bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Kepemimpinan, Kompetensi dan Disiplin Pegawai terhadap Kinerja Pegawai di Dinas Kesehatan Provinsi Maluku
Authors: Nanlohy Patricya Sintya 
Published: October 2023

This study aims to determine the influence of Leadership, Competence and Work Discipline on Employee Performance. The population in this study was 119 employees of the Maluku Provincial Health Office. The number of samples used in this study amounted to 54 employees obtained by the Proportional Random Sampling technique. Data collection techniques in this study are questionnaires and documentation studies. Data analysis method using multiple linear regression analysis, hypothesis testing using T Test and F Test is done with the help of SPSS Version 20 for Windows program. The results showed that the leadership variable had a positive and significant effect on employee performance with a calculated t value of 2.667 > t table 1.675 and a significance of 0.004 < 0.05, the competency variable had a positive and significant effect on employee performance with a calculated t value of 3.553 > t table 1.675 and a significance of 0.0001 < 0.05, and the work discipline variable had a positive and significant effect on employee performance with a calculated t value of 6.406 > t table 1.675 with significance of 0.000 < 0.05, so H1, H2, and H3 are accepted.
Keywords: Leadership, Competence, Work Discipline and Performance
Analisis Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021
Authors: Situmorang Sinta Paulina , Budiwitjaksono Gideon Setyo 
Published: October 2023

Street lighting tax is one of the local taxes that give a great degree contributes to increasing the original local revenue (PAD) of Surabaya City. This study aims to determine the level of effectiveness of the street lighting tax of Surabaya City from 2019 to 2021. This research was conducted at the Regional Revenue Agency (Bapenda) of Surabaya City. The research method used was a qualitative descriptive method, by analyzing data related to the target and realization of Surabaya’s street lighting tax from 2019 to 2021. The data collection used were documentation and interview. The results of the study show that the effectiveness of Surabaya’s street lighting tax in the period 2019 to 2021 has fluctuated. The average percentage of effectiveness from 2019 to 2021 is 96.89% with effective criteria. The effectiveness percentage for the street lighting tax in 2019 is 100.01% with very effective criteria. The percentage of effectiveness in 2020 is 100.17% with very effective criteria. The percentage of effectiveness in 2021 is 90.86% with enough effective criteria.
Keywords: Effectiveness, Street Lighting Tax, Original Local Revenue
Pengaruh Komisaris Independen, Komite Audit, Leverage, Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi
Authors: Febryanti Christin Maria , Sulistyowati Erna 
Published: October 2023

Manufacturing companies in the consumer goods industry sector consumer non-cyclical was chosen in this study as a research subject because of the sector company consumer non-cyclical produce and distribute goods and services that support daily needs so that they have economic stability and future potential and are not affected by adverse economic conditions. The purpose of this study was to determine the influence of independent commissioners, audit committees, leverage, and sales growth to tax avoidance on the company consumer non-cyclical registered on the IDX for 2017 â€“ 2021. The sampling technique was carried out by purposive sampling and data collection techniques using secondary data documentation techniques in the form of financial reports. The data analysis technique uses multiple linear regression analysis. Data processing in this study uses SPSS. The results of the study show that the independent commissioners have an effect on tax avoidance. The audit committee has no effect on tax avoidance. Leverage no effect on tax avoidance. Sales Growth no effect on tax avoidance.
Keywords: independent commissioners, audit comittee, leverage, sales growth, tax avoidance.
Peran Kepemilikan Institusional Sebagai Variabel Moderasi Dalam Pengaruh ROA, CR, Dan DER Terhadap Tax Avoidance
Authors: Sampurno Fernanda Putri Lizara 
Published: October 2023

Penelitian ini untuk lebih memahami bagaimana kepemilikan institusional mempengaruhi penghindaran pajak, penelitian ini akan menguji hubungan antara ROA, CR, dan DER. Metodologi dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah perusahaan non consumer cyclicals yang terdaftar di BEI antara tahun 2019 dan 2021. Pengambilan sampel menggunakan pendekatan purposive sampling, dan hasilnya adalah 44 sampel. Dalam penelitian ini, SEM PLS digunakan untuk mengevaluasi hipotesis dan software Smart PLS 3.0 digunakan untuk pengujian. Hasil pengujian hipotesis menunjukkan bahwa ROA membawa pengaruh arah negatif serta signifikan terhadap penghindaran pajak. CR dan DER membawa pengaruh arah negatif tetapi tidak signifikan terhadap penghindaran pajak. Kepemilikan Institusional tidak mampu memoderasi dampak ROA, CR dan DER.

Keywords: Return On Assets; Current Ratio; Debt to Equity Ratio; Penghindaran Pajak; Kepemilikan Institusional
Analisis Peran Online Customer Review Dalam Memediasi Hubungan Online Customer Rexperience Terhadap Peningkatan Marketplace Rating
Authors: Tsaqila Utami Qaulan , Ramdan Asep Muhamad , Nurmala Resa 
Published: October 2023

Marketplace is one of the impacts from development of e-commerce systems in the world. Marketplace are in great demand by all types of groups because they are able to increase the effectiveness and efficiency of users in shopping online. Starting from the choice of goods with various prices, brands, quality, to easy and fast transaction and shipping processes. However, along with its development, competition between marketplace companies has become increasingly stringent, causing several companies to experience a decline due to newcomers offering new experiences. This research was made with the aim of knowing the extent to which the influence of online user experience (online customer experience) in increasing marketplace ratings through online customer reviews as a mediating variable. Quantitative research method with proportional random sampling technique is the research method used for this research. Data collection was carried out by distributing questionnaires to 250 respondents consisting of students who have used the Bukalapak application from each tertiary institution in the city of Sukabumi. The data analysis technique in this study used structural equation modeling (SEM) using AMOS software version 22. The final results of the study showed that there was a positive influence from online customer reviews in mediating the relationship between online customer experience and marketplace rating. Ratings on companies can increase if they succeed in creating the best experience for users after using online shopping applications.
Keywords: Marketplace, Marketplace Rating, Online Customer Experience, Online Review
Efektivitas Job Design Pada Employee Engegement Terhadap Kinerja Karyawan: Studi Literatur
Authors: Harahap Muhammad Ade Kurnia , Iswadi Udi , Albashori Muhammad Fatkhurohman , Wahyudiyono Wahyudiyono , Roza Nelli 
Published: October 2023

This study aims to analyze the effectiveness of Job Design on Employee Engagement on Employee Performance by means of a literature study. The method used in this research is library research by reviewing some of the results of previous research sourced from domestic and international articles with the support of the Google Schoolars search engine and Mendeley reference analysis. From the results of an analysis of several human resource management literatures that specifically discuss job design and employee engagement on employee performance, all references to previous studies show that job design and employee engagement have a significant effect on employee performance. Job design determines the relationship between managers and employees as well as the relationship between the employees themselves. Because with a clear job design, employee engagement will emerge in employees which will later have an impact on their performance as seen by how employees are fully immersed in their work and organization that are connected both physically, emotionally and cognitively.
Keywords: Employee Engegement, Job Design, Employee Performance, Literature Study.
Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi
Authors: Zahara Noer Siti , Rahmah Nunung Aini 
Published: October 2023

This study aims to determine the effect of Academic Information System Quality, Information Quality and Service Quality on Student Satisfaction in the Accounting study program at the Faculty of Economics and Business, Jenderal Achmad Yani University. This study uses quantitative data with a descriptive-associative approach. The analysis technique used is Probability Sampling and Simple Random Sampling with 305 samples from a population of 1,283 active students of the Accounting study program class of 2017-2022. The research data was obtained directly from the original source from the Google form by distributing questionnaires to respondents online. The results showed that partially the Quality of Academic Information Systems had a negative and significant effect on Student Satisfaction, while Information Quality had a positive and significant effect on Student Satisfaction and Service Quality had a positive and significant effect on Student Satisfaction. While simultaneously the Quality of Academic Information Systems, Information Quality and Service Quality have a significant effect on Student Satisfaction.
Keywords: Academic Information System Quality, Information Quality, Service Quality
Peran Literasi Keuangan Syariah Memoderasi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku Terhadap Keputusan Investasi
Authors: Agustin Amilia , Khasanah Umrotul 
Published: October 2023

Indonesia's Muslim population is one of the largest in the world. This is expected to encourage the growth of the Islamic capital market, especially Generation Z which is the country's main development asset. The purpose of this study was to analyze the influence of attitudes, subjective norms and perceptions of behavioral control on the investment decisions of Generation Z investors, with Islamic financial literacy as a moderating variable. This type of research is a quantitative study involving Gen Z stock investors. The data collection technique used a purposive sampling questionnaire as a sampling method. Moderated regression analysis (MRA) and classical assumption test were used as analysis tools. The number of samples is 400 respondents. The results of the study show that the attitude variable has a significant effect on investment decisions. The subjective norm variable has no significant effect on investment decisions. The variable perceived behavioral control has a significant effect on investment decisions. And Islamic financial literacy is able to mitigate the impact of attitudes, subjective norms and perceptions of behavioral control on investment decisions.

Keywords: Attitude, Subjective Norm, Perceived Behavior Control, Investment Decision, Islamic Financial Literacy
Pengaruh Lingkungan Kerja Non Fisik, Stres Kerja Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Bagian Produksi Pada PT. Mustika Agung Sawit Gemilang Kab.Indragiri Hulu
Authors: Bulandari Sri , Isyandi B. , Machasin Machasin 
Published: October 2023

The Effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu Under the guidance of Prof. Dr. B. Isyandi, SE, MS and Dr. Machasin, M.Sc.This study aims to determine and analyze the effect of Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention in the Production Department at PT. Mustika Agung Sawit Gemilang Kab. Indragiri Hulu. The method used in this research is quantitative. The types and sources of data in this study are primary data obtained from empirical research results through distributing questionnaires to employees who are sampled, the sample in this study is 120 people. The analysis technique used is the SPSS for windows program. The results of this study also show below: (1) Non-Physical Work Environment has a significant effect on Turnover Intention. (2) Job Stress has a significant effect on Turnover Intention. (3) Job Satisfaction has a significant effect on Turnover Intention.
Keywords: Non-Physical Work Environment, Job Stress and Job Satisfaction on Employee Turnover Intention
Waktu Kerja Fleksibel Dan Supervisi Dalam Meningkatkan Kinerja Karyawan Studi: Sales Eksekutif Pt. Theta Nusantara Jaya Daerah Cianjur Dan Sukabumi
Authors: Wirayuda Hasan , Ramdan Asep Muhamad , Nurmala Resa 
Published: October 2023

This study aims to determine whether the application of flexible working time and supervision has an influence and can improve the performance of executive sales employees at PT. Theta Nusantara Jaya Cianjur and Sukabumi areas. The research method used is a quantitative method. The sample in this study were 42 respondents who are sales executives of PT. Theta Nusantara Jaya Cianjur and Sukabumi areas using saturated sampling technique. Data were obtained through a research questionnairewhich was distributed to all samples containing 24 servers regarding the variables of flexible working time, supervision and employee performance, using a differential semantic measurement system. Furthermore, the data that has been obtained will be analyzed with various tests to answer the hypothesis in this study. The results showed that there is a positive and sinificant influence between monitoring variables on employee performance and simultaneously the application of flexible working time and supervision can improve the performance of executive sales employees at PT. Theta Nusantara Jaya Cianjur and Sukabumi areas.
Analisis Social Media Marketing dan Brand Love terhadap Loyalty Brand Studi Pemasaran Produk Skintific Pada Followers Kawaidollshop
Authors: Vutri Angellita Zulfa Ferrati , Komariah Kokom , Mulia Z Faizal 
Published: October 2023

The purpose of this study was to analyze social media maeketing and bran love on brand loyalty of Skintific products to Kawaidollshop Sukabumi instagram followers, to demine the effect of social media marketing on brand loyalty of Skintific product to Kawaidollshop Sukabumi instagram followers, and to demine the effect of brand love on product brand loyalty Skintific on Kawaidollshop Sukabumi followers. The types of research method used by researchers is a quantitative method with associative descriptive appoach. The population in this study amounted to 249 thousand who were instagram followers Kawaidollshop with a sample of 152 respondents. The sampling method uses cluster random sampling. The data analysis technique in this study used IBM SPSS 26 software. The data analysis used was the normality test, multiple linear regression analysis, coefficient of determination test, simultaneous significant test (f test) and partial significant test (t test). The findings in ths study are partially known that social media marketing variables (X1) and brand love variable (X2) each have a positive and significant effect on brand loyalty (Y). Simultaneously, social media marketing (X1) and brand love (X2) have a positive and significant effect on brand loyalty (Y).
Keywords : Loyalty brand, social media marketing, brand love
Pengaruh Tarif Pajak, Tingkat Penghasilan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM
Authors: Putri Erlita Widiya , Trisnaningsih Sri 
Published: October 2023

The biggest source of income in Indonesia comes from the tax sector. The government has begun to intensively optimize sectors that have the potential to contribute to tax revenues, one of which is MSME. Until now, MSME taxpayer compliance is still considered very low. The purpose of this study was to examine the effect of tax rates, income levels, and taxpayer awareness on MSME taxpayer compliance. This research is a type of quantitative research. The data used are primary data using multiple linear regression analysis and processed using the SPSS application. Data collection was carried out by distributing questionnaires directly to each respondent. The sampling technique used was purposive sampling. The sample criteria in this study are MSMEs that have NPWP. A total of 33 MSME actors in the Tegalsari District met the criteria and were used as research samples. The results of this study indicate that income levels and taxpayer awareness have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance.
Keywords: Taxpayer Awareness, Tax Rates, Income Level
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Semarang
Authors: Mawaddah Kurnia , Kartika Andi , Ma'sum Muhammad Ali 
Published: October 2023

Motor vehicle tax consists of annual tax and tax once every five years. Taxpayer compliance is the fulfillment of their tax obligations through tax regulations. This study was conducted to obtain information and analyze several causes of changes in taxpayer compliance in Semarang, such as taxpayer knowledge and consciousness, as well as tax sanctions. Research sampling technique with accidental sampling technique. The use of this type of data in the study is primary data. The population in the study includes taxpayers who own and control motor vehicles included in the list at SAMSAT Semarang 1 in 2022. The results of taxpayer knowledge testing showed that it did not have a significant reaction on taxpayer compliance. For the moment, taxpayer consciousness testing and tax sanctions show a significant influence on taxpayer compliance.
Keywords: knowledge, consciousness, sanctions, compliance
Pengaruh Lingkungan Kerja, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Karyawan pada Dinas Kesehatan Kota Semarang
Authors: Hastuti Prima Dwi , Kasmari Kasmari 
Published: October 2023

This final project is the result of a research test of how much influence the work environment, work discipline and job satisfaction have on employee performance carried out at the Semarang City Health Office as an object. The research method is quantitative through distributing questionnaires which are filled in directly by employees who are referred to as primary data. The population is 200 Health Office employees who get 73 respondents after applying the purposive sampling method with the Slovin formula. The data analysis technique applies Multiple Linear Regression. From the results of testing the hypothesis on employee performance partially it is known that the work environment has a significant positive effect, while work discipline and job satisfaction have an effect but not significant. In improving employee performance, the company is expected to be able to improve the three aspects above so that workers feel more comfortable when completing a job and feel satisfied with the work that has been completed by giving awards or rewards to employees who get achievements. Thus the expertise of workers can increase as expected.
Keywords: Work Environment, Work Discipline, Job Satisfaction, Employee Performance
Pengaruh Kualitas Produk Dan Pemasaran Viral E-Wom Terhadap Keputusan Pembelian Produk Hand Body Lotion Marina
Authors: Solikhah Lisa Maratus , Aminah Siti 
Published: October 2023

The increase in internet users has made consumers pay more and more attention to the products to be purchased, one of which is body care, namely hand body lotion, which is experiencing an increasingly difficult level of competition due to being one of the body treatments needed by consumers in caring for their skin. This study aims to determine the effect of product quality and E-Wom viral marketing on purchasing decisions for Marina Hand Body Lotion products. The study was conducted on 70 respondents who were UPN Veterans East Java students who had used or purchased Marina Hand Body Lotion products by collecting questionnaire data and were selected using a non-probability sampling method with a porposive sampling technique. The data is distributed and collected and then processed using the Partial Least Square (PLS) analysis technique. The results of the study explain that product quality has a significant positive effect on purchasing decisions for Hand Body Lotion Marina products and E-Wom viral marketing has a positive effect on purchasing decisions for Hand Body Lotion Marina products.

Keywords: Product quality; Electronic Word of Mouth; buying decision; body care; E-Wom
Pengaruh Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Dan Earning Per Share Terhadap Peringkat Obligasi
Authors: Putri Risfa Aryani , Norisanti Nor , Sunarya Erry 
Published: October 2023

The purpose of this study is to determine the effect of Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS) on Bond Ratings in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for 2021-2022 for 32 quarters. The samples used were 32 out of 48 samples with purposive sampling techniques. The data analysis technique uses multiple linear regression analysis with data processing using SPSS 25 software. The results showed a variable relationship between Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), and Earning Per Share (EPS) to Bond Rating of 0.670 (strong). Cash Ratio positively affects the Bond Rating of 0.406 or 40.6%. Gross Profit Margin (GPM) negatively affects the Bond Rating by 0.100 or 10%. The Debt To Equity Ratio (DER) negatively affects the Bond Rating by 0.001 or 0.01%. Earnings Per Share (EPS) negatively affects a Bond Rating of 0.005 or 0.05%.
Keywords: Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS), Bond Rating.
Pengaruh Struktur Modal, Kebijakan Dividen, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2018-2021)
Authors: Sembiring Jessi Charina , Elisa Elisa , Wijaya Divianny Violin 
Published: October 2023

The purpose of this study to describe the effect of capital structure, dividend policy, liquidity, solvency and profitability on company value (case study of manufacturing companies in the food and beverage production sub-sector listed on the IDX in 2018-2021). The method implemented in the research is quantitative through purposive sampling, in the form of 11 manufacturing companies in the food and beverage production sub-sector listed on the Indonesia Stock Exchange in 2018-2021. Based on partial test, yhe results show that Capital Structure has no partial effect on firm value. Dividend Policy has no partial effect on firm value. Liquidity has no partial effect on firm value. Solvency has a partial effect on firm value. Profitability has a partial effect on firm value. Based on simultaneous test, Capital Structure, Dividend Policy, Liquidity, Solvency and Profitability have a simultaneous positive and significant impact on firm value with coefficient of determination of 26.9%.

Keywords : Capital structure, dividend policy, liquidity, solvency, profitability, firm value