Conference on Economic and Business Innovation (CEBI)

Analysis Of The Impact Of The Covid-19 Pandemic On The Effectiveness Of Credit In Savings And Loan Cooperatives

Reihan Nur Ramdhan — 2023-03-31

The research aims to identify the impact of the Covid-19 pandemic and the effectiveness of credit carried out by cooperatives by taking studies at the Kosayu Credit Cooperative, Blimbing District, Malang City. The results of the descriptive analysis show that cooperatives have been affected by the covid-19 pandemic. The results of the second analysis of the effectiveness of the Kosayu Kopdit both before and after the Covid-19 pandemic were stated to be quite effective.

Financial Ratio Analysis to Measure The Company's Financial Performance Before And During The Covid-19 Pandemic At PT. Universal Packaging Services (UJK)

Amanda Aliffia Safira — 2023-03-31

Beginning in 2020, a brand-new occurrence known as Coronavirus Disease 2019 (COVID-19) startled the entire world. Particularly in Indonesia, this phenomena is growing quickly and has a significant impact on many facets of daily life (Susilo, et al, 2020). Economic activity has been significantly impacted by this virus, particularly in Indonesia's industrial sector. The Covid-19 epidemic, according to Haryanto (2020), caused the value of the rupiah to decrease. The decline in the rupiah's value occurred up to IDR 16,600 per US dollar in comparison to the time before the pandemic, when it was IDR 14,000 per US dollar. The level of inflation in Indonesia in 2020 was the lowest it has been since 2014. One of the factors that must be examined for urgency in decision-making and business sustainability is the company's performance. Financial performance analysis, Fahmi (2017) asserts that doing an analysis is essential to persuading the organization to adhere to predetermined rules for the proper and accurate use of funds. Information was acquired at PT. Universal Packaging Services about the company's financial performance prior to and during the Covid-19 pandemic (UJK). The results of the computation of the liquidity ratio vary from year to year when computing the current ratio, quick ratio, and cash ratio. The return on equity (ROE) decreases every year, but there aren't many ups and downs in the profitability ratio computation based on the calculation of gross profit margin (GPM), net profit margin (NPM), and return on assets (ROA). The debt to asset ratio (DAR) and debt to equity ratio computations used to determine the solvency ratio fluctuate annually (DER).

Effect Of Return On Equity, Debt To Asset Ratio, And Inflation Rate On The Value Of The Company

Melda Pratiwi Agustina — 2023-03-31

The approach in this study is in the form of quantitative descriptive research, and this type of research is included in the category of explanatory research. This study aims to determine the effect of return on equity, debt to asset ratio, and inflation rate on company value in Consumer Goods Sub-Sector Manufacturing Sector Companies listed on the Indonesia Stock Exchange.The sample of research in this study was 21 companies. The research period is from 2018 to 2021. The research methods used in this study are descriptive statistical tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results showed that: 1) return on equity did not have a significant effect on the value of the company in the Consumer Goods Sub-Sector Manufacturing Sector Company; 2) Debt to Asset Ratio has a significant effect on the value of the company in the Consumer Goods Sub-Sector Manufacturing Sector Company; 3) inflation has an insignificant effect on the value of companies in the Manufacturing Sector of the Consumer Goods Sub-Sector; 4) simultaneously Return On Equity (ROE), Debt to Asset Ratio (DAR) and Inflation together have no significant effect on stock prices, this suggests that the hypothesis is not proven.

Accounting Information System Analysis Of Cash Receipts At The Central Hospital Of The Navy Dr. Ramelan

Nirwan Yusuf Ferdiansyah — 2023-03-31

The hospital is an organization that aims to provide the best health services to the community. To realize efforts to improve the quality of service quality for the community, hospitals need an Accounting Information System. Accounting information systems can add organizational value with accurate, relevant and timely information. With the existence of an accounting information system, hospital operations become more effective and efficient and can improve hospital internal control. Research using descriptive qualitative analysis. Methods of data analysis by collecting, describing, analyzing data about the internal control system. The results showed that the accounting information system of RSAL dr. Ramelan is adequate and plays an effective and efficient role in improving the internal control of the hospital. The weakness can be seen from the system acceptance recap which has to be done twice because one process can actually be trimmed to make it more efficient.

Analysis Of The Application Of Financial Accounting Standards For Small And Medium Micro Entities (SAK EMKM) In Various MSMEs

Nuril Rohmatul Chanifah — 2023-03-31

This study aims to determine application of the preparation of financial statements based on Accounting Standards Micro, Small and Medium Entity Finance (SAK EMKM) for Aneka Karya. The type of research used in this research is descriptive qualitative. The results of this study indicate that recording and preparation of financial reports is still simple and not in accordance with SAK EMKM. The application of SAK EMKM to Aneka Karya can have a positive impact, namely it can help business owners understand SAK EMKM and make financial records in accordance with SAK EMKM.

The Effect Of Capital Structure, Liquidity, Company Size And Leverage On Financial Performance In The Property And Real Estate Sector Listed On The IDX For The Period 2018-2021

Yulia Rahmania Ihsani — 2023-03-31

This study aims to examine the effect of Capital Structure, Liquidity, Company Size and Leverage on Financial Performance in Property and Real Estate companies Listed on the IDX for the 2018-2021 period. The sample in this study was taken using a purposive sampling technique, namely determining the sample with certain criteria. The type in this research is explanatory research, which is a type of research that examines the relationship between the independent variables and the dependent variable with a quantitative approach. The data collection technique is documentation. The results of this study are that partially Capital Structure and Firm Size do not significantly influence financial performance while Liquidity and Leverage have a significant effect on financial performance. Simultaneously Capital Structure, Liquidity, Firm Size and Leverage have a significant effect on Financial Performance.

Financial Ratio Analysis As A Basis For Assessing Financial Performance

Kent Nada Nadia — 2023-03-31

The aim of this study was to examine the financial performance PT. Kusumantara Graha Jayatrisna based on industry standards. The instrument of data collection was documentation. Data used for ratio analyses were cooperative’s financial statement for the period of 2017 until 2021. The data analysis method was a financial ratio enterprising solvency ratio, liquidity ratio, ratio of the activity and profitability. The results of the study ratio analysis was based on industry standards also indicated that the company financial performance was quite well. In this study PT. Kusumantara Graha Jayatrisna is included in the predicate quite well.

The Impact Of Merger and Acquisition Announcements On Trading Volume Activity and Abnormal Stock Returns In Companies Listed On The Indonesia Stock Exchange

Illiyin Damanik — 2023-03-31

This study aims to analyze the differences in trading volume activity and abnormal stock returns before and after the announcement of mergers and acquisitions in companies listed on the Indonesia Stock Exchange (IDX). The research population is all companies listed on the IDX that have carried out mergers and acquisitions for the 2017-2021 period and reported them to the Komisi Pengawas Persaingan Usaha (KPPU). Then, a sample of 31 companies was selected to be studied for 10 days, namely 5 days before and 5 days after the announcement of mergers and acquisitions. The data analysis technique used in this study uses SPSS for windows. The results of the study found that there were no significant differences in trading volume activity and abnormal stock returns before and after the announcement of mergers and acquisitions in companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Therefore, investors are expected to be more selective in choosing and analyzing information that occurs in the capital market.

Impact Of Covid-19 On CSR Disclosure Of Coal Mining Companies Listed On Idx High Dividend 20

Ilham Ramadhan Ersyafdi — 2023-03-31

This study aims to determine the impact of COVID-19 on CSR disclosure of companies with the coal mining business sector listed on the IDX High Dividend 20. The reference for CSR disclosure in this study is the GRI 403 standard, which examines occupational safety and health included in the sustainability report with a sample of three companies including ADRO, ITMG, and PTBA. One of the results of this study concludes that all companies have disclosed their CSR activities properly. From the results of the analysis reflected in the ten aspects of GRI 403, ITMG is a company that discloses all existing aspects in both 2019 and 2020. In 2019, PTBA disclosed nine aspects, and ADRO disclosed eight aspects of disclosure. Whereas in 2020, PTBA and ADRO disclosed nine aspects of disclosure. So that COVID-19 19 does not have a negative impact on companies to disclose their CSR activities. All companies have contributed through the CSR program to overcome the Covid-19 outbreak in Indonesia.

Effect Of Operating Cash Flow, Collateral Assets, And Company Size On Dividend Policy

Siti Ganiah Maulany — 2023-03-31

Dividend policy is the amount of income that will be distributed to investors.The purpose of this study was to determine the factors that influence dividend policyin Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX)with the year 2016-2020 research period. Is therea relationship between OperatingCash Flow, Collateral Assets and Company Size Against Policy. The dependent variable in this study is Dividend Policy. the data used is secondary data. The sample in this study is financial report data for five years in the period 2016 - 2020for Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX). The total population in this study was 60 companies using purposivesampling, 8 companies were obtained. The method used in this research is descriptive quantitative. Tests in this study are descriptive analysis, classicalassumption test, multiple linear regression analysis and hypothesis testing. Based on the results of this study, a significant level of 5% indicates that the variable Operating Cash Flow partially has no effect 0.220 > 0.05 which is greater than a significant 5%, which means it has no effect on Dividend Policy. Collateral Assets0.629 > 0.05 is greater than 5% significant, which means it has no effect on Dividend Policy. Firm size 0.001 <0.05 is less than 5% significant, which means ithas a partial effect on dividend policy. While simultaneously the variable OperatingCash Flow, Collateral Assets, Company Size, 0.04 <0.05 is smaller than the significance of 0.05, meaning that it simultaneously influences Dividend Policy. Overall Dividend Policy has an effect of 12% The remaining 88% is explained by variables that are not examined.

Studi Literatur Determinan Internal Control Disclosure

Farah Latifah Nurfauziah — 2023-03-31

Effective internal control is of great significance in ensuring the quality of financial reporting, preventing business risk, and achieving sustainable development as well. The aims of this study were to examine the determinants of the Internal Control Disclosure (ICD) that was used in the research and its impact on corporate value. The factors tested in this study were the size of the board of commissioners, the proportion of independent board of commissioners, board of commissioners' meetings, the size of the audit committee, and the audit committee meetings. This study was conducted using content analysis from the annual reports of manufacturing companies in Indonesia from 2012-2016. The study found that the size of the board of commissioners, the proportion of independent board of commissioners, board of commissioners meetings, and audit committee size had a positive effect on the extent of ICS disclosure. Furthermore, the disclosure of ICS has been shown to increase the value of the company. Another finding was that audit committee meetings negatively affect the extent of ICS disclosure. Based on the above findings, it could be concluded that the board of commissioners and audit committees encourage companies to conduct ICS disclosure as a means of reducing agency problems. ICS disclosure proved to be used as a monitoring mechanism used by stakeholders in decision-making related to the company.

The Fairness Competition Under UEFA Financial Fair Play

Fifi Yusmita — 2023-03-31

Financial Fair Play (FFP) is a regulation made by UEFA so that club finances remain sustainable and stable. Current conditions show that the implementation of FFP is still considered sub-optimal because the dominance of the club that won the league still exists. This study aims to determine the effectiveness of Financial Fair Play regulations by looking at Financial Performance, Capital Structure, and Transfer Player Expenses on Competitive Balance under the Union Europe Football Association. By using theoretical review of several articles related to research produce a hypothesis that the relationship between Financial Performance, Capital Structure, and Transfer Player Expenses variables has a positive relationship to Competitive Balance during the implementation of Financial Fair Play regulations in Europe.

Corporate Values: ERM, GCG And CSR Disclosures

Fifi Yusmita — 2023-03-31

The decrease in company value has an impact on the company's inability to provide the return expected by investors so this study aims to see the effect of ERM, GCG and CSR disclosure on firm value. This study uses literature review. This research concludes that there is a relationship between ERM, GCG, and CSR disclosure on firm value.

The Effectiveness Of The Application Of Local Government Information System (SIPD) In The Coordinating Board For Regional Government And Development Iii Of East Java Province In Malang

Putri Mellady Antika Berta — 2023-03-31

The State of Indonesia adheres to the principle of regional autonomy which causes each region to manage its regional affairs independently. The SIPD was designed by the Ministry of Home Affairs with the aim of justifying the flow of stages in the preparation of regional plan documents in accordance with statutory requirements. The goal of this study was to examine the efficacy of regional government information system implementation in the Regional Government and Development Coordinating Board III of East Java Province in Malang. The descriptive qualitative research approach was employed in this study. The data of this research uses secondary and primary data. The data collection technique for this research uses observation, documentation and interviews related to the Regional Government Information System. The data analysis approach used in this investigation is Duncan's theory in Steers and Sutrisno as a metric for assessing SIPD efficacy. The findings of this study demonstrate that SIPD is effective implementation in Bakorwil III Malang has been effective based on existing indicators.

Analysis Of Raw Material Inventory Control In Nelongso Fried Chicken

Taqi Nabil Elmiar — 2023-03-31

This study aims to determine the Inventory Control of Raw Materials in Ayam Goreng Nelongso. This study attempts to explain the suitability of the internal control of raw material supply between Ayam Goreng Nelongso and COSO, especially in the control environment, risk assessment, information and communication, control activities and control oversight. Based on the results of the analysis, it is known that raw material inventory control in Ayam Goreng Nelongso based on COSO principles is practically appropriate, but in practice it is not in accordance with the Standard Operating Procedure (SOP) for Ayam Goreng Nelongso. The above statement causes the demand for goods to be less fulfilled which results in the demand for goods not meeting the required stock, therefore it will result in the course of production and sales. In its presentation, Ayam Goreng Nelongso is in accordance with COSO principles.

The Influence Of Good Corporate Governance (GCG), Institutional Ownership, And Corporate Social Responsibility (CSR), On The Value Of The Company

Oktafani Ratnaningtyas — 2023-03-31

The purpose of this study is to ascertain how Institutional Ownership, Corporate Social Responsibility, and Good Corporate Go vernance (GCG) affect Company Value. The financial statements of ten manufacturing businesses listed on the Indonesia Stock Exchange between 2016 and 2020 serve as the study's primary source of data. Multiple regression has been employed as the analytical technique. The independent variables include institutional ownership, GCG as determined by the Corporate Governance Perception Index (CGPI), CSR as determined by the G4 Global Reporting Initiative (GRI) index, and institutional ownership as determined by the percentage of shares owned by the corporation. Tobin's Q's measurement of company value serves as the dependent variable. The findings demonstrate that institutional ownership has an impact and adds value while GCG has no impact.

Analysis Of The Application Of Non-Profit Accounting Based On Isak Number 35 In The Averroes Community Of Malang City

Muhammad Rois — 2023-03-31

This research study aims to find out whether the financial statements of the Averroes Community in Malang City are appropriate and presented based on ISAK Number 35. This research uses a qualitative descriptive method and uses research analysis including the presentation of financial reports. From the research actions carried out, the researchers obtained several results, namely: in general, the Averroes Community in Malang City has fully implemented general accounting standards for financial reports for the 2020 period. This is proven, based on the absence of differences in the classification of accounts use and the format of presentation of financial statements which is also aligned with the provisions of ISAK Number 35.

Effect Of Fixed Assets And Local Revenue On Maintenance Expenditure

Nurul Azizy — 2023-03-31

The purpose of this study was to examine the effect of fixed assets and local original income on maintenance expenditure on local governments in Aceh. The population in this study were all regencies/cities in Aceh Province, totaling 23 regencies/cities during the 2015-2019 period. This research was conducted using a census technique in which the entire population was used as the research unit. Data analysis in this study used multiple linier regression. The results of the study show that fixed assets and local original income have a joint effect on maintenance expenditure on local government in Aceh. Fixed assets have effect on maintenance expenditure, and local original income has an effect on maintenance expenditure on local governments in Aceh.

Analysis Of The Application Of The Principle Of Accountability In The Preparation Of The Financial Statements Of Political Parties Based On ISAK 35

Julya Apriliani — 2023-03-31

This research was conducted at the Golkar Party DPD West Java province which is one of the non-profit entities in West Java. Financial accountability needs to be applied in nonlaba entities for the accountability of all types of expenditures on political education and the operation of political party secretariats. ISAK 35 regulates the presentation of financial statements to non-related entities consisting of: statement of Financial Position, Statement of Comprehensive Income, Statement of changes in Net Assets, statement of cash flows, and notes to financial statements (CALK). In the application of ISAK 35, not all nonlaba entities are able to apply it. The purpose of this study was to determine whether in the preparation of financial statements DPD Golkar West Java province has implemented the principle of accountability and implement ISAK 35 in the preparation of its financial statements. The method used in this study is a descriptive qualitative method as a method of approach to interpret accountability in the Financial Statements of DPD Golkar Party of West Java province. The results of this study indicate that the Golkar Party DPD West Java province has implemented the principle of accountability but has not fully implemented ISAK 35 as a guideline in the preparation of the party's financial statements.

Fraud Prevention In The Manufacturing Sector

Afi Nurafia — 2023-03-31

Manufacturing companies registered in bonded zones tend to have institutional pressures. The company must be subject to regulations both statutory regulations and regulations published by the Ministry of Finance. Entering the era of industry 5.0, information technology has become an important thing that must be applied to companies. This study was conducted to examine the Prevention of fraud in the sector of manufacturing companies registered in the Association of bonded zone registered in Central Java-DIY using pressure isomorphism and Information Technology. This study is a quantitative research with a survey approach with respondents consisting of 165 companies registered in the Association of bonded zone in Central Java and DIY.

The Relationship Between Supervisory Performance And Quality Of Local Government Financial Reporting On Fraud Prevention With Religiosity And Leadership Style As Moderating Variables

Ari Susanti — 2023-03-31

This study aims to obtain empirical evidence on the relationship between the performance of supervision and the quality of local government financial reporting on fraud prevention with religiosity and leadership style as moderating variables. This study used primary data obtained from the distribution of online questionnaires to auditors at the provincial Inspectorate/District/City in the Special Region of Yogyakarta. Pilottest test results of research instruments conducted to 38 auditors at the financial and development Supervisory Agency, as many as 49 questions out of 50 questions in the questionnaire have validity and are eligible to be used for this study. By using a sample of auditors at the provincial Inspectorate / District / City, this study is believed to be able to add insight into the auditor to prevent fraud in the scope of local government.

Regional Investment, Capital Expenditure, General Transfer Funds, Economic Growth Rate, And Regional Original Income All Have An Impact On The Degree Of Regional Fiscal Independence

Dewi Indriasih — 2023-03-31

The purpose of this study is to identify whether there is an influence on economic growth, LGR, DTU, regional investment and capital expenditures on the degree of regional financial independence in the Regency/City of Central Java Province in the 2017-2021 period. This research study is descriptive quantitative. The data collection technique is document review and literature review with saturated sampling technique. The data for this research study is secondary data which includes the constant price GRDP Report and the Financial Statistics of the Regency/City Government of Central Java province for 5 years (2017-2021) sourced from Central Java BPS. The analysis tool is SPSS 22.0. The results of this study reveal that economic growth and regional investment do not affect regional fiscal independence. Meanwhile, LGR and capital expenditure have positive and significant coefficients for regional fiscal independence. And DTU has a negative and significant coefficient for regional fiscal independence.

Transdisciplinary Risk Management Accounting 4.0: Finance Egalitarian Digital Evidance From Indonesia

Whedy Prasetyo — 2023-03-31

The purpose of this paper is to development of a transdisciplinary risk management accounting 4.0 through comprehensive skills, technology updates, and knowledge upgrades. This achievement requires reflection and supervision in awareness, professional development, education and reaching out through creative, independent and responsible exploration. In so doing, it draws upon insights from other papers in risk management accounting on the theme of high order cognitive skills finance for business. The paper draws heutagogical philosophy by providing choices and opportunities to design the business process in descriptive qualitative through in-depth interviews with educational observers. The paper explain that the risk finance design for business accounting management fosters the convergence of knowledge and technology. This convergence makes the development of business adaptive. The paper produce a risk management that promotes a dynamic and flexible egalitarian digital to explore scholar creatively, independently and responsibly.

The Effect Of Profit Sharing Payments, Financial Deposit Ratio, Company Size On Mudharabah Deposits

Ranu Fajar Azani C — 2023-03-31

This study aims to analyze the effect of the payment of Profit Sharing, Financing to Deposit Ratio (FDR), and Company Size on Mudharabah Deposits at Islamic Commercial Banks in Indonesia. There are 13 Islamic Commercial Banks and the sample used is 11 banks. This type of research is quantitative research. The unit of analysis used in this research is the annual reports of Islamic commercial banks from 2015 to 2020.

The results of the study show that profit sharing and company size have a significant effect on mudharabah deposits in Islamic banking in Indonesia. A number of profit-sharing payments make customers interested in making mudharabah deposits at Islamic banks, on the one hand the task of Islamic banks is to provide satisfaction for customers with usury-free practices. This usury-free practice may not provide as many benefits as conventional banks, but the amount of profit-sharing payments and the size of this company have had a significant influence on the value of mudharabah deposits. Banks that have a company size that is categorized as large will have more assets and capital funds, so that Islamic banks can manage business funds more from many sources that can bring benefits to Islamic banks. The Muslim community in Indonesia believes in Islamic banking operations, which makes them open savings deposits at Islamic banks. The effect of the Debt to Ratio financial ratio is not significant to mudharabah deposits, which means this debt ratio, in this study sample the average FDR at Islamic banks is high which makes it not significant to mudharabah deposits, on the one hand the profit sharing payments in this study are significant.

Analysis Of School Cash Receipt And Disbursement Procedures In Improving Internal Control

Ferena Ayu Novita Puspitarini — 2023-03-31

School Operational Assistance (BOS) is a government program that basically provides funding for non-personnel operational costs for basic education units as implementers of the compulsory education program. The BOS program is expected to be managed according to the principles of School Based Management (SBM). Therefore, in managing BOS funds, schools are required to develop fund management in a professional, transparent and accountable manner. The purpose of this study was to analyze the accounting information system for receiving and disbursing BOS funds. The object of this research is Pandanwangi 3 Public Elementary School, Malang City. The research was conducted by analyzing the accounting information system on the organizational structure, documents, internal control systems and the resulting reports. This study uses a descriptive analysis method that describes as a whole the implementation of the accounting information system applied to Pandanwangi 3 Public Elementary School and compared with theories related to accounting information systems, so that the desired results of this study are obtained. The results of this study indicate that the accounting information system, especially the system of cash receipts and cash disbursements, is running effectively. This can be seen from the organizational structure that is in accordance with the characteristics of the school, adequate and well-designed documents, adequate internal control systems and reports, it's just that a flowchart design has not been formed in the accounting information system.

The Effect Of Company Characteristics On Tax Evasion In Companies In The Basic And Chemical Industry Sectors Listed On The IDX For The Period 2020-2021.

Melisa Anggraini — 2023-03-31

This study aims to examine the effect of company characteristics consisting of firm size, return on assets, capital intensity, and thin capitalization on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. Sampling was taken using a purposive sampling technique, namely determining the sample with certain criteria. The sample collection technique in this study was documentation with a quantitative approach. The results of the study are that firm size has no positive and insignificant effect on tax evasion, while return on assets and capital intensity have no negative and insignificant effect on tax evasion. And thin capitalization has a significant positive effect on tax avoidance. Simultaneously firm size, return on assets, capital intensity and thin capitalization have a significant effect on tax evasion with a significant level of 0.010 <0.05.

Prevention Of Crypto-Laundering Through Regulatory Technology (Regtech): A Guideline Framework For Evaluation Studies In Indonesia

Kharisma Fatmalina Fajri — 2023-03-31

In Indonesia, the use of RegTech in preventing crypto-laundering is still developing. However, its effectiveness has not shown significant results, so exploration is needed into the cause of the ineffective use of RegTech. This study aims to propose a guiding framework for the evaluation of the use of RegTech. Data were obtained from various journal databases and then reviewed through a literature review with researchers as the research instrument. The guiding framework resulting from this literature review is expected to provide guidance for further researchers and stakeholders in evaluating the use of RegTech in preventing crypto-laundering in Indonesia.

The Effect Of The Implementation Of Quality Control Standards (SPM) On Audit Quality At Public Accounting Firm (KAP) In Malang

Meysi Putri Anggani — 2023-03-31

The existence of a Quality Control System (SPM) is absolutely necessary for Public Accounting Firms (KAP) in an effort to maintain and control audit quality. There are nine components of Quality Control Standards (SPM) listed in SPAP (2011) SPM section 100 No. 07, including independence, personal assignment, consultation, supervision, hiring, professional growth, promotion, customer acceptance, continuity, and inspection. The goal of this study was to ascertain the impact of implementing the QCS (SPM) elements on audit quality at KAP Public Accounting Firms in Malang City. 13 Public Accounting Companies (KAP) in Malang City that are members of the Indonesian Institute of Certified Public Accountants make up the study's sample (IAPI). Techniques for gathering data include convenience sampling or interviewing people in the population who are receptive to answering questions. The researcher gave 10 questionnaires for each Public Accounting Firm (KAP) in Malang City. Using multiple linear regression analysis, the T-test, the F-test, the validity test, the reliability test, and the classical assumption test when processing data. The study's findings indicate that audit quality is influenced in part by independence, personal assignment, consultation, supervision, advancement, and inspection. Meanwhile, audit quality is not much impacted by employment, professional growth, client acceptance, or sustainability. Independence, freelancing, personal projects, consultancy, oversight, hiring, and career advancement.

The Effect Of Growth Opportunity On The Value Of Companies With Capital Structure As An Intervening Variable In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2021

Lisfi Ika Ardianti Wahyono — 2023-03-31

The reason of this consider was to decide the commitment of the profitable learning experience variable to the esteem of companies with a measured structure as an catch variable in fabricating companies recorded on the Indonesia stock trade in 2017- 2021. The approach in this inquire about may be a quantitative clear inquere about.The objects in this investigate are development openings, secluded structure, and firm esteem. The subjects in this think about utilized Fabricating Companies recorded on the Indonesia Stock Trade for the period 2017 to 2021. The data utilized in this ponder was gotten to by means of www.idx.co.id. In this investigate, the specified quantitative data is the company's money related articulations. Total populace to be examined in this think about are 26 companies. The inspecting strategy utilized in this think about utilized a purposive examination strategy and gotten all out 14 tests. The data utilized in this inquire about is auxiliary data. The data investigation method in this think about employments different direct relapse tests. The comes about of this think about indicate that: Learning involvement features a positive and noteworthy impact on firm esteem. Learning experience includes a positive and critical impact on the measured structure. Measured structure includes a critical negative impact on firm esteem. Secluded structure is incapable to intercede the impact of learning encounter on firm esteem.

Analysis Of Financial Performance At PT Rara Duta Armada In Jakarta

Retno Ayu Aprillya — 2023-03-31

As a growing company, PT Rara Duta Armada continues to strive to be consistent in implementing a good financial management structure to generate profits every year. Therefore, an analytical calculation of financial indicators must be carried out in order to know financial performance and evaluate it and design what should be done in the future. This study uses an exploratory approach and secondary data. While the type of data used is quantitative. The data collection method in this study is a documentation technique, which is used to collect and record the financial statements of PT Rara Duta Armada (RDA) Jakarta for 2019-2021. The analysis technique uses descriptive statistics. From the results of the study conducted in terms of the liquid ratio, the company is unable to meet its current liabilities. In terms of solvency, it is shown that the company is insolvable/loss because the company's capital cannot cover debts to outsiders. In terms of profitability, it can be seen that the company did not even make a profit, because the profits from the capital used in operations resulted in profits that were below the company's internal average. In terms of operational and revenue growth, the company was unable to achieve the standard ratio.

Inflation, Interest Rate, Exchange Rate, Oil Price, And Composite Stock Price Index In 2018-2021

Oyami Sara — 2023-03-31

The decline in the Indonesian economy also had an impact on trading on the capital market by showing a decline in the Jakarta Composite Index (IHSG), Pratama, 2020, where the economic decline included (inflation, interest rates, exchange rates, and oil price). This research was conducted to analyze inflation, interest rates, exchange rates, oil prices, gold prices, and the Composite stock price index (IHSG). The data used is secondary data, namely data on the 20182021 composite stock price index, which was collected into 48 samples, and the tool used as an analytical tool is SPSS. The results of this study shows that inflation, interest rates, exchange rates, and oil price have a significant effect on the composite stock price index.

Analyzing The Behavior Of SMEs To Use External Financing Using Theory Of Planned Behavior

Muhsin N. Bailusy — 2023-03-31

This study examines the application of the theory of planned behavior (TPB) in explaining SMEs' financing decisions. The data collection was carried out by distributing questionnaires to SMEs owners or managers in Ternate City using purposive sampling and obtained 167 responses. Hypothesis testing is done using PLS-SEM analysis. The results of the analysis show that attitude, subjective norms, and perceived behavioral control are positively related to the SMEs owner or manager's intention to use external financing. In addition, the results of the analysis also show that behavioral intentions are positively related to actual behavior using external financing. Finally, the results show that behavioral intentions mediate the influence of attitude, subjective norms, and perceived behavioral control on actual behavior using external financing.

The Effect of Servant Leadership And Loyalty On Employee Performance And Organizational Citizenship Behavior (OCB) As A Mediating Variable

Prias Julian Asa Putra — 2023-03-31

This study aims to influence servant leadership and loyalty on employee performance and organizational citizenship behavior as mediating variables. The population in this study were all employees of PT. Telkom Access in Malang City, totaling 47 people. The number of samples is determined based on total sampling with a total of 47 samples. Data was collected using a questionnaire, the results of the questionnaire were analyzed to determine the effect of each variable which was calculated using Partial Lesat Square (PLS) analysis. The conclusion of this study is that servant leadership has a negative and insignificant effect on employee performance. Loyalty has a positive but not significant effect on employee performance. Servant leadership has a positive but not significant effect on organizational citizenship behavior. loyalty has a positive and significant effect on organizational citizenship behavior. organizational citizenship behavior has a positive and significant effect on employee performance. organizational citizenship behavior does not play a role in mediating the effect of servant leadership on employee performance. organizational citizenship behavior plays a role in mediating the effect of loyalty on employee performance.

Design Of A Website-Based Job Description Preparation Application System In The Human Resource Planning And Organisation Division (Study On PT Pelindo Terminal Container Surabaya)

Zeno Septuriano — 2023-03-31

This internship report is made to explain related to the design of a website-based job description preparation application system in the HR Planning and Organizational Planning division of PT. Pelindo Terminal petikemas Surabaya. The implementation of the Certified Student Internship Program (PMMB) batch 1 in 2022 starts from march 2022 to august 2022. Data collection uses observations, interviews, field activity reports and documentation.

From the results of the internship it is known that one of the jobs or in making a job description still uses a manual method, starting from collecting information related to job descriptions to designing job descriptions so that it is considered very inefficient and slows down work and takes a long time while the deadlines are provided very limited, therefore the author proposes an application design called My jobdesk to compile a job description to make it easier and shorten processing time.

The Effect Of Perceived Organizational Support (POS) On Job Stress In Employees Of CV. Skipperwebs With Work Overload As Mediation

Anisa Fitriyanti Purnama — 2023-03-31

This study aims to determine the effect of perceived organizational support on job stress and the role of work overload as a mediating variable on employees of CV. Skipperwebs in Malang city. This study uses a quantitative approach 49 employees from CV. Skipperwebs were selected with total sampling and saturated sample techniques as research subjects. The statistical analysis used in this research is simple regression analysis with the help of the SmartPLS version 3.9 computer program. The results showed that perceived organizational support has a significant positive effect on work stress, perceived organizational support has a significant positive effect on work overload, work overload has a significant positive effect on work stress, and work overload has a significant effect on the effect of perceived organizational support on work stress experienced by employees of CV. Skipperwebs in Malang City.

Analysis Of The Effect Of Individual Characteristics And Organizational Communication On Teacher Performance Moderated By Conflict Management

Prambayu Candra Kirana — 2023-03-31

This study aims to determine the effect of Individual Characteristics and Organizational Communication on Teacher’s Performance and the role of Conflict Management as a moderating variable. The population in this study were all educators who worked at SMK Muhammadiyah 03 Singosari. The sampling technique used in this research is Total Sampling with 55 respondents. And the data is processed through the Smart Partial Least Square (PLS) software.The results of this study indicate that a better individual characteristics may enhance individual performance, as well as better organizational communication may enhance individual performance. It was also found in this study that conflict management moderates individual characteristics and individual performance. As well as conflict management moderates organizational communication and individual performance in teachers at SMK Muhammadiyah 03 Singosari.

Implementation Of Transformational Leadership And Organizational Commitment In The Development Of Human Resources From The Perspective Of Organizational Culture

Achmad Mustofah Akbar Wardana — 2023-03-31

This research discusses the implementation of transformational leadership and organizational commitment in the development of human resources (HR) from the perspective of organizational culture. The research was conducted at a UNISMA hospital company by collecting data through interviews, observations, and documentation consisting of the director, head of HR, head of Medicine and Midwifery section, Head of Spirituality.

The results of the minor proposition show that proposition one: Transformational leadership based on Surat Al-maidah is able to care for all employees of UNISMA Hospital, proposition two: Surat Al-maidah-based organizational commitment is able to create a competitive work nuance of UNISMA Hospital, and proposition three: family-based HR development is able to create employees with character at UNISMA Hospital. Then, the major proposition was found that Islamic-based transformational leadership behavior was able to create organizational commitment and human resource development in order to improve the organizational culture of UNISMA Hospital

Based on the results of minor propositions and major propositions, it is recommended that UNISMA Hospital pay attention to the organizational culture built and strengthen transformational leadership in HR development. This can increase organizational commitment and employee performance in achieving organizational goals. In addition, this research can be a reference for other companies in developing human resources and paying attention to organizational culture as an important factor in organizational success.

The Effect Of Work-Family Conflict And Workload On Work Stress Of Female Nurses At Dr. Soeroto Ngawi Hospital Moderated By Hardiness

Laily Ainur Rofiqoh — 2023-03-31

The aim of this research was to determine the effect of work-family conflict and work load on job stress of female nurses in Dr Soeroto Ngawi hospital which is moderated by hardiness. The research design in this research is descriptive quantitative. The population in this study were all female nurses who have married customers.. The sampling technique in this study used "Non Probability Sampling", and the sampling method in this study was " Saturated Sample (Total Sampling) or Census”. Respondents in this study were 69 people. Data is processed through SPSS for Window and Smart Partial Least Square (SmartPLS) software.

The results showed that 1) work-family conflict has a significant positive effect on job stress 2) work load has a significant positive effect on job stress 3) hardiness can moderate effect of work-family conflict on job stress 4) hardiness can moderate effect of work load on job stress of female nurses in Dr Soeroto Ngawi hospital.

The Effect Of Downsizing On Turnover Intention With Organizational Commitment As A Mediating Variable

Salwa Saesabillah — 2023-03-31

The researchers at Exel Mandiri Inovasi set out to learn how layoffs affected their workers' intentions to leave the company and found that the presence of strong organizational commitment had a mediation role. Exel Mandiri Inovasi Company personnel made up the sample population (n=69). Total sampling was used to calculate the sample size, and we found that we needed 69 samples to adequately represent the population. This research used a "Saturated Sample (Total Sampling) or Census" sample approach and a "Non Probability Sampling" sampling method. There were a total of 69 participants in this research. Smart Partial Least Square (SmartPLS) and SPSS for Window are used to analyze the data. The findings demonstrated that downsizing has an effect on turnover intent. Lowered employee dedication to the company is another negative consequence of massive downsizing. An increased level of dedication to the company has been shown to reduce the likelihood of employee turnover. With regards to Exel Mandiri Inovasi Company's goal to turn over new leaf, organizational commitment functions as a go-between.

The Effect of Work-Life Balance On Organizational Commitment And Its Implications For Job Satisfaction

Nikmatul Azizah — 2023-03-31

This study aims to determine the effect of Work-Life Balance on Organizational Commitment and its Implications for Job Satisfaction. The purpose of this study was to determine the effect of work-life balance on job satisfaction mediated by organizational commitment by conducting a study on production employees I PT. Batu Karang in Malang. The population in this study were production employees of PT Batu Karang in Malang. The sampling technique in this study used "nonprobability sampling", and the sampling method in this study was "total sampling". Respondents in this study were 66 people. Data were processed through SPSS for Window software and Smart Partial Least Square (SmartPLS).
The results showed that work-life balance has a positive and significant effect on job satisfaction. Organizational commitment affects job satisfaction. Work-life balance has a positive and significant effect on organizational commitment. Work-life balance has a positive and significant effect on job satisfaction mediated by organizational commitment of production employees I PT. Batu Karang in Malang.

The Influence Of Leadership Style, Job Satisfaction, And Work Discipline On Employee Performance At PT. Pelabuhan Indonesia I (Persero) Tbk Medan

Andre Masago Manik — 2023-03-31

This research was conducted with the main objective of testing whether leadership style, job satisfaction and work discipline have an influence on the performance of each of these employees. The employees studied are related to PT Pelabuhan Indonesia Tbk Medan. For this reason, in order to produce relevant research results, this research was compiled on the basis of a descriptive quantitative approach, meaning that the testing process will be carried out with survey results also analyzed using various tests. The test is to be able to answer the formulation of the problem then it is done with multiple regression analysis. The results show that overall has a positive influence. These results are presented in the results of the F test and T test stating that they have a positive and significant influence on employee performance. The influence between variables simultaneously is 55.9% or 44.1% is influenced by other variables. These results explain that the better the process of company leaders will result in job satisfaction which will also have an impact on discipline. For this reason, when a company wants to achieve the best employee performance, a leadership strategy is needed and maximizes discipline and employee job satisfaction.

The Effect Of Work Performance, Work Loyalty And Work Discipline On The Promotion Of Employee Positions In The Quality Control Section At PT Sas Kreasindo Utama Tegal

Setyowati Subroto — 2023-03-31

This study aims to determine the influence of work performance, work loyalty and work discipline on promotion at PT SAS Kreasindo Utama Tegal. This study used quantitative methods, obtained primary data from the distribution of questionnaires to 46 employees in the qu ality control section using saturated sampling techniques or census methods. data tested for validity, reliability test, analysis of the Consecutive Interval Method (MSI), classical assumption test consisting of normality test, multicholinearity test, hetero scedasticity test, multiple regression analysis, T test, F test, coefficient of determination test (R2), then processed using the SPSS 22 program. From the results of this study, work performance affects employee promotion , work loyalty and work discipline do not affect employee promotion. There is a simultaneous influence of work performance, work loyalty and labor discipline on the promotion of employees

The Effect of Shift Work and Burnout on Work Stress in Ternate City Hypermart Employees.

Maulidya Humaira Achsan — 2023-03-31

The goal of this study is to determine the effect of shift work and burnout on work stress on Hypermart employees of Ternate City. The sample of this research is 40 employees. Data analysis used multiple regression models and statistical packages for social scientists (SPSS) to test hypotheses. The results showed that shift work had a negative and significant effect on work stress. Burnout had a positive and significant effect on employees. Shift work and burnout simultaneously have a positive and significant effect on work stress. Managers can pay more attention to work shifts, by adding work shifts in order to lighten the workload borne by employees so that work stress on employees is reduced. Taking into account the workload between women and men. Giving sanctions to employees who sometimes rarely come in or just relax during working hours further enhances direction on preventing work stress to create better performance.

Digital Transformation, Work From Home On The Performance Of Culinary MSMES In Indonesia After The Pandemic

Tutty Nuryati — 2023-03-31

The purpose of this study is to find out how big the correlation is digital transformation, work from home, to the performance of MSMEs culinary in Indonesia after the COVID-19 pandemic online food ordering. In this study using quantitative methods by using descriptive methods. The number of samples used in this research paper is a total of 133 respondents from the performance of MSMEs. This research uses Smart PLS 3.0 software. such as the following: Digital Transformation has a positive and insignificant effect on MSME Performance. Work From Home has a positive and significant effect on MSME performance. Based on the test results

If Occupational Safety and Occupational Health Affect Employee Performance?

Mustafidah Mahardhika — 2023-03-31

The objective of this research is to examine the effect of occupational safety and occupational health variables on employee performance at PT. PLN ULP Nganjuk. Using a quantitative research method approach, those effect is tested by multiple linear regression analysis. Several research instruments are used to collect research data. The instruments used in this research are questionnaires and documents. As a result, occupational safety variable affects employee performance. And so do occupational health variable, these variables have an influence on employee performance.

The Effect Of Work Placement, Career Development, And Work Stress On Employee Performance: A Case Study Of One Of The Banking Sectors In Pematangsiantar

Ridha Az Zahra Syafitri M — 2023-03-31

The current study aims at analyzing and finding out the effect of work placement, career development, and work stress on employee performance in the head office of one of the banking sectors in Pematangsiantar. 75 people were chosen as the sample using a non-probability sampling technique from 75 people of the population. Analytical Linear Regression was employed as the analytical method with a significance level of 5%. The results have revealed that simultaneously work placement, career development, and work stress have a significant effect on employee performance at one of the banking sectors in Pematangsiantar. The partial test showed that both work placement and career development variables have positive and significant effects on employee performance, whereas work stress has a negative and significant effect on employee performance at one of the banking sectors in Pematangsiantar. Partially, it can be seen that work placement is the most dominant variable influencing employee performance at one of the banking sectors in Pematangsiantar. The determinant result of the coefficient R² is 0,577, which means that 5,77% of the employee performance factors can be explained by the variable of employment placement, career development, and work stress, while the remaining 42,3% can be explained by other variables that were not examined in this research.

The Effect Of Work Risk, Workload And Work Safety On Employee Performance At Ternate City Fire Department

Tarysa Marshanda — 2023-03-31

This research was conducted with the aim of knowing and analyzing the effect of work risk, workload, and work safety on employee performance. Research data was collected using a questionnaire distributed to 79 respondents who work as field operations personnel at the Ternate City Fire Department. The model testing technique uses multiple linear regression. Hypothesis testing tool using SPSS software. The results showed that work risk and workload had a positive and insignificant effect on employee performance, while work safety significantly affected employee performance. Organizational leaders must identify the factors that cause work accidents and work to create conditions that can make employees perform better.

The Effect Of Digital Marketing And Service Quality On Customer Satisfaction And The Role Of Word Of Mouth As A Moderating Variable

Wahyuningsih — 2023-03-31

This research was conducted to analyze the effect of marketing and service quality on customer satisfaction and the role of word of mouth as a moderating variable. The researcher took the place of research at the East Java Regional Development Bank, Banyuwangi Branch. The objects in this study are digital marketing (X1), Service Quality (X2), Word of Mouth (M), Customer Satisfaction (Y). the subjects that the researchers have prepared are customers at PT Bank Pembangunan Daerah Jawa Timur Tbk. Banyuwangi Branch. The sampling technique, of course, uses the Non Probability Sampling method with the same dose for each population prepared. Classifying research by attracting 170 respondents who are categorized as customers at Development Banks, especially in the Banyuwangi area, East Java. By utilizing primary data and secondary data for the preparation of this study, both of which have their own data cycles. Primary data obtained from interviews, as well as distributing questionnaires, observations etc. While secondary data was obtained from previous research. The results obtained in this study include; 1) digital marketing has a significant influence on consumer satisfaction. 2) word of mouth can strengthen customer satisfaction.

Hedonic Conformity and Impulsive Tendencies towards Consumptive Behavior in Central Ternate City Community Mediated by Consumptive Lifestyle

Mizwar Sapsuha — 2023-03-31

This research explores the relationship between hedonic conformity, impulsive tendencies, consumptive lifestyle, and consumptive behavior among individuals in Central Ternate. The sample for this study was selected using Purposive Sampling, and data was collected through observation, interviews, and questionnaires. The Partial Least Square (PLS) approach was used for data analysis. The study's findings indicate that hedonic conformity and impulsive tendencies have a significant and positive impact on consumptive behavior. Additionally, the study supports the idea that the consumptive lifestyle variable can mediate the relationship between hedonic conformity and consumptive behavior. However, the study does not find evidence to support the idea that the consumptive lifestyle variable can mediate the relationship between impulsive tendencies and consumptive behavior. Overall, this research provides insight into the factors that contribute to consumptive behavior among individuals in Central Ternate.

The Role Of Product Quality, Brand Image, And Pricing In Purchasing Polygon Bicycles

Dyah Suswanti Respatiningtias — 2023-03-31

In the era of globalization and the Covid-19 pandemic as it is today with the development of the times, technology, and sports and transportation facilities, bicycles are in demand and sought after by enthusiasts and consumers. The purpose of this study is 1).To determine the effect of product quality on consumer decisions in purchasing polygon brand bicycles in Nganjuk city 2).To determine the effect of brand image on consumer decisions in purchasing polygon brand bicycles in Nganjuk city, and 3).To determine the effect of pricing on consumer decisions in purchasing polygon brand bicycles in the city of Nganjuk 4). To determine the effect of product quality, brand image and pricing on consumer decisions in purchasing polygon brand bicycles in Nganjuk city.

The type of this research is quantitative research with causal associative research design (cause and effect). The population in this study was 200 people, but the sample used was 133 respondents who were taken with the Slovin formula. While the sampling technique using Probability Sampling. The data collection technique is the questionnaire method. The brand variables studied include product quality, image, pricing as independent variables and consumer decisions as variables.

The results showed that: (1) product quality variable had a partial effect on purchasing decisions, t_count was 3.270 with Sig. 0.002 (2) brand image variable has a partial effect on purchasing decisions, t_count is 2.953 and Sig.0.001 (3) pricing variable has partial effect on purchasing decisions, t_count is 2.365 with Sig. 0.001 (4) variables of product quality, brand image and pricing have a simultaneous effect on purchasing decisions. f_hitung is 8.506 and Sig.0.000.

Implementation Of Risk Management To Anticipate Price Fluctuations In The Sale And Purchase Of Shallot Seeds In Rejoso Sub-District, Nganjuk District

Prasetya Tri Mahendra — 2023-03-31

Risk Management is basically really needed in a business, from large businesses to small businesses. Because implementing risk management will help entrepreneurs know the obstacles that will occur in a business. The shallot seed business is a fairly high level of risk, in this business there are things that need to be known such as depreciation rates, market developments such as fluctuations in prices. By knowing risks like these, it will make it easier for entrepreneurs to make decisions and be able to take action to lead to possible risks that will occur. From this it is also very clear why risk management is very important for the development of this business. Talking about the shallot seed business, there are several stages of risk management that can be applied, namely: (a) risk identification, (b) risk analysis, (c) risk control. By carrying out these steps it will be possible to help overcome risks in the shallot seed business. Because considering the level of price fluctuations and the rate of depreciation on shallots is very unstable. It is hoped that shallot seed entrepreneurs know about risk management so that they can assist in running the business.

Analysis Of The Empowerment Of Zakat Funds In Improving The Welfare Of Fishermen In Sukabangun Village, Ketapang Regency

Alya Khadija — 2023-03-31

This study aims to find out: 1) The pattern of empowering zakat funds in Sukabangun fishermen, 2) The condition of the fishermen's economic welfare after the zakat fund empowerment program.This research is a field research with a qualitative approach and descriptive method. Primary data sources and secondary data. Primary data are 5 fishermen and 1 head of BAZNAS while secondary data are documents, books, journals and mass media publications related to the research focus. Data collection techniques are observation, direct interviews with interview guide tools, and documentation. The results of this study indicate that the pattern of program empowerment is carried out in the planning stage by conducting RKAT (Year Budget Work Meeting) for economic empowerment programs. the implementation stage of the program by submitting requests for assistance after which the needs and economic conditions are examined. The Evaluation Phase holds routine meetings once a month until the mustahik becomes independent without assistance from a companion. the condition of fishermen's welfare after the empowerment program, before there was assistance from BAZNAS, fishermen's capital was very difficult to meet family needs because they had to rent a boat with one of the fishermen's bottom. . The change after receiving zakat is income, mustahik becomes munfiq and creates group brotherhood. It is hoped that Baznas Ketapang Regency will conduct training in marketing fisherman business products.

Business Model Canvas Formulation In Bee Honey UMKM Asgar

Iis Nurdanilah — 2023-03-31

The development of entrepreneurship in Indonesia is currently a trend that cannot be abandoned. The increasing growth of UMKM in Indonesia is quite dominated by the food and beverage industry. Based on data from west Java open data (2021), Garut Regency is the district with the 5th largest number of UMKM in West Java. The role of UMKM in Garut Regency is influenced by the natural resources in Garut Regency. One of them is the Asgar Bee honey business. By using SWOT analysis and Business Model Canvas. Swot analysis is used to analyze the company's internal and external environment of the company combined with the business model canvas. The concept of canvas business model has enormous practical power and will be a consideration for business actors in making decisions on business development efforts. This research was conducted to find out how to design the right Business Model Canvas strategy for Lebah Asgar honey in business model development. The purpose of this study is to find out the Business Model Canvas of Lebah Asgar honey, to evaluate Lebah Asgar honey by analyzing strengths, weaknesses, opportunities and threats, as well as to find out the right business strategy in developing the Lebah Asgar honey business. The research method used is a descriptive qualitative method. In collecting data, researchers used the method of interviewing the owner of Lebah Asgar honey. The results of this study show that Lebah Asgar honey already has all the elements of the Business Model Canvas which is a reference for running a business, but there is still something that needs to be improved or developed again from the nine elements owned by Lebah Asgar honey there are strengths, weaknesses, opportunities, and threats from every element in the Business Model Canvas aforementioned.

The Impact Of Corporate Financial Performance On Dividend Cash During The Global Health Crisis

Yossi Diantimala — 2023-03-31

This study aims to examine the impact of corporate financial performance on dividend cash the global health crisis, the Covid 19 pandemic. As a sample, I employed 4969 firms listed on the India and Indonesia Stock Exchanges to represent emerging markets and London Stock Exchange to represent developed markets for the period 2019-2021. This study applied multivariate analysis to examine the hypotheses. The results show that dividend value decreased at the onset of the global crisis and increase during the year of the pandemic for both emerging markets and developed markets. For emerging markets, corporate financial performance effect dividend cash significantly, however, for the UK, the dividend payment is not determined by corporate financial performance during the crisis. Particularly, all samples, in emerging markets or developed market (the UK region) show the same results that bigger the size of companies, tend to pay more dividend cash during the Covid 19 pandemic in 2020 and 2021.

Inflation, Interest Rates, And Money Supply Against The Jakarta Ismaic Index 30

Ai Rohayani Sriwanti — 2023-03-31

Jakarta iIslamic iIndex i(JII) i30 iis ione iof ithe istock iindices iin iIndonesia ithat icalculates ithe iaverage istock iprice iindex ifor isharia istock. Jakarta iIslamic iIndex i(JII) i30 iconsists iof i30 iliquid isharia istock ibased ion isharia iprinciples. iThere iare imany imacroeconomic ifactors that iaffect istock iindices. iBasically, ithe iability ito iunderstand iand iforecast imacroeconomic iconditions iin ithe ifuture iwill ibe ivery iuseful for iinvestors iin imaking iinvestment idecisions.This istudy iaims ito ianalyze ithe ieffect iof iInflation, iInterest iRates iand iThe iMoney iSupply on iteh iJakarta iIslamic iIndex i(JII) i30. iThis iresearch imethod iis iquantitative.The idata isource iis isecondary idata iin ithe iform iof ia itime series iof i84 isamples.The idata icollection itechnique iis idocumentation. iThe idata ianalysis itechnique iused iis imultiple ilinear ianalysis iwith data iprocessing iused ithrough ithe iSPSS i25 iprogram. iThe iresult ishowed ithat iInflation ihas ino ieffect ion ithe iJakarta iIslamic iIndex (JII) 30, ithis ican ibe iseen ifrom ithe iacquisition iof ithe iInflation isignificance ivalue iof i0,427 i> i0,05 iwhich imeans itheat iif ithere iis ian increase ior idecrease iin ithe iInflation irate, iit iwill inot iaffect ithe iincrease ior idecrease iof ithe iJakarta iIslamic iIndex i(JII) 30.iMeanwhile, the iInterest iRate iand iMoney iSupply iaffect ithe iJakarta iIslamic iIndex i(JII) i30. iThis ican ibe iseen ifrom ithe iacquisition iof ithe ivalue iof interest irate isignificance iof i0,000 i< i0,05 iand ithe iacquisition iof ithe isignificance ivalue iof ithe iMoney iSupply iof i0,000 i< i0,05 meaningithat iif ithere iis ian iincrease iin ithe iInterest iRate iand iMoney iSupply, iit iwill iaffect ithe iincrease ior idecrease iin ithe JakartaiIslamic iIndex i(JII) i30.

The Effect Of Funding Decisions, Dividend Policies And Investment Decisions On The Value Of The Company In Manufacturing Companies Listed On The Idx For The Period 2016-2020

Alma Novitasari — 2023-03-31

This research was made with the aim of knowing the effect of funding decisions, dividend policies and investment decisions on company value in manufacturing companies registered in BEI for the 2016-2020 period. The type of research used in this research is quantitative research with a descriptive approach. The research sample was obtained by purposive sampling method. Data for the study population were 193 Manufacturing Companies and 15 Manufacturing Companies were obtained as samples with an observation period of five years. The data analysis technique used is multiple linear regression. The results of this study are that partially Funding Decisions have no significant effect on Firm Value, Dividend Policy has a significant influence on Firm Value, while Investment Decisions have a significant effect on Firm Value. Simultaneously Decisions, Funding Dividend Policy and Investment Decisions have a significant effect on Firm Value.

Analysis Of The Ability Of Regional Original Revenue In Financing Regional Expenditure Of West Sumba Regency Government In 2017-2021

Maria Barek Manuk — 2023-03-31

The purpose of this study is to find out in detail how the ability of local revenues to finance regional expenditures. the object in this study is the government of West Sumba Regency. The type of data used is secondary data and primary data. Secondary data was obtained from BPS NTT, while primary data was obtained from the research location, namely the West Sumba Regional Development Planning Agency. This study used data analysis techniques using four financial ratio analysis, namely: the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of PAD effectiveness, and the ratio of financial efficiency. Regional. Based on regional financial analysis with 4 ratio calculations, it shows that from 2017-2021 the ratio level is less and very effective.

Country Of Origin And Perceived Quality: Moderation Role Of Consumer Ethnocentrism

Syahrul Ramadan Abdurrahman — 2023-03-31

The aims of this study were: (1) To analyze the effect of country of origin on perceived quality, (2) To analyze the effect of country of origin on perceived quality moderated by consumer ethnocentrism. The number of samples in this study were 150 respondents with the criteria of having bought and used products from the Wardah’s brand and domiciled in the city of Ternate. The test tool used is simple linear regression analysis using the Statistical Package for Social Science (SPSS) 25 as a statistical test tool. The results of this study indicate that: (1) country of origin has an effect on perceived quality, and (2) consumer ethnocetrism does not affect and does not strengthen the influence of country of origin on perceived quality. Suggestions for future researchers who will examine similar things in order to improve all the deficiencies that exist in this study are: (1) retest using other test tools such as Smart PLS, Evius and others, and (2) develop variables research that allegedly affects perceived quality.

Financial Literacy Education In Improving Family Welfare In Wangel Village Aru Islands District

Trisna Sary Lewaru — 2023-03-31

This community service activity was carried out in Wangel Village, Aru Islands Regency. The aim is to provide education for families (households) and the community in managing household finances more effectively, optimally and responsibly in order to improve family welfare and maintain family harmony. This activity took place in a hybrid manner with 71 online participants and 15 offline participants. The education carried out in this activity was provided by 3 presenters. And the results of this community service activity are in the form of understanding and knowledge of the participants about planning, financial management, and regular family financial records so as to improve family welfare.

Measurement of Hard Competency Through Self Assessment In Employees of PT Industri Kereta Api (Persero) Madiun

Rara Sakti Yuwanda Putri — 2023-03-31

This internship report has been compiled with the aim of explaining the assessment activities carried out by the Human Resources division called "Self Assessment Hard Competency", which is an assessment to measure the level of hard competency / hard skills of all employees at PT Industri Kereta Api (Persero). through Self Assessment activities. The implementation of the Certified Student Internship Program (PMMB) batch 2 in 2023 starts from October 2022 until the end of March 2023. Data collection comes from observations, interviews, field activity reports, documentation results, and articles from previous researchers. The results of the internship show that by carrying out the hard competency assessment based on self-assessment, it will make it easier for HR to map skills (capabilities), especially the technical capabilities of employees and to monitor the level of competency they have achieved. Later these results will be evaluated for the purpose of developing the company's human resources, training/training needs, as well as the need to increase employee career paths.

Human Resources As A Human Asset In PT. Citra Prestasi Gemilang In Malang

Ia Dhiba Achva — 2023-03-31

Human resource accounting is a bookkeeping method which recognizes human beings as valuable assets. Unfortunately there are still many organizations that think that human resources are a burden that must be borne. PT. Citra Prestasi Gemilang is a service company in Malang City that has implemented human resource accounting. This study aims to find out how human resource accounting treats assets. This study uses a qualitative descriptive method with data collection using observation, interviews, and documentation techniques. The research results obtained in the form of the application of human resource accounting in companies bring benefits that are felt both in terms of human resource competence and materially.

Analysis Of The Application Of Human Resources Accounting To Profitability In The Company's Financial Statements At PT. Khatulistiwa Mulia Indonesia

Achmad Chaedar Yasin Bakhtiar — 2023-03-31

Current economic growth can have an impact on the rise in Profitability in a government agency's or a company's Financial Statements. The purpose of accounting is to provide a method for calculating and reporting economic data for use in decision-making within an organization. Since the 1960s, people have been talking about the latest innovations in accounting, particularly in what is known as Human Resource Accounting (ASDM) or Human Resource Accounting (HRA). Accounting theory development gave rise to ASDM, with the difference being that ASDM's growth has continued to focus on human resources as both a source and a component of a company's success. Human Resource Accounting is defined as the process of identifying data about Human Resources and disseminating this data to relevant parties (Belkaoui, 1995). The definition of Belkaoui itself means Human Resource Accounting aims to identify the value of Human Resources, Measuring human costs and values contributed to the company, and assessing the influence of understanding this information and its impact on human behavior towards an organization and on the financial profitability of the Company. This study used a descriptive qualitative method of data analysis and was conducted at PT. Khatulistiwa Mulia Indonesia in Malang, East Java. In order for accurate bookkeeping and a clear presentation of all the information gathered, the firm must first establish a system for recording and organizing all of the data it collects.

Analysis Of The Role Of Village-Owned Enterprises In Efforts To Increase The Original Income Of Ngadireso Village

Lucky Ardiansyah — 2023-03-31

The Indonesian government chose village-owned enterprises (BUMDes) as one of the solutions to improve rural development. The purpose of this study was to find out the development strategies and constraints for development in Ngadireso Village, Poncokusumo District, Malang Regency through Village Owned Enterprises (BUMDes) in an effort to increase Village Original Income (PADes). This research method uses qualitative methods with a descriptive approach. The setting in this study is Ngadireso Village, Poncokusumo District, Malang Regency. It can be concluded that in developing the role of BUMDes Mitra Karya does not yet have a mature business strategy BUMDes Mitra Karya has made several efforts to increase Village Original Income (PADes). BUMDes Mitra Karya has 4 Business Units such as the WISLIC (Clean Water) Business Unit, Environmental Cleaning Business Unit, Car Wash Business Unit (Katar), and Tourism Village Business Unit. Out of the 4 business units managed by BUMDes Mitra Karya, only 3 business units are already running, such as clean water business units, environmental cleaning business units, and car wash business units, while the tourism village business units have not yet started because they are still constrained by capital so they manage existing tourist objects. not yet realized.

The Use Of E-Commerce My Pertamina For Business As An Effort To Improve Customer Satisfaction

Sukma Yulia Putri — 2023-03-31

This internship report was created to explain the implementation of the marketing strategy for the sale of industrial products for the Oil Fuel (BBM) and non-Fuel Oil (BBM) industries such as Asphalt and petrochemical products at PT Pertamina Patra Niaga Regional Central Java using the My Pertamina For Business Application. Implementation of the Certified Student Internship Program (PMMB) batch 2 of 2023 starts from March 2022 to September 2022. Data collection uses observations, interviews, field activity reports and documentation.

From the results of the internship it is known that one of the sales strategies is to use My Pertamina For Business which is to facilitate the transaction process for Agents and Distributors of Industrial and non-Fuel Petroleum (BBM) products in the hope that satisfaction with service can make existing collaborations achieve goals for both short term goals and long term goals.

UKM - Trade Abdijaya Studio Singosari

Rara Sakti Yuwanda P — 2023-03-31

Management Application Studies is one of the courses taken by students majoring in Management at Widyagama University Malang. Students are directed to do service for 1 month in one of the UKM (small & medium enterprises). One of the UKM that we have used as research material is Abdijaya Studio Singosari. UKM is engaged in trade by selling various kinds of figures and trophies. On the other hand, this UKM also provides photo studio services to printing. From the results of this dedication, students are expected to be able to collect research data and be able to find out the advantages and disadvantages of the business which can later be drawn conclusions and suggestions that can support the development of UKM in the future. The method used in this research is the observation method, the interview method, and the library method.

UMKM Tent Rental "Shankara Rent Adventure"

Teguh Ramajaya Nainggolan — 2023-03-31

This research was conducted to determine the factors of restriction (obstacles) in the development of Micro, Small and Medium Enterprises (UMKM) in the city of Malang. the research object is a tent rental place "SHANKARA RENT ADVENTURE" which operates in the service sector which is located on Jl. MT Haryono No.180a, Dinoyo, Kec. Lowokwaru, Malang City, jawa timur. The method used is a qualitative research method with a descriptive approach. Based on the research results, data was obtained that the factors that inhibited the development of the "SHANKARA RENT ADVENTURE" tent rental place were the quality factors of human resources (HR), media for promotion, and marketing, as well as financial management. From the results of the research above, then it can be explained that the tent rental place "SHANKARA RENT ADVENTURE" is not supported by local government agencies, especially the cooperative and MSE services and banking. This is a major obstacle to the development of a tent rental place "SHANKARA RENT ADVENTURE" in addition to the quality of human resources and media promotion of results From the description above, it can be concluded that the role of the government and banking is needed for the development of small industries in addition to support from other stakeholders.

Comprehensive Research Report Management Application Study In UMk Manufacturing Batik Blimbing Malang

Rizki Dwi Ariyanto — 2023-03-31

This home business or what is often called a home industry is a company that is included in a manufacturing company because where plain cloth will be changed and designed into various batik cloths, not only that, Batik Blimbing Malang also produces various accessories such as bangkiak, batik bracelets, cloth brooches and many more. Batik Blimbing Malang was founded in 2011 by Mrs. Wiwik Winarsih who is located at Jl. Candi Jago no. 6 Blimbing, Malang. This Batik Blimbing business was started by Mrs. Dra Wiwik Winarsih in 2009 and inaugurated in 2011. As well as various problems experienced by Batik Blimbing MSMEs, namely not knowing whether to rely on manual bookkeeping of product sales or by using detailed application bookkeeping, because it is private. Then during the production process of written and stamped batik cloth, it is also very influential with uncertain weather at times like this in the Malang City area where it rains every day. There is also a lack of labor in MSME Batik Blimbing Malang. Continuous improvement in all aspects of the business by business owners and workers is certainly a good synergy for Batik Blimbing to become feasible and attract the attention and popularity of the surrounding community.

UMK Manufacturing UD Lancar Mebel

Aldo Naufal Akbar — 2023-03-31

UD. Lancar is one of the MSEs engaged in manufacturing types of furniture and furniture items. This industry produces all kinds of furniture made of all kinds of wood. UD. Lancar was founded by Mr. Kusno, Established on October 10, 1999. This company is an individual company founded with the premise of developing a business and absorbing the available workforce in the Tajinan area. The type of furniture business located at Jln Randu Gading, No 253, RT 03 RW 03 Kec. Tajinan, Kab. Poor. UD. Lancar is one of the many wood mabel industries. The furniture products include tables, chairs, cupboards, doors, windows, etc. As well as the problems experienced by UD Lancar's MSMEs, namely the lack of promotion and raw materials being difficult to obtain. This study uses a qualitative method. The qualitative research method used in this study aims to explain, critically describe, or describe a phenomenon of interaction in society with the intention of finding meaning in its actual context. The type of data used is primary data and the data collection techniques used include; interviews, observations, and note-taking

Management Application Analysis at Cafe Partner Coffee, Lawang

Prambayu Candra Kirana — 2023-03-31

Partner Coffee was established in 2017 and still exists today, there are management problems that occur at Partner Coffee in the form of matters related to human resources, finance, operations, and marketing. Some of these things result in overload, stress, and possible burnout for business owners. Therefore, the research team conducted an analysis to find out the problem solving of the existing problems at Partner Coffee so that each business function can be managed optimally.

Management Application Study At Capela Cafe Malang

Theresia Vania Priscilla S — 2023-03-31

Capella Café is a café or coffee shop located in the Tidar area, Malang, which was only established in March 2022, this company is an individual company founded with the premise of business development. This company runs with simplicity and kinship, even though at first it was based on trust and relationships, but over time, its business has become known to the public.

Application Study Of Service Area Management

Yasmin Kurnia Tote — 2023-03-31

This research was conducted on the date and time as follows:

Place : Moerty Salon, Jl. Trowulan Temple 42-Malang.

Time: 3 months (calculated from the day the research was received at the moerty salon until the final interview).

The basic method of this research uses descriptive qualitative and quantitative analysis methods. Descriptive analysis is a method of examining a status, a group of people, an object that aims to make a systematic description or description of the data obtained.

Strengthening Community Groups And UMKM To Improve The Economy In The Pandemic Era

Ika Rahayu Widiarti — 2023-03-31

This community service aims to explore the condition of micro and small businesses during the COVID-19 pandemic from 4 aspects, namely financial aspects, labour aspects, resilience strategy aspects and government intervention aspects. This research uses a quantitative descriptive analysis method, where data is obtained from questionnaire collection. This research was conducted on active micro and small businesses in Malang City, East Java. The sampling technique used was probability sampling so that it was obtained from 1,052 total population to 80 respondent samples. Research results: First, in the financial aspect, it was found that the majority of all business groups experienced a decrease in sales turnover and business income. Secondly, on the labour aspect, it was found that the small business group was most affected and therefore took more action on the labour aspect, while micro businesses tended not to make changes. Third, in terms of resilience strategies, it was found that the most constraints felt by all business groups were in terms of marketing/selling products. Fourth, on the aspect of government intervention, it was found that of the assistance provided by the government, most business groups have not received assistance, indicating that the assistance provided by the government is still uneven. This research was conducted in the midst of the COVID-19 pandemic situation so that the data collection process was carried out online with limited conditions.

Application of Isak 35 in the Preparation of Financial Statements at Madrasah Ibtidaiyah Mambaul Ulum Karangduren Malang Regency

Irma Ayu Husnaini — 2023-03-31

A non-profit organization is an organization whose main objective is to support non-
commercial public interests. Non-profit organizations include religious organizations,

schools, hospitals and public clinics, community organizations, volunteer organizations,
labor unions. The financial statements of non-profit organizations are different from other
commercial organizations, one of the main differences that arise is in the format of the
financial statements. The research method is a qualitative research method approach to
answer the first problem formulation, while a quantitative descriptive research method is
to answer the second problem. The research location determined by the researcher is at
the Mambaul Ulum Elementary School which is located at JL. Raya golek no. 37
Karangduren Pakisaji Malang, Karangduren, Kec. Pakisaj, Kab. Malang, East Java. Based
on the results of temporary interviews conducted by the author, it was found that the
presentation of financial reports at the Mambaul Ulum Islamic Elementary School was
still simple, namely in the form of financial reports in the form of cash receipts and
disbursements. Madrasa Ibtidaiyah Mambaul Ulum has not presented financial reports
according to accounting standards, namely adopting ISAK 35. The financial statements
made by the treasurer of MI Sunan Ampel are not in accordance with ISAK 35 because
they are very simple, namely recording income and expenses in the general cash book.
For now MI Sunan Ampel's readiness to apply ISAK 35 if it is percentaged, namely 30%,
is still far from ready.

Efforts to Mitigate the Adverse Effects of Internet Access Through the Implementation of a Healthy and Safe Internet Programme at Smp It Al-Zira

Muhammad Aras Prabowo — 2023-03-31

Community service by implementing the Healthy and Safe Internet (INSAN) program is
carried out to overcome the negative effects of internet access on adolescents. Teenagers
are aged 13-18, where the majority of them are in junior high school. The Insan Program
was socialized at Al-Zira IT Middle School located in Candali Village, Rancabungur
District, Bogor. The method used is active participation and talk shows with stages;
Observation, location determination, implementation and reporting. The results found that
there are several factors and causes of students' lack of understanding regarding a healthy
and safe internet. Most of the students at Al-Zira IT Middle School are not familiar with
the internet, so the access they do is just playing social media without knowing the impact
and benefits. Based on these problems, the Nahdlatul Ulama Indonesia University (Unusia)
Community Service (Pengmas) team implemented a healthy internet program at Al-Zira IT
Middle School.

The Effect of Motivation on Employee Performance at Pt. Tately N.V Bayat Ilir Village Bayung Lincir Palembang

Sudirman — 2023-03-31

The purpose of this reaserch is to find out and describe the motivation and perpormance of employees at PT. Tately N.V Desa Bayat Ilir Bayung Lencir Palembang and to know and analyze the effect of motivation on performance of employees at PT. Tately N.V Desa Bayat Ilir Bayung Lencir Palembang. This research is a descriptive quantitative research and analysis tool used In this research are simple linear regression is useful to see the direction of the relationship between the variabel bound agains free. For the purpose of answering the purpose number 2 statistical test t. the correlation coefficient to know how the relationship between variables and coefficients of determination of useful to see the magnitude of the influence of the variable and boud against free.

Village Government Accountability and Transparency towards the Management of Durjela Village Fund, Aru Islands Subdistrict

Hanny S. Untayana — 2023-03-31

This study aims to analyze the Accountability and Transparency of Village Fund Management in Durjela Village, Aru Islands District, Aru Islands Regency with Permendagri No. 113 of 2014. The location of this research was Durjela Village, Aru Islands District, Aru Islands Regency. Accountability is a government responsibility to report and present activities that have been carried out to the community. This accountability is carried out so that the government can be transparent with the commitments that have been formed in its implementation. The data collection technique used was semi-structured interviews. Interviews were conducted with the village government who ran the administration and the Village Consultative Body (BPD) as representatives of the community, totaling 9 informants. The results of this study indicate that the financial management of the Village Fund implemented by the village government of Durjela Village is in accordance with applicable laws and regulations. Transparency carried out by the Durjela village government uses digital information media, besides that there is also an information board placed at the Village Office. Although the management of the Village Fund carried out by the village government is very good, the community's understanding of the transparency and policies of the Village Fund carried out by the village government is still low.

The Effect of Audit Opinion and Audit Findings on the Level of Disclosure of Local Government Financial Statements at Regency / City in Maluku Province 2016-2021

Rosa Evalin Pattipawaey — 2023-03-31

This study aims to empirically examine the effect of audit opinion and audit findings on the level of disclosure of financial statements of district / city local governments in Maluku province. This study uses secondary data, namely the audit reports or local government financial reports by BPK-RI in 2016-2021. The sample used in this study amounted to 30 consisting of 5 districts / cities in Maluku province that have not been able to get an unqualified opinion (WTP). The data were processed using the SPSS version 22 application. This study shows that audit opinion and audit findings have no effect on the level of disclosure of district / city government financial reports in Maluku province.

Training on Biomass Waste Biobriquettes Alternative Fuel Making for Youth Organisations in Lampar Village, Tamansari District, Boyolali Regency

Unna Ria Safitri — 2023-03-31

Lampar village has abundant natural potential in the form of coconut trees. Until now, the utilization of coconut trees has not been maximized, both fruit, shell and leaves. Based on these circumstances, Lampar village was chosen as the location for the field work lecture. The method used in the form of training with the following stages: (1) observation, (2) socialization, (3) Training. This service activity was carried out on January 31, 2023 which aims to exploit the potential of local resources that have an impact on improving the community's economy. From these activities, the community is able to process coconut shell waste into briquettes.

Analysis Of The Application Of Good Corporate Governance (GCG) And Corporate Social Responsibility (CSR) To The Company's Financial Performance

Alean Kistiani Hegy Suryana — 2023-03-31

This study aims to determine the effect of Good Corporate Governance consisting of managerial ownership, institutional ownership, independent board of commissioners, audit committee and Corporate Social Responsibility on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research method uses a deductive-inductive method with a population of banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with secondary data used in the form of annual reports of banking companies which can be accessed through the website www.idx.co.id for the 2016-2020 period. The data analysis technique used is descriptive analysis, classical assumption test consisting of normality test, autocorrelation test, multicollinearity test and multiple regression analysis. The results of this study managerial ownership, institutional ownership, independent board of commissioners, audit committee and Corporate Social Responsibility partially (t-test) have no effect on the financial performance of banking companies (ROE). Based on the F test, GCG and CSR have a significance value of 0.022 < 0.05 which simultaneously affects the financial performance of banking companies.

Effect Of Service Quality On Customer Satisfaction Kia Laundry Study In Kampung Baru, Bandar Lampung

Endang Aferiyanti — 2023-06-05

This research was conducted to determine the effect of service quality on customer satisfaction at Kia Laundry in Kampung Baru, Bandar Lampung. In his research method, researchers used quantitative methods, with a sample population of 125 customers using a purposive sampling technique. Using multiple linear regression analysis as technical data analysis. From closing the research simultaneously shows the quality of service which includes a variety of physical evidence, empathy, responsiveness, reminders, guarantees have a positive and significant effect on customer satisfaction. While the results of the study partially only responsiveness and reliability variables which have no effect on customer satisfaction, while physical evidence, empathy and assurance have an influence on customer satisfaction. The coefficient of determination Adjust R Square (R2) on the magnitude of the service quality variable in showing its effect on customer satisfaction is 35.6%, while the remaining 64.4% can be indicated by other variables not measured in this study. This is directly related to customer satisfaction regarding experience, honesty, security, and patience in responding to all customer complaints. Match services are carried out swiftly and precisely, so that customers have a sense of security. Thus, the better the guarantee provided by Kia Laundry, the higher customer satisfaction will be.

The Effect Of Cyberloafing And Work Stress On Teachers And Education Performance

Nur Kholisotur Rohmah — 2023-03-31

This study aims to examine the effect of cyberloafing and work stress on the performance of teachers and education staff. This type of research uses a quantitative approach. The number of samples used was 38 respondents. Sources of data in this study were obtained from distributing questionnaires (primary data). The collected data were analyzed using path analysis. The results of this study are that cyberloafing has a significant negative effect on the performance of teachers and education staff. Work stress has a significant negative effect on the performance of teachers and education staff. Work stress does not mediate the effect of cyberloafing on the performance of teachers and education staff.

Analysis of the Influence of Financial Performance and Exchange Rates on Share Prices in Manufacturing Companies Listed on the IDX 2018-2021

Anya Peditha — 2023-03-31

This study aims to find out how financial performance and exchange rates affect stock prices in manufacturing companies listed on the IDX in 2018 – 2021. The data used in this study uses panel data with time series for the last four years. The best regression results use fixed effect models. The results showed that the variable Current ratio, Debt to equity ratio, Price earning ratio had a positive and insignificant effect while Return on equity was significant and the exchange rate had a negative but not significant effect on stock prices in manufacturing companies listed on the IDX . This study aims to find out how financial performance and exchange rates affect stock prices in manufacturing companies listed on the IDX in 2018 – 2021. The data used in this study uses panel data with time series for the last four years. The best regression results use fixed effect model. The results showed that the variables Current ratio, Debt to equity ratio, Price earning ratio had a positive and insignificant effect while Return on equity was significant and the exchange rate had a negative but not significant effect on stock prices in the company

Analysis Of The Effect Of Exports, Imports And Foreign Debt On Indonesian Foreign Exchange Reserves In 2011-2021

Burhanuddin Isyah Arwangsa — 2023-03-31

This study aims to analyze the effect of exports, imports and foreign debt on Indonesia's foreign exchange reserves both simultaneously and partially in the 2011-2021 period. The related variables are foreign exchange reserves and the independent variables are exports, imports and foreign debt. In this study using secondary data in the form of time series data obtained from the Indonesian BPS (Badan Pusat Statistik) and Lokadata. The data analysis used is the classical assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test), multiple linear regression and statistical tests (test of the coefficient of determination (R2), t test and F test, using the E-Views 9 application as analysis tool. The results of the partial regression coefficient analysis (t test) show that there is a positive and significant effect of the export variable and the foreign debt variable on the variable of Indonesia's foreign exchange reserves in 2011-2021, while the import variable shows no effect on the variable of Indonesia's foreign exchange
reserves in 2011-2021. The results of the F test analysis show that there is a simultaneous or joint and significant effect of the variables of exports, imports and foreign debt on the variable of Indonesia's foreign exchange reserves in 2011-2021.

Influence Of Independence And Fee Audit On Audit Quality

Fadlur Rohman — 2023-03-31

This study aims to empirically examine the effect of independence and audit fees on audit quality. The sample in this study were auditors who worked at Public Accounting Firms (KAP) in Malang and Surabaya. The sampling technique used is purposive sampling with the criteria that the auditor has worked for more than six months. Researchers used data collection techniques in the form of questionnaires. The results of the study prove that independence affects audit quality. But the audit fee has no effect on audit quality. There is no effect of audit fees on audit quality because the fees or fees given to an auditor have been regulated by the Indonesian Institute of Certified Public Accountants (IAPI).

Determinant of Banking Capital Structure in Indonesia

Ilham Bagus Purnomo — 2023-03-31

This study aims to analyze the effect of profitability, liquidity, Non Performing Loans (NPL), and inflation on the banking capital structure during 2015-2020. There are 48 companies as population and the samples obtained 39 companies that fit the criteria by using purposive sampling method. Data analysis technique used panel regression. The best model chosen is the Random Effect Model (REM). The findings of the study indicate that internal banking factor and external factors such as macro variables that had an effect on the capital structure of banking. Banking internal factors consisting of profitability and NPL have a negative effect on capital structure, while liquidity has a positive effect on banking capital structure. Inflation as a macro variable has a negative effect on the banking capital structure. This study looks for the determinants of capital structure considering the importance of capital structure as one of the criteria for assessing the soundness of a bank. These results contribute to the literature on the soundness of banks in terms of their capital structure and have implications for financial institutions, especially banks in determining policies to be able to maintain their capital structure.

Determinants Of Family Ownership, Leverage, And Disclosure Of Corporate Social Responsibility (Csr) On Tax Avoidance With Institutional Ownership As A Moderation Variable

Debby Mutiara Sagina Sagina — 2023-03-31

The purpose of this study was to analyze the effect of family ownership, leverage, and disclosure of corporate social responsibility on tax avoidance with institutional ownership as a moderating variable. The population in this study are industrial, chemical, and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2021. Determination of the number of samples using purposive sampling method. The method used is a quantitative descriptive approach. Data analysis was performed using Smart PLS 3.2.9. The results of hypothesis testing indicate that family ownership and leverage have an effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance.

Good Corporate Governance, Environmental Performance And Disclosure Of Carbon Emissions

Suzana — 2023-03-31

The study aims to prove and empirically test the effect of good corporate governance (GCG) and environmental performance on carbon emission disclosure. Good corporate governance variables include independent board of commissioners, board of directors, audit committee, institutional ownership, and managerial ownership. The object of this research is mining companies and property companies listed on the Indonesia Stock Exchange (IDX) fot the 2021 period. The sample of this research was obtained using purposive sampling method which was taken from 100 companies that met the criteria from a total of 146 mining companies and property companies in the 2021 period. The analysis model used in this research is a multiple linear regression model. The result showed that the board of directors, audit committee, and environmental performance have a positive and significant effect on carbon emission disclosure. While the independent board of commissioners, institutional ownership, and managerial ownership have no influence on carbon emission disclosure.

Resilience Servant Leadership In Creating Performance Organization

Choirul Anam — 2023-03-31

Organizations are institutions that are formed both formally and non-formally. This cannot be separated from the vision and mission of an organization in achieving goals. The purpose of this study is first to find out the extent of the publication output of "servant leadership" and "organization performance" in 2015-2022, and second, how the results of visualization of servant leadership research trends" and "organization performance. This study used the systematic literature review method with SPIDER and PRISMA techniques to obtain the expected results. Furthermore, the search for the article's source is assisted by Pubish or Perish. Then, to obtain image visualization assisted by Vosviewers software.

The research findings show that 40 relevant articles were reviewed after reducing the article using the SPIDER and PRISM techniques. Second, the correlation of servant leadership during the period 2019 to 2021 can be related to leader-member exchange, human resource management, customer orientation, innovative service behavior, and proactive personality. Then, research methods can be followed up using multilevel analysis, meta-analysis, and scale development methods.

The Impact of Fundamental Factors on The Share Price Of Manufacturing Companies in the Pulp and Paper Sub-Sector on the Indonesian Stock Exchange 2017-2021

Teguh Ramajaya Nainggolan — 2023-06-05

This research aims to obtain the empirical evidence about inflation effect, interest rates, exchange rates, price to earnings ratio (PER) and return on equity (ROE) about Stock Price of Manufacturing Companies in Pulp and Paper Sub-Sector on Indonesia Stock Exchange (IDX). This research uses time series data, that is data from 2017 to 2019. The results of this research indicate that the price to earnings ratio (PER) variables, and return on equity (ROE) variables partially influence stock price of manufacturing companies in Pulp and Paper sub-sector on Indonesia Stock Exchange. Whereas the inflation variables, interest rates and exchange rate has no partial effect on stock price of manufacturing companies in Pulp and Paper sub-sector on Indonesia Stock Exchange. Simultanesously, all variables namely inflation, interest rates, exchange rates, price to earnings ratio (PER) and return on equity (ROE) affect the stock price of manufacturing companies in Pulp and Paper sub-sector on Indonesia Stock Exchange. The implication of this research is the investors can consider about inflation, interest rates, exchange rates, price to earnings ratio (PER) and return on equity (ROE) in making decisions of stock investment in order to minimize all the risks and maximize the profits.

Internal Control System On Drug Inventory

Hurin Febriliyanti — 2023-06-05

In general, a trading company can be defined as an organization that carries out business activities by buying goods from other parties or companies and then reselling them to the public, in order to get as much profit as possible. It can also be interpreted as a company that requires various types of products or goods that will be sold for consumer purposes without changing the form. Initially, the company first buys various products as needed, maintains its inventory, and distributes the products it has to customers through a buying and selling transaction. From there, trading companies get as much profit as possible, namely from the difference between the selling price and the purchase price of the products that have been sold to consumers. Internal control is an important thing that must be done by an organization so that abuse does not occur. This is intended so that the organization's assets can be protected and prevent fraud from occurring. In addition, this internal control is also intended so that all established rules are implemented by all staff of the organization. One type of control that must be carried out in an organization is control of inventory, because inventory is one of the sources of income. Inventory is one of the current assets that have sufficient risks and need serious management, especially organizations engaged in the pharmaceutical or health sector.

The Impact of Organizational Commitment and Integrity on Organizational Strategy and Good Governance: A Study of Pasuruan City Police

Agus Hadi — 2023-06-10

The purpose of this study was to analyse organisational commitment and integrity to organisational strategy and its implications for good governance. The population in this study were all police officers of Pasuruan City Police, totalling 325 people. How to determine the sample size using the Slovin formula, which resulted in a sample of 73 respondents. The instrument used in this study is intended to produce accurate data, namely by using a Likert scale. The method or method used to analyse and interpret data is descriptive statistical analysis and verification analysis using a variance-based Structural Equation Model or called Partial Least Square (PLS).

The results showed that organisational commitment does not play a role in improving organisational strategy. Integrity plays a role in improving organisational strategy. Organisational commitment plays a role in improving good governance. Integrity plays a role in improving good governance. Organisational strategy plays a role in improving good governance. Organisational strategy does not play a role in mediating the effect of organisational commitment on good governance. Organisational strategy plays a role in mediating the effect of integrity on good governance.

The Influence of Social Support and Competence on Career Development Mediated by Job Performance

Suprihatin Suprihatin — 2024-10-25

This study aims to test and prove empirically the role of social support and competence on career development and improve work performance of the Regional Apparatus Organisation of the Batu City Transportation Office. Theoretically, the results of this study are expected to enrich and complement knowledge in the field of strategic management, so that it can be useful for academics and practitioners.The quantitative approach is used as the main analysis method supported by a qualitative approach. The research population is all employees who are in the Batu City Transportation Office consisting of civil servants, non-permanent employees (Honorary) and Pramubakti. that is 84 employees. All employees were sampled and thus analysed data processing techniques using the Partial learst Square (PLS) based SEM method with SmartPLS software.

The results of this study indicate that: (1) Social support has a direct and significant influence on work performance. (2) Competence has a direct and significant influence on job performance. (3) Social support has a direct and significant influence on career development. (4) Competence has a direct and significant influence on career development. (5) Job performance has a direct and significant influence on career development. (6) Job performance mediates the relationship between social support and career development. (7) Job performance mediates the relationship between competence and career development.