bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?
Authors: Rahma Faradiba Alivia , Maulana Muhammad Harris , Ahoinai Matheus Fanu , Hatta Atika Jauharia 
Published: January 2023

The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes.
Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.
GAP Ratio, Posisi Devisa Neto, Biaya Operasional Pendapatan Operasional dan Profitabilitas pada Perbankan di Indonesia
Authors: Wijayani Dahyang Ika Leni , Andriasma Raulita Azizah Brilliant , Ghozali Saiful 
Published: January 2023

This research intends to examine the factors that influence the profitability of the banking industry since, as a sector that influences economic circumstances, the banking industry has witnessed fluctuations in profitability over the previous decade. This form of study employs quantitative secondary data sources. The population of this research consisted of all state-owned banks from 2010 to 2021. Multiple linear regression test and also hypothesis testing are employed in this study. Using descriptive quantitative statistics, the technique of analysis explains the relationship between the dependent and independent variables. The study's findings give empirical proof that gap ratio and BOPO have a negative impact on ROA. Meanwhile, PDN has no impact on ROA. This study also demonstrates the validity of the theory of asset-liability management (ALMA); maximizing earnings via risk-managing the structure of the business's financial situation and the anticipated income theory; increasing bank liquidity and optimize bank earnings by offering efficient long-term lending.
Keywords: Gap Ratio; Net Open Position (NOP); Operating Cost of Operating Income (BOPO); Profitability (ROA)
Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility
Authors: Merdekawati Mega Ayu , Azizah Siti Nur , Santoso Suryo Budi , Hapsari Ira 
Published: January 2023

The trend of CSR implementation changed when the pandemic started. The research aims to empirically re-examine the effect of environmental performance, managerial ownership, leverage and profitability on CSR disclosure in line with the agency, stakeholder and legitimacy theories. The object of research is the energy sector companies on the IDX with a population of 229 companies for the 2019-2021 period. The sample obtained is 131 observational data obtained by purposive sampling technique. The results of the study show that environmental performance and leverage have a positive effect. Research also proves that managerial ownership and profitability have no effect on disclosure of corporate social responsibility.
Keywords: Environmental Performance; Managerial Ownership; Leverage; Profitabilitas; Corporate Social Responsibility.
COVID-19, Green Innovation and Their Impacts on Financial Performance
Authors: Ramadhan Prasetyo , Iranti Riri , Dohan Dohan , Purnama Yuanita , Riduan Nazir Weilly 
Published: January 2023

In the face of pandemics like COVID-19 today, environmental issues such as green innovation become very important, because companies with high levels of social and environmental awareness indicate that the companies are more resilient. This study aims to analyze the impact of COVID-19 and green innovation on financial performance. This study uses the Vector Error Correction Model (VECM) as a data analysis method and uses purposive sampling to get 48 samples with 336 observations. The results of this study indicate that COVID-19 has a significant negative impact on financial performance in the long and short term, managers ought to take note of the converting surroundings outside and adjust their commercial enterprise strategies in time. Meanwhile green innovation has a positive impact on financial performance in the long and short term. The implementation of green innovation activities affected the competitiveness and ?rm pro?ts.
Keywords: COVID-19; Green Innovation; Financial Performance; VECM
Human Capital dan Kinerja UKM: Peranan Praktik Akuntansi Manajemen sebagai Pemediasi
Authors: Rachmawati Dyna , Tamara Felyta 
Published: January 2023

This study aims to examine the role of Management Accounting Practice (PAM) as a mediator in the relationship between human capital and SME performance. The study population is SMEs in the province of East Java, the sample technique using convenience sampling method. The data collection method uses e-survey via Whatapss and Line social media because it is the most popular in Indonesia. The data that was collected was 108 SMEs. Hypothesis testing uses partial least squares – structural equation modeling (PLS-SEM). The test results show that human capital has a significant and positive effect on SME performance, PAM has a significant and positive effect on SME performance, and PAM has a role as a partial mediation between PAM and SME performance. The research results have theoretical implications, namely human capital is an antecedent variable that influences the use of PAM and PAM has a role as a partial mediation. Meanwhile, the practical implication is that human capital in the context of SME owners has an important role for the survival of SMEs during a pandemic. And the use of PAM will help SMEs to be able to maintain their viability.
Keywords: Covid-19 pandemic; Human Capital; Management Accounting Practices; SMEs’ Performance
Pertumbuhan Penjualan, Struktur Aset dan Struktur Modal
Authors: Asmara Eka Noor , Kusumadewi Hermala , Ashari Sidiq , Djasmanuddin Djasmanuddin 
Published: January 2023

The research objective was to determine the effect of sales growth and asset structure on capital structure in manufacturing industry companies. The data used in this research is secondary data in financial reports. The sampling technique in this study used purposive sampling. The number of samples that match the criteria is 100 manufacturing industry companies with the 2016-2020 research period. Sales growth is measured by comparing sales in year t after deducting sales in the previous period to sales in the previous period, asset structure is measured by the fixed assets ratio, and capital structure is measured by the debt ratio. The analytical tool used is multiple linear regression. The results showed that sales growth had no significant effect on capital structure, while asset structure had a significant effect on capital structure in manufacturing industry companies.
Keywords: Sales growth; Assets Structure; Capital Structure.
PERAN KEPERCAYAAN MEMEDIASI PENGARUH PERSEPSI NILAI TERHADAP NIAT BELI BREW ME TEA SECARA ONLINE
Authors: Dwiartini Made Yunita , Suasana I Gst. A. Kt. Gd. , Suasana I Gst. A. Kt. Gd. 
Published: January 2023

This research was conducted in Brew Me Tea produced by PT. Bali Lights Anugerah Pertiwi Denpasar. This study used 100 respondents using purposive sampling. Data was collected using a questionnaire with 15 indicators measured using a five-point Likert scale and analyzed using path analysis. The results show that perceived value and trust have significant positive effect on the purchase intention, Trust significantly mediates the relationship between perceived value and purchase intention. These results confirm that a good perception of value can increase trust in a product and thus will affect consumers' purchase intention the product.
Keywords: Trust, Perceived Value, Purchase Intention
PERAN BRAND IMAGE MEMEDIASI PENGARUH e-WOM TERHADAP REVISIT INTENTION di ERA NEW NORMAL
Authors: Dewi Ni Kadek Anita , Sukaatmadja I Putu Gde 
Published: January 2023

The purpose of this study is to explain the role of brand image in mediating the effect of electronic word of mouth on revisit intention. The scope of this research is in the cities of Jakarta, Surabaya, and Bandung, which are the cities with the highest population in Indonesia involving 108 respondents using purposive sampling method. The data analysis technique used is descriptive statistical analysis technique, path analysis and Sobel test. The results showed that electronic word of mouth had a significant positive effect on brand image. Electronic word of mouth has a significant positive effect on revisit intention. Brand image has a significant positive effect on revisit intention. Brand image positively significantly mediates the effect of electronic word of mouth on revisit intention at Hotel Dafam Savvoya Seminyak. The results of this study have implications for Hotel Dafam Savvoya Seminyak regarding the importance of electronic word of mouth and brand image in influencing revisit intention. The management is advised to pay attention to indicators that are already good in order to be improved to optimal.
Keywords: electronic word of mouth, brand image, revisit intention
PENGARUH HARGA, PROMOSI, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN APLIKASI GRABFOOD SELAMA COVID-19
Authors: Richadinata Kadek Riyan Putra , Astitiani Ni Luh Putu Surya , Saputra I Gusti Ngurah Made Yudhi Saputra Yudhi 
Published: January 2023

The development of the world creates intense competition. Various ways are done in order to get customers and keep them. One of the strategies used by companies to win the competition is with good service quality. Customers are interested in buying a product or service because of good service quality. This study aims to determine the effect of price, promotion and service quality on consumer purchasing decisions for the GrabFood application during the Covid19 period at the International Bali University. The sample in this study were 72 International Bali University students where the results of data collection were processed using confirmatory factor analysis (CFA) techniques. The results of the study prove that Grabfood is still the best choice for students at the International Bali University because of its price, promotion and service quality. Promotion is the main goal of students to survive using Grabfood. In addition, the service quality of the drivers is also one of the good benefits received by students of the International Bali University. Business actors are expected to provide affordable prices and pay attention to the benefits received by consumers as well as improvements in service quality. Keywords: price, promotion, service quality, purchase decision,
DAKWAH TOLERANSI GITA SAFITRI FEAT HABIB HUSEIN JA'FAR DI DUNIA VIRTUAL : ANALISIS CHANEL YOUTUBE GITA SAFITRI DEVI DAN JEDA NULIS
Authors: Hizbullah Muhamad , Aprianty Vonny 
Published: January 2023

ABSTRACTThe development of communication technology (Internet, social media) makes the global community (global village) unlimited, anyone can be the sender and recipient of messages at the same time, including in terms of preaching. One of the characteristics of digital society is that it is diverse, free, and tends not to be tied down. Therefore, the preaching of tolerance in digital spaces such as YouTube is something that is very important and necessary. Da'wah of tolerance is understood as an effort to invite or call someone to the path of God with approaches that do not offend the interlocutor, do not discriminate against different groups, respect, and prioritize tenderness and compassion. One of the figures who are quite intense in voicing the values of tolerance through YouTube are Gita Savitri and Habib Husen Ja'far through the YouTube channels Gita Savitri and Jeda Nulis. The results of this study indicate that the preaching of tolerance is formed through open-minded, moderate, understanding that da'I is only a messenger, expanding knowledge and opening up space for dialogue with religions outside of Islam. The concept of fastabiqul khairat in the inter-religious public space is to issue the output of the goodness of each religion and synergize in goodness and build humanity. Keywords: internet, preaching tolerance, global village, youtube channel, open minded.
Teknik Perbanyakan Stek Bibit Stroberi Sebagai Wirausaha Siswa dan Guru Sekolah Luar Biasa C-D Untung Tuah Samarinda Seberang
Authors: Daryono  , Hidayat Nur , Yuanita  , Rusmini  , Manullang Riama Rita , Rudito  , Mundjanah  , Abidin Zainal , Mudi La , Mentari F. Silvi Dwi 
Published: January 2023

Peran serta perguruan tinggi dalam rangka peningkatan kualitas hidup masyarakat diwujudkan dalam kegiatan Pengabdian Pada Masyarakat. Kegiatan pengabdian dilakukan untuk mendapatkan pendampingan teknik perbanyakan bibit stek stroberi di Sekolah Luar Biasa C-D Untung Tuah Samarinda Seberang. Permasalahan yang ada di lingkungan sekolah adalah minimnya pengetahuan guru dalam bidang pertanian sementara lahan yang dimiliki sangat luas dan belum dimanfaatkan. Oleh karena itu, peran Politani terutama Program Studi Budidaya Tanaman Perkebunan sangat dibutuhkan untuk membantu dalam pendampingan dalam pemanfaatan lahan menjadi lahan produktif. Anak-anak berkebutuhan khusus perlu bantuan dan pendampingan sebagai program ektrakulikuler pada bidang keahlian pertanian, sehingga nantinya saat lulus dari sekolah anak-anak dapat mengembangkan dan mempraktekkan sendiri ilmu yang didapatkan, baik di rumah maupun di lingkungan masyarakat untuk dapat hidup mandiri. Kegiatan pengabdian ini bukan hanya sebagai seremonial saja, tetapi pendampingan permanen sampai guru dan anak-anak benar-benar bisa dan menguasai dalam perbanyakan bibit stroberi dan cara penjualan di masyarakat. Tanaman stroberi adalah tanaman yang mudah tumbuh dan mudah dikembanganbiakkan di daerah yang bersuhu dingin dan bertopografi dataran tinggi. Perbanyakan strowberi dengan cara vegetatif menggunakan stek anakan sulur yang sehat dan tahan hama penyakit. Dengan adanya pengabdian ini maka diharapkan masyarakat, guru dan siswa dapat mengembangkan stek bibit stroberi dengan mandiri. Selain itu penggunanan bibit dan media tanaman yang tepat serta penggunaan teknologi media online dapat meningkatkan penjualan bibit dan buah stroberi yang diproduksi.
Program Pengabdian Kepada Masyarakat Pelatihan Pembuatan Minuman Fungsional Teh Celup Daun Kersen di Yayasan Az-Zahra, Kab. Bondowoso
Authors: Mardiana Handayani Anna , Suparto  , Supriyono  , Bahariawan Amal 
Published: January 2023

Yayasan Az-Zahra merupakan salah satu pondok pesantren di Kabupaten Bondowoso yang memiliki santriwan/santriwati dari berbagai kalangan umur terdiri dari golongan peserta didik SD, SMP dan MAN/SMA. Waktu luang yang belum dimanfaatkan dengan baik oleh santriwan/santriwati merupakan permasalahan yang dihadapi pengurus Yayasan Az-zahra. Tujuan kegiatan pengabdian masyarakat ini adalah memberikan pengetahuan dan keterampilan dalam membuat minuman fungsional teh celup daun kersen pada ustadz dan ustadzah (pengurus Yayasan Az-Zahra). PKM pelatihan pembuatan minuman fungsional teh celup daun kersen pada anggota pengurus anak yatim dan dhuafa di Yayasan Az-Zahra, Kabupaten Bondowoso telah dilaksanakan pada bulan September 2022 oleh tim penulis. Tahapan pelatihan terdiri dari tiga tahapan yaitu 1) melakukan survey awal untuk menentukan analisis situasi dan masalah yang muncul; 2) melakukan pelatihan pembuatan minuman fungsional teh celup daun kersen dan pelatihan strategi pemasaran yang baik; 3) pendampingan berkelanjutan guna menumbuhkan potensi wirausaha di alun-alun Kabupaten Bondowos. Target luaran yang diharapkan pada kegiatan pengabdian ini adalah terciptanya wirausaha baru dalam bidang pangan fungsional berupa minuman dalam kemasan teh daun kersen siap saji sehingga dapat meningkatkan pendapatan Yayasan Az-Zahra. Hasil kegiatan pengabdian adalah meningkatnya pengetahuan dan keterampilan para pengurus Yayasan Az-Zahra dalam mengolah teh daun kersen menjadi minuman fungsional dalam kemasan siap saji, meningkatnya pemberdayaan santriwan/santriwati dalam memanfaatkan waktu luang dan menumbuhkan potensi wirausaha baru di alun-alun Kabupaten Bondowoso. Kesimpulan dari kegiatan pengabdian ini adalah dengan adanya transfer pengetahuan dan keterampilan dalam membuat minuman fungsional teh daun kersen maka akan terciptanya calon wirausaha baru
Pengaruh Modal, Luas Lahan, dan Tenaga Kerja Terhadap Pendapatan Petani Program IP Padi 400 di Kelompok Tani Sumber Harapan Kabupaten Sukoharjo
Authors: Ambarwati Luthfi , Dewi Tria Rosana , Solikah Umi Nur 
Published: January 2023

This research was accomplished to determine effects of capital, land area and labor partially on incomes of farmers in 400 rice planting index program in Sumber Harapan Farmer group, Sukoharjo Regency. This research was accomplished to determine effects of capital, land area and labor simultaneously on incomes of farmers in 400 rice planting index program in Sumber Harapan Farmer group, Sukoharjo Regency. This research was carried out in Sumber Harapan Farmer Group, Sukoharjo Regency on June to July 2022.
This research used quantitative methods. While, this research applied primary and secondary data. Sampling technique in this research was carried out by total sampling method. While, in collecting data, researcher applied interview and questionnaire. Data analysis technique consisted of descriptive analysis, classical assumption, t-test, F test, multiple liner regression, and detemination test.
Based on the results of t-test, that was known that capital significance value is 0,008 < 0,05. So, capital variable had significant effects on farmers’ incomes with negative relationship direction. Significant value of land area was 0,000 < 0,05 which meant that variable of land area had significants effects on the farmers’ incomes with positive relationship direction. Then significance value of labor was 0,844 > 0,05, that meant labor variable had no significant effects on farmers’ incomes with positive relationship direction. The results of F-test showed significant value of 0,000 < 0,05. Capital, land area and labor simultaneously had significant effects on the farmers’ incomes.

Keywords— Capital, Farmer’s Income, Labor, Land Area
Estimasi Kerugian Ekonomi Petani Bawang Merah (Studi Kasus Kabupaten Brebes)
Authors: Dwi Marseva Amalia , Kumala Putri Eka Intan , Ismail Ahyar 
Published: January 2023

Climate change that happens globally impacts changes in rainfall in some regions in Indonesia. Agriculture is one of the sectors that depend on weather conditions. Rainfall variability impacts agriculture in Brebes Regency, Central Java. Rainfall that can not be predicted on May 2015 caused the Pemali River that crosses the Wanasari sub-district spilled over the shallot farms. This study aims to identify impacts of the rainfall variability and estimate the economic losses caused by flood. The study involved 100 respondents from Wanasari District. The method used in this research are qualitative descriptive analysis, loss of earnings, and change in productivity. The results showed that climate variability causes the increase in pests and diseases on shallot farms and also flood. The flood caused losses of IDR 1,624,552,700.
الابتزاز الالكتروني وأثره في تهديد المجتمع - دراسة فقهية معاصرة
Authors: Ahmed Ahmed Sebti , Abdel Nabi Mohamed Noaman 
Published: January 2023

الابتزاز الإلكتروني هو عملية تهديد وترهيب للضحية بنشر صور أو مواد فيلمية أو تسريب معلومات سرية تخص الضحية، مقابل دفع مبالغ مالية أو استغلال الضحية للقيام بأعمال غير مشروعة لصالح المبتزين كالإفصاح بمعلومات سرية خاصة بجهة العمل أو غيرها من الأعمال غير القانونية.
وتعد جريمة الابتزاز الإلكتروني من الجرائم المستحدثة بفعل التقدم الكبير في تكنولوجيا المعلومات، مما جعل من العالم قرية صغيرة، وسهل الكثير من أمور الحياة، ولا يخفى ما لهذا التطور من فوائد في النواحي الاقتصادية والسياسية والاجتماعية والعلمية إلا أنه لم يخلو من مواطن خلل، فقد سهلت لظهور نوع من المرجمين يستخدمون هذه التقنيات لتنفيذ جرائمهم بواسطتها، الابتزاز الإلكتروني هو الابتزاز الذي يتم باستخدام الإمكانيات التكنولوجية الحديثة ضد ضحايا أغلبهم من النساء لابتزازهم ماديا أو جنسيا.
وعادة ما يتم تصيد الضحايا عن طريق البريد الإلكتروني أو وسائل التواصل الاجتماعي المختلفة كـ الفيس بوك، تويتر، وإنستغرام وغيرها من وسائل التواصل الإجتماعي نظرًا لانتشارها الواسع واستخدامها الكبير من قبل جميع فئات المجتمع. وتتزايد عمليات الابتزاز الإلكتروني في ظل تنامي عدد مستخدمي وسائل التواصل الاجتماعي والتسارع المشهود في أعداد برامج المحادثات المختلفة. وتحت هذا العنوان كان بحثنا الموسوم ( الابتزاز الالكتروني وأثره في تهديد المجتمع – دراسة فقهية معاصرة ).
الضرورات تبيح المحظورات وتطبيقاتها في جزء الاعتداء على مال الغير
Authors: Hussein Kamil Abdul- Kaddir , Abdulkafi Meyad Atiyah 
Published: January 2023

الحمد لله وحده والصلاة والسلام على من لا نبي بعده، امـا بعد: يتناول هذا البحث (الضروريات تبيح المحظورات وتطبيقاتها في جزء الاعتداء على مال الغير)، جاءت الشريعة الإسلامية السمحة بأحكام وأوامر كثيرة من تكاليف وواجبات في جميع جوانب الحياة لابد من تطبيقها، وبما ان الانسان خلق ضعيف وقد يعتريه بعض المشاق والمصاعب، وفي هذا يظهر سماحة الإسلام، فقد جاءت مجموعه من احكام طارئة أو استثنائية تجعل الحرام حلالاً دفعاً للضرر الواقع على الانسان، فأين ما وجد الضيق والمشقة كان ذلك باعث على التيسير والتسهيل، فالمضطر له ان يأكل الميتة محافظة على نفسة من الهلاك، وكذلك جاز له أتلاف مال الغير في حالة الضرورة، وبما ان المال شقيق الروح وعصبة الحياة فكان لابد من ضمان ما اتلف في حالة الضرورة، ومن هنا جاءت القاعدة الفقهية الضروريات تبيح المحظورات وتطبيقاتها في جزء الاعتداء على مال الغير وتندرج تحت هذه القاعدة تطبيقات كثيرة .
اسرار التقديم والتأخير البلاغية في مشاهد الآيات الكونية في القرآن الكريم
Authors: ALI.ALGUBOURI ABDUL RAZZAQ FAYYADH , RADAAN AL-RAFAEI MOHANAD KHAZAAL 
Published: January 2023

تتناول هذه الدراسة جزئية مهمة من جزئيات الاعجاز البلاغي والبياني في نظم القرآن الكريم وهي اسرار التقديم والتأخير في القرآن الكريم وفي مشاهد الآيات الكونية نموذجا ومحاولة بيان اسرار ودقة وروعة ا القرآن الكريم في اختيار الكلمة وموضعها المناسب وكيف جاء أسلوب القرآن في الغاية العظمى من البلاغة والفصاحة، وخرج عن جميع وجوه النظم المتعارف عليها في كلام العرب ،و تكمن مشكلة البحث في وجود دقائق نفيسة ولطائف بليغة لأسلوب التقديم والتأخير الذي عدّه ابن جني إحدى صور شجاعة العربية وقوّة لغتها… وكيف يتنوّع هذا الأسلوب وتتغير دلالته تبعاً لتغيّر السياق وحاجة المقام، فما كان لكلمة أن تتقدم من مكانها دون غاية معنوية وهدف دلالي تريد أن تبثّه في الجملة… والقرآن الكريم اشتمل بيانه المحكم على هذه الأساليب التي ينبغي الوقوف مع أسرارها ودلائلها، ويهدف البحث إلى الوقوف على أساليب التقديم والتأخير في مشاهد الآيات الكونية ومعرفة لطائفه واسرارها. وتمثل البحث في ثلاث مطالب الأول مقدمة عن التقديم والتأخير والثاني عن التقديم في القرآن الكريم والثالث كان في التقديم والتأخير اللفظي في مشاهد الآيات الكونية .