bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas
Authors: Anggraini Reza Cahya , Anwar Saiful 
Published: October 2023

The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.
Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability
Pengaruh Perputaran Piutang,Perputaran Persediaan,Struktur Aktiva,dan Pertumbuhan Penjualan terhadap Profitabilitas Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021
Authors: Sitorus Harangan , Purnasari Nina , Gaol Ika Wahana Lumban , Nurhayani Ulfa 
Published: October 2023

The purpose of this study was to determine the effect of Accounts Receivable Turnover, Inventory Turnover, Asset Structure, Sales Growth in consumer goods industry companies listed on the Indonesian Stock Exchange in 2018-2021. Every official data is used from the annual financial reports that come from the IDX. The sampling method uses purposive sampling. There are tests used consisting of classical assumption tests, namely normality tests, multicollinearity, heteroscedasticity, autorelation, panel data regression tests, coefficients (R2), hypotheses (T-test), hypotheses (F-tests). Adjusted R value. square has an influence of 5.6% on Profitability and the remaining 94.4% is influenced by other variables. The results of the research are: (1) receivable turnover, inventory turnover, asset structure variables are not affected by profitability. (2) Sales growth variable has an influence on profitability , (3) Effect of accounts receivable turnover, inventory turnover, asset structure, sales growth simultaneously on profitability.
Keywords: Receivable Turnover; Inventory Turnover ; Asset Structure; Sales Network ; Profitability.
Pengaruh Kepercayaan Dan Kualitas Pelayanan Terhadap Minat Beli E - Commerce Lazada Di Surabaya
Authors: Irawan Indah , Pudjoprastyono Hery 
Published: October 2023

This study aims to determine the effect of trust and service quality on purchase intention on the site ecommerce lazada in Surabaya. This research includes quantitative research using primary data by distributing questionnaires to 60 respondents who are Lazada consumers in Surabaya. The population used in this research is all consumer usersEcommerce Lazada in Surabaya and the samples used were 60 consumers using E-Commerce Lazada in Surabaya. Sampling using purposive sampling technique. The data analysis technique in this study used PLS-SEM and data processing used the smartPLS 3.0 software program. Based on the test results, the greater consumer trust and service quality have a significant effect on purchase intention. Based on the hypothesis test, the variables of trust and service quality have a positive effect on consumer buying interest. It can be concluded that the higher the value of consumer trust and service quality, the consumer's buying interest will increase.

Keywords : Consumer Trust, Service Quality, Repurchase Intention
Pengaruh Transparansi Dan Akuntabilitas Keuangan Terhadap Pengelolaan Keuangan Bumdes Di Kecamatan Pacet
Authors: Wishmilia Salsabilla Ayu , Akbar Fajar Syaiful 
Published: October 2023

This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management.
Keywords: Transparency, Financial Accountability, Financial Management, BUMDes
Analisis Strategi Orientasi Pasar Dan Penggunaan Sosial Media Instagram Terhadap Keunggulan Bersaing
Authors: Juwita Resti , Sunarya Erry , Jhoansyah Dicky 
Published: October 2023

The purpose of this study was to determine the effect of market orientation and social media on competitive advantage. The method used in this research is descriptive, associative method with a quantitative approach. The sampling technique used in this study was Non Probability Sampling (purposive sampling) and saturated sampling (Census). The samples taken in this study were 36 MSME Food and Beverage companies in Sukabumi City. The data analysis technique used in this research is multiple correlation coefficient, determination coefficient test, simultaneous test (f test), multiple linear regression, and partial test (t test) to determine the extent of the influence of the two independent variables under study on the variable. dependent. The results showed that there was a positive and significant influence of the market orientation variable on competitive advantage of 0.907, and there was a positive and significant influence of the social media variable on the competitive advantage variable of 0.944. As well as the positive and significant influence of market orientation and social media in increasing competitive advantage by 0.930 or 90.3%, while the remaining 0.970 or 9.7% is influenced by various factors outside of this study. From these results it can be seen that market orientation variables and social media have a positive and significant effect in increasing competitive advantage, although the most dominant influence on competitive advantage is market orientation.

Keywords: Market Orientation, Social Media, Competitive Advantage
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Return Saham Dengan Likuiditas Sebagai Variabel Moderasi
Authors: Devari Vanessa Wahyu , Badjuri Achmad 
Published: October 2023

Stock Return is the profit obtained by companies, individuals and institutions from the results of the investment policies applied, the factor that influences stock returns is the company's performance. This study aims to find empirical evidence and analyze the effect of firm size and profitability on stock returns with liquidity as a moderating variable is the subject of this study. Companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021 are the subjects of this research. Purposive sampling was used to collect samples from 21 companies. The data used comes from various reliable sources. Company size and profitability are independent variables, stock returns are the dependent variable, and liquidity is a moderating variable. This research collects data using secondary data through documentation techniques. The test results show that firm size has a significant negative effect on stock returns, profitability has a significant negative effect on stock returns, liquidity can weaken the effect of firm size on stock returns, and liquidity can strengthen the effect of profitability on stock returns.
Keywords: Company size, profitability, stock return, liquidity
Pengaruh Content Marketing dan Online Customer Review di TikTok Terhadap Keputusan Pembelian Produk Sabun Cuci Muka Garnier.
Authors: Kristina Nabila Ayu , Aminah Siti 
Published: October 2023

Technology that is growing rapidly, especially in the field of social media, provides many opportunities forbusiness people as a marketing medium for company products so that they can be recognized by the wider community, one of which is the TikTok application. The purpose of this study is to find out whether content marketing and online customer reviews on TikTok influence the purchasing decision of Garnier face wash products. The research sample consisted of UPN Veterans East Java students who have a TikTok account and havepurchased Garnier face wash, a total of 72 respondents, using a purposive sampling method. Data collection method used is a questionnaire. There were 72 respondents who were then analyzed using Partial Least Square (PLS). The results of this study indicate that content marketing has a positive influence on purchasing decisions and online customer reviews also have a positive influence on purchasing decisions.
Keywords: Content Marketing; Online customer reviews; Buying decision.
Pengaruh Return On Asset, Current Ratio, Debt to Equity Ratio, serta Inventory Turn Over Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar diBursa Efek Indnesia Periode 2018-2021
Authors: Simatupang Putri Sefrina , Purba Dianty Putri , Rosmaneliana Dina 
Published: October 2023

Perindustrian Manufaktur Sektor Consumer Goods Terdaftar diBursa Efek Indonesia Periode 2018 sampai dengan periode 2021 menjadi objek dalam penelitian ini. Maksud dalam kepenelitian tersebut yakni guna menyaksikan seberapa besar penagruh ROA, CR, DER, serta ITO dalamReturn Saham. Data yang diambil menggunakan data sekunder dengan meode pengkajian sampel mengenakana purposive sampling. Teknik yang dipakai yakni teknik pengumpulan data dengan alat SPSS versi 25 untuk analisis deskriptif. Dengan hasil yang diperoleh bahwasanya Return On Asset tidak terdapatnya pengaruh positif ataupun negatif signifikan pada return saham; Current Ratio tdiak terdapatnya pengaruh postif ataupun negatif signifikan direturn saham; Debt to Equity Ratio tidak terdapatnya pengaruh positif ataupun negatif pada return saham; serta Inventory Turn Over tidak terdapatnya pengaruh positif ataupun negatif dalam Return Saham diPerindustrian Manufaktur Sektor Industri Barang Konsumsi yang Tercantum diBursa Efek Indonesia Periode 2018 sampai pada Periode 2021.
Kata Kunci: Current ratio,Debt to equity ratio, Inventory Turn Over, Return On Asset, Return sahan.
Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021
Authors: Br. Ginting Rensa U , Nainggolan Matius , Sari Ike Rukmana , Munawarah Munawarah 
Published: October 2023

This study aims to determine the effect of the Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Share can affect Stock Returns in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study were 38 companies with a sample determination using purposive sampling method, obtained 22 samples during 3 years of observation into 66 data to be processed and analyzed. The results of the study simultaneously Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Shares have a significant influence on Stock Return of 28.9%. Partially, Working Capital Turnover has a positive and significant effect on Stock Return. Meanwhile Current Ratio, Debt to Asset Ratio, Return on Assets and Earning per Shares do not significantly influence Stock Returns
Keywords: Current Ratio; Debt to Asset Ratio;...Earning On Asset; Return on Asset; Stock Returns; Working CapitalTurnover
Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022
Authors: Fadhilah Dina , Masdjojo Gregorius N. 
Published: October 2023

The purpose of this study is to determine the effect of Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) on Profitability as proxied by Return on Assets (ROA). This research uses data sourced from foreign exchange bank companies listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022 and financial ratio reports obtained from the Financial Services Authority (OJK). The total number of foreign exchange bank companies listed on the IDX is 32 companies and those that enter the test criteria are 12 companies. The total panel data of 288 comes from 6 years of quarterly data for 12 Foreign Exchange Banks. The results of panel data regression analysis with the help of E-Views software show that the best estimation choice is Fixed Effect Model (FEM). Based on FEM output, it was found that the NIM variable had a positive and significant effect on Profitability (ROA). BOPO variables have a negative and significant effect on Profitability (ROA). And NPL has a negative and significant effect on Profitability (ROA). The LDR variable has no effect on Profitability (ROA). The coefficient of determination of this FEM model is 95%.
Keywords: NIM, BOPO, LDR, NPL, Profitability, FEM
Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak?
Authors: Ardianti Tarisma Indri , Nuswandari Cahyani 
Published: October 2023

ABSTRACT
This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that audit quality has a significant positive impact on tax avoidance, independent commissioners have a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance.
Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance
Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022
Authors: Rahmi Namira Ufrida , Halim Try Handopo , Saragih Stevani Pebryan , Lubis Irna Triannur 
Published: October 2023

This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing
Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies
Pengaruh Produk, Word of Mouth, Harga dan Store Atmosphere terhadap Keputusan Pembelian Konsumen pada Kafe Kesan Rantauprapat
Authors: Firman Firman , Harahap Nova Jayanti , Halim Abd. 
Published: October 2023

The purpose of this study was to analyze the effect of product, word of mouth, price and store atmosphere on consumer purchasing decisions at Kesan Rantauprapat Cafe. This research is quantitative in nature, and the research site is Kafe Kesan Rantauprapat. The data collection techniques used in the study were observation, documentation and questionnaires using a Likert scale. The research population is Kesan Rantauprapat Cafe consumers in November 2022 which amounted to 563 respondents. The research sample used the Slovin formula, which was determined with a significance level of 0.1. Thus, the sample size in this study was 85 people. The results showed that the product has a positive and significant effect on purchasing decisions. Word Of Mouth Work has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Store Atmosphere has a positive and significant effect on purchasing decisions. Product, word of mouth price and store atmosphere simultaneously have a positive and significant effect on consumer purchasing decisions at Kesan Rantauprapat Cafe.
Keywords: Product, Word Of Mouth, Price, Store Atmosphere, Consumer Purchasing Decisions
Mengukur Kepercayaan Dan Promosi Mahasiswa Terhadap Pembelian Melalui Aplikasi E-Commerce Di Universitas Labuhanbatu
Authors: Wardianto Wardianto , Halim Abd. , Zebua Yuniman 
Published: October 2023

This study aims to measure trust and student promotion towards purchases through the E-Commerce application at Labuhanbatu University. The research method used in this research is quantitative. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source. This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Trust has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Promotion has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Trust and Promotion simultaneously have a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. The coefficient of determination of 0.330 means that Purchases Through E-Commerce Applications can be explained by the variables of Trust (X1) and Promotion (X2), amounting to 33%, while the remaining 67% can be explained by other variables not examined in this study.
Keywords: Trust, Promotion, Purchasing Through E-Commerce Applications
Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Kerja Dan Pelatihan Profesional Terhadap Minat Mahasiswa Akuntansi Universitas Buana Perjuangan Karawang Menjadi Akuntan Publik
Authors: Melati Mia , Astriani Devi , Sujaya Fista Apriani 
Published: October 2023

Public accountants have an important role in improving the quality and quality of information in the financial sector. On the other hand, students' choice of profession as public accountants is still quite low, with quite strict job regulations and lengthy procedures, making some students reluctant to pursue this profession. Evaluating and analyzing the effect of financial rewards, labor market considerations, work environment and professional training on the interest of accounting students at Buana Perjuangan Karawang University to become public accountants is the aim of this research. As a research tool used multiple linear regression analysis method. Accounting students were used as the population, as well as the purposive sampling method used to determine the sample. Utilizing the help of SPSS version 26 as an analysis tool. The results of the partial hypothesis test show that there is a positive and significant influence on the factors of financial rewards, labor market considerations, and professional training on the interest of accounting students to become public accountants. However, the work environment variable has no significant effect on the interest of accounting students to become public accountants. Meanwhile, simultaneously (simultaneously) on financial rewards, labor market considerations, work environment and professional training there is a positive and significant influence on the interest of accounting students to become public accountants.
Keywords: Financial Rewards, Labor Market, Work Environment, Professional Training
Startegi Peningkatan Kinerja Karyawan Melalui Komitmen Karyawan Yang Dipengaruhi Oleh Work Life Balance Dan Flexible Working
Authors: Rahardjo Khoe Abiel Ivan 
Published: October 2023

The Covid-19 pandemic has changed all existing business processes, work no longer has to be bound by time and space. A more flexible way of working is the dream of employees, especially those of the millennial generation. Implementing flexible working is one of the opportunities to increase employee loyalty through employee commitment. Apart from that, many millennial generation employees want balance in life or what is known as work life balance. It is hoped that flexible working and work life balance will foster high work commitment and ultimately encourage employee performance to improve. Based on the hypotheses proposed, all hypotheses are proven and show that employee commitment is able to act as a mediator that strengthens the influence between work life balance and flexible working and employee performance. This research was conducted at the company PT. Alfaria Trijaya with a sample of all of whom are employees under 30 years of age from various departments.
Keywords: Work Life Balance, Flexible Working, Employee Commitment, Employee Performance
Боротьба українського козацтва проти турецько-татарської експансії наприкінці XV – першій половині XVII ст. у працях професора Миколи Кравця
Authors: Кравчук Олександр , Зінько Юрій 
Published: October 2023

Метою статті є характеристика наукових праць професора Миколи Кравця з проблематики агресивної політики султанської Туреччини й Кримського ханства щодо українських земель та успіхів козацтва у відстоюванні прав і свободи українського народу. Методологія дослідження ґрунтується на загальнонаукових принципах об’єктивності, системності, історизму, в поєднанні зі спеціально-історичними методами: проблемно-хронологічним, історико-біографічним, описовим, контент-аналізу. Наукова новизна полягає у спробі на основі аналізу праць Миколи Кравця розкрити особливості воєнно-політичного протистояння Османської імперії й Кримського ханства з українським козацтвом та подати важливі сторінки успішної боротьби козаків з турецько-татарською агресією у кінці ХV ст. – першій чверті ХУІІ ст. Висновки. У своїх працях історію українського козацтва Микола Кравець розглядає у контексті воєнного протистояння козаків з Османською імперією й Кримським ханством та відзначає роль козацького війська в протистоянні турецько-татарській експансії і захисті прав українського народу у кінці ХV ст. – першій чверті ХУІІ ст. Автор наголошує на міжнародному значенні боротьби козаків проти султанської Туреччини і Кримського ханства та вказує на їх заслуги у захисті європейських народів. М. Кравець, як представник державницької школи української історіографії, ґрунтовно висвітлює кримсько-українські взаємини.