bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Aparatur Sipil Negara Pada Dinas Perhubungan Kabupaten Karawang
Authors: Hermansyah Dadan , Hersona GW Sonny , Nurhasanah Nunung 
Published: January 2024

Employee performance, especially in government agencies, is one of the most important things to achieve the vision, mission and goals, so various efforts must be made for an institution such as the Karawang Regency Transportation Service in an effort to improve it. This study aims to analyze the influence of leadership and communication on employee performance. This research was conducted at the Karawang District Transportation Office using a sample of 150 employees. Data was collected by conducting interviews and distributing questionnaires. Furthermore, the data that has been collected is analyzed using path analysis. The results of this study indicate that leadership and communication have a moderate and positive relationship. Partially, the influence of leadership on employee performance is 26.2% and the effect of communication on the performance of employees of the Karawang Regency Transportation Service is 23.3%. And simultaneously shows that leadership and communication on the performance of employees of the Karawang Regency Transportation Office are 49.5% and the remaining 50.5% are influenced by other factors not examined. Leadership provides the greatest contribution to the performance of employees of the Karawang District Transportation Office.
Keywords: leadership, communication, performance.
Pengaruh Arus Kas Bebas, Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Kebijakan Hutang Di Perusahaan Manufaktur Yang Telah Terdaftar Di IDX Periode 2017-2021
Authors: Ascend Herluin Regisa , Ayu Stephana Dyah 
Published: January 2024

This study aims to determine the effect of net cash flow, company size, profitability, and liquidity on debt policy. The population in this study are manufacturing companies listed from 2017 to 2021, totaling 142 companies. The sampling method used in this study is purposive sampling so that a research sample of 27 companies is produced each year. The research method used in this research is multiple linear regression analysis. The results showed that free cash flow and firm size had a significant positive effect, profitability had no significant negative effect, and liquidity had a significant negative effect on debt policy. For further research, it is hoped that it can expand the subject of research, not only to manufacturing companies, but also to companies such as the service industry, property industry and the financial industry, so that the population taken is more representative and the research results can be generalized to all types of industries. Management and company owners must properly consider the variables that influence them, so that the company does not experience large financial risks.
Keyword: Free Cash Flow, Size, Profitability, Liquidity, Debt Policy
Evaluating Islamic Stock Portfolio Weighting Method: Application Of Global Minimum Variance In Indonesia Islamic Stock Market
Authors: Prilitaningtyas Arienka , Faturohman Taufik 
Published: January 2024

Investing in stocks can be a smart alternative to saving money in a bank or keeping cash on hand due to the negative impact of inflation. It offers various advantages, such as generating income and safeguarding wealth against inflation. Investing in stocks comes with risks, which can be mitigated through strategic portfolio construction. Multiple methods exist for portfolio weighting, one of the popular portfolio weighting methods is Global Minimum Variance (GMV) by Markowitz (1952). This research aims to provide evidence about the performance of the GMV Method for Islamic retail investors using the Jakarta Islamic Index as the investment universe. The study analyzes the out-of-sample performance of GMV compared to Benchmark Indexes, which are IHSG, LQ45, ISSI, and JII. The finding of this study provides that constructing an Islamic stock portfolio using GMV help historically able to help the investor to gain a better return compared to ISSI, LQ45, and JII in the overall observation period and earned better returns compared to all benchmark indexes after the Covid-19 Period. Global Minimum Variance also helps the investor to gain better risk-adjusted return compared to ISSI and JII in the overall observation period and after the Covid-19 Period. Therefore, the retail investor could use GMV to construct their Islamic Portfolio to gain better returns than the market.
Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening
Authors: Trevanti Gialuna Cheshaa , Yuliati Anik 
Published: January 2024

This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable.
Keywords: Green Accounting, Company Size, Sustainable Development
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Azra Muhammad Nabiel , Sari Rida Perwita 
Published: January 2024

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut.
Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance
Pengaruh Modal Minimal, Religuisitas, Dan Uang Saku Terhadap Minat Berinvestasi Mahasiswa Manajemen Keuangan Syariah Angkatan 2020-2022 Uin Sayyid Ali Rahmatullah Tulungagung Terhadap Pasar Modal Syariah
Authors: Fachmi Mochamad , Rudiantoro Deny , Hidayati Amalia Nuril 
Published: January 2024

The results of the data findings in this study are useful for finding and seeing the impact of minimum capital, religiosity, and pocket money on the interest in investing in the 2020-2022 MKS major in the capital market. The approach in this research is using a quantitative approach. Data collection techniques in this study used questionnaires. The source of the data in this study was primary data, amounting to 90 respondents from the people of Blitar Regency. The data that has been collected is then tested using SPPS, namely testing several tests which include reliability test, data normality test, multicollinearity test, heteroscedasticity test, T test, and F test. on the interest in investing in students majoring in MKS class 2020-2022 in the capital market in the capital market. Partially, the religiosity variable (X2) has an influence on the investment interest of students majoring in the 2020-2022 MKS class in the capital market. Partially, the pocket money variable (X3) has an influence on the interest in investing in the 2020-2022 MKS major in the capital market.
Keywords: Minimum Capital, Interest, Investment, Religiosity, Pocket Money.
Pengaruh Evaluasi Kerja, Pelatihan Dan Pengawasan Terhadap Peningkatan Mutu Kinerja Karyawan Pt.Nutrihub Medan
Authors: Panjaitan Moris Sarullo , Siahaan Yesshy Vembryka , Rangkuti Dhita Adriani , Zega Selpya Ramawati , Br Ginting Bena 
Published: January 2024

This research was conducted to determine the effect of job evaluation, training and supervision on the quality of employee performance of PT. Nutrihub Medan. The purpose of this research is to find out and analyze how work evaluations are given to employees, how training is given to employees, how supervision is given to employees, and to find out how the e ffect of work evaluation, training and supervision simultaneously on the quality of employees performance of PT. Nutrihub Medan. This research uses quantitative methods with descriptive research types. Sampling was carried out using a saturated sampling technique, with a total of 76 respondents. The calculation process is processed with the help of (SPSS) ver 24 for windows. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, simultaneously the variables of work evaluation, training, and supervision have a significant effect on employee performance by 54.2%. The conclusion of this study is that work evaluation, training and supervision have a positive and significant effect on the quality of employee performance of PT. Nutrihub Medan.
Keywords: Job Evaluation, Training, Supervision
Analisis Dukungan Sosial Dan Pengembangan Kualifikasi Diri Terhadap Adaptabilitas Karir Pada Wanita Karir Sudah Rumah Tangga Pada Karyawan Bank Bumn Wanita Yang Sudah Menikah Dikota Sukabumi
Authors: Nurhasanah Hana , Norisanti Nor , Nurmala Resa 
Published: January 2024

This study aims to determine the effect of Social Support, and Self-Qualification Development on Career Adaptability partially and simultaneously. Respondents in this study were state-owned bank employees who were married, totaling 30 people. This research method uses quantitative methods with an associative approach. By carrying out the normality test, t test (partial) test f (simultaneous). The results in this study indicate a positive effect simultaneously between social support and development of self-qualification variables on career adaptability with the result that the calculated F value is greater than the F table where the calculated F value is 13,203> ​​F table is 3.40. Partially social support has a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.54 > T table 2.045. Qualifications for self-development have a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.956 > T table 2.054.
Keywords : Social Support, Self-Qualification Development, Career Adaptability
Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang)
Authors: Rosita Reka , Yanti Yanti , Rachpriliani Awaliawati 
Published: January 2024

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the SmartPLS version 4.0 application. The results of the study show that income levels have a positive and significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a positive and significant effect on motor vehicle tax compliance, affirmation of tax sanctions has a negative and insignificant effect on motor vehicle taxpayer compliance, e-service -Samsat has a positive and significant influence on motor vehicle taxpayer compliance.
Keywords: Income Level, Taxpayer Awareness, Tax Sanction Affirmation, E-Samsat Service, Motor Vehicle Taxpayer Compliance
Efek Moderasi Kepedulian Lingkungan Manajerial Pada Pengaruh Inovasi Produk Hijau Dan Proses Inovasi Hijau Terhadap Kinerja Berkelanjutan Ukm Sektor Makanan Dan Minuman Di Kabupaten Banjarnegara
Authors: Efendi Bahtiar 
Published: January 2024

This study aims to examine the effect of green product innovation on sustainable performance, the effect of green innovation processes on sustainable performance, and the moderating effect of managerial environmental concern on the relationship between product innovation and green innovation processes and sustainable performance. The valid responses received through a structured questionnaire were from 110 SMEs in the food and beverage sector in Banjarnegara district. MRA analysis was used to validate the hypothesis from the literature review. The results of this study indicate that individual green product innovation variables have a significant influence on sustainable performance variables. Green innovation process variables individually have a significant influence on sustainable performance variables. The managerial environmental concern variable is unable to moderate the relationship between green product innovation and the relationship between green product innovation and sustainable performance. The managerial environmental concern variable positively and significantly moderates the relationship between the green innovation process and sustainable performance.
Keywords: Green product innovation, Green innovation process, Managerial environmental concern, Sustainable performance
Pengaruh Pelatihan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pt Saitama Stamping Indonesia Di KIIC
Authors: Rochman Akbar Saeful , Sungkono Sungkono , Karnama Maman Mulya 
Published: January 2024

The research aims to determine how training, work discipline and employee performance at PT Saitama Stamping Indonesia, determine the effect of training on employee performance and the influence of work discipline on employee performance at PT Saitama Stamping Indonesia. The method used is descriptive and verifiative with a population of 420 employees of PT Saitama Stamping Indonesia. A sample of 81 respondents was taken by the Slovin method. Analysis using SEM with the help of SmartPLS. The results showed that training was in the fairly high category, work discipline was in the high category, and employee performance was in the high category. Training has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia and work discipline has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia.
Keywords : Training, Work Discipline and Employee Performance.
Analisa Pengaruh Kualitas Pelayanan Dan Persepsi Harga Terhadap Kepuasan Pelanggan Dan Pembelian Berulang Pada Marketplace Indonesia (Studi Pada Marketplace Blibli)
Authors: Natalia Grace , Dewa Parama Kartika 
Published: January 2024

Pandemi Covid-19 telah merubah kehidupan masyarakat baik dalam kehidupan sosial masyarakat, hingga transaksi jual beli. Interaksi yang terbatas, membuat transkasi jual beli konvensional beralih melalui platform digital atau yang lebih dikenal dengan e-commerce. Peningkatan transaksi jual beli melalui e-commerce cukup signifikan akibat perubahan pola belanja dan juga tumbuhnya konsumen yang didominasi oleh generasi Z yang lebih memilih berbelanja melalui online, sehingga e-commerce semakin mendapat tempat di masyarakat. Masing-masing e-commerce mengingkan memiliki konsumen yang loyal yang ditandai dengan melakukan pembelian berulang. Faktor pemicu adanya pembelian berulang sebagai wujud dari loyalitas pelanggan dipengaruhi oleh kepuasan pelanggan, sedangkan kepuasan pelanggan sendiri dipengaruhi oleh kualitas pelayanan dan persepsi harga. Penelitian ini ingin mengetahui pengaruh antara variabel kualitas pelayanan dan persepsi harga terhadap pembelian berulang dengan variabel kepuasan pelanggan sebagai variabel perantaranya. Populasi adalah semua konsumen yang melakukan transaksi di Blibli selama bulan Januari 2023, sedangkan sampelnya adalah sebesar 151 konsumen. Hasil yang didapatkan bahwa ketiga model dimana model pertama adalah pengaruh kualitas pelayanan terhadap loyalitas konsumen sebesar 7.312 sedangkan untuk persepsi harga terhadap loyalitas konsumen sebesar 6.948, dimana masing-masing memiliki nilai siginifikansi 0.000; untuk model kedua adalah pengaruh antara kualitas pelayanan sebesar 6.342 dan variabel persepsi harga terhadap kepuasan kerja sebesar 4.827 dengan nilai signifikansi sebesar 0.000. Dan terakhir di model ketiga dimana pengaruh kepuasan konsumen dengan loyalitas pelanggan memiliki nilai 11.112 dengan nilai signifikansi sebesar 0,000. Sehingga ketiga model tersebut dinyata fit untuk digunakan sebagai penentu besaran pengaruh antara variable.
Kata Kunci: Loyalitas, Kepuasan, Kualitas Pelayanan dan Persepsi harga
Analisis Kelayakan Usaha Rumah Potong Hewan Ditinjau Dari Aspek Teknis Dan Sumber Daya Manusia
Authors: Almakhali Helfi Fitron , Adiyanto Mochamad Reza , Rahayuningsih Eni Sri 
Published: January 2024

The research aims to determine the feasibility of slaughterhouse businesses in East Java, in terms of technical and human resource aspects. This research uses descriptive qualitative methods. Sampling was carried out using purposive sampling technique and data collection used primary data. The data analysis tool used is cross tabulation. The objects of this research are the slaughterhouse in Krian, Sidoarjo and the poultry slaughterhouse in Jombang (CV. RAFIKA FOODS INDONESIA). The results of the analysis from this research on the technical aspects of ruminant slaughterhouses are 86% and poultry slaughterhouses are 84% in compliance with Minister of Agriculture Regulation number 13 of 2010. In the human resources aspect ruminant slaughterhouses and poultry slaughterhouses have complied with Minister of Agriculture Regulation No. 13 2010. From these results, it is stated that ruminant slaughterhouses and poultry slaughterhouses are feasible to run.

Keywords: Technical, Human Resource Aspect. Slaughterhouse
Pengaruh Servicescape, Lokasi Dan Promosi Terhadap Keputusan Pembelian Pada Café Richeese Factory Rantauprapat
Authors: Silalahi Riko Firnanda , Rafika Mulya , Halim Abd 
Published: January 2024

This study aims to analyze the effect of servicescape, location and promotion on purchasing decisions at Café Richeese Factory Rantauprapat. The research method used in this research is quantitative. In this study, the population is Café Richeese Factory Rantauprapat consumers as much as unknown. 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 Servicescape has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Location has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Promotion has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Servicescape, Location and Promotion simultaneously have a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. The coefficient of determination of 0.346 means that the Purchasing Decision can be explained by the Servicescape (X1), Location (X2) and Promotion (X3) variables by 34.6%, while the remaining 65.4% can be explained by other variables not examined in this study.
Keywords: Servicescape, Location, Promotion, Purchase Decision
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Delay (Studi Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2021)
Authors: Lahundo Shintike Indriyani , Budiantara Martinus 
Published: January 2024

This study investigates the audit delay phenomenon, where the process of examining financial statements by auditors is delayed in submitting audit results. Audit delay has the potential to be a serious concern in the business and financial context because it can interfere with the decision-making process and create uncertainty among investors, creditors, and other stakeholders. this phenomenon often occurs in various industrial sectors, thus driving researchers to examine the factors that have an impact on audit delay, including profitability, company size, and company age. This study focuses on property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The multiple linear regression analysis method is used to identify the relationship between the independent and dependent variables. The research sample was selected through purposive sampling technique. The findings of this study confirm that profitability and company age can affect audit delay, while company size has no effect on audit delay.
Keywords: Profitability, Company Size, Company Age, Audit delay
Pengaruh Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Pemerintah
Authors: Rusadi Muhammad Khodry , Wulandari Ika 
Published: January 2024

The research aims to explore the extent of the influence of job market considerations, personality and work environment on accounting students' interest in pursuing a career as a government accountant. The phenomenon of problems regarding a career as a government accountant is very suitable to be studied in more depth, the public and state sector guidance regarding accountants which is increasingly needed certainly recommends campuses to open accounting study programs in Indonesia, as well as emphasizing campuses that already have accounting study programs so that raising standards, such as increasing accreditation, is aimed at producing competent accounting graduates. This research uses and exemplifies a particular branch of quantitative research; This branch is an investigation method that is preferred by many researchers, especially research in the field of accounting science. The accounting study program at Mercu Buana University, Yogyakarta, is the focus of this investigation. For this research, researchers selected a portion of the population studying accounting at Mercu Buana University, Yogyakarta, namely students from the class of 2020. This research utilized the help of SPSS Statistics Version 25 in managing the data. The results found in this research are that considerations of the job market and work environment influence students' interest in pursuing a career as a government accountant, while personality has no influence on students' interest in pursuing a career as a government accountant.
Keywords: Job Market Considerations, Personality and Work Environment