bluuebunny/crossref_metadata_2025_split huggingface dataset:
PELATIHAN PENGISIAN SPT TAHUNAN DAN MENINGKATKAN KOMPETENSI PERPAJAKAN DENGAN UU HARMONISASI PERATURAN PERPAJAKAN BAGI GURU SMK (PKM PADA SMK NEGERI 1 KARANGANYAR)
Authors: Okfitasari Antin , Santoso Tri Djoko 
Published: November 2022

Perpajakan merupakan salah satu mata pelajaran yang harus dikuasai bagi lulusan akuntansi baik ditingkat sekolah menengah atas maupun perguruan tinggi. Lulusan akuntansi diharapkan memiliki kompetensi utama di bidang akuntansi, dan kompetensi tambahan. Perpajakan merupakan tambahan kompetensi yang sebaiknya dimiliki lulusan SMK akuntansi, mengingat kompetensi ini masih banyak dibutuhkan di dunia usaha dan industri. Untuk mewujudkan hal ini, kompetensi guru SMK Akuntansi di mata pelajaran perpajakan memiliki peranan yang penting. Kenyataannya, banyak guru SMK Akuntansi yang masih alergi untuk mengampu mata pelajaran ini.
Tujuan PKM ini adalah mitra agar memahami mengenai peraturana perpajakan terbaru yaitu UU Harmonisasi Peraturan Perpajakan dan meningkatkan kemampuan dalam mangisi SPT Tahunan baik badan maupun orang pribadi. Kegiatan PKM dilakukan melalui metode ceramah, diskusi, simulasi, pelatihan dan juga pendampingan yang diikuti oleh para guru dan perwakilan siswa kelas XI SMKN 1 Karanganyar. Peserta sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah peningkatan pengetahuan perpajakan terbaru dan kompetensi pengisian SPT Tahunan baik secara manual maupun secara online
PELATIHAN PENGENDALIAN KREDIT MACET DI KOPERASI BMT TRANS MEKAR SARI MANDIRI KABUPATEN TANJUNG LAGO KABUPATEN BANYUASIN
Authors: Supriyanto Agustinus , Octaviani Santi , Dekas Rikkie 
Published: November 2022

The risk of bad credit is one of the crucial things for cooperatives, errors in determining the amount of credit given to members will increase the potential for bad loans. This will be very detrimental, therefore in determining credit policy, management needs to know the factors that influence the risk of bad credit. This service aims to provide input in the internal control system in relation to loan services (financing). This service activity was carried out face-to-face which was attended by 27 participants consisting of administrators, supervisors, management and group leaders, at the BMT Trans Mekar Sari Mandiri Consumer Cooperative. The implementation went well and smoothly according to the plan, while the method used was listening to the formulation of the problem, then giving presentations and discussions according to the problems at hand. Participants understand that the joint responsibility method is very helpful and reduces the risk of bad credit.
Keywords: Mentoring, Bad Credit, Member Education
THE EFFECT OF ENTREPRENEURS SCALE, LONG ENTREPRENEURSHIP ON THE EXISTENCE OF MSMEs DURING PANDEMIC
Authors: Indriyanti Aris 
Published: November 2022

The Indonesian economy is currently experiencing a bit of a drag due to the pandemic. The existence of this pandemic has made several sectors in Indonesia experience a significant impact, especially in the field, especially MSMEs. This study aims to determine the effect of entrepreneurial scale, duration of entrepreneurship and the existence of MSMEs that can survive during the pandemic. The data collection technique in this study was using a questionnaire. Data analysis using multiple regression model with the help of SPSS analysis. The sampling method for this study was guided by the determination of the number of samples as many as 50 MSME owners. The instrument testing technique in this research is validity and reliability test, regression test, hypothesis test in the form of t test, F test and determination test.
The results showed that partially, scale entrepreneurs (X1)and the number of entrepreneurs (X2 ) positive and significant effect on the existence of the SMEs especially true in times of pandemic.Therefore, parties who have an interest in increasing micro-enterprises, especially the Department of Industry, Trade and Cooperatives in the City of Yogyakarta, increase the scale of entrepreneurship and duration of entrepreneurship so that MSMEs can maintain their existence during Pandemic.
ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES
Authors: Sululing Siswadi , Haliah Haliah , Kusumawati Andi 
Published: November 2022

The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic.
Keywords: accounting treatment, village public sector.
THE ANALYSIS OF SERVICE QUALITY IMPACT ON CUSTOMERS’ SATISFACTION (Case Study of “Mas Alief” Automotive Workshop Bangkalan.)
Authors: Pinaraswati Sandra Oktaviana , Farida Ilya , Susilowati Sri , Suprihati Suprihati 
Published: November 2022

This study aims to analyze the impact of service quality of "Mas Alief" automotive workshop Bangkalan on customer’s satisfaction. The study uses quantitative methods with multiple linear regression analysis techniques, with the dependent variable of service quality consisting of physical evidence, reliability, responsiveness, assurance and care. Whereas, independent variables are in favour of customers’ satisfaction. The research involves 100 respondents with purposive sampling technique. The results showed simultaneous significant impact of service quality variables comprising physical evidence, reliability, responsiveness, assurance and care on customers’ satisfaction. On the contrary, assurance variable partially has no significant impact on customers’ satisfaction of the workshop service. In addition, the variable with dominant impact on consumers’ satisfaction is the care variable.
Keywords: Service Quality, Physical Evidence, Reliability, Responsiveness, Assurance, Care, Costumers’ Satisfaction
OPTIMIZATION OF EMPOWERMENT AND DEVELOPMENT OF VILLAGE ECONOMIC POTENTIAL THROUGH VILLAGE OWNED BUSINESS Entities (BUMDES) (Panggungharjo Kapanewon Sewon, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency)
Authors: Amran Sugianto 
Published: November 2022

BUMDes is a legal entity established by the village and/or together with the villages for the greatest welfare of the village community. The type of this research is qualitative research. The purpose of this study was to analyze the role and model of Village Owned Enterprises (BUMDes) in empowering and developing economic potential (Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency). The results of the research show that the role of BUMDes in Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village is very important in increasing public awareness that the importance of maintaining a clean village environment, increasing individual ability to change in terms of improving village fund management, opening access to the management of village potentials and create solidarity, namely in the form of a prosperous community helping those who are not yet prosperous. While the empowerment model is divided into two things, namely the first, the way of strategy and the basis of the strategy.
Keywords: Village Owned Enterprises (BUMDes), Community Empowerment, Community Development.
ROLE OF CORE ELEMENTS OF ORGANIZATIONS IN CONDUCTING DIGITAL TRANSFORMATION IN FASHION SMEs (Case Study of Yogyakarta and Klaten Fashion SMEs)
Authors: Z Muhammad Adib 
Published: November 2022

The speed of the development of information and technology in the current 4.0 Industrial Revolution however cannot be dammed again coupled with the existence of the Covid-19 outbreak. This has an effect on changes in the patterns of consumer behavior and their lifestyle, especially in shopping. So the company is required radically to change their model business in creating and adjusting values. Many companies have adopted a digital transformation strategy to change the way they create and adjust value. Therefore, the formulation of digital strategies must identify the business elements of the company model that must be modified in accordance with the new strategy, along with the scope of the digital transformation. This study examined how the role of the organization's core elements in transforming in the Fesyen SMEs in Yogyakarta and Klaten. The aim is to analyze the core elements of the organization used in carrying out digital transformations to keep the company's competitive advantage, using a qualitative approach with the method of case study, using small and medium enterprises in fashion, such as leather bags, batik, sports jerseys, and typical Muslim clothes Boutique as a research object. The data collection techniques by means of interviews (in depth, structured and open), observation and so on. And data analysis used is descriptive analysis. The results showed that the role of the core elements of the organization had an effect on carrying out digital transformation in the 4 small and medium businesses in Yogyakarta and Klaten.
Keywords:	Digital Transformation, Core Organizational Elements, Implementation of Digital Transformation
OPTIMIZING TRADITIONAL MARKET FUNCTIONS FOR CULINARY MSMES IN YOGYAKARTA CITY
Authors: Tiurmida Nelly , Sulistiana Utami , Triono Tomi Agus 
Published: November 2022

The research about optimizing the function of the traditional market for Culinary Small and Medium Enterprises in Yogyakarta aims to explore the condition of thirty traditional markets in Yogyakarta and to explore Culinary Small and Medium Enterprises guided by Departments of Industry Cooperative and Yogyakarta Small and Medium Enterprise.
This research usedthe exploratory qualitative method. Qualitative research aims to understand the phenomenon that is happening in the traditional market, which is experienced by the research subject such as trader, market headman, market association, and government policy in market management. The exploratorymethod’s purpose is to describe an object deeply and do a search, particularly in concept stabilization that will be used in the wider scope of research with a bigger conceptual reach. The analysis tool is using Strength, Weakness, Opportunity, and Threat (SWOT). The data is collected by using observation, interview, documentation study, and Focus Group Discussion (FGD). The informants are determined through purposive sampling. Data analysis is using the Miles and Huberman model, doneinteractively and continuously to produce saturated data. Explorations result found that 8 traditional markets are recommended in optimizing the function of the traditional market. Eight traditional markets are Ngasem, Kranggan, Karangwaru, Pujokusuman, Legi, Tunjungsari, Gedongkuning, and Gading.
However, only three traditional markets which will be tested to sell together, both off-line or online are Kranggan, Ngasem, and Tunjungsari. Afterward, the three traditional markets are given brands suitable with the morning market brand on each traditional market. Kranggan market with brand food court millennial, Ngasem market with a brand food court of Mataram food, and Tunjungsari market with a brand food court of Nusantara food.
Keywords: Traditional Market, Culinary Small, and Medium Enterprise.
THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT ON THE RELATIONSHIP BETWEEN JOB SATISFACTION AND JOB PERFORMANCE OF PHARMACIST
Authors: Widhiandono Hengky , Suyoto Suyoto , Darmawan Akhmad , Abidin bin Abd Razak Ahmad Zainal , Ab Wahab Hariyaty Binti 
Published: November 2022

Job satisfaction among pharmacists can give an indication of how well their expectations and the job's rewards match. The objective of this study was to measure the influence of the organizational commitment as the mediation between personality traits, and job performance of the pharmacist in Banyumas Regency.
Methods A cross-sectional survey of Banyumas pharmacists was undertaken. Pharmacists were asked to complete a qustionnaire, a 58-item survey that measures the variables: job satisfaction, organizational commitment, and job performance of the pharmacist. Each item can be scored out of a maximum of 5. The linear regression were used to assess effect job satisfaction toward job performance of the pharmacist. Then, the mediation regression model with step causal method were used to assess mediation on effect job satisfaction to job performance of the pharmacist.
Key ﬁndings; A total of 160 responses were available for analysis. The majority of study participants were female (72.5%), were work expericence (year) between 1 and 5 years (43.12%), owner’s pharmacy (80.63%) and all worked in pharmacy (100.0%). There was effect job satisfaction toward job performance of the pharmacist. Organizational commitment was found to be a partial mediator in the relationship between pharmacist job satisfaction and performance.

Keywords:	Job Satisfaction, Organizational Commitment, Job Performance, Pharmacy, Banyumas.
STRATEGI DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN RETURN ON EQUITY Studi pada Industri Real Estate dan Property yang Listed di Bursa Efek Indonesia Periode Tahun 2016-2020
Authors: Hertikasari Ainun 
Published: November 2022

Penelitian didasarkan pada kenyataan bahwa ada fluktuasi perbedaan yang tajam pada kinerja perusahaan di Bursa Efek Indonesia sehingga memunculkan adanya fenomena gap. Fenomena gap diketahui adanya inkonsistensi pengaruh variabel institutional ownership, managerial ownership, likuiditas, TATO, leverage, dan firm size terhadap ROE dan dampaknya pada nilai perusahaan. Tujuan penelitian ini untuk menganalisis pengaruh variabel institutional ownership, managerial ownership, likuiditas, TATO, leverage, dan firm size, terhadap ROE dan dampaknya pada nilai perusahaan pada industri real estate dan property yang listed di BEI periode Tahun 2016-2020.
Populasi dalam penelitian ini adalah seluruh perusahaan real estate dan property yang listed di Bursa Efek Indonesia Periode Tahun 2016-2020. Sampel penelitian menggunakan purposive sampling, dengan kriteria: (1) Perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia dengan pengklasifikasian ICMD (Indonesian capital market directory) tahun 2016-2020. (2) Perusahaan real estate dan property yang menerbitkan laporan keuangan secara lengkap dari tahun 2016-2020 berturut-turut, (3) Perusahaan real estate dan property yang memperoleh laba pada periode penelitian tahun 2016-2020. Sampel diambil dari Indonesian Capital Market Directory periode 2016-2020 sejumlah 15 perusahaan. Metode analisis yang digunakan adalah analisis regressi.
Dari hasil analisis menunjukkan bahwa data managerial ownership, likuiditas, TATO, leverage, dan firm size secara parsial signifikan terhadap ROE industri real estate dan property periode 2016-2020 pada level of significance kurang dari 5%, dan institutional ownership, managerial ownership berpengaruh signifikan terhadap nilai perusahaan dengan level of significance lebih kurang dari 5%. Implikasi kebijakan yang disarankan agar perusahaan perlu memprioritaskan institutional ownership dalam meningkatkan nilai perusahaan.

Kata Kunci: institutional ownership, managerial ownership, likuiditas, TATO, leverage, firm size, ROE, dan nilai perusahaan
LOYALITAS PELANGGAN DITINJAU DARI PELAYANAN, KEPUASAN DAN KEPERCAYAAN PADA CV CIPTA KIMIA SUKOHARJO
Authors: Oktavia Vidya Dara , Sarsono Sarsono , Marwati Fithri Setya 
Published: November 2022

Tujuan penelitian dalam penelitian ini adalah untuk mengetahui pengaruh pelayanan, kepuasan, dan kepercayaan terhadap loyalitas pelanggan CV Cipta Kimia Sukoharjo. Penelitian ini termasuk jenis penelitian deskriptif. Metodologi penelitian dengan menggunakan pendekatan kuantitatif, berupa kuesioner. Sampel dalam penelitian ini berjumlah 75 responden yang dibagi kepada pelanggan CV Cipta Kimia Sukoharjo. Data yang dipergunakan dalam penelitian ini adalah data primer yang berupa hasil kuesioner yang diisi oleh responden. Metode analisis yang digunakan adalah analisis kuantitatif, uji validitas dan reliabilitas, regresi linier berganda dan uji t (uji parsial). Hasil penelitian menggunakan regresi linier berganda ada pengaruh antara kualitas pelayanan terhadap kepuasan pelanggan. Uji t (uji parsial) pelayanan, kepuasan dan kepercayaan berpengaruh signifikan terhadap loyalitas pelanggan. Hasil uji koefisien determinasi diperoleh nilai Adjusted R2 sebesar 0,237 atau sebesar 23,7% menunjukkan bahwa loyalitas pelanggan CV Cipta Kimia Sukoharjo dipengaruhi oleh variable pelayanan, kepuasan dan kepercayaan sedangkan sisanya 76,3% dijelaskan oleh variabel lain.

Kata kunci: pelayanan, kepuasan, kepercayaan, loyalitas pelanggan.
Abstract
The purpose of research in this study was to determine the effect of service, satisfaction, and trust on customer loyalty CV Cipta Kimia Sukoharjo. This research belongs to the type of descriptive research.The research methodology uses a quantitative approach, in the form of a questionnaire. The sample in this study amounted to 75 respondents who were divided into CV Cipta Kimia Sukoharjo customers. The data used in this study is primary data in the form of the results of questionnaires filled out by respondents. The analytical method used is quantitative analysis, validity and reliability test, multiple linear regression and t test (partial test). The results of the study using multiple linear regression there is an influence between service quality and customer satisfaction. T test (partial test) service, satisfaction and trust have a significant effect on customer loyalty. The results of the coefficient of determination test obtained the Adjusted R2 value of 0.237 or 23.7%, indicating that customer loyalty at CV Cipta Kimia Sukoharjo is influenced by service, satisfaction and trust variables, while the remaining 76.3% is explained by other variables
Keywords: service, satisfaction, trust, customer loyalty.
Assessment of Different Biochar and Composted Cow Dung on Soil Properties, Growth and Cob Weight of Maize
Authors: Komolafe O.O. , Adewole M.B. , Matthew O.J. 
Published: November 2022

Crop production in tropical soils is constrained by low fertility. The scarcity and high prices of chemical fertilizers have added to the existing challenges. This study examined the influence of different types of biochar and cow dung compost (CDC) on soil properties, growth and cob weight of maize. A polythene pot experiment was conducted at the screen house of the Institute of Ecology, Obafemi Awolowo University, Ile-Ife, Nigeria. The experiment was laid out in a completely randomized design. Amendments used were: cow dung compost, cow dung biochar and maize cob biochar, which were applied singly at the rates of 0, 4, 8, 12, 16 t.ha-1. The production of biochar from cow dung compost and maize cobs was done using a local charcoal-fired reactor. The feedstocks were slowly pyrolyzed at 350 0C and removed after 3hrs. The treatments were replicated twice. Soils amended with CDC had the highest growth parameters compared to other amendments. In the first season, CDC had a 22% increase in height compared to MCB. CDC had a height of 72 cm while MCB had the lowest height with 56 cm. The growth rate was as follows: CDC > CDB > MCB. CDC also increased cob weights when compared to other amendments. At 4 t ha-1, CDC had 2.20 g, CDB had 0.90 g while MCB had 0.47 g. Significant differences were observed among the treatments. However, it was observed that CDB increased soil chemical properties compared to other amendments. Soil properties such as organic carbon and total nitrogen were significantly improved in soils treated with CDB. This study concluded that cow dung biochar was better suited to improve soil properties while also improving crop growth compared to other amendments.
Sulfonylurea Herbicide-Resistant Study on Broadleaf Weeds in The Lowland Rice Production Center in West Java, Indonesia
Authors: Evar Fitrawaty Orista , Guntoro Dwi , Chozin M. A. , Irianto M. Yuli 
Published: November 2022

Most rice growers in Indonesia use herbicides for weed control. However, intensive use of herbicides can lead to the weeds to become resistant to the chemicals. The objective of this study was to determine the resistance status of weeds Ludwigia octovalvis, Sphenoclea zeylanica, Monochoria vaginalis in lowland rice in West Java, Indonesia. The study was started by planting three species of weeds, L. octovalvis, S. zeylanica, M. vaginalis, which were then treated with metsulfuron-methyl and penoxsulam herbicides. The study was conducted from January to May 2020 at Cikabayan Experimental Greenhouse, IPB University. The experiment was arranged in a randomized complete block design with four replications. The first factor was the origin of weeds, exposed weeds (Karawang and Subang), and not exposed to herbicides (Bogor); the second factor was the rates of the herbicide, i.e., 0, 2.5, 5, 10, 20, 40, 80 and 160 g. ha-1 for metsulfuron- methyl, and 0, 50, 100, 200, 400, 800, 1600, and 3200 ml.ha-1 for penoxsulam. The results showed that based on the resistance ratio, S. zeylanica and M. vaginalis from Karawang and Subang, and L. octovalvis from Subang, indicated a low resistance to metsulfuron-methyl, L. octovalvis from Karawang was still sensitive to metsulfuron-methyl. L. octovalvis, S. zeylanica, and M. vaginalis from Karawang and Subang were still sensitive to penoxsulam herbicides. This information would be useful to develop a strategy of weed management for important food crops.