bluuebunny/crossref_metadata_2025_split huggingface dataset:
Serapan Tenaga Kerja Pada Budidaya Ikan Patin dalam Kolam di Kabupaten Banjar, Kalimantan Selatan
Authors: Febrianty Irma 
Published: September 2021

The difference in pond area owned by catfish cultivators will result in differences in pond management so that the wider the pond, the more manpower needed and the worker specifications required by the cultivators. The purpose of this research is to see the labor absorption in catfish culture in ponds, as well as the labor value according to the specifications of the type of work required. The data analysis method uses descriptive analysis for the amount of labor absorbed and Oppurtunity cost, namely what benefits the workforce gets in working in catfish farming. Labor absorption in catfish farming in ponds for large scale businesses requires permanent labor to maintain the pond. as many as 4 people and harvest labor also requires as many as 8 - 9 people. Medium-scale businesses require 1-3 permanent workers and 5-7 panensian workers, while small scale businesses do not require permanent workers to maintain the pond because they are guarded by themselves and require 5-6 harvest workers. The value of the labor resources absorbed in catfish culture in the pond is Rp. 436,608,000.00.
Keywords: Labor, Cultivation, Catfish.
Pengaruh Brand Awareness, Brand Image dan Brand Loyalty Terhadap Brand Equity Pada Pengguna Produk Nike di Kabupaten Tangerang
Authors: Yacub Rudi 
Published: September 2021

The sports industry has a very large potential income and is followed by the enthusiasm of the community to exercise, which is an opportunity for entrepreneurs in the sports equipment industry. The objectives of this study are: First, to explore the effects of brand awareness on brand equity. Second, to explore the effect of brand image on brand equity. Third, explore brand loyalty to brand equity. The data collection method is convenience sampling. The research sample was collected from 160 respondents, who use Nike products in Tangerang Regency. The data analysis technique used in this study is multiple regression analysis through the Statistical Package for the Social Science computer program version 18. The results are: (1) brand awareness has a positive impact on brand equity; (2) brand image has a positive impact on brand equity; (3) Brand loyalty is the main impact on brand equity
Keywords : Brand Awarness, Brand Image, Brand Loyalty, Brand Equity
Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan
Authors: Putra Benta Palantama , Hidayah Retno Ulfayatun 
Published: September 2021

In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed.
Keywords : Financial Performance, Regional Expansion,
Analisis Partisipasi Masyarakat dalam Pembangunan Infrastruktur Jalan pada Program PNPM
Authors: Yunita Herma , Yanti Dwi 
Published: September 2021

Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose of this study was to determine community participation in the development of road infrastructure through the PNPM Program in Kelurahan Ponorogo, Lubuklinggau Utara District II. This research is a survey research. The type of data used is primary data obtained from questionnaires, interviews, observations, documentation with the number of respondents 7 neighborhood units (RT) where to be taken are 2 KSM (self-help groups) in 2 RTs in Ponorogo Kelurahan, namely RT 1 and RT 2. The total population of the two Rt is 178 households. The sampling method used was purposive sampling by 50%, so the number of samples to be taken was as many as 89 people. Data analysis methods used are descriptive analysis and qualitative analysis. The results of this study indicate that (1) Participation of the community in the form of mind Ponorogo Village has been going very well, with a percentage of 86.6%. (2) The participation of workers by the community in the construction of road infrastructure is 77.5% with a good category. (3) Community participation in the form of expertise is 55.1% with a fairly good category, (4) Community participation in the form of goods is carried out voluntarily by 100% with a very good category (5) Participation in community money Ponorogo Kelurahan is basically non-existent, however more manifested in the form of consumption, such as providing coffee water, tea water and snacks during mutual assistance in the construction of infrastructure roads through the PNPM Program.
Keywords: Community Participation, Road Infrastructure Development, PNPM, Village Ponorogo
Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
Authors: Simorangkir Enda Noviyanti , Prajoggi Teguh Hakim , Enzelina Enzelina , Hasugian Edo , Desy Desy 
Published: September 2021

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research.
Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere
Authors: Goo Emilianus Eo Kutu , Dince Maria Nona , Obon Walter , Samosir Magdalena , Rangga Yoseph Darius Purnama 
Published: September 2021

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly.
Keywords: Accounting Information Systems, Cash Receipts
Faktor-Faktor Yang Mempengaruhi Kepuasan Kerja Karyawan PT. Trimegah Cipta Mandiri
Authors: Amandin Amandin 
Published: September 2021

Job satisfaction reflects a person's feelings about his job. The purpose of this study was to determine the factors that affect employee job satisfaction at PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District. The factors in question are the variables of leadership and motivation. This type of research is a survey research with a descriptive quantitative approach. The population is all employees of PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District, the sample was taken 56 people, with a random sampling technique with a saturated sample method. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the research object. Data analysis techniques include: instrument testing consisting of validity and reliability tests, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, multiple linear regression tests and hypothesis testing consisting of the F test, the coefficient of determination test and the t test. The results of the research for the determination test showed an R Square of 0.803. This shows that the leadership and motivation variables simultaneously have an influence of 0.803 or 82.4% on job satisfaction, while the remaining 19.7% is the influence of (aspects) or other factors not included in the study, for example training variables, performance etc. While the correlation value (R) = 0.789. This shows that the variables of leadership and motivation have a very strong correlation to Job Satisfaction.
Keywords: Leadership, Motivation and Job Satisfaction
Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi
Authors: Maulidin Moch Yusuf Guntara , Indrawan Andri , Sudarma Ade 
Published: September 2021

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study.
Keywords: Break Even Point, Profit Planning
Sistem Penilaian Prestasi Kerja pada PT. Bank Negara Indonesia (Persero) Tbk Kantor Cabang Syari'ah Pekanbaru, Riau
Authors: Rusby Zulkifli , Arif Muhammad , Hidayatullah Ahmad 
Published: September 2021

Performance appraisal is a work achieved by a person in carrying out the tasks assigned to him based on skill, experience and sincerity as well as time. In this study the authors wanted to know the job performance evaluation system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office by focusing on 5 (five) research variables, and in this study can be seen as follows: (1) Achievement of Achievement, based on the results of processed and data analysis of respondents' answers obtained 71, 61%. (2) Building Trust, based on the results of the processed and data analysis of respondents' answers obtained 70.31%. (3) Focus on Customers, based on the results of processed and data analysis of respondents' answers obtained 69.27%. (4) Orientation on Quality, based on the results of the processed and data analysis of respondents' answers obtained 75.78%. (5) Cooperation, based on the results of the processed and data analysis of respondents' answers obtained 68.35%. And in this study it can be seen that the performance appraisal system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office has almost reached the effective level or can be said to be "quite effective" because it is in the range of 56-76%. This can be seen from the final results of data processing of several indicators of the existing variables of only 71.06%. From the results of the questionnaire that has been analyzed.
Keywords: Assessment System, Job Performance, Islamic Banks
Pengaruh Profitabilitas, Likuiditas dan Struktur Aktiva Terhadap Struktur Modal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2017
Authors: Oktaviana Oki , Tampubolon Jawida NR , Purnasari Nina , Safitri Jihan , Manao Nario Afandi PW 
Published: September 2021

It is an enterprise that seeks to convert or distribute raw materials, into half-finished products and into marketable products, and has the sale value of company management capabilities to increase corporate operations that is vital to the increase in corporate profits. The study aims to discover and understand the impact of profitability (ROA), liquidity (CR), and the structure of capital on manufacturing companies registered in the Indonesian stock exchange the 2015-2017 period. Research samples number 70 of the manufacturing companies, determined by sampling methods. The type of data used is the secondary data of a company's finance report 2015-2017. In research, this analysis technique used by means of linear regression analysis using tests and testing based on results suggests that profitability has little effect and no significance to the structure of capital, liquidity has a negative and significant impact on capital structure, and activation structures have no effect and no significance to the structure of capital. Based on the results of this study, it simultaneously proves that independent variables of profitability, liquidity and structure of assets do not affect the dependent variables of capital structures.
Keywords : profitability, liquidity, activation structure and capital structure
Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia
Authors: Andriani Fitri , Meilani Rindi , Pardede Chandra Evendi , Ginting Wenny Anggeresia 
Published: September 2021

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018, Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research.
Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange
Analisis Stres Kerja Terhadap Kinerja Karyawan Pada CV. Kujang Marinas Utama Sukabumi
Authors: Komalasari Mike , Mulia Z Faizal , Danial Deni Muhammad 
Published: September 2021

Sumber daya manusia bagian terpenting dalam sebuah perusahaan, sehingga jika kurang sumber daya manusia maka segala sesuatu yang telah di targetkan perusahaan tidak akan terlaksana dengan baik. Tujuan penelitian ini yaitu untuk mengetahui dan memahami analisis stres kerja terhadap kinerja karyawan pada CV. Kujang Marinas Utama Sukabumi. Metode penelitian ini menggunakan metode deskriftif dan asosiatif serta menggunakan pendekatan kuantitatif. Sumber data yang digunakan dengan cara wawancara dan menyebar kuesioner sebagai alat untuk memperoleh data. Sampel yang digunakan 80 responden. Hasil penelitian menunjukkan terdapat pengaruh yang positif dan signifikan pada analisis stres kerja terhadap kinerja karyawan.
Kata Kunci : Stres Kerja; Kinerja Karyawan
Pengaruh Ukuran Perusahaan, Kebijakan Hutang, Profitabilitas, Likuiditas Terhadap Kebijakan Dividen pada Perusahaan Wholesale/Retail di Bursa Efek Indonesia
Authors: Setiawan Angeline , Purba Liyi Sumira , Sinaga Annisa Nauli , Estenia Sherly 
Published: September 2021

The purpose of this study was to examine and analyze how the influence of Company Size, Debt Policy, Profitability, Liquidity Against Dividend Policy in Wholesale / Retail Companies Listed on the Indonesia Stock Exchange Period 2015-2019. The research method uses quantitative and descriptive approaches. The population in this study is the overall number of Wholesale / Retail sector companies listed on the Indonesia Stock Exchange, amounting to 63 companies. The sample of this study were 11 companies with a purposive sampling method. The data analysis technique is multiple linear regression analysis. Partially shows that profitability has a positive and significant effect on dividend policy on Wholesale / Retail companies listed on the Indonesia Stock Exchange in the 2015-2019 period. While Company Size, Debt Policy, Liquidity have no effect and are not significant on dividend policy at Wholesale / Retail companies listed on the Indonesia Stock Exchange for the period of 2015-2019. And simultaneously Company Size, Debt Policy, Profitability, Liquidity have significant and significant effect on dividend policy on Wholesale / Retail companies listed on the Indonesia Stock Exchange for the period of 2015-2019. The magnitude of the coefficient of determination is 29.2% while the remaining 70.8% dividend policy is explained by other variables not examined in this study. The conclusion of this study is that partially only profitability has a positive and significant effect on dividend policy on Wholesale / Retail companies listed on the Indonesia Stock Exchange in the period 2015-2019.
Keywords: Company Size, Debt Policy, Profitability, Liquidity, and Dividend Policy
Pengaruh Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45
Authors: Wulandari Bayu , Irwanto Irwanto 
Published: September 2021

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset.
Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi, dan Akuntabilitas Publik terhadap Kinerja Manajerial
Authors: Suryani Febdwi , Pujiono Pujiono 
Published: September 2021

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668.
Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.