bluuebunny/crossref_metadata_2025 huggingface dataset:
ESTRATÉGIA DE DESENVOLVIMENTO TERRITORIAL EM SANTA CATARINA: DISTRIBUIÇÃO ESPACIAL DE MARCAS COLETIVAS CATARINENSES
Authors: Ramos Ivoneti da Silva , Huinka Mateus Tiago , Turnes Valério Alécio
Published: February 2024

O desenvolvimento territorial tem se apresentado como alternativa à mudança do cenário econômico de diversos municípios localizados fora de grandes circuitos comerciais e que foram desfavorecidos pelos processos competitivos desencadeados na segunda metade do século XX. Dentre as estratégias de desenvolvimento, a valorização da identidade territorial por meio dos sinais distintivos coletivos se apresenta como uma oportunidade para gerar renda e estimular a economia local. Este trabalho tem como intuito apresentar um mapeamento das marcas coletivas existentes em território catarinense e que estejam em operacionalização comercial. Nesta perspectiva, o objetivo geral consiste em apresentar a distribuição espacial das marcas coletivas registradas em Santa Catarina, que estejam em circuitos comerciais, fornecendo um material inicial para futuras pesquisas sobre o tema. A pesquisa foi delineada como estudo exploratório, complementada por pesquisa bibliográfica, com coleta de dados em fontes primária e secundária. Os principais resultados do trabalho apontaram para a existência de 32 marcas coletivas, com efetiva operacionalização, distribuídas de maneira mais evidente nas mesorregiões do Oeste Catarinense (50%) e Norte Catarinense (21,9%). Na mesorregião do Vale do Itajaí encontram-se 12,5% das marcas coletivas estudadas. As mesorregiões Sul Catarinene e Serrana possuem o mesmo quantitativo de marcas coletivas em circuitos comerciais (6,3%). A mesorregião da Grande Florianópolis possui apenas uma marca coletiva (3%). A distribuição espacial mostra a concentração nas áreas mais distante dos grandes centros de comercialização, corroborando com a teoria. Mas ressalta-se que todas as mesorregiões apresentam pelo menos uma marca coletiva, o que indica que o tema tem espaço nas agendas regionais em Santa Catarina. Destaca-se que os municípios de São Miguel do Oeste, Chapecó e Joinville possuem mais de uma marca coletiva em seu território, o que pode gerar novas pesquisas para entender os fatores competivivos e a participação no mercado local. O estudo também demonstrou um grande desafio no que se refere à identificação do tema no território catarinense, o que abre espaço para pesquisas futuras.
Продовольча безпека: теоретико-методологічні основи та місце в системі національної безпеки
Authors: Крилов Д. В.
Published: February 2024

У статті з’ясовано, що національну безпеку країни формує три основні складові: політична, економічна та військова безпека. У свою чергу, економічна безпека є комплексною системою, до якої входить продовольча безпека, яку було виділено у самостійний компонент у 70-тих роках ХХ ст. внаслідок поширення глобальної економічної кризи. У ході дослідження виділено чотири ключові бачення трактування продовольчої безпеки, а саме як стан системи, як рівень доступу, як механізм забезпечення та як ієрархічний рівень. Визначено головну мету продовольчої безпеки, що полягає захисті життєво важливих інтересів людини та суспільства від внутрішніх та зовнішніх загроз, а також забезпечення безперервного постачання необхідної кількості та якості продуктів харчування. Основні загрози продовольчої безпеки поділено на фактори прямого (економічні кризи, війські дії, природні катаклізми) та непрямого впливу (зростання кількості населення, зміна клімату, зменшення обсягів сільськогосподарського виробництва). Тип статті – емпірична.
Japan's Revolutionary Military Change: Explaining Why It Happened Under Kishida
Authors: Teraoka Ayumi , Sahashi Ryo
Published: February 2024

Japan's security policy is changing rapidly, with drastic increases to its defense budget and the acquisition of counterstrike capabilities. While the deteriorating security environment undeniably motivates Japan's defense posture, the speed and extent of these recent changes still
present a puzzle. Why was it under Kishida Fumio—a former leader of Kōchikai, the liberal and oft-considered pacifist faction within the Liberal Democratic Party (LDP)—that Japan achieved its watershed moment on defense? This article explains this change through the exigencies
of Kishida's domestic political survival. It was through his leadership of a minority faction within the LDP, his image as a dove, and support for fiscal discipline, that Kishida managed to find the largest common denominator among competing domestic political forces. Had it not been for Kishida,
the speed and degree of Japan's recent transformation in security policies would have been unlikely. In light of these findings, we conclude by considering the policy implications for understanding Japan's security posture.
The Influence of Perceived Organizational Support and Organizational Justice on Job Satisfaction
Authors: Triwinanti Dinda , Poerwita Sary Fetty
Published: February 2024

AIESEC is a youth-led global organization that seeks to achieve peace and fulfill human potential by activating leadership qualities among youth. Job satisfaction is seen based on the Net Promoter Score (NPS). This research aims to determine the influence of perceptions of organizational support and organizational justice on job satisfaction at AIESEC Bandung. This research uses a quantitative type of research with a saturated sampling technique. The data collection method was carried out by distributing questionnaires to 157 respondents. The research results were processed and analyzed using descriptive analysis with PLS-SEM analysis techniques. The research results show that organizational support has a significant effect on job satisfaction as well as organizational justice which has a significant effect on job satisfaction.
Electromagnetism - Properties of Erythrocytes
Authors: Beraia Merab , Beraia Guram
Published: February 2024

At the onset of blood flow, red blood cells (RBCs) align along the central plane of the vessels. In capillaries, RBCs transform from a biconcave disk into a parachute shape. As blood transitions from the arterial to the venous end, the hemoglobin in erythrocytes alters its magnetic susceptibility. Within approximately 0.6-0.8 seconds, oxygen is displaced from RBCs through diffusion. This study explores the fundamentals and interconnections of these processes.

Blood samples from 35 different healthy individuals were analyzed. The research examined magnetic field induction in ferromagnetic toroids, formed by the alternative electric field with a square wave signal, and studied the AC in the secondary coil - a tube filled with blood. This study discusses the impact of RBC geometry and hemoglobin allosteric transitions on electric signal generation and its relevance to cellular metabolic activity in the body.

The findings suggest that the AC field, originating from the heart's rotational dipole, can generate a magnetic field in RBCs, facilitating the allosteric transformations of hemoglobin. Hemoglobin's thermoelastic expansion and magnetostriction cause biconcave membrane oscillations at ultrasound frequencies. The resulting electroacoustic wave rotates charges at the cell's z-potential area, aids RBC migration into the flow plane, and enhances trans capillary diffusion of substances.

An electroacoustic standing wave emerges between the oscillating RBCs, coinciding with the wavenumber of externally penetrating infrared light. The synergic influence on hemoglobin in capillaries causes the RBC membrane to create a temporally frequency-modulated wave, carrying resonance molecular frequencies. This wave regulates biochemical processes within and outside body cells.
Impact of Burning Incense/Joss Paper on Outdoor Air Pollution: An Interrupted Time Series Analysis Using Hanoi Air Quality Data in 2020
Authors: Lan Chi Pham Thi , Hoang Lan Vu Thi , Hoang Le Tu , Huong Le Thi Thanh , Quyen Bui Thi Tu
Published: February 2024

Burning joss paper and incense during religious and cultural ceremonies is common in Vietnam. This study aims to measure the impact of burning joss paper and incense during Vu Lai festival (full moon of July) in Vietnam. Data of Hanoi air quality in year 2020 was used. Interrupted time series analysis was employed to examine the changes in pattern of various air quality indicators before and after the festival period.

The results revealed that burning joss paper and incense led to an immediate increase of 15.94 units in the air quality index on the first day, which gradually rose to 47.4 units by the end of the full moon period. Regarding NO2, PM10, and PM25, there was no significant immediate change at the start of the intervention period (August 29th, 2020). However, significant increases in levels and an upward trend were observed during the intervention time, followed by substantial decreases after the intervention period ended (September 3rd, 2020). This analysis did not find a significant impact on CO, SO2, and O3 due to burning joss paper and incense.

These findings provide valuable insights for policymakers and stakeholders involved in managing and enhancing air quality in regions where such practices are prevalent.
Revolutionizing Healthcare Management: A Journey into Integrating Research Innovations for Optimal Patient Outcomes
Authors: Ramesh S.
Published: February 2024

In the dynamic landscape of healthcare, the integration of research findings into daily management practices is crucial for fostering innovation and improving patient outcomes. This article explores the intricate relationship between healthcare management and research, emphasizing the need for innovative approaches in daily operations. Through a comprehensive methodology that includes literature reviews, case studies, and interviews, this study aims to uncover key insights into successful integration strategies. The results and discussion section delves into specific innovations and their impact on healthcare management, ultimately concluding with recommendations for promoting a culture of continuous improvement and evidence-based decision-making.
Strategic Investments in Nursing: A Win-Win for Patient Safety and Financial Sustainability
Authors: Ramesh Dr. S.
Published: February 2024

This article explores the symbiotic relationship between strategic investments in nursing and the dual benefits they bring to patient safety and financial sustainability in healthcare organizations. Through a nuanced examination of the intersection between nursing investments, improved care outcomes, and economic viability, the study advocates for a strategic approach that not only enhances patient safety but also contributes to longterm financial sustainability
2023/32 Distribution of the burden of proof in identifying harassment based on gender in an employment termination dispute (LT)
Authors: Petrylaitė Vida
Published: February 2024

2023/32 Distribution of the burden of proof in identifying harassment based on gender in an employment termination dispute (LT)

On 3 October 2023, the Supreme Court of Lithuania adjudicated on a case under a claim brought by the claimant (the employee) against an international freight transport company (the respondent employer) for a declaration that his dismissal from employment was unlawful.
2023/33 European Works Council’s entitlement to reimbursement of expert fees (AT)
Authors: Majoros Thomas , Tinhofer Andreas
Published: February 2024

2023/33 European Works Council’s entitlement to reimbursement of expert fees (AT)

The costs incurred by a European Works Council for necessary expert consultations are to be borne by the central management. The European Works Council is not obligated to primarily use free services provided by employee representative bodies for legal advice.
2023/36 The transfer of undertakings regime in the succession of the provision of security and surveillance services (PT)
Authors: Sousa Gomes Magda , Brisson Lopes Joana
Published: February 2024

2023/36 The transfer of undertakings regime in the succession of the provision of security and surveillance services (PT)

According to the Portuguese Supreme Court of Justice there is no transfer of establishment when a company ceases to provide surveillance and security services to a particular client, following the contracting (by the client) of such services to another company, without any employee or any other resources, skills or organisational instruments having been transferred to the new services provider, which could constitute an ‘economic unit’.

For this assessment, the Supreme Court has taken into consideration the ruling issued by the Court of Justice of the European Union (‘CJEU’) in Case C-675/21, Strong Charon and the enlightenments about the interpretation of Council Directive 2001/23/EC concerning the safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses.
2023/37 Employee protection in the event of a transfer of undertaking (RO)
Authors: Suciu Andreea , Vasiu Georgia
Published: February 2024

2023/37 Employee protection in the event of a transfer of undertaking (RO)

The Bucharest Court of Appeal has ruled that in a case where a dismissal is initiated after a transfer of undertakings, but the reason for terminating the employment is attributable to the transfer of undertakings and anticipated prior to the actual transfer, the decision is null and void.

In the case at hand, the real reason for the termination of the employment contract was not believed to be the implementation of the objective restructuring plan per se, but the transfer of undertakings. Thus, even though the dissolution of the job position was considered to be a real one, because the position was no longer part of the organizational chart, the dismissal did not have a serious and objective cause.
2023/38 The French Supreme Court brings the legal framework on paid annual leave into line with European Union law (FR)
Authors: Toumieux Claire , Ekrami Susan
Published: February 2024

2023/38 The French Supreme Court brings the legal framework on paid annual leave into line with European Union law (FR)

The French Supreme Court has recently ruled on two cases concerning paid annual leave. In the first case, the Supreme Court held that an employee whose employment contract is suspended due to an illness, whether of occupational origin or not, continues to acquire paid annual leave rights during this period (Supreme Court, 13 September 2023, no. 22-17.340). In the second case, the Court held that the acquisition of paid annual leave rights due to occupational illness or accident is not limited to one year (Supreme Court, 13 September 2023, no. 22-17.638).
PENGARUH ONLINE CUSTOMER REVIEW , KEPERCAYAAN, DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN DENGAN MINAT BELI SEBAGAI VARIABEL INTERVENING (Studi terhadap Mahasiswa pengguna Platform Pasar Online)
Authors: Lailatul Istiqomah  , Usman Usman
Published: February 2024

The marketplace is a platform that acts as an intermediary between sellers and buyers to carry out buying and selling transactions online. The marketplace also provides various product selections according to category, payment method, estimated delivery, and many other features. The purpose of this study is to find out how much influence the online customer review, trust, and risk perception have on purchasing decisions with buying interest as an intervening variable (study of students using online market platforms). The sample in this study amounted to 150 respondents using the purposive sampling technique. The data collection method used is by distributing online questionnaires via a google form. The type of research method used is quantitative. The data analysis technique used is the structural equation of modeling (SEM). The results of this study indicate that: (1) Online Customer Review has a significant and positive effect on Purchase Interest; (2) Trust has a significant and positive effect on Purchase Interest; (3) Risk Perception does not influence Purchase Interest; (4) Online Customer Review has a significant and positive effect on Purchase Decisions; (5) Trust has a significant and positive effect on Purchase Decisions; (6) Risk Perception has a significant and negative effect on Purchase Decisions; and (7) Buying interest has a significant and positive effect on Purchase Decisions.
PENGARUH MANAJEMEN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS
Authors: Hilham Ash Shiddigie  , Sugeng Priyanto
Published: February 2024

The aims of this research is to recognize the effect of working capital turnover, receivable turnover, inventory turnover, and liquidity that are proxied at the current ratio of companies incorporated in 27 business index of Indonesia Stock Exchange for the period 2013-2017. The sampling technique used a purposive sampling method and based on predefined criteria has obtained a sample of 10 companies from the total population of 27 companies incorporated in 27 business index on the Indonesia Stock Exchange. The tool that used in this research is multiple linear regression analysis tested by using the statistical package for the social sciences (SPSS) version 25.0. The data that used during the research period is secondary data in the form of complete financial statements. The results of this research showed that the variable of inventory turnover, and liquidity have a positive effect and significant effect on profitability, meanwhile the working capital turnover, and account receivable turnover did not affect profitability.

 

Keywords: Working Capital Turnover, Receivable Turnover, Inventory Turnover, Likuiditas and Profitability
ANALISIS PELAKSANAAN PENGELOLAAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPN DAN PPh PASAL 22 WAJIB PUNGUT BUMN PADA PERUM PERUMNAS KANTOR PUSAT
Authors: Gatot Hery Djatmika  , Putu Tirta Sari Ningsih  , Erent Dany Pratama  , Yohanes Bowo Widodo
Published: February 2024

This study aims to determine the process of applying collection, depositing, reporting value added tax and income tax article 22 compulsory collection, and tax compliance Perum Perumnas. In this study the dependent variable used is PMK-136 /PMK.03 / 2012, PMK-37 / PMK.03 / 2015, and UU KUP No. 16 of 2009, while the independent variable in this study is the Obligatory Value Added Tax Collection, Article 22 Income Tax and Tax Compliance.

This study uses descriptive qualitative research methods and the data used in the form of secondary data is a report on the Period of Value Added Tax Collection and Notification of Income Tax Article 22 during January to December 2018. The population in this study is Perumnas Corporation engaged in real estate owned by a State-Owned Enterprise. And using information from 3 people from Perum Perumnas to dig up information and data related to taxation at Perum Perumnas, using unstructured interviews, documentation, and literature studies. Data analysis techniques begin by revealing events or facts, circumstances, phenomena, variables and circumstances that occur when the study takes place by presenting what actuallyhappened.

 The results of this study indicate that in general the process of applying collection, depositing, reporting on Value Added Tax and Income Tax Article 22 Mandatory Collection is in accordance with PMK-136 / PMK.03 / 2012 and PMK-37 / PMK.03 / 2015, and can it was concluded that Perum Perumnas was obedient in carrying out its tax obligations in accordance with the general tax provisions Law No. 16 of 2009.
ANALISIS PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS PADA SAAT PANDEMI COVID-19
Authors: Stenly Jacobus Ferdinandus  , Wellem Kaihatu
Published: February 2024

The COVID-19 pandemic that has occurred in Indonesia since the beginning of 2020 has become a serious problem for the Indonesian economy, including the consumer goods industry listed on the Indonesia Stock Exchange. Thus, the objectives of this study were (1) to determine the effect of using working capital on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. (2) to determine the effect of accounts receivable turnover on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. This study was a descriptive research by testing the hypothesis through a quantitative approach. The technique used to determine the number of samples was purposive sampling. Based on such technique, a sample of 9 consumer goods companies listed on the Indonesia Stock Exchange was obtained. This research employed primary data and secondary data. The analytical method used was regression on panel data analysis.Verificatively, the results of this study show that: (1) Working capital turnover has a positive and significant impact on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. (2) Accounts Receivable Turnover has an insignificant positive effect on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic.
PENGARUH FAKTOR BUDAYA ORGANISASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI SEKRETARIAT DPRD KABUPATEN MANGGARAI
Authors: Subijanto  , Woro Utari  , Edelbertus Romo Ganggut
Published: February 2024

This research is an expalanotory research, the research approach uses a quantitative approach, data analysis uses SPSS. The research sample was 35 people. The objectives of this study are 1). To analyze and analyze the influence of organizational culture and work discipline which have a significant effect on the performance of employees of the Manggarai Regency DPRD secretariat employees. 2) To test and analyze the influence of organizational culture and work discipline have a significant effect on employee performance in the secretariat staff of DPRD Manggarai Regency. 3) To see the variables that have a significant effect on the performance of employees of the Manggarai Regency DPRD secretariat employees. The results showed that: 1). Simultaneously, organizational culture and work discipline have a significant effect on employee performance at the Manggarai Regency DPRD Secretariat as evidenced by the result of the calculated F value of 3,348 with a significance value of 0.02 which means less than 0.05. 2). Partially, organizational culture and work discipline have a significant effect on employee performance at the Manggarai Regency DPRD secretariat. 3). Based on the test results, it is known that organizational culture affects the performance of employees at the Manggarai Regency DPRD secretariat; as evidenced by the t value is 5.583 with a significance level of 0.001 (less than 0.05).

 

Keywords : Organizational Culture, Work Discipline and employee Performance
KUALITAS PRODUK DAN PROMOSI DALAM MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENYEWAAN PRODUK ALAT BERAT
Authors: Fikri Firdaus  , Sugiharto Sugiharto  , Bambang Karnain  , Tjandra Wasesa  , Achmad Daengs GS
Published: February 2024

This study aims to examine and analyze the effect of quality products and promotions on consumer decisions in using services rental of heavy equipment products at PT. Surya Trias Gemilang Surabaya. Study this is implemented at PT. Surya Trias Gemilang Surabaya in April Until June 2021. The research population is consumers who have used the service rental of heavy equipment products. Samples were taken as many as 35 people with random sampling technique. Data was collected using valid questionnaire. The dependent variable in this study is the decision consumers (Y), while the independent variables are product quality (X1) and promotion (X2). Data analysis was performed using multiple linear regression method. The results showed that: (1) there was a significant effect of product quality (X1) on consumer decisions (Y) in using tenant services heavy equipment products at PT. Surya Trias Gemilang Surabaya; (2) there is an effect significant promotion (X2) on consumer decisions (Y) in using heavy equipment product rental services at PT. Surya Trias Gemilang Surabaya; and (3) there is a significant effect of product quality and promotion on decisions consumers in using heavy equipment product rental services at PT. Sun Trias Gemilang Surabaya. Product quality factor (X1) and promotion (X2) has an influence of 68.9% on consumer decisions (Y) in use the services of renting heavy equipment products at PT. Surya Trias Gemilang Surabaya, while the remaining 31.1% is influenced by other variables that are not included in this study.
PERAN INFORMASI AKUNTANSI DIFERENSIAL DAN CAPITAL BUDGETING PADA BAKSO SW DI TARAKAN
Authors: Ferica Christinawati Putri
Published: February 2024

This study’s goal to see the most appropriate decisions that can be taken by management in making decisions or make their own meatballs using different accounting information by comparing the differential costs that will be incurred when making it yourself and managing and managing the feasibility of fixed investment planning that will still be purchased by SW meatball. The data stage is carried out to obtain data related to differential costs and investment planning, then the data will be processed for further analysis and drawing conclusions. The results showed that the better decision was made by Bakso SW by making their own meatballs because they were more concerned about costs and benefits compared to suppliers and that SW Meatballs could invest in fixed assets to gain profit by adding a new grinding machine when the economy of the previous grinding machine had run out.
PENILAIAN AGUNAN DALAM KEPUTUSAN PEMBERIAN PEMBIAYAAN DI BMT MANDIRI UKHUWAH PERSADA SURABAYA
Authors: Abdullah Ahadish Shamad Muis  , Lailatul Mukarromah
Published: February 2024

The purpose of this study was to determine the financing procedures and collateral valuation in the decision to provide financing at BMT Mandiri Ukhuwah Persada Surabaya. The approach used in this research is descriptive qualitative. The data sources used are primary and secondary data. Namely from the results of interviews, observations, and several documents that can answer the formulation of the problem in this study. Then, the data analysis technique used is content analysis. Based on the data analysis carried out, it was found that the procedure for providing financing at BMT Mandiri Ukhuwah Persada was the same as that for financial institutions in general. The process or stages that BMT Mandiri Ukhuwah Persada members must go through to apply for financing are first registering to become members, preparing the required files, and other processes. There are two types of collateral at BMT Mandiri Ukhuwah Persada. First, material collateral, namely in the form of ID cards, marriage books, family cards, motor vehicle ownership book (BPKP), house/land certificates, and deposit savings. Second, non-material collateral, where members can apply for financing with collateral in the form of personal guarantees, which is termed gandeng renteng. The valuation of material collateral at BMT Mandiri Ukhuwah Persada is considered to be less specific, because it does not have a clear percentage standard. However, for the assessment of non-material collateral, BMT Mandiri Ukhuwah assesses the nature of the trust, and the activeness of the members in transactions.
PENGARUH E SERVICE QUALITY DAN BRAND AWARENESS TERHADAP LOYALITAS KONSUMEN PT BRI UNIT KAWUNGANTEN
Authors: Nuni Wulansari  , Fajar Nur Wibowo  , Lia Ernawati  , Meylani Dwi Ningrum
Published: February 2024

This study aims to analyze the effect of service quality and brand awareness on consumer loyalty at PT BRI Kawunganten Unit. The object of this research is Bank BRI Kawunganten Branch, while the subject is BRI Kawunganten Bank customers. This research uses sampling with purposive sampling technique. The number of samples in this study were 97 respondents. Data were obtained through questionnaires which were distributed directly to BRI Kawunganten Bank customers. The data analysis technique uses SPSS version 22. Based on the results of the analysis performed, it shows that E-Service Quality has a positive effect on Consumer Loyalty and Brand Awareness has a positive effect on Consumer Loyalty.
Dampak Dana Bantuan Sosial Pandemi Covid-19 Terhadap Pemenuhan Ekonomi Masyarakat di Kecamatan Banjarharjo Kab. Brebes
Authors: Roni Roni , Andi Yulianto  , Mafthukin Mafthukin
Published: February 2024

Tujuan dari penelitian ini adalah mengetahui dampak dana bantuan sosial covid-19 terhadap pemenuhan ekonomi masyrakat di Kecamatan Banjarharjo Kab. Brebes. Penelitian ini merupakan penelitian kuantitatif korelasional yaitu penelitian dengan mengamati atau mengobservasi dua atau lebih variabel yang mempunyai hubungan sebab-akibat Penelitian ini dilakukan pada masyarakat yang menerima dana bantuan sosial covid-19 di Kecamatan Banjarharjo Brebes. Sampel yang diambil sebanyak 300 responden dengan metode purposive sampling. Instrumen penelitan berupa kuesioner dengan tujuan untuk memperoleh data tentang variabel penelitian. Variabel yang diamati dalam penelitian ini adalah dana bantuan sosial sebagai variabel bebas (independen variabel) dan ekonomi masyarakat sebagai variabel terikat (dependent variabel).. Variabel dalam penelitian adalah variabel independen yaitu bantuan sosial, variabel dependen yaitu perekonomia masyarakat yang terdampak Covid-19. Alat analisis yang digunakan adalah analisis regresi sederhana.

Berdasarkan hasil analisis besarnya pengaruh variabel independen (bantuan sosial) yaitu 0,333 atau 33,3% sedangkan sisanya sebesar 66,7% dipegaruhi variabel lain yang tidak diteliti dalam penelitian ini. Uji parsial untuk variabel konstanta dan bantuan sosial yang disajikan pada tabel 5 di atas menunjukkan nilai probabilitas (P-value/Sig.) masing-masing sebesar 0,000, artinya terdapat cukup bukti bahwa variabel bantuan sosial mempunyai pengaruh terhadap ekonomi masyarakat di Kecamatan Banjarharjo Brebes selama masa pandemi Covid-19. Model akhir regresi yaitu Y = 2,612 + 0,079 X, yang artinya setiap kenaikan satu satuan bantua sosial yang diberikan akan berpengaruh pada ekonomi masyarakat Banjarharjo sebesar 7,9%.
Analisa Fundamental Makro dan Struktur Kepemilikan dengan variabel intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang berpengaruh terhadap Nilai Perusahaan
Authors: Veren Putri Shamaya  , Hwihanus Hwihanus
Published: February 2024

Developments in the industrial world are currently very rapid, giving rise to tight competition for investors or business actors. As the economy continues to develop, every company wants to demonstrate its best capabilities compared to its competitors, so that to boost operational performance the company requires additional capital. The aim of this research is to find out whether the variables above have an effect on company value. The results of this research are that macro fundamentals, ownership structure, capital structure, earnings management and financial performance have a significant effect on company value.
Pengaruh Struktur Modal Terhadap Tax Avoidance dengan Struktur Kepemilikan Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022
Authors: Jelita Prakasita Handi Dhaneswara  , Hwihanus Hwihanus
Published: February 2024

This research aims to determine the effect of capital structure on tax avoidance by using ownership structure, financial performance and company characteristics as intervening variables. This research is a descriptive quantitative research using a Smart PLS4 based statistical data analysis method, using a purposive sampling technique where the researcher chose to focus the research on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. Resulting in 9 hypotheses and one of them shows positive and significant influence, namely the influence of Capital Structure on Ownership structure.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan dari Perusahaan Teknologi di Bursa Efek Indonesia
Authors: Anggun Veby Safitriana
Published: February 2024

This research was conducted to identify the influence of liquidity and company size on the company's financial performance. This objective aims to determine whether the Company's liquidity level, such as the current ratio, quick ratio and total assets, has a significant relationship with the Company's financial performance. The results of this research show that liquidity has a positive effect on the financial performance of technology companies listed on the BEI in 2020 - 2022. The higher the level of company liquidity, the higher the company's financial performance, that company size influences the financial performance of technology companies listed on the BEI in 2020 - 2022. 2020 - 2022. The size of the company does not affect the size of the company's financial performance
Pengaruh Akuntansi Forensik, Audit Investigatif, dan Indepedensi terhadap Pengungkapan Fraud
Authors: Avilla Anggun Arisendy  , Tri Ratnawati
Published: February 2024

This research aims to analyze the influence of forensic accounting, audit investigations, independence on fraud disclosure. This research is a literature review, in which we will provide an opinion on the results of previous research. The results of this test are to prove that forensic accounting, investigative auditing and independence will have a significant or insignificant effect on fraud disclosure. It is hoped that the results of this research can enrich the literature for the development of science and also serve as consideration for other researchers.
Analisa Pengaruh Akuntansi Forensik, Whistleblowing, dan Audit Investigatif Terhadap Pencegahan Fraud
Authors: Yuli Meliana  , Joanne Intania Rut Simunapendi  , Tries Ellia Sandari
Published: February 2024

A crime that often occurs in both government and private environments is fraud. Fraud prevention can be done through the influence of forensic accounting, whistleblowing and investigative audits. The method used is literature study, and the results of data analysis are processed descriptively. The results are that forensic accounting and whistleblowing have an influence on fraud prevention, and investigative audits in several studies have been stated to have an influence, but those that state investigative audits also have no significant effect on fraud prevention.
Penyelesaian Perselisihan Hubungan Industrial Melalui Mediasi Antara Karyawan Dengan Perusahaan Kopi Cap Kijang Bogor
Authors: Maria Veronica Ngadien Prawesti  , Muhammad Rizal
Published: February 2024

Settlement of industrial relations disputes through mediation is a process of resolving conflicts between employees and the company with the help of a neutral mediator. The mediator acts as an impartial party and tries to facilitate dialogue between the two parties to reach a mutually beneficial agreement. Mediation in industrial relations can be an effective way to resolve disputes because it gives the parties involved greater control over the outcome than if decisions were made through arbitration or court processes. The purpose of this writing is to discuss the resolution of industrial relations disputes through mediation between employees and the Bogor Kijang Cap coffee company. The writing method used by the author is descriptive qualitative with case studies. The results of this research are that through effective mediation, problems in the industrial environment can be resolved in a fair and peaceful manner, creating a more harmonious and productive work environment for all parties involved. The agreements that have been made must be implemented carefully by both parties. This may involve changes in company policy, changes to employment contracts, or other actions necessary to ensure resolved issues do not re-emerge.
Strategi Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Sepatu Melalui Peningkatan Kualitas Sumber Daya Manusia di kecamatan Kesamben Jombang
Authors: Lailatus Sa’adah  , Nisa Candra Mutammimah
Published: February 2024

This research aims to analyze the differences in development strategies in small and medium micro-enterprises shoes through improving the quality of human resources in Kesamben Jombang district. The method used in this research is a qualitative method with data collection through observation, interviews, and documentation involving directly to 2 owners of Micro, Small and Medium Enterprises shoes in Kesamben sub-district. Data analysis techniques include data reduction, data presentation, and conclusion drawing. Data validity testing is done by testing credibility (internal validation), transferability (external validation), dependability, and confirmability (objectivity). The result of this research is that the improvement of human resources carried out by the Mekar Abi Mulya micro, small and medium enterprises is very helpful for the owner in business continuity and business development, so that the company survives until now. In improving the quality of employees, UD Abi Mulya micro, small and medium enterprises apply aspects in improving the quality of employees, namely: Training, knowledge, experience, personality, and productivity. Meanwhile, UD Riaji in improving the quality of employees is applying aspects: Training, knowledge, personality, and productivity.
Analisis Strategi Pemasaran Layanan Pos Express Pada PT. Pos Indonesia (Persero) Sipirok
Authors: Zernita Sari Ritonga  , Ahmad Perdana Indra  , Ahmad Perdana Indra
Published: February 2024

This news aimsto analyze the marketing strategy of express postal service at PT. Pos Indonesia (Persero) Sipirok. Research was conducted using qualitative research methods. The research subjects were the sipirok branch post office and sipirok community in the sub-district. While the object of the research is marketing strategy, it shows that there are problems faced by Pos Iindonesia (Persero) Sipirok regarding marketing strategy as evidenced by the results interviews with several business people and people who use express products and the many expedition companies that offer affordable and fact prices in the sipirok sub-district area. So the solution offered in determining the marketing strategy is to approach consumers by determining the target consumer based on the consumer’s desires. Meanwhile, the marketing mix used by PT. Pos Indonesia (Persero) Indonesia , branch office is the 4P marketing mix , namely product price, place, and promotion .
Edukasi Masyarakat Upaya Membangun Branding Produk UKM di Banjar Lokaserana Selama Pandemi
Authors: I Putu Aswin Anandam  , Dewa Ayu Putu Adhiya Garini Putri
Published: February 2024

The total cessation of the tourism sector in Bali during this pandemic resulted in the paralysis of the community's economy. Not a few people in Banjar Lokaserana lost their jobs and as a result some of them changed professions and tried to sell, starting from selling masks, food, to selling household furniture. However, in running their business, many people experience difficulties in promoting their products through social media, which results in limited sales reach. Branding is a business strategy to introduce the business value of a business product to consumers. Branding strategies are carried out in several aspects, such as creating a business name, logo, brand, and even promotional procedures for a product. This Non-Location KKN Report contains information about public education in efforts to build SME product branding which was carried out in the Banjar Lokaserana environment during the Covid-19 Pandemic. In the initial stage, observation methods were used to determine the target community and discuss the problems faced. In the implementation method, a work program is implemented by providing education to the target community about product branding to create attractive promotional posters using the Canva application. To find out all forms of improvement and results from the implementation of the work program, an evaluation was carried out by providing a questionnaire via Google Form media. This education aims to achieve sales results for the target community.
PELATIHAN PENGENALAN DAN PEMANFAATAN MEDIA SOSIAL UNTUK MENINGKATKAN PENJUALAN TANAMAN HIAS DI KECAMATAN LAMONGAN
Authors: Mesra Suraya Ariefin  , Muhammad Dzikri Abadi  , Sawabi  , Baron Julianto
Published: February 2024

: Pengabdian bertujuan untuk melakukan pelatihan penggunaan media sosial sebagai alat promosi penjualan kepada para pemilik lapak tanaman hias di kecamatan lamongan. Dari obervasi yang dilakukan para pemilik lapak tanaman hias di kecamatan lamongan rata – rata berumur diatas 40 tahun. Yang mana mereka masih kesulitan dengan adanya mediasosial sebagai alat pemasaran. Hasil pelatihan ini diharapkan dapat membuka wawasan dan pengetahuan para pemilik Lapak tanaman hias di kecamatan lamongan.
PELATIHAN PEMANFAATAN LIMBAH KAIN PERCA SEBAGAI AKSESORIS DI DUSUN GUMELEM DESA BANJAREJO KECAMATAN KEDUNGPRING KABUPPATEN LAMONGAN
Authors: Ardiansyah Ahsanul H  , Muhammad David  , Evi Dwi Kartika Sari  , Putri Dwi Lestari  , Yusinta Alyaputri
Published: February 2024

Pemberian  pelatihan  keterampilan  dapat  meningkatkan ekonomi dan kesejahteraan keluarga. Diharapkan dengan keikutsertaan ibu rumah  tangga mengikuti program keterampilan tersebut  dapat  menumbuhkan aktivitas untuk berwirausaha guna meningkatkan pendapatan keluarga.nLimbah kain perca merupakan limbah organik yang sulit diurai oleh lingkungan. Limbah kain perca ini sering menjadi permasalahan karena banyaknya industri konfeksi. Limbah menumpuk lalu dibakar sehingga menjadi pencemaran  lingkungan karena  menimbulkan asap dan gas yang  tidak  baik untuk kesehatan.Tujuan kegiatan pelatihan ini adalah untuk memberikan  edukasi tentang manfaat  limbah kain perca dan membekali kreativitas kepada ibu rumah tangga serta memberikan pelatihan cara pengolahan limbah tersebut menjadi benda yang memiliki nilai jual,nilai keindahan sehingga dapat membantu perekonomian keluarga.
PELATIHAN PEMBUATAN KERAJINAN DARI BARANG BEKAS DI DUSUN PLANDI DESA SUBEREJO GUNA MENINGKATKAN KUALITAS EKONOMI MASYARAKAT.
Authors: Muhammad Sulton  , Darianto  , Heti Nur Ani  , Miftakhur Rohmah  , Ira Candra Mawarti
Published: February 2024

Pelatihan ini bertujuan untuk meningkatkan kreatifitas masyarakat di dusun plandi desa sumberejo dalm pengolahan barang bekas menjadi produk konsutif dan memiliki nilai ekonoms.
PENGUATAN LITERASI DIGITAL DALAM PEMBELAJARAN PADA TINGKAT SEKOLAH DASAR DI DESA BANJAREJO KECAMATAN KEDUNGPRING KABUPATEN LAMONGAN
Authors: Didik Puji Wahyono  , Dwi Reni Nisvul l  , Agustinus Sahlukh  , Suhari  , Nur Aliyah
Published: February 2024

Sekolah Dasar Negri Banjarejo merupakan satu – satunya sekolah negri yang ada di desa banjarejo. Tujuan adanya penelitian ini untuk mengetahui penerapan serta penguatan kurikulum berbasis digital dalam Sekolah Dasar di SDN Banjerejo. penggunaan literasi digital pada kurikulum sebagai akses informasi dalam memudahkan siswa untuk memenuhi kebutuhan, dan rasa ingin tahu..
Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi SIAPIK
Authors: Ferica Christinawati Putri
Published: February 2024

Laporan keuangan merupakan dokumen yang sangat penting untuk kegiatan UMKM. Laporan keuangan disusun untuk memberikan informasi keuangan mengenai kondisi keuangan UMKM. Dokumen laporan keuangan juga digunakan untuk pengajuan permohonan modal. Seiring dengan perkembangan teknologi informasi, penyusunan laporan keuangan saat ini bisa dilakukan dengan cara yang praktis dengan menggunakan aplikasi pada smartphone yaitu aplikasi Si APIK. Si APIK memberikan kemudahan dalam hal mencatat setiap transaksi dan menghasilkan laporan keuangan berupa Neraca, Perubahan Modal, dan Laporan Laba Rugi. Kegiatan ini bertujuan untuk memberikan pendampingan penggunaan Aplikasi Si APIK untuk menghasilkan laporan keuangan untuk budidaya udang pada CV. Nuri Benur Surabaya di Kota Tarakan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini terdiri dari survey, observasi dan pelaksanaan kegiatan sosialisasi. Hasil dari kegiatan pengabdian masyarakat ini adalah peningkatan pengetahuan pemilik usaha mengenai pentingnya penyusunan laporan keuangan untuk operasional usaha dan meningkatnya kemampuan mencatat transaksi yang dapat menghasilkan laporan keuangan berupa Neraca, Laba Rugi dan Laporan Arus Kas pada CV. Nuri Benur Surabaya.
PELATIHAN MIKROTIK ROUTER DI RUMAH SAKIT ISLAM KENDAL
Authors: Katon Abdul Fatah
Published: February 2024

PELATIHAN MIKROTIK ROUTER DI RUMAH SAKIT ISLAM KENDAL
Penguatan Kelembagaan Koperasi Produsen Kopi Java Preanger dalam Upaya Meningkatkan Kinerja Binis dan Pendapatan Petani Kopi
Authors: Sunarmi Sunarmi
Published: February 2024

Penguatan Kelembagaan Koperasi Produsen Kopi Java Preanger dalam UpayaMeningkatkan Kinerja Binis dan Pendapatan Petani Kopi
Strategi Pembelajaran Tematik Terpadu Berbasis Muatan Heuristic Dalam Membentuk Kompetensi Siswa Di Mi Plus Walisongo Trenggalek
Authors: Setyaning Utami
Published: February 2024

Penelitian ini mengkaji mengenai strategi pembelajaran tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi siswa. Metode penelitian yang digunakan dalah metode penelitian kualitatif. Teknik pengumpulan data yang dipakai yaitu wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data (data reduction), sajian data (data display), serta verifikasi dan simpulan data (conclution drawing and verification). Hasil penelitiannya 1) Pendekatan pembelajaran   tematik terpadu berbasis muatan heuristic dalam membentuk kompetensi  siswa   di MI Plus Walisongo Trenggalek, dilakukan dengan:   a) dimulai dengan membagi siswa dalam beberapa kelompok, setiap kelompok mendapat nomor.    b) Guru memberi tugas dan masing-masing kelompok mengerjakannya. c) kelompok berdiskusi jawaban yang benar dan memastikan tiap anggota kelompok dapat mengerjakannya atau mengetahui setiap jawaban. d) guru memanggil salah satu nomor siswa dengan nomor yang dipanggil melaporkan hasil kerjasama mereka.  e)  Tanggapan dari teman yang lain, kemudian guru menunjuk nomor yang lain dan kesimpulan.  2) Metode pembelajaran  tematik terpadu berbasis muatan heuristic dalam   membentuk kompetensi siswa di     dilaksanakan dengan menggunakan   metode demonstrasi.   Selain itu dengan     penerapan  Pembelajaran Aktif, Kreatif, Efektif, Menyenangkan merupakan satu kesatuan yang saling berkaitan sehingga dari kesatuan tersebut didapat pengertian bahwa pembelajaran yang harus menyenangkan bagi siswa. 3) Teknik pembelajaran  tematik terpadu berbasis muatan heuristic dalam   membentuk kompetensi siswa di  MI Plus Walisongo Trenggalek, yang dilakukan dengan   guru dengan penggunaan media power point.       Selain itu penerapan media audio visual video dalam meningkatkan kompetensi siswa dilakukan dengan jalan   Guru dalam mengajar pastinya mempersiapkan media yang akan digunakan yaitu media audio visual khususnya video.  4) Evaluasi pembelajaran  tematik terpadu berbasis muatan heuristic dalam   membentuk kompetensi siswa di  MI Plus Walisongo Trenggalek, pelaksanaan evaluasi pembelajaran siswa di sini dilaksanakan pada awal kegiatan, tengah kegiatan pembelajaran, akhir kegiatan pembelajaran. Evaluasi ini termasuk jenis evaluasi formatif  dan sumatif, yang pelaksanaannya membutuhkan waktu khusus untuk melaksanakan evaluasi sehingga evaluasi benar-benar telah disiapkan secara matang, begitu pula pelaksanannya. Karena untuk melihat hasil selama proses pembelajaran tidak mungkin evaluasi langsung dilaksanakan sepenuhnya. Untuk itu penilaian yang berbentuk sub sumatif (mid semester) dilaksanakan tidak lain bertujuan untuk melihat hasil dari kegiatan yang telah berlangsung selama beberapa kali pertemuan.