di atas rata-rata bahkan untuk perusahaan kesehatan.  Hal ini mempengaruhi tingkat profitabilitas yang dicapai sangat baik yaitu sebesar 8,9% dibandingkan dengan rata-rata industri biasanya sebesar 5-20%.
Analisis Perbandingan Pengaruh Suku Bunga BI, Money Supply, Inflasi, Dan Kurs Dolar Terhadap Indeks Saham: Studi Kasus LQ45 Dan Jakarta Islamic Index Di Bursa Efek Indonesia
Authors: Albert Albert , Soeindra Victor , Dananjaya Yanuar
Published: June 2024

Penelitian ini menganalisis pengaruh suku bunga BI, money supply, inflasi, dan kurs dolar terhadap performa dua indeks saham utama di Bursa Efek Indonesia, yaitu LQ45 dan Jakarta Islamic Index, selama periode Januari 2013 hingga Desember 2022. Dengan menggunakan metode analisis regresi, temuan penelitian mengungkapkan bahwa suku bunga BI memiliki pengaruh positif terhadap kedua indeks saham, sementara money supply, inflasi, dan kurs dolar menunjukkan pengaruh negatif terhadap kedua indeks saham. Koefisien determinasi sebesar 6,3% untuk LQ45 dan 11,3% untuk Jakarta Islamic Index menandakan bahwa sebagian variabilitas dalam kinerja kedua indeks dapat dijelaskan oleh kombinasi faktor-faktor yang diteliti. Dengan 100 sampel yang diperoleh melalui teknik purpose sampling, penelitian ini memberikan wawasan yang berharga bagi pemangku kepentingan pasar keuangan, investor, dan pengambil kebijakan. Hasil ini memberikan dasar untuk merancang strategi investasi dan manajemen risiko yang lebih efektif dalam menghadapi dinamika pasar modal Indonesia selama periode penelitian. Penelitian ini berpotensi menjadi landasan untuk penelitian lebih lanjut dan memberikan kontribusi penting dalam memahami hubungan kompleks antara faktor ekonomi makro dan pergerakan indeks saham.
 
Kata Kunci: Suku Bunga BI, Money Supply, Inflasi, Kurs Dolar, Indeks Saham, LQ45, Jakarta Islamic Index, Bursa Efek Indonesia
The Effect Of Corporate Social Responsibility, Profitability And Company Growth On Company Value: Case Study Of An Agricultural Company Listed On The Indonesian Stock Exchange In 2020-2022
Authors: Al-Haq Zein Maula Naufiana , Yuliati Yuliati
Published: June 2024

The rapid business development in Indonesia, marked by the number of new companies listed on the IDX, causes more competitive competition. This means the company must be able to make investors interested in investing by increasing the company's value. A small company value indicates a need for more investor interest in the company. One of the industries that have this problem is agricultural industry companies on the IDX. This study aims to determine the effect of CSR, Profitability, and Company Growth on Company Value in agricultural companies listed on the IDX in 2020-2022. Data was obtained from financial reports and sustainability reports of agricultural companies registered on the IDX during 2020-2022 using a purposive sampling technique. The analysis used is multiple linear regression analysis. (1) CSR has a negative effect on company value; (2) Profitability has no influence on company value; (3) Company growth has a positive effect on company value; (4) Company value can be influenced simultaneously by CSR, Profitability, and Company Growth.
Pengaruh Profitabilitas, Likuiditas, Leverage, Kinerja Lingkungan, Dan Kepemilikan Manajerial Perusahaan Terhadap Pengungkapan Emisi Karbon
Authors: Gunawan Omega Fransisca , Aryati Titik
Published: June 2024

Topik pada penelitian ini berdasarkan adanya dampak lingkungan berupa emisi karbon akibat dari aktivitas bisnis dan operasional perusahaan yang memberikan efek terhadap perubahan iklim. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Likuiditas, Leverage, Kinerja Lingkungan, dan Kepemilikan Manajerial Perusahaan Terhadap Pengungkapan Emisi Karbon. Populasi yang digunakan pada penelitian ini adalah perusahaan Industri Dasar Kimia, Aneka Industri, Industri Barang Konsumsi, Pertambangan, dan Pertanian yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Jenis data yang digunakan adalah data sekunder, yaitu data yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Penentuan sampel menggunakan metode purposive sampling yang menghasilkan sampel 21 perusahaan. Teknik analisis data pada penelitian menggunakan analisis regresi linear berganda. Hasil dari penelitian yang dilakukan menunjukkan bahwa profitabilitas perusahaan berpengaruh negatif terhadap pengungkapan emisi karbon dan kinerja lingkungan berpengaruh positif terhadap pengungkapan emisi karbon. Sedangkan likuiditas, leverage, kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan emisi karbon.
Analisis Strategi Digital Marketing, Kualitas Pelayanan Dan Inovasi Produk Terhadap Keunggulan Bersaing Pada Jasa Wedding Planner Sanggar Liza
Authors: Chintany Keyvia Setio , Rangkuti Freddy
Published: June 2024

Berdasarkan dengan perhitungan Digital Marketing dengan nilai koefisien sebesar 0,266 dengan taraf signifikan 0,000 < 0,05. Dapat dikatakan, bahwa terdapat pengaruh positif antara Digital Marketing terhadap Keunggulan Bersaing yang terlihat dari pengujian hipotesis pada variable tersebut. Selanjutnya, pada variable Kualitas Pelayanan hipotesis yang diajukan juga diterima, bahwa terhadap pengaruh antara Kualitas Pelayanan dengan Keunggulan Bersaing. Dalam perhitungan Kualitas Pelayanan dengan nilai koefisien 0,513 dengan taraf siginikan 0,000 < 0,05. Dapat dikatakan, bahwa terdapat pengaruh positif antara Kualitas Pelayanan terhadap Keunggulan Bersaing yang terlihat dari pengujian hipotesis pada variable tersebut. Sementara itu, untuk satu hipotesis pada variable Inovasi Produk yang diajukan, yaitu tidak terdapat pengaruh antara Inovasi Produk dengan Keunggulan Bersaing, atau Inovasi Produk memiliki hubungan yang negative terhadap Keunggulan Bersaing. Dengan perhitungan Inovasi Produk dengan nilai koefisien sebesar -0,120 dengan taraf signifikan 0,147 > 0,05. Dapat dikatakan, bahwa terdapat pengaruh negatif antara Inovasi Produk terhadap Keunggulan Bersaing Berdasarkan nilai Standardized Coefficient, maka didapatkan bahwa kualitas pelayanan memiliki nilai paling tinggi, artinya kualitas pelayanan menjadi variable paling berpengaruh terhadap keunggulan bersaing.
 
Kata Kunci: Strategi Digital Marketing, Kualitas Pelayanan, Inovasi Produk, Keunggulan Bersaing, Wedding Planner Sanggar Liza.
Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Bumn Dengan Bums Yang Terdaftar Di BEI Tahun 2020-2022
Authors: Al-Fansuri Fikron Achmad , Hidayat Rendra Arief
Published: June 2024

The research was conducted to find the results of differences in financial performance through profitability, liquidity, solvency and activity ratios in state-owned and private pharmaceutical companies in 2020-2022, where the novelty phenomenon is the phenomenon from the time of Covid-19 to after Covid-19. Because researchers see the problem of state-owned pharmaceuticals experiencing losses while private companies experience profits with the same company size. The research used independent sample t-test and Mann Whitney U statistical tests which obtained superior BUMS pharmaceutical results compared to BUMN. The loss factors found in BUMN were losses in sales of vaccines, medical devices and vitamins in 2021-2022, this was caused by BUMN's negligence in managing production volumes and indirectly due to regulations from the Minister of Health and the President regarding the Covid-19 emergency response. The benefits that can be taken by various parties are investment considerations and consideration of the suitability of utilization and production management so that it meets expectations.
Pengaruh Digitalisasi Perpajakan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi
Authors: Sinuhaji Viona Latersia , Purba Heddry , Hutapea Joan Yuliana
Published: June 2024

Penelitian ini bertujuan untuk mengeksplorasi pengaruh dari digitalisasi dan pemahaman tentang perpajakan terhadap kepatuhan pembayar pajak, serta peranan sosialisasi perpajakan sebagai variabel yang memoderasi. Survei ini melibatkan 109 individu dari komunitas Parongpong yang berstatus sebagai wajib pajak dengan menggunakan kuesioner dalam pendekatan deskriptif. PLS-SEM (Partial Squares-Structural Equation Model), dan untuk mengelola data pada penelitian inin, peneliti menggunakan SmartPLS 4. Penelitian ini menggunakan metode Hasil studi mengindikasikan bahwa sosialisasi perpajakan di Parongpong tidak signifikan dalam mempengaruhi kepatuhan pembayar pajak. Temuan utama menunjukkan bahwa baik pemahaman tentang pajak maupun digitalisasi perpajakan berdampak positif terhadap kepatuhan wajib pajak. Namun, berbeda dengan ekspektasi, sosialisasi perpajakan tidak terbukti memiliki efek yang sama.
Pengaruh Lingkungan Kerja, Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Perintis Perkasa Medan
Authors: Halim Wandy , Riady Michael , Ernanda Yovie
Published: June 2024

This study aims to test and analyze the effect of work environment, work motivation and work discipline on employee performance of PT Perintis Perkasa Medan. The research method used in this study uses quantitative research methods with descriptive quantitative research types that are explanatory research. The population of this study were employees at PT Perintis Perkasa Medan totaling 73 people, the sample of this study were 73 respondents. The data analysis method used is multiple linear regression. The results of the f test research where f count 170.569> f table 2.74 with a significant level <0.05 shows simultaneously Work Environment, Work Motivation and Work Discipline simultaneously have a significant influence on the Performance of Employees of PT. Perintis Perkasa Medan. The results of the t test research where the work environment has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan, work motivation has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan and work discipline has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan. The results of the coefficient of determination analysis obtained Adjusted R2 value of 0.876, meaning that the variation of Work Environment, Work Motivation and Work Discipline variables is 87.6%, while the remaining 12.4% is explained by other variables.
Keywords: Work Environment, Work Motivation, Work Discipline, Employee Performance