bluuebunny/crossref_metadata_2025_split huggingface dataset:
Management of Unexpected Expenditures for Covid-19 in Local Government
Authors: Basri Yesi Mutia , Hariadi Hariadi , Asra Ode 
Published: July 2021

This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies.
Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration
The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value
Authors: Monica Monica , Daromes Fransiskus Eduardus , Ng Suwandi 
Published: July 2021

This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth.
Keywords: women on boards, carbon emissions disclosure, firm value
Analisis Pengaruh Return on Assets, Debt to Equity Ratio dan Return on Equity terhadap Earnings Per Share (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2014-2018)
Authors: Sanny Sanny 
Published: July 2021

This study aims to analyze the effect of return on assets, debt to equity ratio, and return on equity to earnings per share. This study took as many as 41 companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2014-2018 period determined by purposive sampling technique. Data analysis was performed using the robust least square (RLS) method. The results of the study prove that partially return on assets and return on equity have a significant effect on earnings per share, but the debt to equity ratio has not been able to provide a significant effect on earnings per share. This finding also proves that simultaneous return on assets, debt to equity ratio and return on equity have a significant effect on earnings per share. Penelitian ini bertujuan untuk menganalisis pengaruh return on assets, debt to equity ratio, dan return on equity terhadap earnings per share. Penelitian ini mengambil subjek yaitu sebanyak 41 perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dalam periode 2014-2018 yang ditentukan dengan teknik purposive sampling. Analisis data dilakukan dengan metode robust least square (RLS). Hasil penelitian membuktikan bahwa secara parsial return on assets dan return on equity berpengaruh signifikan terhadap earning per share, namun debt to equity ratio belum mampu memberikan pengaruh yang signifikan terhadan earnings per share. Temuan ini juga membuktikan bahwa secara simultan return on assets, debt to equity ratio dan return on equity berpengaruh signifikan terhadap earning per share.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan dan Kecerdasan Emosional terhadap Komitmen Organisasi
Authors: Liany Hanny 
Published: July 2021

The purpose of this research is to examine whether there is an influence between 1) organizational culture 2) leadership style 3) emotional intelligence 4) organizational culture, leadership style and emotional intelligence simultaneously to organizational commitment. Sample was selected using probability sampling method amounted to 129 respondents at Yontomo Sukses Abadi Corporate based in Tangerang. Data processing techniques using classical assumption testing and multiple linear analysis assisted by SPSS program version 25. The result of this study shows that 1) Organizational culture has a significant effect on organizational commitment 2) Leadership Style has a significant effect on organizational commitment 3) Emotional intelligence does not have a significant effect on organizational commitment 4) Organizational Culture, leadership style and emotional intelligence simultaneously influence organizational commitment. Tujuan dari penelitian ini adalah untuk menguji apakah terdapat pengaruh antara 1) Budaya Organisasi 2) Gaya Kepemimpinan 3) Kecerdasan Emosional 4) Budaya Organisasi, Gaya Kepemimpinan dan Kecerdasan Emosional secara simultan terhadap komitmen organisasi. Sampel dipilih menggunakan metode probability sampling, sampling berjumlah 129 responden di PT Yontomo Sukses Abadi Tangerang. Teknik pengolahan data menggunakan pengujian asumsi klasik dan analisis linear berganda yang dibantu dengan program SPSS versi 25. Hasil penelitian ini menunjukan bahwa 1) Budaya organisasi berpengaruh secara signifikan terhadap komitmen organisasi 2) Gaya Kepemimpinan berpengaruh secara signifikan terhadap komitmen organisasi 3) Kecerdasan emosional tidak berpengaruh signifikan terhadap komitmen organisasi 4) Budaya Organisasi, Gaya kepemimpinan dan kecerdasan emosional secara simultan berpengaruh terhadap komitmen organisasi.
Pengaruh Big Five Personality terhadap Investment Decision pada Perusahaan Peer to Peer Lending
Authors: Helena Helena , Widjaja Indra 
Published: July 2021

Investment decision making is a crucial process that is influenced by many factors. This study aims to examine the personality traits that influence investment decisions in Peer to Peer Lending companies. Personality measurements performed by researchers using Big Five Personality Traits, with personality dimensions: Openness to Experience, Conscientiousness, Extraversion, Agreeableness, and Neuroticism.As a result of the hypotheses testing, it was concluded that there was a significant relation between Conscientiousness, Neuroticism with investment decision. However, Openness to Experience, Extraversion, and Agreeableness did not predict investment decision. Pengambilan keputusan investasi merupakan proses krusial yang dipengaruhi oleh banyak faktor. Penelitian ini bertujuan untuk menguji sifat-sifat kepribadian yang mempengaruhi keputusan investasi di perusahaan Peer to Peer Lending. Pengukuran kepribadian yang dilakukan oleh peneliti menggunakan Big Five Personality Traits, dengan dimensi kepribadian: Openness to Experience, Conscientiousness, Extraversion, Agreeableness, dan Neuroticism.Sebagai hasil dari pengujian hipotesis, disimpulkan bahwa ada hubungan yang signifikan antara Conscientiousness, Neuroticism dengan keputusan investasi. Namun, Keterbukaan terhadap Pengalaman, Extraversion, dan Agreeableness tidak memprediksi keputusan investasi.
Pengaruh Proporsi Kepemilikan Saham Asing dan Proporsi Direktur dan Komisaris Asing terhadap Penghindaran Pajak di Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
Authors: Tofani Riberu Gregorius Fx Erick 
Published: July 2021

The research aims to determine the impact of foreign investor’s interests on tax avoidance in Consumer Goods- Manufacturing Companies, in particular the food and beverage sector, listed in Indonesia Stock Exchange during the periods from 2011 to 2016. The interests of foreign investors are measured by two variable which are the percentage of ownership by foreign investors and the percentage of foreign directors and commisoners on the board directors. The methodology used in this research is sampling method, tested by multiple linear regression. Tax avoidance is measured by two approaches, i.e. Effective Tax Rate and Book Tax Different. This research concludes that the percentage of ownership by foreign investors and the percentage of foreign directors and commisoners on board directors show no significant effect to the corporate tax avoidance. Tujuan penulisan makalah ini adalah untuk mengetahui pengaruh proporsi kepemilikan saham asing dan proporsi direktur dan komisaris asing terhadap penghindaran pajak di perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama peiode tahun 2011 sampai dengan 2016. Teknik pengambilan sampel menggunakan metode purposive sampling, diuji dengan metode regresi linier berganda. Pengujian dilakukan dengan dua pendekatan yaitu Effective Tax Rate dan Book Tax Different. Berdasarkan hasil penelitian dapat disimpulkan bahwa dengan pendekatan ETR, proporsi kepemilikan saham asing tidak berpengaruh positif atas penghindaran pajak, namun proporsi direktur dan komisaris asing berpengaruh positif terhadap penghindaran pajak meskipun tidak signifikan. Sedangkan dengan pendekatan BTD proporsi kepemilikan saham asing bepengaruh positif terhadap penghindaran pajak meskipun tidak signifikan, dan proporsi direktur dan komisaris asing tidak berpengaruh positif terhadap penghindaran pajak.
Faktor-faktor yang Mempengaruhi Behavioral Intention Pengguna Mobile Banking BCA: Studi pada Gen Y
Authors: Heryanto Heryanto , Tjokrosaputro Miharni 
Published: July 2021

Recently, the using of mobile banking facilities are increasingly in demand because it considered effective for customers. This research used BCA mobile banking users as respondents. The aim of this research is to determine factors that affects Behavioral Intention of BCA mobile banking users. Sampling from 138 respondents among generation Y by probability sampling method. The researcher collected data by distributing questionnaires to respondents and the data were analyzed by using software SPSS Statistics version 24. The results showed that Effort Expectancy, Performance Expectancy, Social Influence, Facilitating, Security, and Self Efficacy affected positively toward Behavioral Intention for BCA mobile banking users among generation Y. The study could contribute to BCA or other banks to analyze and improve their mobile banking services to increase mobile banking usage among generation Y. Akhir-akhir ini, fasilitas mobile banking semakin diminati karena penggunaannya dianggap efektif bagi pelanggan. Penelitian ini menggunakan nasabah BCA yang pengguna mobile banking sebagai responden. Penelitian ini bertujuan untuk mengetahui berbagai faktor yang berpengaruh pada intensi perilaku pengguna mobile banking BCA. Pengambilan sampel dilakukan pada 138 responden di kalangan generasi Y dengan metode probability sampling. Pengumpulan data melalui penyebaran kuesioner kepada responden dan data dianalisis menggunakan software SPSS Statistics version 24. Hasil penelitian memperlihatkan bahwa Effort Expectancy, Performance Expectancy, Social Influence, Facilitating, Security, dan Self Efficacy berpengaruh positif terhadap intensi perilaku pengguna mobile banking BCA di kalangan Gen Y. Hasil studi ini dapat membantu BCA ataupun industri perbankan untuk menganalisis dan meningkatkan layanan mobile banking untuk meningkatkan penggunaan mobile banking BCA dari generasi Y.
Pengaruh Brand Awareness, Brand Image, dan Brand Trust terhadap Keputusan Pembelian pada Produk Pocari Sweat di Jakarta
Authors: Junia Yusi Intan 
Published: July 2021

The purpose of this study is to look at the factors that influence the decision of purchasing products in Indonesia. The researcher uses the Pocari Sweat brand as a model for the use of body fluids. This study uses a questionnaire method. Data from 231 respondents who used Pocari Sweat products were processed using SPSS version 24.0. The result is brand awareness, and brand trust towards positive product purchasing decisions. The partially perceived quality has no positive effect. Brand awareness, perceived quality and brand trust. This research provides input to academics and beverage beverage companies along with ionic drinks in Indonesia. Tujuan penelitian ini adalah untuk melihat faktor yang mempengaruhi terhadap kepuasan pembelian produk pada produk minuman ion di Indonesia. Peneliti menggunakan merk Pocari Sweat sebagai model pengganti cairan tubuh. Penelitian ini menggunakan metode kuesioner. Data dari 231 responden yang mengkonsumsi produk Pocari Sweat diolah menggunakan SPSS versi 24.0. Hasilnya adalah brand awareness, dan brand trust secara parsial mempunyai pengaruh positif terhadap keputusan pembelian terhadap produk. Perceived quality secara parsial tidak mempunyai pengaruh positif terhadap keputusan pembelian produk. Brand awareness, perceived quality dan brand trust secara simultan mempunyai pengaruh positif terhadap keputusn pembelian. Penelitian ini memberikan masukan kepada akademisi dan perusahaan minuman kemasan sekaligus minuman ion bagaimana meningkatkan keputusan pembelian produk minuman kemasan ion di Indonesia.
Strategi Penjualan Produk Pelumas PT PPA dengan Menggunakan Analisis SWOT
Authors: Sulindra Yosep , Herjanto Eddy 
Published: July 2021

The purpose of this research is to identify internal factors (strength and weakness) and external (opportunity and threat), formulate alternative sales strategy of PT Perusahaan Pelumas Amerika (PPA)’s lubricants product, and understand differentiation factors of PT PPA compared with competitors. The output of internal audit are strengths and weaknesses and the output of external audit are opportunities and threats. Alternative strategy obtained from matching internal and external factor by using SWOT matrix. By using Quantitative Strategic Planning Matrix (QSPM) to get and implement the best sales strategy for company. Data sources for this research are primary data via interview with senior management officers and secondary data from company website, journal, textbook, and newspaper. Based on analysis method, the priority sales strategy that need to be implemented by company is market penetration with introducing and promote the concept of Total Cost of Ownership (TCO) to potential industrial customer with publication such as seminar, workshop, trade fair, and product knowledge so that PT PPA convince potential customer by providing quality product and added value services to support reaching customer’s objectives of reducing overall costs. Tujuan penelitian ini adalah untuk mengindentifikasi kondisi internal (kekuatan dan kelemahan) dan eksternal (kesempatan dan ancaman), merumuskan formulasi strategi penjualan produk pelumas PT Perusahaan Pelumas Amerika (PPA), dan memahami faktor pembeda (diferensiasi) PT PPA dengan pesaing merek lain. Hasil dari audit lingkungan internal berupa kekuatan dan kelemahan perusahaan dan hasil dari audit lingkungan eksternal berupa peluang dan ancaman perusahaan. Strategi alternatif diperoleh dengan mencocokkan antara faktor internal dan faktor eksternal menggunakan matriks SWOT. Quantitative Strategic Planning Matrix (QSPM) digunakan untuk memperoleh strategi penjualan yang terbaik pada perusahaan. Sumber data terdiri dari data primer melalui wawancara dengan narasumber dari pihak internal perusahaan dan data sekunder diperoleh berdasarkan situs perusahaan, jurnal, buku, dan surat kabar yang berhubungan dengan penelitian. Dari hasil metode analisis, strategi penjualan yang perlu untuk diimplementasikan perusahaan adalah penetrasi pasar dengan memperkenalkan dan mempromosikan konsep Total Cost of Ownership (TCO) kepada calon pelanggan industri melalui publikasi seperti seminar, workshop, pameran dagang, dan presentasi produk sehingga PT PPA meyakinkan calon pelanggan dengan produk yang berkualitas dan sistem pelayanan yang berfokus pada sisi penghematan bagi pelanggan.
Pengaruh Rekomendasi Blogger terhadap Minat Belanja Online
Authors: Hartanto Fallane , Susanto Eko Harry 
Published: July 2021

This research aims to determine the effects of blogger recommendations on online shopping interestions from attractiveness, trust and expertise. The number of samples used in this study were 215 consumer respondents who are active in online shopping in Jakarta, Indonesia. This research uses quantitative research type, by distributing questionnaires online through google form media with purposive random sampling method and analysis techniques using Partial Least Square (PLS). The results of this research indicate that there is an effect of attractiveness, trust and expertise on online shopping interest. This research is expected to provide insight into the understanding the interest in online shopping. Penelitian ini bertujuan untuk mengetahui pengaruh rekomendasi blogger terhadap minat belanja online yaitu menilai dari daya tarik, kepercayaan dan keahlian. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 215 responden konsumen yang aktif dalam belanja online di Jakarta. Penelitian ini menggunakan jenis penelitian kuantitatif, yaitu dengan cara penyebaran kuesioner secara online melalui media google form dengan metode purposive random sampling dan teknik analisis menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa adanya pengaruh daya tarik, kepercayaan dan keahlian terhadap minat belanja online. Penelitian ini diharapkan dapat memberikan wawasan dalam pemahaman minat belanja online.
RANCANGBANGUN DATA LOGGER TENAGA LISTRIK PADA PANEL SURYA
Authors: Hermawan Indra Budi 
Published: July 2021

Penelitian ini bertujuan untuk merancang data logger, yaitu sebuah perangkat yang dapat mengukur, menghitung dan menyimpan data tenaga listrik yang dihasilkan oleh panel surya secara terus menerus dalam jangka waktu tertentu. Data diperoleh dari hasil pengukuran tegangan dan arus listrik pada panel surya. Tegangan dan arusÂ listrik ini ditangkap oleh sensor, kemudian diolah menggunakan microcontroller. Selanjutnya data disimpan dalam media penyimpan berupa SD/MMC card yang dapat diunduh dan dianalisa lebih lanjut menggunakan personal computer, sehingga dapat diketahui nilai energi listrik. Dari percobaan yang dilakukan, ternyata data logger dapat bekerja dengan cukup baik. Dari hasil pencatatan didapatkan bahwa nilai tegangan mempunyai penyimpangannya 4.49 %, sedang untuk nilai arus listrik penyimpangannya 2.45 %. Nilai tegangan yang didapatkan relatif besar bila dibandingkan dengan pengukuran dengan menggunakan peralatan ukur yang presisi, Besarnya kesalahan ini antara lain disebabkan penggunaan komponen resistor pembagi tegangan yang memiliki toleransi yang besar. Dengan menggunakan resistor metal film yang mempunyai toleransi lebih kecil, nilai tegangan yang didapatkan akan lebih presisi.Kata kunci : data logger, microcontroller, listrik tenaga surya
ANALISIS PERBANDINGAN LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS PADA KINERJA KEUANGAN BANK SWASTA YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA PERIODE 2013-2015
Authors: Brahmayanti Sri , Najar Azizah 
Published: July 2021

ABSTRAKA good performance of a bank is expected to regain public confidence in the bank itself or the banking system as a whole. Financial performance can be known by calculating the financial ratios so that it can know the performance and using ratio analysis, namely the ratio of liquidity, solvency, and profitability. This ratio analysis is a technical analysis to determine the relationship between certain items in the balance sheet or income statement bank individually or collectively. The purpose of this study is to compare the financial performance of four private banks listed on the Indonesia Stock Exchange. The results of the analysts show that there are differences in financial ratios, namely the ratio of liquidity, solvency, and rentability in private banks registered in PT. Indonesia Stock Exchange period 2013-2015.Â Keywords: Ratio Analysis, Financial Performance Analysis, Bank.ABSTRAKA good performance of a bank is expected to regain public confidence in the bank itself or the banking system as a whole. Financial performance can be known by calculating the financial ratios so that it can know the performance and using ratio analysis, namely the ratio of liquidity, solvency, and profitability. This ratio analysis is a technical analysis to determine the relationship between certain items in the balance sheet or income statement bank individually or collectively. The purpose of this study is to compare the financial performance of four private banks listed on the Indonesia Stock Exchange. The results of the analysts show that there are differences in financial ratios, namely the ratio of liquidity, solvency, and rentability in private banks registered in PT. Indonesia Stock Exchange period 2013-2015.Â Keywords: Ratio Analysis, Financial Performance Analysis, Bank.
ANALISIS PERBANDINGAN RISK&RETURN PORTOFOLIO SAHAM FIRST LINER& SECOND LINER DENGAN METODE INDEKS TUNGGAL (Studi Kasus Pada Saham-Saham Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2012-2014)
Authors: Astawinetu Erwin dyah , Soebrati Ni wayan 
Published: July 2021

ABSTRACTInvestors generally will invest their fund in stocks that have high return with minimal risk in the capital market. In order to reduce level of risk then the stocks should be formed into portfolio. The purpose of this research is to analyze the risks & return of stocks of the first & the second liner of food & beverages companies that are listed in Indonesia stock exchange (IDX) from 2012 to 2014. A single index model is used for research method. The data observed based on historical data of the closing stock-price of food & beverages companies listed. Technique of taking sample uses purposive sampling. The sample used in this research is 12 (twelve) stocks of the food & beverages companies from 2012 to 2014 which are listed in Indonesia stock exchange (IDX).Data analysis using T-test (independent sample t-test) with significance level of 5%. The first hypothesis using Independent t-test shows that there is no significant return between first liner and second liner stocks. The second hypothesis using Independent t-test shows that there is no significant risk between the two as well.This research shows that investing in the second liner stocks are more profitable than investing in the first liner stocks because the return of the second liner stocks are higher than the first linersâ€™ while the risks of the second liner stocks are lower than the first linersâ€™. Â Keywords : Single Index Model, First Liner Stock, Second Liner StockÂ Â