bluuebunny/crossref_metadata_2025_split huggingface dataset:
Kajian Perhitungan dan Pemotongan Pajak Penghasilan (PPh) Pasal 21 di Sekretariat DPRD Provinsi Maluku
Authors: Latuamury Jabida 
Published: March 2023

Pajak Penghasilan Pasal 21 adalah pajak penghasilan yang dikenakan atas pekerjaan, jasa dan kegiatan yang telah dilakukan oleh subjek pajak berupa gaji, upah, honorarium, tunjangan atau penghasilan lain dengan nama dan bentuk apapun sehubungan dengan pekerjaan, jabatan dan kegiatan. Oleh karena itu penelitian bertujuan untuk mengetahui perhitungan dan pemotongan Pajak Penghasilan (PPh) Pasal 21 pada Anggota DPRD Sekretariat DPRD Provinsi Maluku. Metode penelitian menggunakan perbandingan teoritis dalam PP 80 tahun 2010 pasal 4 dan pasal 2. Hasil penelitian menunjukkan bahwa perhitungan dan pemotongan PPh pasal 21 mengacu pada PP 80 pasal 4 (2) berdasarkan Pangkat dan Golongan tarif paling tinggi yaitu 15% dari penghasilan bruto dan bersifat final. Perbedaan penetapan dasar tarif pajak PPh pasal 21 antara PP No.80 Tahun 2010 dan Perdirjen 16/PJ/2016 (oleh bendahara Sekwan DPRD) dan hasil perhitungan PPh pasal 21 kombinasi PP No.80 Tahun 2010 dan Perdirjen 16/PJ/2016. Terdapat selisih kelebihan dan kekurangan pemotongan PPh 21 Anggota DPRD.
Sanksi Pidana Terhadap Pelaku Tindak Pidana Insubordinasi Yang Dilakukan Oleh Tentara Nasional Indonesia (TNI)
Authors: Sopacua Margie Gladies , Yuliani Adis Nevi , Titahelu Juanrico Alfaromona Sumarezs 
Published: March 2023

Tentara Nasional Indonesia ( TNI) dalam prakteknya sering lalai dalam menjalanakan tugasnya, untuk dapat diketahui adanya oknum anggota TNI yang melakukan tindakan tidak terpuji dan bahkan melanggar Sapta Marga dan Sumpah Prajurit serta hukum yang berlaku. Ada dua bentuk pelanggaran yang terdapat di dalam TNI, yakni diantaranya yang pertama berupa pelanggaran melarikan diri dari tugas yang diembannya atau dengan kata lain disebut sebagai “Disersi”, dan yang kedua adalah pelanggaran melawan perintah atasan “Insubordinasi”. Yang menjadi fokus dalam penulisan ini adalah bentuk pelanggaran yang kedua yakni melawan perintah atasan atau disebut dengan kata lain sebagai “insubordinasi”. Dasar Hukumnya terdapat pada ketentuan Peraturan Perundangan mengenai Hukum Pidana Militer, yaitu pada Wetboek Van Militair Strafrecht (stbl. 1934 Nr. 167 jo UU No. 39 Tahun 1947) tentang Kitab Undang-Undang Hukum Pidana Militer (KUHPM). Kasus Insubordinas yang diperiksa dan diadili oleh Pengadilan Militer III-16 Makassar, dimana Majelis Hakim berpendapat, mempertimbangan dan memutuskan bahwa telah terdapat cukup bukti yang sah dan meyakinkan bahwa terdakwa telah bersalah melakukan tindak pidana “Militer, yang sengaja dengan tindakan nyata mengancam dengan kekerasan terhadap atasan yang mengakibatkan luka” merupakan tujuan dan kehendak dari si pelaku sebagaimana diatur dan diancam dengan pidana menurut Pasal 106 ayat (2) Kitab Undang-Undang Hukum Pidana Militer.
Loyalitas Konsumen: Faktor-Faktor Yang Mempengaruhi dalam Pemilihan Merek Sepatu Olahraga
Authors: Asnawi Aisah 
Published: March 2023

Tidak mudah membangun loyalitas konsumen dalam industri fashion yang dikenal sangat kompetitif. Loyalitas konsumen dalam memilih sepatu olahraga ditentukan oleh banyak faktor sehingga dibutuhkan penelitian yang mengarah pada variabel-variabel yang spesifik dan tepat. Atribut Produk, Kepercayaan Merek dan Harga menjadi beberapa faktor yang menentukan loyalitas konsumen terhadap salah satu merek sepatu olahraga. Penelitian ini bertujuan menguji seberapa besar faktor yang mempengaruhi loyalitas konsumen di Kota Ambon dalam menentukan merek sepatu olahraga. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif, deskriptif dengan menggunakan analisis regresi linier menguji tiga hipotesis yang hendak di teliti. Responden dalam penelitian ini berjumlah 100 orang berdomisili di Kota Ambon. Berdasarkan hasil uji regresi berganda dapat di ketahui bahwa variabel atribut produk memiliki pengaruh lebih besar terhadap loyalitas konsumen dibandingkan variabel kepercayaan merek dan harga dengan hasil regresi sebesar 0.316. Sedangkan pengaruh variabel kepercayaan merek adalah sebesar 0.209 dan pengaruh harga adalah 0.172. variabel atribut produk memiliki pengaruh positif dan signifikan terhadap loyalitas konsumen sepatu olahraga adidas di kota Ambon. Hal ini menunjukkan bahwa atribut produk yang melekat pada sepatu olahraga menjadi hal utama yang menjadi pertimbangan konsumen untuk membeli dan melakukan pembelian ulang sebuah merek yang sama.
Persepsi Pengunjung Terhadap Pengelolaan Objek Wisata Pantai Kahino Desa Popilo kabupaten Halmahera Utara
Authors: Latupapua Markus J J , Salam Herlan 
Published: March 2023

Penelitian ini bertujuan untuk mengetahui persepsi pengunjung terhadap objek wisata alam pantai Kahino Desa Popilo dan mengusulkan rencana pengembangan sarana penunjang Objek Wisata Pantai Kahino Desa Popilo. Metode pengambilan sampel dilakukan dengan cara Quota sampling. Hasil penelitian menunjukkan bahwa jumlah pengunjung berjenis kelamin pria jumlahnya lebih banyak dari pengunjung wanita. Pengunjung yang belum berkeluarga lebih banyak dibandingkan yang telah menikah. Berikutnya dari kelas umur, tidak ada kelas umur yang dominan, semuanya di kisaran 20-30%. Sementara itu dominasi tingkat pendidikan pengunjung adalah tingkat SMP/SMA. Wisatawan yang berkunjung ke Pantai Kahino, sebagian besar memanfaatkan waktunya untuk berwisata, selebihnya digunakan sebagai tempat ibadah. Wisatawan menyampaikan bahwa objek wisata pantai Kahino dari segi kebersihan pantai adalah sangat bagus (54%), selebihnya mengatakan bagus. Hasil wawancara juga menyatakan bahwa objek wisata ini aman untuk dikunjungi.
Finite Element Analysis of Reinforced Rubber Concrete T-Beams Using Experimental Results
Authors: Поликутин А.Э. , Панфилов Д.В. , Офоркаджа Т.О. 
Published: March 2023

Постановка задачи. Агрессивные среды, проникая через трещины в тело конструкции, помимо коррозии бетона, приводят к коррозии арматуры и, как следствие, значительному снижению несущей способности элемента в целом. Проблемы, связанные с воздействием на строительные конструкции агрессивных сред различного характера, могут быть решены применением полимербетонов. Одним из видов полимербетона является каучуковый бетон (каутон), разработанный на кафедре строительных конструкций оснований и фундаментов Воронежского государственного технического университета. Каутон обладает благоприятными физико-механическими свойствами, высокой прочностью и высокой (практически универсальной) химической стойкостью. Результаты. Выполнен расчет конечных элементов армокаутоновых тавровых балок с использованием экспериментальных данных. Проведен сравнительный анализ прочности нормальных сечений тавровых балок из каутона и аналогичных балок, смоделированных в ANSYS. Выводы. Ввиду достаточной сходимости расчетных и экспериментальных значений изгибающих моментов (до 15 %) установлена возможность использования ПК ANSYS в расчетных целях каутоновых балок, а также установлена возможность при экспериментальных исследованиях часть исследуемых экспериментальных балок заменять на конечно-элементные модели при исследованиях армокаутоновых изгибаемых элементов.
Statement of the problem. Aggressive media, penetrating through cracks into the body of the structure, in addition to corrosion of concrete, lead to corrosion of the reinforcement and, as a result, a considerable decrease in the bearing capacity of the element as a whole. Problems associated with the impact on building structures of various types of aggressive environments can be solved by using polymer concrete. One of the types of polymer concrete is rubber concrete (cauton) developed at the Department of Building Structures of Foundations and Foundations of the Voronezh State Technical University. Cauthon has favorable physical and mechanical properties, high strength and high (almost universal) chemical resistance. Results. Calculation of finite elements of reinforced T-beams using experimental data is carried out. A comparative analysis of the strength of normal sections of Cauthon T-beams and similar beams modeled in ANSYS was performed. Conclusions. In view of the sufficient convergence of the calculated and experimental values of the bending moments (up to 15 %), the possibility of using the ANSYS software for the calculation purposes of couton beams has been established, and it has also been established that, in experimental studies, part of the experimental beams under study can be replaced by finite element models in the study of reinforced cauton bending elements.
PENGARUH REWARD AND PUNISHMENT, DAN BUDAYA KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA MELALUI KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Kecamatan Mangaran, Panji, dan Situbondo)
Authors: Pranata Joan , Arief Mohammad Yahya , W Dwi Perwitasari 
Published: March 2023

Human resource management is a very important element in an organization in achieving competitive advantage, so it is necessary to develop the quality of human resources with various efforts. The purpose of this study was to analyze and examine the effect of reward and punishment, and work culture on the performance of state civil servants through organizational commitment. The population in this study were civil servants with the category of civil servants in the Districts of Mangaran, Panji, and Situbondo. The sampling technique was determined by saturated sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model-Partial Least Square (PLS-SEM).
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Reward and Punishment has a significant effect on organizational commitment, Reward and Punishment has a positive but not significant effect on performance, Work culture has a significant effect on organizational commitment, Work culture has a significant effect on performance, organizational commitment significant effect on performance. The results of the indirect effect hypothesis test show that the Reward and Punishment variable on Performance through Organizational Commitment has a significant effect, Work Culture on Performance through Organizational Commitment has a significant effect.
PENGARUH PENGALAMAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA KSP PEKALI 99 KABUPATEN SITUBONDO
Authors: Mustaqimah Siti , Karnadi Karnadi , Pramesthi Riska Ayu 
Published: March 2023

The purpose of the study was to determine the effect of work experience and work facilities on employee performance through work motivation as an Intervening Variable at KSP Pekali 99 Situbondo Regency. The sample in this study were 50 employees of KSP Pekali 99 Situbondo Regency. The sampling technique was determined with a saturated sample. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM)
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that work experience has a positive but not significant effect on work motivation, work facilities have a positive and significant effect on work motivation, work experience has a positive and significant effect on employee performance, work facilities have a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance. The results of the indirect hypothesis test show that work experience has no positive but not significant effect on employee performance through work motivation, work facilities have a positive and significant effect on employee performance through work motivation
PENGARUH RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG BERGABUNG DALAM INDEKS LQ-45 PERIODE 2018-2020
Authors: Qomariyah Badriyatul , Soeliha Siti , Pramitasari Triska Dewi 
Published: March 2023

Establishing a company must have a goal, one of which is to improve the welfare of shareholders or company owners. Shareholders want the company to maximize profits so that their welfare is higher, but in the process the profits of a company will not always increase. Therefore, it is necessary to analyze the performance of a company to assess and find out the company's performance, one of which is looking at the company's financial statements. The purpose of this study was to analyze and test the effect of Return On Equity (ROE) on stock prices with firm value as an intervening variable. The population in this study were all companies that joined the LQ45 index in 2018-2020, totaling 45 companies. The sampling method used purposive sampling technique. The sample in this study were 12 companies. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM).
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Return On Equity (ROE) has a significant positive effect on firm value, Return On Equity (ROE) has a significant positive effect on stock prices, firm value has a significant positive effect on stock prices. The results of the indirect influence hypothesis show that the Return On Equity (ROE) variable on stock prices through firm value has a significant positive effect.
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN MELALUI MINAT BELI KONSUMEN SEBAGAI VARIABEL INTERVENING PADA CAFE ANAK PANTAI DI CERMEE BONDOWOSO
Authors: Maydona Riki , Arief Muhammad Yahya , Harisandi Yudhistira 
Published: March 2023

Marketing management can also be interpreted as the art and science of choosing target markets designed to create, build and maintain profitable exchanges to achieve company goals. Therefore, proper marketing management can improve especially in the development of the Anak Pantai Cafe. at Cermee Bondowoso. The purpose of this study was to analyze and examine the effect of price and service quality in determining consumer satisfaction with consumer buying interest as an intervening variable. The population in this study is the Consumers of the Beach Children's Cafe in Cermee Bondowoso. The sampling method is determined by probability sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM).
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, indicate that price has a significant positive effect on consumer buying interest, service quality has a positive but not significant effect on consumer buying interest, price has a significant positive effect on consumer satisfaction, service quality has a significant positive effect on consumer satisfaction, Consumer buying interest has a positive but not significant effect on consumer satisfaction. The results of the indirect influence hypothesis show that the price variable on consumer satisfaction through consumer buying interest has a positive but not significant effect, service quality on consumer satisfaction through consumer buying interest has a positive but not significant effect.
PENGARUH KOMPETENSI DAN KOMITMEN KERJA TERHADAP KINERJA GURU ASN DI SMA NEGERI 1 PRAJEKAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING
Authors: Maula Zhylda Putri Inayatul , Harisandi Yudhistira , Kusnadi Edy 
Published: March 2023

Education is a very important element in the progress of the nation, in educational institutions teachers play an important role in the teaching and learning process so that by doing so produce superior and competitive human resources. The purpose of this study was to analyze and test the effect of competence and work commitment on the performance of ASN teachers at SMA Negeri 1 Prajekan with work motivation as an intervening variable.
This study uses a quantitative approach. The population in this study were ASN teachers at SMA Negeri 1 Prajekan. Sampling technique using saturated sample. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM).
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Competence has a significant positive effect on Work Motivation, Work Commitment has a positive significant effect on Work Motivation, Competence has a positive significant effect on ASN Teacher Performance, Work Commitment has a positive but not significant effect on ASN Teacher Performance, Work Motivation has a significant positive effect on the Performance of ASN Teacher Performance, Competence on ASN Teacher Performance through Work Motivation has a significant positive effect, Work commitment on ASN Teacher Performance through Work Motivation has a significant positive effect
PENGARUH FASILITAS TERHADAP KEPUASAN KONSUMEN MELALUI KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING PADA CAFE SKY GARDEN WONOBOYO DI BONDOWOSO
Authors: Hidayat Rasiful , Arief Mohammad Yahya , Pramesthi Riska Ayu 
Published: March 2023

The purpose of the study was to determine the effect of facilities on consumer satisfaction through purchasing decisions as an intervening variable at the Sky Garden Cafe Wonoboyo in Bondowoso. The sampling technique used in this study is probability sampling with a simple random sampling technique with the Slovin formula with a tolerable error rate of 10% as many as 98 people. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM)
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that the facilities have a positive and significant effect on purchasing decisions, facilities have a positive and significant effect on consumer satisfaction, purchase decisions have a positive and significant effect on consumer satisfaction, facilities have a positive but not significant effect on consumer satisfaction through purchase decision
PENGARUH LOKASI DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA LL PARFUM SITUBONDO
Authors: Umam Rizal , Karnadi Karnadi , Fandiyanto Randika 
Published: March 2023

The purpose of the study was to determine the effect of location and service quality on repurchase intention through consumer satisfaction as an intervening variable in LL Parfum Situbondo. The sampling technique used in this study is probability sampling with a simple random sampling technique with the Slovin formula with a tolerable error rate of 10% as many as 98 people. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM)
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, indicate that location has a positive and significant effect on consumer satisfaction, service quality has a positive and significant effect on consumer satisfaction, location has a positive and significant effect on repurchase interest, service quality has a positive and significant effect on interest repurchase, consumer satisfaction has a positive and significant effect on repurchase intention, location has a positive but not significant effect on repurchase interest through consumer satisfaction, service quality has a positive and significant effect on repurchase interest through consumer satisfaction.
PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI MELALUI EFIKASI KEUANGAN PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNARS
Authors: Laili Siti Wiladatul , Wahyuni Ika , Subaida Ida 
Published: March 2023

The ability to manage financial decisions for future plans is very important for a prosperous life. The purpose of this study was to analyze and examine the effect of Financial Literacy on Investment Decisions Through Financial Efficacy on Students. The population in this study were students of the Faculty of Economics and Business Unars, the sampling technique was determined by Probability Sampling. Data analysis and hypothesis testing in this study used the Structural Equation - Partial Lest Square (PLS-SEM) model.
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that financial literacy has a significant effect on financial efficacy, financial literacy has a significant effect on investment decisions, financial efficacy has a significant effect on investment decisions. The results of the indirect effect hypothesis test show that the financial literacy has a significant positive effect variable on investment decisions through financial efficacy.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN DENGAN MEDIASI VARIABEL KEPUTUSAN PEMBELIAN PADA INDUSTRI MAKMUR JAYA DI BESUKI
Authors: Zubairi Ahmad , Ediyanto Ediyanto , Praja Yudha 
Published: March 2023

Marketing is the process of identifying, creating and communicating value, and maintaining customer-satisfying relationships to maximize company profits. Along with economic growth and increasingly sophisticated technology, companies have emerged that create products and services that can meet the needs of the community. The price and quality of the products produced by the company are very important in determining consumer decisions to make purchases, so that consumers can be satisfied and interested in repurchasing the products produced by the company. The purpose of this study is to analyze and examine the effect of price and product quality on consumer satisfaction in the prosperous industry through purchasing decisions. The population in this study were all consumers who bought tofu in the prosperous industry in the Besuki area. The sampling technique used is random sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model Partial Least Square (PLS-SEM).
The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that price has a significant positive effect on purchasing decisions, product quality has a significant negative effect on purchasing decisions, price has a significantly positive effect on consumer satisfaction, product quality has a significant negative effect on consumer satisfaction, and purchase decisions significant positive effect on consumer satisfaction. The results of the indirect effect hypothesis test show that the price variable on consumer satisfaction through purchasing decisions has a significant positive effect and product quality on consumer satisfaction through purchasing decisions has a significant negative effect.