bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) Untuk Menilai Kinerja Keuangan Perusahaan
Authors: Nurhakim Ahmad Irfan , Kristamtomo Raden Aditya 
Published: April 2023

State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all aspects of the country. Entering the era of globalization and the demands of construction services users to the company's performance permissible better. The very strict competition between construction companies can pose a risk of competition in the financial performance of state-owned enterprises (KARYA), so that state-owned enterprises are still weak in the mastery of local project (market). This research aims to identify financial performance in the STATE of construction (KARYA) from the level of liquidity, solvency, and profitability and examined by the economical value-added method (EVA) to know the value added economy in the company'S construction Field (KARYA). This method of study uses a quantitative descriptive method with the approach of financial analysis and the use of economic value-added methods (EVA). Using data will be financial from Tofu 2015 S. D 2018. Based on the results of the analysis of financial performance of the 4th (four) enterprises in the work in the field of poor debt acquisition is a major factor and added economic value shows less good results because fewer companies obtain positive value. This should be the company to maintain liquidity ratio value..

Keywords: Financial Ratio Analysis, Economic Value Added, BUMN Construction
Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjulan Terhadap Penghindaran Pajak
Authors: Asri Annisa Ayu , Mahfudin Endang 
Published: April 2023

This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual report of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was using purposive sampling technique. The data obtained were analyzed using descriptive statistical testing, classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis testing using t test and f test. This study used SPSS version 16 to process data. The results of this study indicate that (1) the intensity of fixed assets has no effect on tax avoidance (2) sales growth has no effect on tax avoidance. (3) the intensity of fixed assets and sales growth simultaneously has no effect on tax avoidance.
Keywords: Fixed Asset Intensity, Sales Growth, Tax Avoidance
Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Perum Bulog Sub Divisi Regional Wilayah IV Maumere
Authors: Samosir Magdalena Silaswati , Herdi Henrikus , Goo Emilianus Eo Kutu , Lamawitak Paulus Libu 
Published: April 2023

This study aims to provide information about the financial performance of Perum Bulog Regional Sub Division IV Maumere in 2017-2019. The analysis was carried out by comparing the financial ratios of Perum Bulog Regional Sub Division IV Maumere with industry standards based on Kasmir. The financial ratios used are: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity, and Total Asset Turnover. This research uses descriptive quantitative research methods. The calculation results show that the company's liquidity ratios in the form of current ratios and quick ratios have good financial performance. The average solvency ratio is below the industry standard and is in the good category, while in 2019 it is in the poor category because it is above the industry standard. Financial performance based on the profitability ratios reviewed using net profit margin is in poor condition, reviewed using return on investment has good financial performance because it is above standard, while in 2019 financial performance is not good because it is below standard, and reviewed using return on equity financial performance is good. Financial performance based on the company's activity ratio is in good condition, while in 2019 the company's condition is not good

Keywords: Financial Ratios, Financial Reports, Financial Performance
Pengaruh Kepercayaan, Citra Merek, Keamanan Terhadap Minat Beli Tiket Pada Situs Traveloka
Authors: Susanti Vina Endah 
Published: April 2023

This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting and management at Sarjanawiyata Tamansiswa University Yogyakarta. The type of data in this study uses quantitative data types. The sample method in this study is non-probability and the sampling technique uses purposive sampling. The results of the research simultaneously show a significant value of 0.000 <0.05, which can be concluded that the variables of trust, brand image, and security simultaneously or together have an effect on purchase intention. While the results of the research partially from each variable, there are 2 variables that do not affect, namely the trust variable with a significant value of 0.653> 0.05, it can be concluded that trust has no effect on purchase intention and the security variable with a significant value of 0.070> 0.05 can be concluded that security has no effect on purchase intention. While the brand image variable has a significant value of 0.000 <0.05, it can be concluded that brand image has an effect on purchase intention.
Keywords: Trust, Brand Image, Security and Purchase Intention
Pengaruh Audit Tenure, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Prayoga Andre , Sinaga Annisa Nauli 
Published: April 2023

This study is to discuss whether there is an effect of audit tenure, liquidity, solvency and profitability on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research method used is quantitative research that uses secondary data and data collection techniques for documentation studies. The population collected was 169 companies, while the sample that was processed based on the consideration there were 96 companies. The data analysis technique used logistic regression. The test results show that partially using the Wald test, only audit tenure has an effect on going concern audit opinions while other variables, namely liquidity, solvency and profitability, do not affect going concern audit opinions. Simultaneous test results using the Omnibus test show that audit tenure, liquidity, solvency and profitability affect going concern audit opinions. Based on the Cox & Snell's R Square value, the variability of the dependent variable (going concern audit opinion) which can be explained by the variability of the independent variables (audit tenure, liquidity, solvency and profitability) is only 3.3%.
Keywords : Audit Tenure, Liquidity, Solvency, Profitability and Going Concern Audit Opinions.
Pengaruh Corporate Social Responsibility, Gross Profit Margin, Struktur Modal Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019
Authors: Sitepu Nadia Z. , Sinaga Christine Ullysia , Bancin Regina Aprilia , Mesrawati Mesrawati 
Published: April 2023

Indicators The Company's value may reflect the current state of the company from the expected future earnings. The purpose of the researchis to analyze whether Corporate Social Responsibility, Gross Profit Margin, Capital Structure and Financial Performance have an effect on the company's value indicators for manufacturing companies during 2017- 2019 listed in B EI. The samples are manufacturing companies listed on the Idx for 3 consecutive years, namely 2017-2019 which amounted to 95 companies with predetermined criteria. To complete this research, we use an application SPSS to view the final results. From the research that we have done,it can be seen the results of the test where Corporate Social Responsibility has no influence on the Company's Value, Gross Profit Margin influenceson the Value of the Company, The Capital Structure has no influence on the Company's Value and Financial Performance that has an influence on the Company's Value.

Keywords: Corporate Social Responsibility, Gross Profit Margin, Capital Structure, Finacial Performance,Companies Value
Pengaruh Motivasi, Komunikasi, Dan Pelatihan Terhadap Kinerja Karyawan Pada PDAM Tirtana Di Medan Cabang Padang Bulan
Authors: Situmeang Rosinta Romauli , Subakti Yodia Friska Br , Panjaitan Andre Edward 
Published: April 2023

This research was conducted to examine and analyze the effect of motivation, communication and training on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch. The nature of the research in this study is explanatory. The total population in this study was 84 and all of them were used as samples. The independent variables in this study consisted of motivation (X1), communication (X2) and training (X3), while employee performance was the dependent variable. Multiple linear regression analysis was used to examine the data. The results of the study indicate that partially and simultaneously, the variables of motivation, communication and training have a significant effect on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch.
Keywords: motivation, communication, training and performance
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2017-2019
Authors: Marpaung Alberto Yakob Kristian , Tinambunan Laura Raze , Bangun Irma Natallia , SimorangkirAlbertomarpaung8@gmail.com1 Enda Noviyanti 
Published: April 2023

One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard provisions of the IDX and there are also some transportation companies that do not publish annual financial reports on the IDX. This research was conducted. to analyze the effect of independent commissioners, audit committee, institutional ownership and audit quality on the integrity of financial statements. Integrity of financial statements is the dependent variable in this study, while independent commissioners, audit committee, institutional ownership and audit quality are independent variables in this study. This research is 25 transportation companies listed on the IDX in 2017-2019. In this study the sample was selected using the purposive sampling method. Data analysis was made using classical assumption tests and hypothesis testing using the linear method. double ier. The results of this research show that the independent commissioners, audit committee, institutional ownership and audit quality have no effect on the integrity of the financial statements.
Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality, Financial Report Integrity
Analisis Pengaruh ROA, DER, PER, Dan EVA Terhadap Return Saham Pada Perusahaan Food And Beverage
Authors: Rahmi Namira Ufrida , Callista Gladys , Wijaya Silvya , Melly Melly , Tiffany Tiffany 
Published: April 2023

Investment or what we often call investment is an investment activity in the form of assets or funds by a company or individual with the aim of getting profits in the future. Investment is also a factor to increase economic growth. Investments can be made in the capital market which is a place where investors and companies seeking funding sources meet. The hope for investors who invest their funds in a company is to get a maximum return in the future. This study aims to determine and analyze Return of Assets, Debt to Equity Ratio, Price Earning Ratio and Economic Value Added to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. The research approach used in this study is quantitative approach. With the purposive sampling method, a sample of 15 food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019, multiplied by three years of research. The type of data used in this research is secondary data. Secondary data is the financial statements of food and beverage companies listed on the Indonesia stock exchange in 2017 – 2019 with the website www.idx.co.id. The results show that Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added have a simultaneous effect on Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. Return on Assets has no effect and is not significantly significant. partial to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Debt to Equity Ratio has no effect and is not partially significant to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Price Earning Ratio has partial and insignificant effect on Stock Return in food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019. 4.Economic Value Added has partial and significant effect on Stock Return in food and beverage companies listed on the stock exchange Indonesian securities in 2017 – 2019.
Keywords: Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added and Stock Return.
Sistem Informasi Audit Penyerapan Anggaran Berbasis Web
Authors: Hartono Setyo Budi 
Published: April 2023

Implementation of Government Regulation No. 60 of 2008 concerning the government's internal control system, which requires an evaluation of the implementation of the budget for each business unit in each government agency. This assessment will be carried out by the Internal Control Department (SPI), which in this case concerns the use of the monthly budget by units and universities at UIN Walisongo Semarang. This audit will advise the consultant on the implementation of the relevant unit budget. An online budget audit program needs to be developed to ensure accurate information. This information system helps SPI auditors determine the performance of absorption of the unit and faculty budget. Audit software development by adopting research and development (R&D). The program developed on the web goes through the planning, system analysis, system model, and system design phases. Tools that include context diagrams and flowcharts are used to illustrate the course of a series of operations in this program. Testing the feasibility of the software using the black box method and the result is an information system that is applied to the budget audit implementation at Walisongo Islamic University in Semarang.
Keywords: Information System, Internal Audit Budget Absorption.
Pengaruh Kinerja Keuangan, Tingkat Pendidikan Dan Kemampuan Manajemen Pemilik Terhadap Pertumbuhan UMKM Di Kabupaten Sidoarjo
Authors: Syafi'i Imam , Susanti Susanti , Harti Harti 
Published: April 2023

This study aims to determine the effect of financial performance, education level and owner management ability on the growth of micro MSMEs in leather handicrafts, bags, shoes and sandals in Sidoarjo Regency. This type of research is a purposive sampling research with a quantitative approach. The population in this study is the owner or perpetrator of micro UMKM in leather, bags, shoes and sandals in Sidoarjo Regency with a sample of 203 respondents. Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression analysis with SPSS version 26 program tools. In the results of the study it was found that each of the independent variables included in this study financial performance, level of education and management ability of the owner partially or simultaneously had a positive and significant effect on the growth of micro SMEs in leather bags, shoes and sandals in Sidoarjo Regency.

Keywords: Financial Performance, Owner's Education Level, Owner's Management Ability, MSME Growth
Pengaruh Advertising Web Series “Emina Beauty Bestie” Terhadap Minat Beli Konsumen Emina
Authors: Ariyatman Anesti Dila , Millanyani Heppy 
Published: April 2023

Internet users are getting higher, affecting the marketing strategy undertaken. One of them is the emergence of web series advertising as the innovation for a product marketing strategy. During intense competition between companies, Emina launched a web series that aired on YouTube with the title “Beauty Bestie” to stay afloat. This research was conducted to determine the effect of Emina's advertising web series on consumer purchase intention. So that it can provide input for companies in terms of increasing purchase intention, and whether this web series-type advertising strategy needs to be continued or not. The research was conducted by distributing questionnaires to 385 respondents through Google Forms, with the population is those who have seen the web series entitled "Emina Beauty Bestie" on YouTube. The results showed that consumer perceptions of advertising and purchase intention in the very good category. The results of the coefficient of determination show that the advertising variable has an effect of 29.3% on purchase intention. Based on multiple regression analysis showed that the dimensions of the advertisement were the most influential factor. Based on the research results, Emina is expected to be able to use language that can persuade consumers' interest in making web series. For further researchers, it is recommended to expand this research with different variables.

Keywords: Marketing, Advertising, Web Series, Youtube, Purchase Intention
Analisis Pengaruh Brand Switching Behavior Untuk Keputusan Pembelian Produk Hand Phone Di Kota Prabumulih
Authors: Akhiri Samron , Endrekson Romsa 
Published: April 2023

The development of increasingly modern technology makes industrial companies try to meet human needs by creating a product that can provide convenience in communicating. Currently, mobile phones are not only owned by the upper middle class but also the lower middle class people can own a mobile phone because the price is quite affordable for certain series. This study aims to determine the effect of brand switching behavior for the purchase of mobile phone products in Prabumulih City on mobile phone users in Prabumulih City. In order for this research to be focused, directed and not widespread, the authors limit the research to the effect of product attributes, prices, promotions and product inventories on mobile phones which are focused on mobile phone users in Prabumulih City. This research was conducted in Prabumulih City. Furthermore, the stages of the research method start from determining the design and type of research, the type of research data is quantitative, primary data sources using interviews and questionnaires using a Likert scale. The sample used in this study were mobile phone consumers with a total sample of 96 respondents. The research was conducted using the Non-Probability Sampling technique with a purposive sampling approach, namely taking samples from the population based on certain criteria. The data analysis method used is classical assumption analysis consisting of normality test, heteroscedasticity test, multicollinearity, correlation test, multiple linear regression, and hypothesis testing including t test, F test and coefficient of determination (R2). From the output model summary, the determination table above gives an Adjusted R Square of 0.843. This shows that the variable Extrinsic Factor (X1) and Intrinsic Factor (X2) simultaneously the percentage of the contribution of the influence of the independent variable has an influence on the dependent variable (purchase decision), the independent variable (Extrinsic Factors and Intrinsic Factors) is able to explain 84.3% of the variables dependent (purchase decision), while the remaining 15.7% is influenced or explained by other variables not examined in this study, such as promotion, product quality and others that may be able to complete this research.

Keywords: Brand Switching Behavior and Purchase Decision
Analisis Dampak Masa Pandemi Dan New Normal Terhadap Pedagang Kaki Lima (LoSaPa) Lontong Sayur Padang Pasar Tradisional 16 Ilir Kota Palembang
Authors: Ramayani Rika Fitri , Sukmawati Emi 
Published: April 2023

One of the street vendors is an alternative to the informal sector for those who cannot find a job due to the relative ease of entering and leaving the informal sector because there are no specific regulations that require it. This study aims to find out to analyze income during the Covid-19 pandemic and the New Normal street vendors selling Padang lontong vegetables which are located around the traditional 16 ilir market in Palembang City. The research method in this study is quantitative descriptive analysis of tools and technology with survey data collection techniques and documentation interviews and literature studies to determine the input and output income of Padang lontong vegetables sellers from the level of profit / loss taken by income data from street vendors who sell typical lontong vegetables. the city of Padang from the Covid-19 pandemic in March 2020 to the new normal period which is estimated to be until March 2021. Based on the analysis and discussion of the results of interviews with informants related to the impact of the Pandemic on the income of lontong vegetable street vendors, Padang Traditional Market 16 Ilir City of Palembang So it can be concluded that the Covid-19 outbreak has an impact on the income of street vendors of Lontong Vegetable Padang Traditional Market 16 Ilir City of Palembang. Profit Level 4, Padang vegetable lontong street vendors from discussions and analysis during the pandemic experienced losses. Like Mr. Babe, the profit level of Mr. Babe suffered a loss of - Rp. 6,302,333, while in the new normal period, the profit rate experienced by Mr. Babe was still experiencing losses but not as big as during the pandemic. The level of profit in the new normal is – Rp 2,253,000. Uni Ani's profit level experienced a loss of – Rp 2,609,333, while in the new normal period, the profit rate experienced by Uni Ani experienced a profit of Rp 2,115.667. Etek Cinde's profit level experienced a loss of – Rp 3,035,607, while in the new normal period the profit rate experienced by Etek Cinde experienced a profit of Rp 1,164,393. Mrs. Deswita's profit level suffered a loss of - 8,169,000, while in the new normal period, the profit level experienced by Mrs. Deswita still experienced a loss of -Rp 3,069,000.

Keywords: Lontong Sayur Padang Street Vendors, Income