bluuebunny/crossref_metadata_2025_split huggingface dataset:
Total Assets and Audit Opinion: Impact on Audit Delay in Food and Beverage Manufacturing
Authors: Muzauwas Akhmad Zain , Nurasik Nurasik 
Published: January 2023

This research aims to investigate the effect of Total Assets, Profitability, Solvency, and Audit Opinion on Audit Delay in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange during the period of 2018-2020. The study utilized secondary data from financial statements and annual reports obtained from the website of Bursa Efek Indonesia. The sample comprised 24 purposively selected companies, representing a three-year observation period. Descriptive statistical analysis, classic assumption tests, t-tests, and multiple regression analysis using SPSS version 20 software were conducted for data analysis. The findings reveal that Total Assets and Audit Opinion exerted a significant negative influence on audit delay. However, Profitability and Solvency were found to have no significant effect on audit delay. These results contribute to the understanding of factors affecting audit delay in the food and beverage manufacturing sector and have implications for auditors, regulators, and researchers in the field of financial auditing.
Highlights:

The study examines the impact of Total Assets and Audit Opinion on Audit Delay in the Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange.
Findings reveal that Total Assets and Audit Opinion have a significant negative effect on Audit Delay.
This research contributes to understanding the factors influencing Audit Delay in the food and beverage manufacturing sector and has implications for auditors, regulators, and researchers in the field of financial auditing.

Keywords: Total Assets, Audit Opinion, Audit Delay, Food and Beverage Manufacturing, Indonesia Stock Exchange.
Social Media, Brand Image, and Price: Influencing Cryptocurrency Purchasing on Tokocrypto
Authors: Fiqri Fajar Fakhrur , Oetarjo Mas 
Published: January 2023

This research study investigates the influence of social media, brand image, and price on cryptocurrency consumer purchasing decisions within the context of Tokocrypto applications. The study employs a quantitative approach, utilizing a non-probability sampling method with purposive sampling techniques to gather data from 100 respondents through online questionnaires distributed via Google Forms. The collected data is analyzed using multiple linear regression through the SPSS Statistics program (version 18). The results reveal significant relationships between social media, brand image, and price with purchasing decisions. Specifically, social media and brand image positively impact purchasing decisions, while price exerts a negative influence. Furthermore, when considered together, social media, brand image, and price collectively affect consumer purchasing decisions. These findings provide valuable insights for businesses operating in the cryptocurrency market, enabling them to devise effective marketing strategies and enhance customer engagement to drive purchasing decisions.
Highlights:

The study examines the influence of social media, brand image, and price on cryptocurrency consumer purchasing decisions.
Quantitative methods are utilized, with a sample of 100 respondents and data collected through online questionnaires.
The results demonstrate the significant impact of social media, brand image, and price on consumer purchasing decisions in the context of Tokocrypto applications.

Keywords: Social Media, Brand Image, Price, Cryptocurrency, Purchasing Decisions.
Factors Affecting Stock Returns in Banking Companies Listed on the Indonesia Stock Exchange
Authors: Zumro Alfi Atus , Maryanti Eny 
Published: January 2023

This study aims to determine the factors that can affect stock returns in banking companies listed on the Indonesia Stock Exchange (IDX). The period of this reseearch is 2017 – 2020. The population of this study includes all banking companies listed on the IndonesiaStock Exchange (IDX) during the period 2017 – 2020. The sampling technique used is purposive sampling. The results of this study indicate that partially the current ratio (CR) and price to book value (PBV) variable have a significant positive effect on stock returns. Debt to equity ratio (DER) has a significant negative effect on stock returns. Meanwhilw, firm size anf return on assets (ROA)have no significant effection on sktock return.
Highlights:

Significance of Variables: The study examines the impact of key financial variables such as current ratio, price to book value, and debt to equity ratio on stock returns in Indonesian banking companies.
Positive Effects: The current ratio and price to book value are found to have a significant positive influence on stock returns, suggesting their importance as indicators of financial performance and market valuation.
Negative Effect of Debt: The study highlights the negative effect of the debt to equity ratio on stock returns, emphasizing the potential risks associated with higher levels of debt in banking companies.

Keywords: Stock returns, Banking companies, Indonesia Stock Exchange (IDX), Factors, Purposive sampling.
Motivation, Discipline, and Work Environment: COVID-19 Impact on Employee Performance
Authors: Lestari Melati Rahayu , Prapanca Detak 
Published: January 2023

This quantitative study aimed to investigate the effects of motivation, discipline, and work environment on employee commitment and performance in the context of the COVID-19 pandemic. The research sample consisted of 72 respondents from PT Wings Surya Surabaya in Indonesia. Data were collected through a questionnaire, and path analysis was employed for data analysis. The findings revealed that commitment had a positive influence on employee performance during the COVID-19 crisis. Moreover, motivation, discipline, and work environment were significant predictors of work commitment, as evidenced by the t-test results (p < 0.05). This study provides valuable insights into the crucial factors influencing employee performance and commitment in times of crisis, highlighting the need for organizations to prioritize and enhance motivational factors, discipline, and a conducive work environment to foster commitment and ensure optimal employee performance.
Highlights:

Motivation drives performance: Explore how employee motivation during the COVID-19 pandemic impacts their overall performance and productivity.
Discipline fosters commitment: Investigate the role of discipline in maintaining employee commitment and dedication towards work amidst the challenges posed by the pandemic.
Work environment influence: Examine how the work environment, whether remote or in-person, influences employee performance and commitment levels during the COVID-19 pandemic.

Keywords: Motivation, Discipline, Work Environment, Employee Performance, Commitment
Discrepancies in Website Accounting: Non-compliance with ISAK 14
Authors: Prassetiyo Mohammad Taufan , Fitriyah Hadiah 
Published: January 2023

This scientific article presents a qualitative research study aimed at examining the recognition and accounting treatment of websites as intangible assets. Focusing on the case of the Ricosta website, the research demonstrates that the current practice of categorizing the website as other expenses in financial statements contradicts the guidelines outlined in ISAK 14. By utilizing narrative data and descriptive analysis, the study unveils the misalignment between the recognized accounting treatment and the stipulated requirements. The results highlight the need for adherence to proper recognition and accounting practices for websites as intangible assets, offering implications for companies and standard-setting bodies in promoting accurate financial reporting.
Highlights:

Non-compliance with ISAK 14: The research uncovers the misalignment between the recognition and accounting treatment of websites as intangible assets and the guidelines stated in ISAK 14.
Financial statement impact: The study reveals that the current practice categorizes website expenses as other expenses, contrasting with the potential recognition of websites as intangible assets, which can significantly affect the financial statements of companies.
Implications for accurate financial reporting: The findings emphasize the importance of adhering to proper recognition and accounting practices for websites as intangible assets, suggesting implications for companies and standard-setting bodies to ensure accurate and transparent financial reporting.

Keywords: website recognition, accounting treatment, intangible assets, ISAK 14, financial statements.
Brand Image and Price: Influencing Smartfren Data Quota Purchasing Decisions
Authors: Rofiq Ainur , Rochmaniah Ainur 
Published: January 2023

This quantitative study examines the influence of brand image and price on purchasing decisions for Smartfren data quotas at the Renny Cell Waru counter. The research employed a total sampling technique, with 103 respondents completing questionnaires. Multiple linear regression analysis using IBM SPSS version 24 was conducted to analyze the data. The findings reveal that both brand image and price significantly affect purchasing decisions, with brand image exerting the strongest influence. This study contributes to the understanding of consumer behavior and provides valuable implications for marketers in the telecommunications industry.
Highlights:

Brand Image significantly impacts purchasing decisions for Smartfren data quotas.
Price plays a significant role in shaping consumer decisions regarding Smartfren data quotas.
Brand Image emerges as the most influential factor influencing purchasing decisions.

Keywords: Brand Image, Price, Purchasing Decisions, Smartfren Data Quotas, Consumer Behavior
Individual Characteristics, Competence, and Communication: Unleashing Employee Productivity
Authors: Amelinda Nadianita , Harjatno Slamet 
Published: January 2023

This study investigates the relationship between individual characteristics, competence, and communication on employee performance, with work productivity as the mediating variable. The aim was to explore the effect of these factors on both work productivity and employee performance in the context of UKM Handoko Commodity Adventure. Non-probability sampling using the Saturated Sampling method was employed, and data was analyzed using path analysis with the SPSS application. The results revealed significant associations between individual characteristics, competence, and communication with both work productivity and employee performance. Furthermore, work productivity was found to mediate the relationship between these factors and employee performance. These findings shed light on the critical role of individual characteristics, competence, and communication in enhancing work productivity and employee performance, suggesting the importance of targeted interventions and strategies for optimizing organizational outcomes.
Highlights:

Individual characteristics, competence, and communication significantly influence employee performance and work productivity.
Work productivity acts as a mediator between individual characteristics, competence, communication, and employee performance.
Understanding and optimizing individual characteristics, competence, and communication can unleash employee performance and enhance work productivity.

Keywords: Employee Performance, Individual Characteristics, Competence, Communication, Work Productivity.
Training, Motivation, and Environment: Boosting Contractor Work Productivity
Authors: Parlinda Parlinda , Ubaidillah Hasan 
Published: January 2023

This quantitative study aims to examine the influence of job training, work motivation, and work environment on employee work productivity in the context of CV. Budi Mulia, a leading cracker manufacturing company. The research employed a Non-Probability Saturated Sampling Technique, gathering data from 80 employees. Multiple linear regression analysis was conducted using SPSS Statistics version 25. The findings indicate that job training, work motivation, and work environment significantly affect employee work productivity. Notably, the work environment emerged as the most influential factor positively impacting employee productivity. This study sheds light on the importance of optimizing the work environment to enhance overall performance, offering implications for managers and organizations seeking to maximize their workforce potential.
Highlights:

The study examines the impact of training, motivation, and work environment on employee performance.
The work environment emerged as the most influential factor positively affecting employee productivity.
Optimizing training programs, fostering motivation, and creating a conducive work environment are crucial for enhancing employee performance.

Keywords: Employee Performance, Training, Motivation, Work Environment, Productivity
Examining Sidoarjo Transportation: Motor Vehicle Testing Services Analysis
Authors: Bayuningtyas Mira Mutiara Syafira , Sukmana Hendra 
Published: January 2023

This study examines the process of implementing motor vehicle testing services in the Sidoarjo Transportation Department, East Java, using a qualitative approach. The aim is to describe and analyze the implementation process, supporting factors, and hindrances to motor vehicle testing services. The analysis reveals that the overall implementation of these services is relatively good, with positive outcomes in terms of communication, resources, disposition, and bureaucratic structure. Supporting factors include sufficient human resources and vehicle testing equipment, as well as community compliance with the Kir test program. However, budget constraints resulting from the diversion of resources to tackle the Covid-19 pandemic have hindered the program's expansion, particularly in terms of parking area regulations on the East Ring highway. The findings suggest the need for effective resource allocation and improved infrastructure planning to address bottlenecks and ensure smooth motor vehicle testing services, ultimately enhancing road safety and efficiency.
Highlights:

Efficient implementation: The study examines the process of motor vehicle testing services in Sidoarjo's Transportation Department, highlighting its relative effectiveness.
Supporting factors: Adequate human resources and vehicle testing equipment contribute to the successful implementation of the testing program.
Budget constraints and obstacles: Limited budget due to the diversion of resources for COVID-19 management, along with challenges in expanding parking areas, pose hindrances to the program's smooth execution.

Keywords: Motor vehicle testing, Sidoarjo Transportation Department, Qualitative analysis, Implementation process, Supporting factors
Communication in Employee Productivity in Transportation Service Companies
Authors: Septyawan Dicky Aditya , Ubaidillah Hasan 
Published: January 2023

The purpose of this study is to know the communication in employee productivity. The company was examined by the author a company engaged in the field of providing goods delivery services. This research is a type of descriptive using quantitative methods. Data retrieval techniques are spreading questionnaires to 50 respondents who are employees of the driver at PT Djuta Cross Nusa. Analysis techniques that use the SPSS program (statistical program for social science) version 21 for Windows. The results of this study, namely communication have an important influence on the achievement of the success of the company, namely between employees of Driver and PT Duta cross Nusa.
Highlights:

Communication significantly impacts employee productivity in goods delivery services.
Effective communication enhances the success of the company, particularly between drivers and PT Djuta Cross Nusa.
Understanding the role of communication can lead to improved performance and operational efficiency in the delivery services industry.

Keywords: Communication, Employee productivity, Goods delivery services, Descriptive study, PT Djuta Cross Nusa.
Store Atmosphere's Impact on Noodle Consumers' Purchasing Decisions
Authors: Agustin Rini Ayu , Sari Dewi Komala 
Published: January 2023

This research aims to examine the impact of store atmosphere, food quality, and service quality on purchasing decisions within the context of the Noodle Kingdom in Sidoarjo. Employing a quantitative approach, data were collected from 100 customers who had purchased products from the Noodle Kingdom. The analysis employed multiple linear regression using the SPSS version 25 software. The findings of this study demonstrate that store atmosphere significantly influences perceived quality and subsequently affects purchasing decisions. These results shed light on the importance of creating a favorable store atmosphere to enhance consumer perception and drive positive purchasing behaviors. The implications of this study offer valuable insights for practitioners seeking to optimize store environments and boost customer satisfaction and loyalty within the global noodle industry.
Highlights:

Store atmosphere significantly impacts purchasing decisions.
Noodle consumers' perceptions of store atmosphere influence their purchasing behavior.
Understanding the influence of store atmosphere can help optimize marketing strategies.

Keywords: Store atmosphere, Purchasing decisions, Noodle consumers, Influence, Insights.
Maximizing Science Learning in Elementary Students: Guided Inquiry Unleashed
Authors: Amalia Irma Rizky , Efendi Nur 
Published: January 2023

This experimental quantitative study investigates the impact of guided inquiry learning on the learning outcomes of students in class VA at SDN Katerungan Krian. Employing a pre-experimental design with a one-group pretest-posttest approach, the research aims to describe and analyze the level of influence of guided inquiry learning. The study population comprises 30 students, and the instrument utilized is a student learning outcomes test sheet. The calculated t-value of 10.624 exceeds the critical t-value of 2.048, signifying a significant influence. Furthermore, the eta squared test yields a value of 0.068, suggesting a moderate effect size (η² = 0.119). Consequently, it can be concluded that the guided inquiry learning model significantly impacts the science learning outcomes of class VA students. These findings have important implications for science education, emphasizing the efficacy of guided inquiry methods in enhancing student learning outcomes.
Highlights:

Guided inquiry learning positively influences student learning outcomes in science.
Experimental quantitative research design reveals the impact of guided inquiry learning on student performance.
The findings emphasize the importance of incorporating guided inquiry methods in elementary science education.

Keywords: Guided inquiry learning, student learning outcomes, experimental quantitative research, science education, elementary students.
Ratio of Liquidity, Profitability and Activity to the Remaining Profit of Cooperatives in Sidoarjo Regency
Authors: Fitriyanti Erika , Nurasik Nurasik 
Published: January 2023

This research aims analyze the effect of liquidity ratio, profitability, and activity on the amount of the remaining operating results of cooperatives in Sidoarjo Regency in 2019-2020. This research uses secondary data. This research method uses quantitative, the population in this study is 720 active cooperatives in Sidoarjo Regency and 21 cooperatives during 2019-2020 period which are used as research samples. The sample selection in this research was taken with the type of probability sampling with a simple random sampling method. Data collection techniques using documentation. The data analysis technique used SPSS version 26. The results in this research indicate that the liquidity ratio partially affects the amount of the remaining operating results of cooperatives, the profitability ratio partially has no effect on the amount of the remaining operating results of cooperatives, and the activity ratio partially has no effect on the amount of the remaining results of cooperative operations.
Accounting Conservatism, Firm Size, Company Growth, and Capital Structure on Earnings Response Coefficient in Property Companies
Authors: Pangestu Melania , Hariyanto Wiwit 
Published: January 2023

This research aimed to examine the effect of accounting conservatism, firm size, company growth, and capital structure on the earnings response coefficient. This research method uses quantitative research methods, data collection used documentation studies in the form of secondary data sources of financial statements and stock prices in Property, Real Estate, and Building Construction companies listed on the IDX in 2017-2019. The research’s population are the Property, Real Estate, and building construction companies listed on Indonesian Stock Exchange period 2017-2019 as much as 81 companies. Sampling method were selected by using non probability sampling purposive sampling with certain criteria and obtained as much as 34 companies. Anlyze the data used SPSS 26. The result shows that accounting conservatism, firm size, and company growth have no effect on the earnings response coefficient while capital structure has effect and significant on the ernings response coefficient.
The Effectiveness of Human Resource Management Training on Increasing Cognitive Competence in the Field of Personnel in Students
Authors: Sahira Anes Nur Eva , Widyastuti Widyastuti 
Published: January 2023

This study aims to determine the effectiveness of Human Resource Management training towards improving cognitive competence in the field of personnel for the psychology students 2018 UMSIDA. This research using pre-experiment method the type On Group Pretest-Posttest with the subject is 155 students. The measuring instrument used is an achievement test to determine the effectiveness of Human Resource Management training in the field of personnel based on Indonesian National Comptency Work Standards 2020. This study uses the test data analysis in the form of paired sample T-test to determine the increase in cognitive competence of students befor and after Human Resource Management training with JASP 0.16.3.0. Paired sample T-test results show a significant increase in cognitive competence, indicated by the value of t = -4.851, p < .001. Cohen’s d score shows the number 0.407 which means an increase in cognitive competence in psychology students 2018 Muhammadiyah University of Sidoarjo after attending the Human Resource Management training.
The Role of Work Family Conflict, Work Stress and Burnout in Improving Employee Performance during the Covid-19 Pandemic
Authors: Annajiyah Ainun , Abadiyah Rifdah 
Published: January 2023

This study aims to determine the Effect of Work Family Conflict, Work Stress, and Burnout on employee performance at CV. Ko Pi Mana during the Covid-19 pandemic. This research is a descriptive study using quantitative methods. Sampling in this study was carried out with the Non Probability Sampling technique with the Purposive Sampling method and the number of samples in this study were 96 respondents. Data collection techniques using a questionnaire. The data analysis technique used in this study was multiple linear regression using the SPSS version 26 program.The results of this study prove that Work Family Conflict has no affect on employee performance during the Covid-19 pandemic, work stress affects employee performance during the Covid-19 pandemic, and Burnout affects employee performance during the Covid-19 pandemic.