bluuebunny/crossref_metadata_2025 huggingface dataset:
Análise de sobrevivência com censura intervalar aplicada na germinação de sementes de pitaia
Authors:   , Silvério Sara
Published: February 2025

Devido à presença de dados censurados nos ensaios de germinação de sementes, os métodos convencionais de análise de dados podem não ser a escolha mais apropriada. Uma alternativa recomendada é a aplicação da análise de sobrevivência. Em muitos casos, a determinação exata do momento da falha não é possível devido às observações serem realizadas em intervalos de tempo, caracterizando a censura intervalar. Além disso, pode ocorrer que todas as unidades experimentais sejam observadas nos mesmos intervalos de tempo, caracterizando um caso particular de censura intervalar conhecido como dados grupados. No Capítulo 1, este trabalho teve como objetivo fornecer uma revisão geral da análise de sobrevivência, enfatizando a censura intervalar e abrangendo técnicas não paramétricas, paramétricas e semiparamétricas. O Capítulo 2 teve como objetivo aplicar e avaliar métodos de análise de sobrevivência com censura intervalar, utilizando dados de quatro experimentos de germinação de sementes de pitaia (Hylocereus spp.) obtidos da base de dados Mendeley. Nos experimentos foram realizadas contagens semanais durante quatro semanas. As sementes que não germinaram até o final desse período foram consideradas censuradas (não germinadas) à direita. Foram aplicadas as seguintes técnicas: i) o algoritmo EMICM para avaliar o efeito combinado do tempo de armazenamento e do tipo de luz; ii) regressão paramétrica para analisar o efeito conjunto do local e do tempo de armazenamento; iii) regressão semiparamétrica para examinar o impacto do método de extração das sementes; e vi) regressão discreta em dados grupados para avaliar o efeito combinado do armazenamento e da temperatura. As técnicas aplicadas permitiram avaliar esses fatores na germinação de sementes de pitaia. Dessa forma, análise de sobrevivência demonstrou ser uma ferramenta valiosa para lidar com dados censurados intervalares em estudos de germinação, destacando a importância da seleção adequada do método de análise, de acordo com a natureza dos dados e os objetivos do estudo. Palavras-chave: Hylocereus spp.; Armazenamento; Temperatura; Tipos de luz; Extração de semente; Tempo até o evento.
Análise do potencial regional de geração de energia elétrica através do método de recuperação energética dos resíduos sólidos urbanos
Authors: Lima Vinicius de Jesus Almeida , Martins Luís Oscar Silva , Escobar Camila Ferreira
Published: February 2025

O crescimento populacional mundial resultou em um aumento significativo na demanda por energia elétrica e na geração de Resíduos Sólidos Urbanos (RSU). Uma solução adotada em várias partes do mundo, mas ainda subutilizada no Brasil, é a recuperação energética por meio da incineração de RSU. Este trabalho tem como objetivo estimar o potencial regional de produção de energia através dessa técnica. Para isso, foram quantificadas a composição gravimétrica dos RSU e calculado o Poder Calorífico Inferior (PCI) dos resíduos, visando estimar a capacidade de geração de energia nas diferentes regiões do país. Os resultados indicam que as regiões Sudeste e Nordeste apresentam os melhores desempenhos, com o potencial de geração de energia nacional podendo suprir até 5,0% da demanda de energia elétrica atual do Brasil.
Model Kemitraan Islam Melalui Collective Enterprise untuk Keberlanjutan Usaha Pangkas Rambut
Authors: Mahmud Helmi , Fahrurrozi
Published: February 2025

A company must have a desire to achieve the goals that have been targeted, but in an uncertain situation a company must make decisions that can be detrimental to its business and must continue the company's vision and mission, so that the business continues to be sustainable without experiencing considerable losses, then a company must cooperate with other companies such as partnering with the Collective Enterprise system that based on Islam so that companies participating in the Collective Enterprise feel not disappointed and foster a high sense of solidarity, a Collective Enterprise in a barber business partnership has a characteristic that distinguishes it from other businesses, when doing a business will not be able to stand alone but still needs the support of the business system which has easier system support in the sustainability of the business,  In this sustainability, business partnerships are very much considered so that they use Islamic partnerships because Islam is the religion that Rahmatan Lil Alamin is considered to be.
Pengaruh Pertumbuhan Penjualan, Struktur Modal, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan
Authors: Salsa Ramadina  , Setiawati Erma
Published: February 2025

This study aims to analyze the effect of sales growth, capital structure, leverage, liquidity, and company size on financial performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022. The research uses a quantitative approach with multiple linear regression analysis, utilizing secondary data obtained from companies' annual financial statements. The results indicate that sales growth, capital structure, leverage, and liquidity do not significantly affect the financial performance of companies. However, company size has a proven effect on financial performance in the industrial sector companies during the analyzed period. This study provides new insights into factors influencing financial performance in Indonesia's industrial sector, despite limitations in the number of independent variables used.
Pengaruh Customer Engagement Terhadap Brand Loyalty pada Platform Booking.Com yang Dimediasi oleh Brand Attechment dan Customer Trust
Authors: Kartika Sari Artamevia  , Soepatini
Published: February 2025

This study aims to examine the effect of customer engagement on brand loyalty on the Booking.com platform, with brand attachment and customer trust as mediating variables. The research method used is a quantitative causal approach, utilizing primary data obtained through an online questionnaire from Booking.com users in Indonesia who meet the sample criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Square (PLS) model evaluation via SmartPLS 3 software. The results show that customer engagement has a positive and significant effect on brand loyalty, brand attachment, and customer trust. Brand attachment and customer trust also serve as mediators that strengthen the relationship between customer engagement and brand loyalty. This study suggests further research by expanding the sample and adding relevant variables, as well as for companies to enhance customer engagement through personalization and loyalty program reinforcement.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Kepemilikan Manajerial Dan Covid-19 Terhadap Nilai Perusahaan
Authors: Noorma Widiyaningrum  , Triyono
Published: February 2025

This study aims to analyze the influence of profitability, capital structure, firm size, managerial ownership, and the covid-19 pandemic on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research employs a quantitative method with an associative approach, analyzing the relationships between variables using multiple linear regression. Secondary data is collected from annual financial reports accessed through www.idx.co.id and the companies' official websites. The results indicate that profitability, capital structure, and firm size significantly affect firm value, while managerial ownership does not. Additionally, the study finds that COVID-19 has a significant impact on firm value. This research has limitations related to the data period (2020-2023) and its focus solely on the property and real estate sector. Future studies are recommended to extend the observation period and broaden the population and sample.
Dibalik Nilai Perusahaan: Firm Size, Profitability, Leverage, Growth Opportunity dan Current Ratio
Authors: Fadellatur Ramadhani Haryasih  , Mujiyati
Published: February 2025

Firm value represents the strength of a company in the eyes of investors, showcasing its ability to compete with other companies. A higher firm value reflects better quality and is more likely to serve as a positive signal to investors. This study aims to analyze the effect of firm size, profitability, leverage, growth opportunities, and current ratio on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research employs a quantitative approach using secondary data derived from the companies’ annual financial statements. The sample comprises 54 companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression. The results indicate that firm size and growth opportunities do not have a significant effect on firm value. Conversely, profitability, leverage, and current ratio significantly influence firm value. This study is limited by the scope of its sector, observation period, and the number of variables examined. Future research is recommended to broaden the scope of objects, extend the observation period, and incorporate additional variables to achieve more comprehensive findings.
Peran Manajemen Sumberdaya Manusia dalam Meningkatkan Kinerja Karyawan di Kantor Unit BRI Modayag
Authors: Iwan H.P. Manoppo  , Sicilya C. Mokoginta  , Erna Manoppo  , Jumie S. L. Mokoginta  , Reza Apreliah Dg. Matara  , Mohammad Afdal Mamonto
Published: February 2025

The role of human resource management (HRM) significantly influences the improvement of employee’ performance at BRI Unit Modayag. Effective HRM determines to what extend employees work and demonstrate competence in related fields. This study aims to determine the role of HRM in improving employee performance at BRI Unit Modayag. The type of this research is field research by using interview and documentation methods. The nature of this research is descriptive qualitative with inductive analysis. The results show that HRM significantly impacts the improvement of employee performance, it is proved by the increase in the number of customers. HRM implementation includes recruitment, selection, training, and compensation.
Implementasi Penerapan Green Accounting, Kinerja Lingkungan, dan Human Capital Terhadap Profitabilitas
Authors: Nur Via Indrawati  , Banu Witono
Published: February 2025

The research aims to analyze the influence of green accounting, environmental performance and human capital on the profitability of primary consumption companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023. The type of research used is quantitative research with a causative approach, to analyze the relationship between variables. The selected population is all consumer non cyclicals companies listed on the Indonesian Stock Exchange. Obtaining samples using purposive sampling, based on several criteria according to provisions. Secondary data was obtained through annual financial reports, annual reports and sustainability reports sourced from www.idx.co.id as well as the company's official website. The results obtained state that green accounting and human capital have a significant effect on company profitability, while environmental performance does not have a significant effect on profitability. A limitation of the research is that several companies in the primary consumption sector did not publish data regarding their complete financial reports and annual reports for the 2020-2023 period. It is recommended that further research expand the population and research sample and extend the observation period.
Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera
Authors: Syahrani Aura Putri , Fithri Eka Jumarni , Sari Kartika Rachma
Published: February 2025

This research aims to examine the effect of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra in 2018-2022. The data used in this research is panel data from 10 Provinces in Sumatra in year 2018 up to year 2022. This research utilizes secondary data in the form of LRA (Budget Realization Report) of the Provincial Government obtained from the BPK RI website and expenditure data based on functions obtained from the DJPK website. The analysis method used is panel data regression analysis using the Eviews 12 program. The results of this study show that partially Regional Original Revenue (PAD) and Special Allocation Funds (DAK) have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra, while General Allocation Funds (DAU) partially have no influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra. Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) simultaneously have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra.
Pengaruh Literasi Keuangan, Inklusi Keuangan dan Financial Technology Terhadap Prilaku Keuangan pada Mahasiswa Universitas Bina Darma Palembang
Authors: Rizka Andini Nur Sabella
Published: February 2025

This research aims to analyze the influence of Financial Literacy, Financial Inclusion, and Financial Technology on the Financial Behavior of postgraduate students at Bina Darma University. The main problem identified is how these three variables influence students' financial management and how much they contribute to their financial behavior. The method used was a quantitative approach with data analysis using SmartPLS, involving 227 respondents. The research results show that Financial Technology has the most significant influence on Financial Behavior, with a Path Coefficient of 0.337. Financial Literacy also makes a positive contribution with a Path Coefficient of 0.258, while Financial Inclusion has a positive effect but with a smaller contribution, namely a Path Coefficient of 0.157. The R-Square value for Financial Behavior is 0.411, which indicates that the independent variables explain 41% of the variation in student Financial Behavior. The validity and reliability test of the model shows that all variables have good validity and reliability, without multicollinearity problems. This research concludes that Financial Technology and Financial Literacy play a key role in influencing Financial Behavior, while Financial Inclusion has a smaller but still significant impact.
Keywords: Financial Literacy, Inclusion, Fintech, Financial Behavior
Determinan Financial Distress dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Asuransi yang Terdaftar di BEI
Authors: Yurika Narulita Maulidya  , Dewi Sartika
Published: February 2025

Financial distress is a stage of decline in the funding situation that occurs before a company is declared bankrupt or experiencing liquidity. Financial difficulties were triggered by experiencing losses in the last few years and being unable to pay off his obligations when they fell due and ultimately experiencing financial distress. In this study, researchers tried to examine the factors that influence financial distress which are moderated by profitability. Research was conducted on insurance companies in Indonesia by conducting analysis using the e-views program so that the influence of each variable on financial statement fraud could be determined. The research results show that only the sales growth factor has no effect on financial distress. As a recommendation, companies are expected to pay more attention to their financial reports, especially those that cause financial distress
Faktor-Faktor Keuangan yang Mempengaruhi Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan
Authors: Amanda Nadia , Siska Aprianti  , Yevi Dwitayanti
Published: February 2025

Internet Financial Reporting (IFR) may be a instrument for uncovering government money related reports by means of the web or websites possessed by neighborhood governments. Distribution of government monetary reports by means of e-Government is known as Web Monetary Announcing (IFR). The government employments the web to publish its budgetary reports as one step to extend straightforwardness. By giving get to to the open, the government looks for to appear the open how its funds are overseen. Past considers have found that the straightforwardness of neighborhood government budgetary reports is frequently impacted by the money related conditions of the locale. In this consider, IFR is measured utilizing the factors use and budgetary reliance. Board information for this think about were gotten from inspected territorial money related reports from 17 districts/cities in South Sumatra Area in 2018-2022 with a add up to investigate test of 85. Testing utilizing the SPSS 29 program. The test comes about concluded that use had an impact on web budgetary announcing, whereas budgetary reliance had no impact on  internet financial reporting (IFR).
Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin
Authors: Rasmini  , Yuliana Sari  , Sarikadarwati
Published: February 2025

This study aims to determine how the influence of system quai lity, informaition quai lity, hais ain impaict onnet benefits ait the Bainyuaisin Regency Regionai l AIppairaitus Orgainizaition. This study used ai saituraited saimple withai totai l saimple size of 132 people from the reseairch populaition of ai ll bainyuaisin district regionai l aippairaitusorgainizaitions. The type of daitai used is primairy daitai aind is collected using questionnaire techniques. The daitaiused in this study aire those thait operaite the regionai l mainaigement informaition system for regionai l property(Simdai BMD). Hypothesis testing tools in this study using the SPSS aipplicaition. The reseairch wais conducted withpainel daitai ainai lysis using multiplier regression ainai lysis. Baised on the daitai thait hais been processed, the resultsobtained show thait system quai lity aiffects net benefits, informaition quai lity hais ai positive effect on net benefits.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah PSAP 07 pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten PALI
Authors: Muhammad Rajesh Putra Sandof  , Yuliana Sari  , Desi Indriasari
Published: February 2025

The major objective of this research is to determine whether PSAP 07 is suitable for the identified, measured, evaluated, released and disposed of, disclosed, and depreciated fixed assets of the PALI Regency Financial and Fixed Asset Management Agency. The Agency was the site of the research. The focus here is on descriptive qualitative research. The research for this project made use of both official and unofficial sources of data. The data was gathered via interviews with people who were actively involved in managing regional assets and money. The impact of PSAP No. 07 on the fixed assets of BPKAD Pali Regency was investigated in this research using qualitative descriptive analysis. The results show that PSAP No. 7 has been satisfactorily handled by BPKAD Pali Regency with respect to the FMA of PALI Regency in terms of recognition, measurement, assessment, disclosure, disposal, and depreciation.
Peran Mediator Kekuatan Brand Ambasador terhadap Hubungan antara Resonances Merk dan Word of Mouth pada Keputusan Pemilihan Produk Lending di Bank Negara Indonesia Cabang Ende
Authors: Azis Mohamad Nur H. Abdul , Hamid Mansyur Abdul , Rachmawati Avianita
Published: February 2025

Marketing communication strategies using brand ambassadors are often applied by companies in promoting products that will be marketed to consumers so that they are right in making decisions. Brand Resonances can change the behavior caused by brand loyalty such as repeat purchases and participating in activities held by the company’s brand. Usually consumers before making a purchase will look for information about a product so that word of mouth can also be a powerful source information in influencing consumer purchasing decisions. Banks need a holistic and systematic strategy to reimagine and reinvent their business around digital technology competencies to emerge as a truly digital entity.
Pengaruh Transparasi dan Akuntabilitas Terhadap Pengelolaan Dana Desa di Kecamatan Sembawa Kabupaten Banyuasin
Authors: Dita Fetrisia Sonda  , Maria  , Yuli Antina
Published: February 2025

This research aims to find out how transparent and accountable the management of village funds is in Sembawa District, Banyuasin Regency. The population in the study were village officials in 11 villages in Sembawa District, Banyuasin Regency. Respondents in this research were 55 people using a saturated sampling technique. This type of research is quantitative research with primary data, namely distributing questionnaires to 11 villages in Sembawa District. The analytical method used is the multiple regression analysis method with SPSS 26 software. The results of the research show that transparency and accountability have an influence on village fund management in Sembawa District, Banyuasin Regency.
Pembayaran Ganti Rugi Atas Kontrak Transportasi Antarkota Perhajian dan Kesesuaianya dengan Fatwa DSN-MUI No. 43/DSN MUI/VIII/2004 Tentang Ganti Rugi (TA‘WĪD̩) : Studi Kasus pada KUH di Jeddah, Arab Saudi
Authors: Rahmi Khotijah  , Syarif Hidayatullah  , Endy Astiwara  , Ramadhan Taufiq
Published: February 2025

The Intercity Pilgrimage Transportation Contract between KUH and the Rawahel company in 2019, there is a sanction article that states the amount of compensation in the form of a percentage (%) of the bus rental fee based on the number of pilgrims if certain violations occur. There is an inconsistency between the Contract and Fatwa DSN-MUI No.43/DSN-MUI/VIII/2004 concerning Compensation (Ta'wīd̩). This type of research is qualitative with a case study and empirical juridical in nature, which is research focused on analyzing the suitability of Fatwa on Compensation (Ta'wīd̩) with the payment of compensation for the Intercity Transportation Contract between KUH and Rawahel Company. The result of this study is that the determination of the amount of compensation in the Contract is not in accordance with the Fatwa so that the implementation of compensation payments by the Rawahel company against KUH has not fulfilled the principle of compensation as stipulated in the Fatwa, which is prohibited from calculating the loss that is expected to occur (potential loss).
Penerapan Pajak Hijau dalam Sistem Perpajakan : Tinjauan Perusahaan Manufaktur di Indonesia
Authors: Zega Yosua , Agus Munandar
Published: February 2025

This study aims to explore the application of green tax in Indonesia through manufacturing companies. The application of green tax can be viewed from the carbon generated, energy consumption and sewage by manufacturing companies. Environmental costs are a form of responsibility of manufacturing companies to the environment. This study identifies the effect of an increase or decrease in sales on the increase or decrease in carbon, energy and sewage generated. This research uses the Systematic Literature Review (SLR) method by identifying, evaluating and interpreting based on the data obtained. The results show that the government has not actively collected green taxes and has instead focused on fiscal incentive policies. The findings support that the government has yet to find a formula for green taxation.
Pengaruh Struktur Modal, Kebijakan Deviden dan Liuiditas Terhadap Harga Saham Dimoderasi oleh Ukuran Perusahaan
Authors: Kevin Apri Wicaksono
Published: February 2025

This study investigates the impact of capital structure, dividend policy, and liquidity on stock prices, with company size functioning as a moderating variable for companies listed on the Indonesia Stock Exchange.The research method used is descriptive with a quantitative approach. Data collection was conducted using purposive sampling with data from 10 companies that consistently appeared on the IDX 30 list during the research period. Based on the research results, it can be concluded that capital structure, dividend policy, and liquidity have a significan
Pengaruh Persepsi Kemudahan,Persepsi Manfaat ,Risiko, Return, Social Influence Terhadap Penggunaan Aplikasi Reksa Dana Bibit
Authors: Renggo Bawani Wijayaningrum  , Fauzan
Published: February 2025

This study aims to analyze the influence of perceived ease of use, perceived benefits, risks, return, and social influence on the use of the Bibit mutual fund application at Universitas Muhammadiyah Surakarta. The research method used is a quantitative descriptive method with an associative approach, using primary data obtained through questionnaires. The data were analyzed using SPSS version 25, with validity, reliability, classical assumptions tests, and multiple linear regression analysis. The results show that perceived ease of use, benefits, risks, return, and social influence significantly and positively affect the use of the application. This study recommends developers to continuously improve the app’s features and leverage social influence. The limitation of this study is the limited sample and the use of secondary data.
Pengaruh Proporsi Dewan Komisaris Perempuan terhadap Kinerja Keuangan Perusahaan: Peran Mediasi Tanggung Jawab Lingkungan Perusahaan
Authors: Nadilla Nur Azizah  , Rita Wijayanti
Published: February 2025

This study aims to determine the effect of the proportion of female commissioners on the company's financial performance using the moderating variable of corporate environmental responsibility. This study uses a quantitative research type. The population of this study is companies that are classified as environmentally sensitive industries in Indonesia using a sample of 163 companies. The sample selection used a purposive sampling method. The results of this study indicate that WoB has a positive effect on CERE, CERE has a positive effect on CFP, and CERE mediates WoB and CFP. This study helps companies develop more effective and sustainable development strategies to produce better corporate financial performance, in addition, this study can prove that the role of women in the board of commissioners is very helpful in increasing corporate environmental responsibility in order to create better corporate financial performance.
Determinants of the interest of digital wallet among the accounting students
Authors: Nandya Putri Pratiwi  , Wijayanti Rita
Published: February 2025

This study analyzes the factors that influence accounting students' interest in using digital wallets. The research adopts a quantitative approach, using survey data collected through questionnaires and analyzed with statistical methods, including multiple regression analysis in SPSS 21 and Microsoft Excel 2016. The independent variables studied include ease of use, perceived usefulness, and perceived risk, while the dependent variable is students' interest. The study found that all three factors significantly affect students' interest in digital wallets, with strong statistical evidence supporting the rejection of the null hypotheses. However, the study is limited by its small sample size and focus on a specific cohort of accounting students, which affects the generalizability of the results. Future research should explore additional variables and include a more diverse sample of students. Moreover, it is recommended that students enhance their understanding of digital wallets to better optimize their use in daily life.
Ganti Rugi Pihak Ekspedisi PT Sinar Multi Terhadap Barang Paket yang Hilang Perspektif Fatwa DSN-MUI 43/DSN-MUI/VIII/2004 Tentang Ganti Rugi: Studi Kasus Tanjung Balai
Authors: Melisa Siregar  , Sahliah
Published: February 2025

This research analyzes the compensation policy of PT Sinar Multi Regional Operations Tanjung Balai in cases of lost packages, by examining its suitability based on the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) Number 43/DSN/MUI/2024 concerning compensation. This fatwa provides sharia guidance regarding the mechanism and amount of compensation that is fair and does not harm both parties. This research uses an empirical approach and library legal research. The empirical method is an approach to obtaining knowledge or information through direct experience, observation and experimentation. The results of this research are the efforts made by PT. Sinar Multi Regional Operations Tanjung Balai, if consumers ask for compensation for the losses they have suffered, that is through deliberation. This process begins with submitting a claim for compensation accompanied by evidence by the sender to PT. Sinar Multi Regional Operations Tanjung Balai will offer problem resolution by deliberation to the sender regarding the compensation process and submission of the nominal amount to be reimbursed. This deliberation was carried out because the company considered that resolving compensation claims using deliberation was easier and did not require a long time.
Pengaruh Kepuasan Pelanggan dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan Dimediasi oleh Nilai Layanaan yang Dirasakan, Citra Perusahaan, dan Reputasi Perusahaan
Authors: Aldara Syafa'a Maristha  , Soepatini
Published: February 2025

This study analyzes the effect of customer satisfaction and service quality on customer loyalty in GO-JEK, mediated by perceived value, corporate image, and corporate reputation. The sample consists of 150 respondents aged over 17 years and Gojek users. Data were collected using a closed-ended questionnaire with a five-point Likert scale and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3. The results show that customer satisfaction, service quality, corporate image, and corporate reputation positively affect Gojek customers' perceived value. Corporate image also directly influences customer loyalty, while corporate reputation is not significant. Perceived value enhances customer loyalty. Service quality and corporate image act as mediators in this relationship, whereas customer satisfaction and corporate reputation do not mediate the effect.
Faktor-faktor Berpengaruh Terhadap Keputusan Pembayaran Zakat Digital oleh Muzakki Milenial dan Gen Z di Indonesia
Authors: Aulia Seilalisa , Puspawati Dewita
Published: February 2025

This study aims to analyze religiosity, accessibility, zakat literacy, and age as influential factors on digital zakat payment decisions by millennial and gen Z muzakki in Indonesia. Data was obtained through distributing online questionnaires during November 2024 with a purposive sampling method so that 183 respondents were obtained. The population in this study are Indonesian Muslims in millennial generation (25-39 years old) and generation Z (13-24 years old). Respondents were selected based on their experience of having paid zakat either directly to the recipient (non-online) or online. Binary regression logistic was used as the test method to analyze the data. The result shows that religiosity and zakat literacy have no effect on digital zakat payment decisions. Meanwhile, accessibility and age affect the decision to pay digital zakat.
Pengaruh Kompensasi, Motivasi dan Disiplin Kerja Terhadap Kepuasan Kerja Karyawan pada PT Epiroc Southern Asia Balikpapan
Authors: Nursella  , Syahril Hasan  , Tutik Yuliani
Published: February 2025

The purpose of this study is to determine the Effect of Compensation, Motivation and Work Discipline on Employee Job Satisfaction of PT> Epiroc Southern Asia Balikpapan. Data collection was carried out by distributing a questionnaire with a total of 37 respondents from PT. Epiroc Southern Asia Balikpapan, this research method uses a quantitative method. The sampling technique in this study uses the total sampling technique or census. Statistical tests and data processing were carried out using Partial Least Square (PLS) with the Smart PLS program version 3.0. The results of the study show that the motivation variable has a positive and significant effect on the job satisfaction of employees of PT. Epiroc Southern Asia Balikpapan while the variables of compensation and work discipline have no effect on the job satisfaction of employees of PT. Epiroc Southern Asia Balikpapan.
Determinasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan
Authors: Deby Ilma Aulia  , Setiawati Erma
Published: February 2025

This study aims to identify the factors affecting firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2023. The research is quantitative, using statistical analysis and secondary data derived from financial statements. The dependent variable is firm value, measured using Price to Book Value (PBV), while the independent variables include investment decisions (Price Earnings Ratio/PER), financing decisions (Debt to Equity Ratio/DER), dividend policy (Dividend Payout Ratio/DPR), and profitability (Return on Equity/ROE). The analysis method employed is multiple linear regression, preceded by classical assumption testing. The results reveal that investment decisions and profitability have a positive effect on firm value, while financing decisions and dividend policy do not significantly affect firm value. The study is limited by a small sample size and a short research period.
Apakah Inovasi Lingkungan Perusahaan dan Profitabilitas Mempengaruhi Risiko Jatuhnya Harga Saham
Authors: Silva Izza Majida  , Suwarno
Published: February 2025

This study investigates the effect of environmental innovation and profitability on the risk of stock price drops in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using quantitative methods, the research examines annual financial reports for 2021-2022. The findings reveal that both environmental innovation and profitability significantly impact stock price risk. Companies that implement effective environmental innovation strategies reduce long-term risks and enhance investor confidence, while high profitability strengthens financial performance and lowers volatility. These results provide critical insights for investors and managers to mitigate financial risks.
Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 -2023
Authors: Salvania Ayu Pramudita  , Erma Setiawati
Published: February 2025

This study aims to determine the determinants of corporate social responsibility on company value with profitability as a moderating variable. This study was conducted using quantitative methods and the population in the study were manufacturing companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique of this study was using purposive sampling where samples were taken with certain considerations. Data analysis in this study used the help of statistical tools, namely SPSS.
Pengaruh Religiusitas, Pengetahuan dan Budaya Terhadap Minat Menabung pada Perbankan Syariah
Authors: Hilya Nur Syahidah  , Banu Witono
Published: February 2025

This study aims to examine the influence of religiosity, knowledge, and culture on saving interest in Islamic banking among students in Surakarta in 2024. The research uses a quantitative approach with a causal model, utilizing both primary and secondary data. The sample was selected using convenience sampling, and data were collected through questionnaires using a Likert scale. The findings indicate that religiosity and knowledge significantly influence saving interest, while culture has no significant effect. This study also faces limitations in normality testing, which can be addressed using the Monte Carlo method. This research contributes to understanding the factors affecting saving interest in Islamic banking.
The Influence of Financial Literacy, Financial Inclusion, and Fintech Usage on MSME Financial Performance: Study on MSME Actors of the Batik Handicraft Industry Center in Solo Raya
Authors: Lady Noor Majid  , Imronudin
Published: February 2025

MSMEs are the main pillar of the Indonesian economy, playing a major role in employment, increasing GDP, and exporting local products. The government targets 90% financial inclusion by 2024, but low financial literacy is a challenge. MSMEs' performance could be improved by using fintech, however optimizing economic impact and guaranteeing business sustainability require a strong grasp of finance. With an emphasis on the connection between these factors and MSME performance, this study attempts to investigate how financial inclusion, financial literacy, and financial technology use affect MSMEs' financial success. The research involved 160 MSME owners from the Solo Besar Batik Craft Center, all of whom have adopted fintech-based payment systems. A straightforward random sampling procedure was used to choose the sample. Using a Likert scale, a questionnaire was used to gather primary data. Data analysis was conducted using SmartPLS 3 software, applying the probability sampling method (simple random sampling). The findings revealed that financial literacy, financial inclusion, and the use of financial technology significantly and positively influence the financial performance of MSMEs. Financial literacy aids in better management and increased profitability, financial inclusion broadens access to financial services, and financial technology enhances access to capital and improves transaction management. This research confirms the importance of these three factors for the growth and sustainability of MSMEs.
Pengaruh Literasi Keuangan Terhadap Orientasi Kewirausahaan Sosial dan Kinerja Usaha Bank Sampah di Yogyakarta
Authors: Ni Luh Gde Ana Pertiwi
Published: February 2025

The condition of waste management in Indonesia, including in Yogyakarta, is becoming an increasingly complex problem along with increasing population and urbanization. Public awareness of the importance of waste sorting and management is also still low, even though the city government has attempted various programs related to 3R-based waste management (Reduce, Reuse, Recycle). The waste bank in Yogyakarta is one of the innovative efforts developed to overcome the waste problem and provide economic value from the waste produced by the community. The waste bank in Yogyakarta is a model of social entrepreneurship. With good management, waste banks can function as local economic centers that generate income from waste processing by incorporating the concept of social entrepreneurship orientation. Financial literacy has a very important role in supporting waste bank operations, especially in developing social entrepreneurial orientation and improving their performance. Waste banks, as entities that manage waste with social and environmental goals, must also manage finances well to ensure sustainability and a wider positive impact.
The sampling technique uses saturated samples. Analytical tools This research uses descriptive analysis techniques and quantitative analysis techniques with structural equation models or Structural Equation Modeling (SEM), especially Partial Least Square (PLS). The results of this research are 1) Financial Literacy has no effect on waste bank business performance; 2) Social Entrepreneurship Orientation has a positive effect on waste bank business performance;  3) Social Entrepreneurship Orientation fully mediates the relationship between Financial Literacy and waste bank business performance
Determinan Agresivitas Pajak: Firm Size, Good Corporate Governance dan Financial Distress
Authors: Azizah Jihan Nur , Sari Shinta Permata
Published: February 2025

Tax aggressiveness is related to tax planning actions taken by companies to reduce their tax obligations. This study aims to analyse the influence of firm size, institutional ownership, independent commissioners, and financial distress on tax aggressiveness at property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative approach that is descriptive in nature with a purposive sampling method to determine the research sample. From 92 property and real estate sector companies, 15 companies are selected per year that met the predetermined criteria. Multiple linear regression analysis with the SPSS 26 program is used to test the hypothesis. The results of the analysis show that firm size, institutional ownership, and financial distress have an influence on tax aggressiveness, while independent commissioners have no influence on tax aggressiveness. This study is expected to help regulators in considering policies on corporate income tax burdens.
Metode Zmijewski untuk Memprediksi Financial Distress pada Perusahaan Consumer Non-Cyclicals di Indonesia
Authors: Setiawan Nabiil Afifah Putri , Sari Shinta Permata
Published: February 2025

Financial distress is a stage of decline in financial conditions that occurs before bankruptcy or liquidation. This study aims to analyze the influence of Total Asset Turnover, Interest Coverage Ratio, Earning per Share, and Net profit Margin on Financial Distress. The population of this study comprises all companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique used is purposive sampling method, resulting in a sample of 75 non-cyclical consumer companies on the Indonesia Stock Exchange that met the criteria. Financial distress is measured using the Zmijewski model. The research method employed is quantitative research. The data source of this study is secondary data in the form of the company's annual financial report. The data analysis technique is binary logistic regression analysis using SPSS 26 software. The results of the study indicate that the Total Asset Turnover and Earning per Share have influence on financial distress, while the Interest Coverage Ratio and Net Profit Margin has no influence on financial distress.
Pengaruh Kepemimpinan, Stress Kerja, dan Kompensas Terhadap Kepuasan Kerja Karyawan pada PT. Jakarta Prima Cranes
Authors: Dian Novitasari  , Syahril Hasan  , Tutik Yuliani
Published: February 2025

This research aims to determine the direct influence of leadership, job stress, and compensation variables on employee job satisfaction at PT. Jakarta Prima Cranes, Balikpapan. This research uses a sample of 40 respondents with a questionnaire data collection method and analysis tools using SPSS software. The results show that (1) Leadership has no significant effect on employee job satisfaction at PT. Jakarta Prima Cranes, Balikpapan; (2) Job stress has a negative and significant effect on employee job satisfaction at PT. Jakarta Prima Cranes, Balikpapan; (3) Compensation has a significant and positive effect on employee job satisfaction at PT. Jakarta Prima Cranes.
Pengaruh Literasi Keuangan, Kepemimpinan Transformasional, dan Akses Teknologi Terhadap Efisiensi Anggaran dan Pelayanan Publik
Authors: Desak Putu Putri Maharani
Published: February 2025

This study explores the influence of financial literacy, transformational leadership, and access to technology on budget efficiency and quality of public services in Indonesia. With a quantitative approach using Structural Equation Modeling (SEM), this study involved a saturated sample of relevant public sector organizations. The results of the analysis show that financial literacy has a significant effect on budget efficiency, where mastery of financial information supports more appropriate decision making. In addition, transformational leadership has been shown to encourage innovation and motivation in the work environment, which in turn improves the quality of public services. Access to technology acts as a catalyst that strengthens the relationship between financial literacy and public services, increasing transparency and efficiency of the administrative process. The synergy between these three elements creates more responsive and accountable governance, providing a positive impact on society. These findings emphasize the importance of integrating financial literacy, innovative leadership, and technology in improving the efficiency and effectiveness of public sector management. This study is expected to be a reference for policy makers in designing better and more sustainable resource management strategies.
Signifikansi Perjanjian IUAE-CEPA Terhadap Ekspor UMKM Kota Bandung dalam Kerangka Ekonomi Islam
Authors: Minhajuddin  , Abdul Rozak  , Untung Novianto  , Dhenahi Jerfiani Wendiyana
Published: February 2025

This study aims to examine the potential and challenges of MSME exports KADIN Bandung City in the context of Islamic economics following the implementation of the IUAE-Comprehensive Economic Partnership Agreement (IUAE-CEPA). The increasingly dynamic development of economic globalization makes the role of MSMEs important as a driver of local and national economic growth. In the midst of these developments, the Islamic economic approach emerges as an alternative that has the potential to provide guidance in managing MSME exports in a sustainable manner. The urgency of this research lies in the importance of exports for MSMEs and the need for an in-depth understanding of the potential and challenges faced by MSMEs assisted by KADIN Bandung City in developing their exports after the implementation of the IUAE-CEPA Economic Agreement. By understanding these conditions, appropriate strategies and policies can be formulated to support the sustainable growth of MSME exports, especially in the context of Islamic economics. The purpose of this research is to identify the potentials that can be utilised and identify the challenges that need to be overcome by MSMEs assisted by KADIN Bandung City in expanding their export markets after the IUAE-CEPA economic agreement.
Pengaruh Live Selling, Content Marketing dan Influencer terhadap Keputusan Pembelian Produk Lozy Hijab di E-Commerce
Authors: Puspitasari Natasya Dwi , Hariasih Misti , Indayani Lilik
Published: February 2025

This digital era has caused a paradigm shift in society who in their daily lives have done all their activities by utilizing the internet. This also has an impact on the process of reforming the Muslim fashion model in Indonesia. One of the fashion brands oriented in the modern era is Lozy Hijab. This study aims to analyze the effect of Live Selling, Content Marketing, and Influencers on purchasing decisions for Lozy Hijab products in E-Commerce. This research was conducted using quantitative methods with the population being people who are active users of social media and consumers of Lozy Hijab products. Sampling was carried out using non-probability sampling techniques through the quota sampling method so that a sample of 96 respondents was obtained. Data analysis in this study was carried out using the SPSS version 25 tool. So that the results obtained state that Live Selling, Content Marketing, and Influencers have an effect on purchasing decisions for Lozy Hijab products in E-Commerce.