bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengelolaan Keuangan Desa dalam Menunjang Pelaksanaan APBDES Program Pembangunan
Authors: Hidayah Diana Fatma , Susbiyani Arik , Yuliarti Norita Citra 
Published: April 2023

This study aimed to determine the financial management of Situbondo Regency is in accordance with Regent Regulation Number 42 of 2015 & Minister of Home Affairs Regulation Number 20 of 2018. This research method uses interviews, reporting and observation.This study uses comparative analysis, namely the analysis technique carried out by making comparisons between the same elements, Such as this study that contrasts Selomukti village financial management planning with requirements that apply to Regulation No. 20 of 2018 of the Minister of Home Affairs on Village Financial Management and Regulation Number. 42 of 2015 of the Regent of Situbondo on Guidelines for Village Financial Management, Regent of Situbondo. The results of the research obtained that Selomukti Village did not fully enforce Regent Regulation Number 42 of 2018 relating to Village Financial Management. In Conlusion, the village development system, particularly the community empowerment sector and commuanity development, is expected to be further strengthened in order to become a developed and modern region.
Keywords: Village Financial Management, Regulation Number 20 of 2018 of the Minister of Home Affairs, Regent Regulation Number 42 of 2015
Implementasi Sistem Akuntansi Pembiayaan Murabahah pada Bank Syariah Mandiri KC Banyuwangi
Authors: Putri Dinda Mustika , Halim Moh. , Nastiti Arisita 
Published: April 2023

This study aimed to analyze the process of applying for Murabahah financing and to analyze how the implementation of the Murabahah financing accounting system in Bank Syariah Mandiri KC Banyuwangi. This research method is descriptive qualitative. The data collection method used in this research is to use interviews, observation, and documentation. The results of this study indicate that Bank Syariah Mandiri KC Banyuwangi uses a binding method because the bank avoids the risk of damage and finds inventory. The current accounting system at BSM KC Banyuwangi has implemented a system related to forms, records and reports that have been coordinated and makes it easier for companies to manage all important data and forms and protect all data that has become confidential data for the company. In conclusion, Bank Syariah Mandiri KC Banyuwangi only applies one type of contract, namely the type of Murabahah contract which uses a binding order method, which means that the bank makes an offer as a seller if it wants an item.
Keywords: Bank Syariah Mandiri KC Banyuwangi, Accounting System, Murabahah Financing
Determinasi Pemanfaatan Informasi Akuntansi pada Usaha Mikro Kecil Menengah
Authors: Fitriana Erike , Susbiyani Arik , Probowulan Diyah 
Published: April 2023

This study aimed to determine the effect of business scale, length of business, and the last education of business owners on the use of accounting information. This research method is descriptive quantitative. In collecting data, this study used a questionnaire distributed to the owners or leaders of SMEs. The regression model used in this study is a multiple linear regression model with the help of SPSS (Social Sciences Statistical Package). The results showed that the multiple regression equation was Y = 31,821 + 2,751X1 + 3,802X2 + 4,304X3. In conclusion, the factor of business scale, length of business and the last education of the owner had a positive and significant effect on the use of accounting information in SMEs.
Keywords: Length of Business, Owner's Last Education, Use of Accounting Information, Business Scale, UMKM
Upaya Pelaporan Pajak menggunakan Model Perhitungan Final dan Pembukuan
Authors: Amaliyatus Anistiana , Probowulan Dyah , Syahfrudin Achmad , Cahyono Dwi 
Published: April 2023

This study aimed to make tax reporting easier for taxpayers and save taxes with alternative tax reporting models according to the rules in the SPT. This research method is descriptive qualitative. The data analysis method used is descriptive analysis method. The results showed that the benefits obtained by UD Sofyan Jaya when using the payment bookkeeping and tax reporting method were much smaller, so that they could save and increase profits. In conclusion, the bookkeeping method is much more profitable for UD Sofyan Jaya in paying and reporting taxes compared to the final calculation method.
Keywords: Bookkeeping, Final Calculation, Tax Reporting
Rekrutmen, Motivasi dan Kompetensi Terhadap Kinerja Karyawan pada PDAM Bondowoso
Authors: Azizah Ismi , Setyowati Trias , R Tatit Diansari 
Published: April 2023

This study aims to determine the effect of recruitment, motivation and competency analysis on employee performance at Pdam Bondowoso. This research method is quantitative. Data collection techniques using observation, interviews and questionnaires to 98 respondents with census techniques. The analytical tools used in this research are validity test, religious test, classical assumption test, linear regression analysis, t test, and r2 test. The results of the study show, a) recruitment has an effect on the performance of PDAM Bondowoso employees. With a significance level of 0.04 0.05 (value); b) there is a positive and significant effect between motivation on organizational performance with a significance level of 0.00. < 0.05 (a value); c) there is a positive and significant influence between competence and employee performance with a significance level of 0.04 0.05 (values ​​of X2 and x3); d) jointly have a positive and significant effect on organizational performance on permanent employees of the Bondowoso Regency PDAM office. In conclusion, recruitment, motivation, and competence have a significant effect on the performance of PDAM Bondowoso employees.
Keywords: Employee Performance, Competence, Motivation, Recruitment
Pengaruh Kualitas Layanan, Citra Merek, dan Diferensiasi Produk terhadap Keputusan Pembelian pada Cafe 67 Kecamatan Kencong Kabupaten Jember
Authors: Al Faruq Muhammad Khaberun , Sumowo Seno , Nursaidah Nursaidah 
Published: April 2023

The purpose of this study is to understand the influence of service quality, brand image, and product differentiation on purchasing decisions at Cafe 67 Kencong District, Jember Regency. The population in this study were visitors to Cafe 67 who made purchases at Cafe 67 Kencong in Jember Regency. The purposive sampling method is carried out with the step of disseminating questions through a questionnaire to visitors to find out the answers that have been filled out. The total population of this study is large and unlimited. Therefore, the sample to be studied amounted to 100 respondents. This study uses primary data and multiple linear regression analysis as an analytical tool that aims to understand the influence of free variables on bound variables. The results of the study from multiple linear regression tests showed that service quality, brand image, and product differentiation showed a significant positive influence on purchasing decisions. From the results of the study, it can be concluded that good service quality, a quality brand image, and high product differentiation will improve the purchasing decision of Cafe 67 Kencong, Jember Regency.
Keywords: Brand Image, Product Differentiation, Service quality and Purchase Decision.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Belanja Modal
Authors: Fikra Nida Rizqia 
Published: April 2023

This study aims to determine how the influence of Regional Original Income (PAD) and Special Allocation Funds (DAK) on the Sukabumi Regency Government Capital Expenditure. The research method used in this study is associative and descriptive methods. The data collection technique in this research is secondary data, the method used is documentation. The sample in this study is the Budget Realization Report (LRA) of the Sukabumi Regency Government for the 2018-2020 period using 36 data samples, and using the multiple linear regression analysis method. The results showed that the known value of R Square was 0.920 or 92% which indicated that there was a simultaneous influence between the variables of local revenue and special allocation funds on capital expenditures of 92% and the remaining 8% was influenced by other factors not examined. In conclusion, the Regional Original Revenue partially shows that the Regional Original Income (PAD) has a positive and significant effect on Capital Expenditures. Meanwhile, the Special Allocation Fund partially shows that the Special Allocation Fund has no significant effect on capital expenditure. Simultaneously Local Original Revenue and Special Allocation Funds have a positive and significant effect on Regional Capital Expenditures.
Keywords: Special Allocation, Capital Expenditure, Regional Original Income
Pengaruh Strategi Pertambahan Nilai terhadap Daya Saing Produk Kewirausahaan
Authors: Silalahi Amin , Sumiharsono M. Rudy 
Published: April 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh peningkatan nilai tambah terhadap daya saing produk kewirausahaan pupuk organik A3N 766HI Fakultas Sains dan Teknologi UNIPAR Jember. Populasi penelitian berjumlah 11 orang berdasarkan responden yang mengikuti pelatihan online. Metode analisis yang digunakan adalah uji linier sederhana dengan uji hipotesis setelah melakukan uji metode asumsi klasik. untuk melihat apakah alat pengumpulan data melalui kuesioner dapat dipergunakan dengan cara mentetapkan apakah data yang sudah diperoleh sudah valid dan reliable datanya dari 11 responden. Hasil dari penelitian ini adalah strategi kreativitas, diferensiasi, strategi inovasi untuk meningkatkan nilai tambah: common value, added value, creativity value dan inovasi value menjadi bertambah kepada outcome value (X) berpengaruh positif terhadap daya saing produk kewirausahaan FST (Y) dengan total pengaruh sebesar 82,3%. Pengaruh positif ini bermakna bahwa semakin meningkatknya nilai tambah maka akan berpengaruh terhadap daya saing produk kewirausahaan FST yaitu A3N 766HI. Simpulan penelitian ini adalah daya saing produk kewirausahaan membuat produk dapat berkompetisi dengan para pesaing di pasar.
Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019
Authors: Sundari Anggun , Nurdiansyah Dian Hakip 
Published: April 2023

This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns and Net Profit does not have a partial effect on Stock Returns, while the results of simultaneous research on Operating Cash Flow and Net Profit have no effect on Stock Returns.
Keywords: Operating Cash Flow, Net Income, Stock Return
Pengaruh Net Profit Margin (NPM) Dan Earning Per Share (EPS) Terhadap Harga Saham
Authors: Septiany Frieska , Suhono Suhono 
Published: April 2023

This study aimed to analyze the effect of Net Profit Margin (NPM) and Earning per share (EPS) on stock prices either partially or simultaneously in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange for the 2012-2018 period. The research method used is a quantitative method with a descriptive and verification approach. The data analysis method used is statistical analysis using SPSS software. The independent variables used in this study are Net Profit Margin (NPM) and Earnings per share (EPS). While the dependent variable used in the study is the stock price. The results showed, the results of multiple linear regression analysis, namely, Y = 163.323 +(-0.033) + 0.149 + e. The results of the T test showed that the Net Profit Margin has a value of tcount> t table that is 0.646> 0.05, and Earnings per share has a value of tcount> t table that is 7.616> 2.042. Simultaneously, the variables of Net Profit Margin (NPM) and Earning per share (EPS) have a significant effect on stock prices. While partially there is a significant effect of Net Profit Margin (NPM) and Earnings per share (EPS) on Stock Prices in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange.
Keywords: Net Profit Margin, Earnings Per Share, Share Price
Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI
Authors: Wulandari Bayu , Khetrin Khetrin , Seviyani Ketryn 
Published: April 2023

Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange.
Keywords: Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).
The Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan
Authors: NIta Isra Mira , Manda Gusganda Suria 
Published: April 2023

Financial performance is the basis of an assessment to measure whether or not the company's performance is good. Financial performance can be seen in the financial statements in the form of financial ratios, where in this study to measure the financial performance of state-owned companies using Return Of Asset (ROA). The purpose of this research is to find out, analyze and explain Good Corporate Governance (GCG), company size on financial performance at Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange in 2015-2018. This type of research is descriptive quantitative with secondary data sources, the sample selection in this study using purposive sampling method and the method of testing this research using multiple linear regression analysis method. The number of samples in this study were 17 state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the study, it can be concluded that Good Corporate Governance (GCG) and company size on financial performance in Badan Usaha Milik Negara (BUMN) is 0.203 which means 20.30% Good Corporate Governance (GCG), company size affects financial performance, while the remaining 79.70% is influenced by other factors. And based on the results of the hypothesis obtained, there is a significant positive influence between the Board of Commissioners, the Audit Committee, the Board of Directors and Company Size on the financial performance of BUMN companies for the 2015-2018 period.
Keywords: Good Corporate Governance, Company Size, Return Of Asset.
Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak
Authors: Zega Dian Kartika , Noviyanti Suzy 
Published: April 2023

This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP.
Keywords: Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultation
PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI
Authors: Sinaga Annisa Nauli , Singh Putri Handayani , Veronica Veronica , Wijaya Shelly 
Published: April 2023

Trade, Service and Investment company is one of the fastest growing corporate sectors in Indonesia. This is due to the many needs and desires of the community are unlimited. Where the company established of course also has the main goal of obtaining maximum profit/profit from the activities carried out in developing the company. The purpose of this study is to determine the effect of Working Capital Turnover, Fixed Asset Turnover, Debt To Total Assets Ratio and Earning Per Share on Return On Assets with Current Ratio as Moderating.
The sampling method used is purposive sampling. Sampel used by 29 Trade, Service and Investment companies using secondary data from the Indonesia Stock Exchange for the period 2018-2020. The data analysis models used in this study are multiple linear regression analysis, determination coefficient, simultaneous significance test, individual parameter significance test, and moderation regression analysis model.
The final result of this study is Working Capital Turnover, Fixed Asset Turnover,Debt to Total Asset Ratio and Earning per Share simultaneously positively and significantly affect profitability in Trade, Service &Invesment companies listed on the Indonesia Stock Exchange. Partial Turnover of Working Capital, Settlement of Fixed Assets, and Debt To Total Assets Ratio has no effect and is insignificant to profitability, while Earning Per Share has an effect and is positive and significant to profitability. While the Current Ratio is not a moderation variable, so the Current Ratio cannot strengthen or weaken the relationship between independent and dependent variables.
Keywords: Working Capital Turnover, Fixed Asset Turnover, Debt To Total Assets Ratio, Earning Per Share, Return On Assets, Current Ratio.
Pengaruh Keadilan Organisasi Dan Leader Member Exchange Terhadap Komitmen Organisasi Pada PT. Eka Karya Graha Flora Sukabumi
Authors: Safarila Anggia Nurul , Samsudin Acep , Norisanti Nor 
Published: April 2023

The purpose of this study was to determine the effect of organizational justice and leader member exchange (LMX) on organizational commitment at PT. Eka Karya Graha Flora Sukabumi. This study uses descriptive and associative methods using saturated sampling technique for sampling by distributing questionnaires to 88 employees of PT. Eka Karya Graha Flora Sukabumi. The data analysis technique used is validity test, reliability test, multiple linear regression analysis including multiple correlation coefficient test, coefficient of determination test, and hypothesis testing t test and f test. The results of this study indicate that organizational justice on organizational commitment has a significant influence and leader member exchange on organizational commitment also has a significant influence. And the results of the influence of organizational justice and leader member exchange have a positive and significant influence on organizational commitment.

Keywords: Organizational Justice; Leader Member Exchange; Organizational Commitment
Pengaruh Komite Audit, Reputasi Auditor, Likuiditas, Dan Rasio Hutang Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia
Authors: Sinaga Annisa Nauli , Pangestu Catherine , Christina Christina 
Published: April 2023

The purpose of this study is to see the effect of the Audit Committee, Auditor's Reputation, Liquidity, and Debt Ratio on Dividend Policy with Profitability as a Moderation Variable in Real Estate and Building Construction Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative research. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange www.idx.co.id. The population in this study were all Real Estate and Building Construction companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 75 companies, with a purposive sampling technique so that the sample that met the criteria was 17 companies. From this research it can be seen that the Audit Committee, Auditor's Reputation, Liquidity and Debt Ratio simultaneously have a significant and significant effect on dividend policy and Auditor's reputation has a partial and significant negative effect on dividend policy, and the Audit Committee, liquidity and debt ratio partially have no effect and not significant to dividend policy.
Keywords: Audit Committee, Auditor's Reputation, Debt to Equity Ratio, Dividend Policy, Profitability
Analisis Manajemen Laba Sebagai Variabel Mediasi Dalam Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan
Authors: Nurbayani Heni , Norisanti Nor , Samsudin Acep 
Published: April 2023

The research was aimed at determining direct and indirect influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Profit Management as mediators towards Company Financial Performance. The data used in the research were in terms of secondary data taken from the state-owned enterprises (BUMN) registered in the Indonesia Stock Exchange in 2018 period. The data were analyzed using Partial Least Square (PLS) with the help of software SmartPLS 3. The results of the research show that GCG has no influence on Profit Management; CSR has a influence on Profit Management; and, Profit Management has a influence on Company Financial Performance. The results also show that Profit Management does not mediate the influence of GCG toward Company Financial Performance, but Profit Management fully mediates the influence of CSR toward Company Financial Perfromance.

Keywords : Good Corporate Governance, Corporate Social Responsibility, Profit Management, Company Financial Performance
Analisis Kepercayaan Konsumen Dalam Memediasi Hubungan Antara Cash On Delivery Dengan Keputusan Pembelian Di Sosial Media Facebook
Authors: Lutfianisa Fendira , Ramdan Asep Muhamad , Jhoansyah Dicky 
Published: April 2023

This study aims to determine the effect of trust in mediating the relationship of cash on delivery on purchasing decisions. The research method used is the method of causality. The sample in this study was 347 members of the Facebook Sukabumi Shopping SS Online Buying Forum who had used COD services, which were taken using a simple random sampling technique. Researchers used path analysis data analysis techniques with the help of the AMOS 25 data processing application.The results of this study found that cash on delivery has a significant effect on trust, trust has a significant effect on purchasing decisions and trust is a mediating variable in the relationship between cash on delivery and purchasing decisions. Then trust becomes a bridge in the relationship between cash on delivery and purchasing decisions.

Keyword : Cash On Delivery, Facebook, Trust, Purchase Decision