bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor-Faktor yang Mempengaruhi Implementasi Psak 109 dalam Akuntabilitas Dana Lembaga Amil Zakat (LAZ)
Authors: Andriani Wiwik Puji , Probowulan Diyah , Nastiti Ari Sita 
Published: April 2023

This study aimed to determine the factors that influence the implementation of the article 109 in the accountability of the Amil Zakat Institution (LAZ) in Jember Regency. This research method is a quantitative method. The type of data used in this study is in the form of responses (responses) given by respondents are written responses, in response to written questions (questionnaires) given by the researcher. The data analysis method used in this research is Multiple Linear Regression Analysis. The results of this study indicated that the Role of Local Government, the Role of Professional Organizations, Management Commitment, Education, and Experience have a positive and significant effect on the implementation of PSAK 109. Conclusion, the Role of Local Government, the Role of Professional Organizations, Commitment of Management, Education, and Experience improve the implementation of PSAK 109.
Keywords: Commitment of Management, Education, Experience, Role of Local Government, Role of Professional Organizations
Pengaruh Bauran Pemasaran dan Kualitas Pelayanan terhadap Keputusan Pembelian Konsumen
Authors: Kuncoro Muhamad Alfin , Azhad Muhamad Naely , Izzudin Ahmad 
Published: April 2023

This study aims to determine the significant effect of product quality, price, location, promotion, and service quality variables on purchasing decisions at Warung Lesehan AA Jember. This research method is descriptive quantitative. The data processing technique uses multiple linear analysis tools. The results of this study indicate that the calculated t value obtained in multiple linear regression with product quality variable (X1) with a t count of 2.179 and a significance level of 0.031. Price variable (X2) with t count of 3.186 and a significance level of 0.002. Location variable (X3) with t count of 2.045 and a significance level of 0.043. Promotion variable (X4) with t count of 4.203 and a significance level of 0.000. Service quality variable (X5) with t count of 3.396 and a significance level of 0.001. And product quality, price, location, promotion and service quality have a simultaneous effect with F count of 30,014 with a significance level of 0,000. Product quality, price, location, promotion, and service quality affect purchasing decisions at Warung Lesehan AA Jember.

Keywords: Product Quality, Price, Location, Promotion, Service Quality, and Purchase Decision
Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP
Authors: Pangesti Amanda Esa , Yulinartati Yulinartati , Maharani Astrid 
Published: April 2023

This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP.

Keywords: BUMDes, Financial Statements, SAK ETAP
Experiential Marketing terhadap Minat Beli Ulang Konsumen
Authors: Nirmalasari Dwi Oktavia , Fatimah Feti , Tyas Wenny Murtalining 
Published: April 2023

This study aims to empirically examine the effect of experiential marketing on repurchase interest in sakera noodles at the Lake Toba branch of Jember. The independent variables examined in this study are sense, feel, think, act and relate, while the dependent variable is consumer repurchase interest. This research method is descriptive quantitative. Determination of the sample is done by using purposive sampling technique. The data analysis technique used multiple linear regression analysis, using SPSS statistics for window.26. The results showed that the results of the t-test carried out resulted in, a) the sense of repurchasing interest has a significance level of 0.000 and a positive regression coefficient of 0.236; b) the feel variable towards repurchase intention has a significance level value of 0.007 and a positive regression coefficient of 0.216; c) the think variable on repurchase interest has a significance level of 0.024 and a positive regression coefficient of 0.276; d) the act variable on repurchase interest has a significance level value of 0.000 and a positive regression coefficient of 0.449; e) the variable relates to repurchase interest has a significance level of 0.002 and a positive regression coefficient of 0.236. In conclusion, sense, feel, think, act and relate have a positive and significant influence on repurchase intention.
Keywords: Act, Feel, Repurchase Interest, Relate, Sense, Think
Kualitas Layanan terhadap Kepuasan Pelanggan
Authors: Nurrahman Fausi , Sanosra Abadi , Izzudin Ahmad 
Published: April 2023

This study aims to examine and analyze the effect of service quality (tangible, reliability, responsiveness, assurance, and empathy) on customer satisfaction at the Hans Sukowono Workshop, where the Hans Sukowono Workshop is experiencing fluctuations in the number of visitors in 2020. This research method is a research study. quantitative descriptive. The population in this study are consumers or customers of the Hans Sukowono Workshop. The sample used is 100 respondents. The analysis tool uses multiple linear regression. The results showed, the results of the t test showed that, a) the tangible variable (X1) with a t count of 1.356 and a significance level of 0.038; b) variable reliability (X2) with t count of 1.105 and a significance level of 0.032; c) the responsiveness variable (X3) with t count of 3.360 and a significance level of 0.001; d) assurance variable (X4) with t count of 4.572 and a significance level of 0.000; e) Empathy variable (X5) with t count of 2.250 and a significance level of 0.027. In conclusion, service quality (tangible, reliability, responsiveness, assurance, and empathy) has a significant partial and simultaneous effect on customer satisfaction at the Hans Sukowono Workshop.
Keywords: Service Quality (Tangibel, Reliabity, Responsiviness, Assurance, and Empathy), Customer Satisfaction
Kontribusi Penerapan Motivasi Intrinsik dan Ekstrinsik terhadap Komitmen Organisasi Karyawan Tetap
Authors: Fauziyah Lana 
Published: April 2023

This study aims to determine the effect of intrinsic motivation and extrinsic motivation on the organizational commitment of permanent employees at the Bondowoso Regency PDAM office. The research method used is quantitative research. Data collection techniques using observation, interviews and questionnaires to 98 respondents with census techniques. The analytical tools used in this research are validity test, reliability test, classical assumption test, multiple linear regression analysis, T test, and R2 test. The results showed, a) there was a positive and significant effect between intrinsic motivation on organizational commitment with a significance level of 0.000 (p<0.05); b) there is a positive and significant influence between extrinsic motivation on organizational commitment with a significance level of 0.000 (p <0.05). In conclusion, the independent variables (X1, X2) together have a positive and significant effect on the dependent variable (Y) of organizational commitment to permanent employees of the Bondowoso Regency PDAM Office.
Keywords: Organizational Commitment, Extrinsic Motivation, Intrinsic Motivation
Duta Merek dan Citra Merek terhadap Keputusan Pembelian
Authors: Hajar Afiril Inisia , Herlambang Toni , Rahayu Jekti 
Published: April 2023

This study aims to determine and analyze the influence of brand ambassador and brand image on purchasing decisions of Mi Sedaap Korean Spicy Chicken products in the KPOPERS Jember community. The research method uses this type of research with a quantitative approach, namely research on certain populations and samples. The population in this study were 116 active members of the Jember KPOPERS Community, with a sample of 54 respondents or 10% of the total population obtained by purposive sampling method which was calculated based on the slovin formula slovin formula. The data collection technique used a questionnaire with Likert scale measurements. The data analysis technique used is descriptive analysis, data instrument test, classical assumption test, and the final hypothesis test with the help of SPSS version 26. The results show, a) the results of the t-test regression analysis on the brand ambassador variable (X1) have a significant effect on purchasing decisions. (Y); b) the results of the t-test regression analysis on the Brand image variable (X2) have a significant effect on purchasing decisions (Y); c) the results of the regression analysis of the coefficient of determination show that the brand ambassador variable and brand image as a whole have an effect on purchasing decisions by 48%, while the remaining 52% is explained by other variables not discussed in this study. In conclusion, Mi Sedaap brand ambassador Choi Siwon has a positive and significant effect on product purchasing decisions, and brand image has a positive and significant impact on purchasing decisions for Mi Sedaap Korean Spicy Chicken products in the Jember KPOPERS community. The independent variables of the study, namely brand ambassadors and brand image as a whole have an effect on purchasing decisions by 48% based on the R² value.
Keywords: Brand Ambassador, Brand image, Purchase Decision
Pengaruh Tingkat Risiko Pembiayaan terhadap Profitabilitas Bank Umum Syariah
Authors: Wahyudi Ilham , Franata Yogi , Hartawan Tomi , Sunarto Andang , Shar Aan 
Published: April 2023

This study aims to determine the level of financing risk to the profitability of Islamic commercial banks. This study uses data from the financial statements of Islamic commercial banks that have been audited and published to the public through the official website of the financial services authority. The author uses a quantitative descriptive type of research; the analysis method in this study is a simple linear regression analysis. The sample determination technique used with purposive sampling techniques is to select samples based on certain criteria based on the purpose of the study. The results showed that there was a significant negative relationship between NPF and ROA. The relationship is a cause-and-effect relationship, so the ROA value is inversely proportional to the NPF. In this study, the size of the ROA value was influenced by NPF. It can be concluded from this study that there is a significant negative relationship between NPF and ROA. The relationship is a cause-and-effect relationship, so the ROA value is inversely proportional to the NPF.
Keywords: Profitability, Financing Risk level
Pengukuran Kinerja Keuangan Pemerintah Desa dengan Menggunakan Analisis Value For Money
Authors: Sholikhah Isnah Mar’atus , Khoiriawati Novi 
Published: April 2023

This study aims to measure the financial performance of Pucangsimo Village based on the concept of measuring public sector performance Value For Money. The researcher uses a descriptive quantitative approach with the type of case study research to measure and analyze the measurement results in the Pucangsimo Village APBDes Realization Report 2017, 2018, 2019, 2020, and 2021 which are viewed from the economic, efficiency, and effectiveness aspects. The data used are secondary in the form of the APBDes Realization Report for 2017 to 2021 fiscal year and primary data in the form of observations and interviews. The data analysis technique uses the Miles and Huberman model, namely 1) Data Reduction, 2) Data Presentation, and 3) Conclusion Drawing. The results showed that the financial performance of Pucangsimo Village from 2017 to 2021 was in the economic category. In terms of efficiency, 2018 and 2019 showed efficient results while 2017, 2020, and 2021 showed inefficient results. In terms of effectiveness, 2017, 2018, and 2019 showed effective results, while 2020 and 2021 showed quite effective results. This study provides information related to the existence of inefficiencies in controlling spending so that it can be a consideration for Pucangsimo Village to suppress spending activities while increasing the village original income by exploring and developing village potential.
Keywords: Financial Performance, Village Government, Value For Money
Beban Kerja dan Work-Family Conflict terhadap Kinerja Pegawai yang Dimediasi Komitmen Organisasi
Authors: Candra Trisafe Lukman , Herlambang Toni , Satoto Budi Eko 
Published: April 2023

The purpose of this study was to determine directly or indirectly the effect of workload and WFC on employee performance through organizational commitment as an intervening variable at the village empowerment office of Bondowoso Regency. The number of samples in this study was 110 using the Nonprobability Sampling Technique. The analysis technique used is Structural Equation Model (SEM) using SmartPLS 3.2.8. The main finding of this study is to examine the coefficients of direct and indirect paths to improve employee work through the WFC workload variables, organizational commitment and employee performance. The results showed that workload had no significant effect on organizational commitment. Work-family conflict has a significant effect on organizational commitment. Workload, WFC, and organizational commitment have a significant impact on performance. Workload has no significant effect on employee performance when organizational commitment is an intervening variable. WFC positively affects employee performance through organizational commitment as an intervening variable. From the results of the study, it can be concluded that employees already have a clear division of duties so that there is no excessive workload and that employees have organizational commitment so that productivity and work performance increase.
Keywords: Workload, Work Family Conflict, Employee Performance and Employee Commitment
Pengaruh Pemberian KUR dan Strategi Pemasaran terhadap Kemampuan Bertahan UMKM di Tengah Pandemi Covid-19 (Studi Kasus UMKM di Kota Denpasar)
Authors: Anggreni Ni Luh Putu Yesy 
Published: April 2023

One of the government's efforts to help the sustainability of MSMEs in the midst of the Covid-19 pandemic is to provide KUR, this effort to stimulate MSMEs in developing their businesses. The objectives of this study were to determine: (1) the effect of giving KUR on the survival capacity of MSMEs in the midst of the Covid-19 pandemic; (2) The Influence of Marketing Strategy on the Survival Capability of MSMEs in the Middle of the Covid-19 Pandemic; (3) The Effect of Giving KUR and Marketing Strategy together on the Ability to Survive MSMEs in the Middle of the Covid-19 Pandemic. Data were analyzed by statistical simple regression analysis and multiple regression of two predictors. Through the results of predictions with predictors X1 (Giving KUR) and X2 (Marketing Strategy) to Y (Ability to Endure), the Freg price is 138.32. With (Nm-1) in this case db = 107/2, with a significance level of 5%, the value of Ftable is 3.08 This means that the regression line analyzed is significant to be used as a basis for predictions because it is between the criteria (Y) and the predictors (X1 , X2) there is a significant relationship. Freg is greater than the value of F table or 138.32> 3.08. So that the Zero Hypothesis tested is rejected and the Alternative Hypothesis is accepted which indicates that there is a significant relationship between KUR and Marketing Strategies on the Ability to Survive for MSMEs in the Middle of the Covid-19 Pandemic (Case Study of MSMEs in Denpasar City). Relative Contribution (SR%) for each predictor, namely X1 (giving KUR) = 70.21%, and X2 (Marketing Strategy) = 29.78%. While the regression line is 53.67% which consists of the effective contribution of predictor X1 (giving KUR) = 37.69%. And the effective contribution of predictor X2 (Marketing Strategy) = 15.98% while the remaining 46.33%.% Is influenced by other factors. Based on the results of the analysis and conclusions, it is hoped that MSME actors will further improve their marketing strategies so that they can compete in accordance with the current situation and conditions.

Keywords: KUR; Marketing strategy; Ability to Endure
Pengaruh Ukuran Perusahaan, Ukuran Kap, Komite Audit, Resiko Perusahaan, Dan Profitabilitas Terhadap Audit Fee Pada Perusahaan Jasa Sektor Property, Real Estate, And Building Construction Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Authors: Naibaho Dedy Putra , Melisa Melisa , Fransiska Lavinia , Sinaga Annisa Nauli 
Published: April 2023

This study aims to find out the influence of company size, accounting firm size, audit committee, company risk, and profitability on audit fee in the property, real estate, and building construction service companies that listed on Indonesian Stock Exchange (IDX). There are 24 companies as sample with total of 72 data. Variables of company size, accounting firm size, audit committee, company risk, and profitability tested by using multiple linier regression, classic assumption test, and hypothesis testing. According to simultaneous test company size, accounting firm size, audit committee, company risk, and profitability have significant effect towards audit fee. Coefficient of determination test shown 0,592 can be interpreted that influence of company size, accounting firm size, audit committee, company risk, and profitability towards audit fee is 59,2%. The another 40,8% were influenced of other variables that were not mentioned.
Keywords : Company Size, Accounting Firm Size, Audit Committee, Company Risk, Profitability, Audit Fee
Pembuatan Sistem Informasi Pengelolaan Data Penjualan dan Stok Distributor Sandal di CV. MAKMUR
Authors: Dachi Djulwini Fred , Eppa Hevalda , Muthmainnah Muthmainnah , Pasaribu Johni S. 
Published: April 2023

As a distributor company CV. MAKMUR needs to use information technology not only for selling its products but also in warehouse inventory management, where there is no longer recording and calculating inventory using Microsoft Excel, where there are several errors such as errors in recording goods and taking long reporting processes. The collection of data obtained are interviews, observations and literature studies, while software development uses the classical waterfall methodology which consists of stages: needs analysis, design, implementation and testing. For system design through an object-oriented approach with the Unified Modeling Language (UML) tool. Through this application, it is hoped that the service process to consumers can be clear and fast. In addition, this inventory application can be used as inventory material for products that are in stock used in the warehouse which includes recording, processing, and reporting data on warehouse inventory.

Keywords : Information System, Management, Sales, Stock
Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi
Authors: Sukmandari Novia , Anwar Saiful 
Published: April 2023

This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population of this study. A sample of 20 companies was optained using purposive sampling technique. WrapPLS 7.0 for windows is used as a tool in the Structural Equation Model (SEM) analysis method in this study. This study optained result stating that there was no effect of tax avoidance o firms value. Meanwhile, it was found that firm value was positively influence by profitability. Good corporate governance cannot provide a moderating effect on the relationship between tax avoidance and firm value, but good corporate governance provides a moderating effect and strengthens the relationship between profitability and firm value.
Keywords : Tax Avoidance; Profitability; Firm Value; Good Corporate Governance
Pengaruh Kecerdasan Intelektual Dan Academic Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderating
Authors: Achmawati Mike Nur , Anwar Saiful 
Published: April 2023

The goal of this study is to see how intellectual intelligence affects academic cheating and how academic self-efficacy varies, with students' ethical beliefs as the limiting variable.The methodologies used in this investigation are quantitative.The survey's target audience was UPN Veteran Jawa Timur Experienced Accounting Students 2018, and the sample size was 70 people. The data analysis method is Warp PLS 7.0 Partial Least Square (PLS) software, and the sampling method is simple random sampling. The study and evaluation test results demonstrate a varying influence of intellectual intelligence on academic falsification, with a path coefficient of -0.455 and a p-value of 0.001. A path factor of -0.377 and a P-value of 0.001 were also found in variable testing of academic self-efficacy for academic fraud. The results show patf coefficients of 0.205 and P-values of 0.036 when testing the moderation variable, student ethical attitudes moderating intellectual intelligence, and academic self-report factors for academic cheating. With a P-value of 0.001, we may conclude that intellectual intelligence and academic self-efficacy factors have a negative and substantial impact on academic fraud, and that a variable in a student's ethical approach can diminish both of these variables.
Keywords: intellectual intelligence, academic self-efficacy, academic fraud, student's ethical attitude
Analisis Kualitas Sumber Daya Manusia, Dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Efektivitas Penggunaan Sistem Keuangan Desa (SISKEUDES)
Authors: Eprilsa Sindrila Dwita , Budiwitjaksono Gideon Setyo 
Published: April 2023

This study aims to determine how the influence of the quality of human resources, and the government's internal control system on the effectiveness of the use of the village financial system (Siskeudes) in Kedungpring District, Lamongan, East Java. The research method is carried out using quantitative methods. Data analysis of the use of SPSS 25 assistance. The results showed that there was a significant influence between the quality of human resources on the effectiveness of the use of SISKEUDES, and the internal control system which had a significant effect on the effectiveness of the use of SISKEUDES. And obtained the R Squere value of 0.579 or 57.9%.
Keywords: Quality of Human Resources, Government Internal Control System, Effectiveness of Use of Siskeudes.