bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Penerapan Isak 35 Terhadap Kualitas Laporan Keuangan Organisasi Sektor Publik
Authors: Anggraini Diaz Rizka Canda , Priono Priono 
Published: October 2023

This research was conducted to examine the effect of the Application of ISAK 35 on the Quality of Reports of Public Sector Financial Organizations at Educational Foundations in Wringinanom District. This study used quantitative methods with data collection instruments in the form of questionnaires. The population of this study is the management of the Education Foundation in Wringinanom District. Sampling with the criteria of respondents is the chairman of the foundation, deputy chairman of the foundation, secretary of the foundation, and foundations with funds obtained as many as 52 respondents from 13 foundations. Data analysis used in the study included: descriptive analysis, classic assumption test, multiple linear regression analysis, and hypothesis testing using SPSS 27. The results showed that the implementation of ISAK 35 had a significant effect on report quality.

Keywords: Application of ISAK 35, Quality of Financial Reports. Public Sector Organization, Educational Foundation.
Pengaruh Elektronik Absensi dan Perilaku Cyberloafing Terhadap Produktrivitas Karyawan Studi Empiris Pada PT.Pertamina Kantor Cabang Sukabumi
Authors: Damayanti Lestari , Norisanti Nor , Nurmala Resa 
Published: October 2023

The purpose of this study was to determine the effect of electronic attendance and cyberloafing behavior on employee productivity. The method to be used in this research is to use quantitative research methods with descriptive and associative approaches. Data collection tehniques that will be used by researchers include observation, interviews, questionnaires, and literature studies. The sample of respondents who will be used by the researcher is 32 respondents from the employees of PT.Pertamina, Sukabumi Branch Office. The data analysis technique and is assisted by using the Statistical Product and Service Solution, SPSS. Software. In this study it can be seen that partially, the electronic variables of absenteeism (X1) and cyberloafing behavior (X2) each have a significant effect on employee productivity (Y). simultaneously, electronic attendance (X1) and cyberloafing behavior (X2) have a significant effect on employee productivity (Y). the coefficient value of R2 by looking at the R square value of 0,792 or 80,5%.
Keywords: employee productivity; electronic attendance; cyberloafing behavior
Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya)
Authors: Insyira Fadia , Trisnaningsih Sri 
Published: October 2023

The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality.
Keywords: Integrity, Audit Quality, Competence, Knowledge
Implementasi Sistem Remunerasi Dan Motivasi Ekstrinsik Terhadap Semangat Kerja Karyawan Pada PT Sinar Sosro KP Sukabumi
Authors: Ferdiana Naufal Agung , Sunarya Erry , Nurmala Resa 
Published: October 2023

Based on the results of observations it was found that employee morale has decreased as seen from employee absentee level data, the average employee absentee level in 2022 is 0.57% or less than 1%. This study aims to calculate and describe the effect of the variable remuneration system and extrinsic motivation on the morale of the employees of PT Sinar Sosro Sukabumi Sales Office. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used a non-probability sampling technique or saturated samples. The samples taken in this study were 53 employees. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination test and partial hypothesis testing (t test) and simultaneously using the F test. The results of the research based on the results of the t test of 3,007 indicate that the remuneration system variable has a significant positive effect on employee morale, while the extrinsic motivation variable has a significant positive effect on employee performance variables with a result of 3,970. Based on the results of the F test of 12,430, it shows that the variable remuneration system and extrinsic motivation simultaneously have a significant influence on employee morale.

Keywords: Remuneration System, Extrinsic Motivation, Employee Morale
Pengaruh Work-Life Balance Dan Motivasi Kerja Pada Kinerja Karyawan Di PT Pelindo Marine Service
Authors: Brilliantia Niswah , Swasti Ika Korika 
Published: October 2023

The company possesses invaluable assets in the form of highly skilled human resources. Issues related to human resources can lead to a decline in employee performance, hindering the achievement of company targets. Several factors can influence employee performance, such as work-life balance and work motivation. This study aims to investigate the impact of work-life balance and work motivation on employee performance at PT Pelindo Marine Service, with a sample size of 56 individuals who have been working for more than 1 year, selected through probability sampling. In this study, respondents' opinions were measured using a Likert scale ranging from 1 to 5, based on statements provided in an online questionnaire. The data used were primary data obtained from employees and analyzed using SmartPLS 4 software. The research findings indicate that work motivation has a positive influence on employee performance. The variable of work-life balance also has a positive influence on employee performance. Higher work-life balance leads to better employee performance. When employees' work motivation increases, their performance also improves.

Keywords: employee performance, job motivation, work-life balance
Pengaruh Electronic Word Of Mouth (E-Wom) Dan Brand Image Terhadap Purchase Intention Di E-Commerce Lazada
Authors: Avianti Poppy , Aminah Siti 
Published: October 2023

The rapid development of the internet has the potential to become a new business tool for profit, which is then used by business people to carry out business activities using electronic trading systems or often called e-commerce in meeting the needs of society more efficiently and effectively. This study aims to determine the effect of Electronic Word Of Mouth and Brand Image on Purchase Intention in E-commerce Lazada. This research was conducted on 84 respondents who are active students of the Faculty of Economics and Business Class of 2019 UPN â€œVeteranâ€ Jawa Timur who knew Lazada e-commerce. And selected using non-probability sampling and purposive sampling methods. The data analysis technique in this study is the Partial Least Square (PLS) analysis technique. Data is primary data by using the method of collection through a questionnaire. The Likert scale is used to measure variables in this study. The results of the study show that Electronic Word Of Mouth and Brand Image have a significant positive effect on Purchase Intention.
Keywords : Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intentions

Abstrak
Perkembangan internet yang pesat berpotensi sebagai sarana bisnis baru untuk memperoleh keuntungan, yang kemudian dijadikan para pebisnis untuk melakukan aktivitas bisnis dengan menggunakan sistem perdagangan elektronik atau sering disebut ecommerce dalam memenuhi kebutuhan masyarakat yang lebih efisien dan efektif. Penelitian ini bertujuan untuk mengetahui pengaruh Electronic Word Of Mouth dan Brand Image terhadap Purchase Intention di Ecommerce Lazada. Penelitian ini dilakukan terhadap 84 responden yang merupakan mahasiswa/mahasiswi aktif Fakultas Ekonomi dan Bisnis Angkatan 2019 UPN Veteran Jawa Timur yang mengetahui e-commerce Lazada. Dan dipilih menggunakan metode non-probability sampling dan purposive sampling. Teknik analisis data pada penelitian adalah teknik analisis Partial Least Square (PLS). Data merupakan data primer dengan menggunakan metode pengumpulan melalui kuesioner. Skala likert digunakan untuk mengukur variabel pada penelitian ini. Hasil dari penelitian menunjukkan bahwa Electronic Word Of Mouth dan Brand Image berpengaruh siginifikan positif terhadap Purchase Intention.
Kata Kunci: Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intention
Pengaruh GDP, GOV, IPR, Dan TPF Terhadap Financial Inclusion Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2012 â€“ 2021
Authors: Ariesa Yeni , Julivia Clearish , Chandra Eugene , Sitepu Steven Edward Dicaprio , Fahlevi Mochammad 
Published: October 2023

This research seeks to examine the impact of GDP, GOV, IPR, and TPF on financial inclusion. The study's data were derived from the yearly published financial reports of the banking companies that are listed on the Indonesia Stock Exchange for the years 2012 through 2021. For the period of 2012â€“2012, a sample size of 38 banking firms listed on the Indonesia Stock Exchange (IDX) was used as the sampling method 2021. A statistical test using the panel data regression method and hypothesis testing using the F test and T test, which were earlier conducted with the classical assumption test first, are the analysis techniques used. The study's findings demonstrate that, for the years 2012 to 2021, the simultaneous effects of GDP, GOV, IPR, and TPF on Financial Inclusion in Banking Companies on the IDX are important. The GDP metric does not significantly affect stock prices, in part. The GDP variable has no significant impact on Financial Inclusion. Financial Inclusion is greatly impacted by the GOV variable. Financial Inclusion is significantly impacted by the IPR component. Financial Inclusion is not significantly impacted by the TPF variable. The research found that the coefficient of determination (R2) was 0.965392, which indicates that 96% of the Financial Inclusion variable can be explained by the independent variables, namely GDP, GOV, IPR, and TPF, and the remaining 4% can be explained by variables other than the equation.

Keywords: Financial Inclusion, GDP, GOV, IPR, TPF
Penempatan Kerja Dan Pengembangan Karir Terhadap Perilaku Kerja Karyawan
Authors: Herliza Sandra Tiara , Danial Deni Muhammad , Mulia Z Faizal 
Published: October 2023

The research was aimed at finding out whether Job Placement and Career Development would have an influence towards Employee Work Behaviour at BANK BJB branch of Palabuhan Ratu. The research method applied was quantitative method with descriptive and associative approaches. Samples in the research were amounted to 50 respondents who were the employees of Bank BJB branch of Palabuhan Ratu, obtained by means of saturated sampling technique and Likert measurement system. The data acquired were then analysed by various tests in order to answer research hypothesis. Conducted in the research were Normality Test, Simultaneous Statistical Test (F-Test), and Partial Statistical Test (T-Test). The results of the research show that the value of F-Count is namely 76.288 > F-Table which is namely 3.195. Therefore, it can be deduced that there is a significant influence from variables X1 and X2 towards Y. Partially, the significance level acquired is amounted to 0.000 < 0.05 because T-Count is amounted to 9.329 > T-Table which is amounted to 1.677; hence, H1 is accepted and H0 is rejected, indicating that there is a positive and significant influence from Job Placement (X1) towards Work Behaviour (Y). Also partially, the significance level acquired is 0.000 < 0.05 because T-Count obtained is namely 7.222 > T-Table which is amounted to 1.677; hence, H1 is accepted and H0 is rejected, indicating that there is a positive and significant influence from Career Development (X2) towards Work Behaviour (Y).

Keywords: Job Placement, Career Development, Employee Work Behaviour
Analisis Return On Asset Return On Equity Debt To Asset Ratio Debt To Equity Ratio Terhadap Return Saham (Study Pt. Xl Axiata Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2021)
Authors: Bahri Yoga Mudofar , Komariah Kokom , Jhoansyah Dicky 
Published: October 2023

This study aims to determine financial performance as measured by Debt to Asset Ratio (DAR), Debt to Equity (DER), Return On Assets (ROA), Retun On Equity (ROE) on Stock Returns at PT. XL Axiata Tbk which is listed on the Indonesia Stock Exchange for the 2014-2020 period. The sampling technique was purposive sampling, obtained by companies as research samples, namely: PT. XL Axiata Tbk for the 2014-2021 period. Data collected secondary data with descriptive and associative methods of quantitative approaches. Data analysis technique correlation analysis, analysis of the coefficient of determination, multiple linear analysis, testing the research model f test and testing research research t test with data processing using SPSS 25 software. The results showed that there was a relationship between the variable debt to asset ratio, debt to equity ratio, return on assets , return on equity on stock returns of 0.519 or 51.9% includes the criteria of a strong relationship, debt to asset ratio has a positive and not significant effect on stock returns of 1.416 debt to equity ratio has a positive and insignificant effect on stock returns of 0.042 return on assets has an effect negative and insignificant effect on stock returns of -39.662 return on equity has a positive effect and no significant effect on stock returns of 15.161
Keywords: Debt to Asset Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, and Return Saham
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021
Authors: Sianturi Nanci Tesalonika , Limbong Kristina , Hayati Keumala , Munawarah Munawarah 
Published: October 2023

This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study.
Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability
Pengaruh Earning Per Share, Return On Equity, Debt To Equity Rasio, Dan Deviden Payout Rasio Terhadap Harga Saham Pada Perusahaan Manufaktur (Studi Empiris Pada Perusahaan Manufaktur) Yang Go Publik Di Bursa Efek Indonesia Periode (2017-2021)
Authors: Tondang Hefni Oktafia Tarigan , Tarigan Kharen Heberina Br , Lilia Wirda , Harahap Julienda Br 
Published: October 2023

Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period. The share price of each company listed on the Indonesia Stock Exchange has a major influence on the company's performance. Therefore, researchers conducted research using the dependent variable, namely stock prices, which were then followed by independent variables, namely Earning Per Share, Return On Equity, Debt To Equity Ratio, and Dividend Payout Ratio. As for companies that experience an increase every year, this does not affect their share price. The data analysis method used is a logistic regression analysis method that uses partial tests, simultaneous tests, and tests of the coefficient of determination. The results showed that stocks have a return on equity and the debt to equity ratio has a negative impact on stock prices.
Keywords: Earning Per Share, Return On Equity, Debt To Equity Ratio, Dividend Payout Ratio to Stock Price
Pengaruh Aruskas, Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Subsektor Makanan Dan Minuman Periode 2017-2021
Authors: Pradipta Rio Yulian , Sunarto Sunarto 
Published: October 2023

The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. According to the test results, profitability has a positive impact on stock returns whereas investment cash flow has no impact and liquidity has a negative impact.
Keywords: cash flow, liquidity, profitability, stock return
Analisis Faktor – Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Sayung)
Authors: Meilawati Puput , Jaeni Jaeni 
Published: October 2023

Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds.
Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds
Pengaruh Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto
Authors: Setyaningsih Yuli , Sundari Siti 
Published: October 2023

The community empowerment program is still minimal and the economic level of the villagers is still low because the average villager's profession as a farmer forms the basis of this research. The purpose of this study was to test and prove the effect of physical development and community empowerment on the income of the people of Pandankrajan Village. The population used is the Pandankrajan village community of 2900 people. Purposive sampling was used to select a sample and obtain 97 respondents who met the requirements, namely the headman, village secretary, finance officer, planning officer, Village Consultative Body, head of government, head of welfare, head of service, head of hamlet, head of RT and RW, and people who are members of savings and loans. This study uses primary data. The primary data in this study were taken through direct distribution of questionnaires. The analysis technique used is SEM-PLS. The results showed that community empowerment had a positive and significant impact on people's income, because the empowerment program provided by the Pandankrajan village government had a better impact on the people's economy. Meanwhile, physical development has a negative and significant impact on people's income, so that increased physical development actually reduces people's income.
Keywords: Physical Development, Community Empowerment, Community Income
Pengaruh Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Penghindaran Pajak
Authors: Mahmudi Tri , Titisari Kartika Hendra , Kurniati Sari 
Published: October 2023

Tax avoidance is a legal action taken against taxpayers by taking advantage of certain tax loopholes to avoid paying the tax burden and enabling the company to obtain the expected profit. Testing and research analysis of the effect of profitability, leverage, sales growth, and institutional ownership on tax evasion is the research objective. This research uses a purposive sampling method, the number of samples is 120 samples or 40 companies that go public in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange in 2019-2021. The data used secondary data in the form of annual financial reports with an analytical model, namely multiple linear regression analysis with SPPS Statistics version 25 software. The results show that profitability, leverage, and sales growth effect on tax avoidance. While institutional ownership have no effect on tax avoidance..
Keywords: profitability, leverage, sales growth, institutional ownership.