85 articles in this issue
Christina Irwati Tanan, Jimmi Ari Duri
This study aims to determine the externalities of plastic waste and government policies on the problem and processing of plastic waste in Jayapura City in 2017-2019. This data research was conducted at the Jayapura City Environment and Cleanliness Service... see more
Yuniati ., Agus Bagianto
Penelitian ini bertujuan untuk menguji dan menganalisis kompetensi pejabat penatausahaan keuangan dan dukungan manajemen puncak terhadap implementasi akuntansi berbasis akrual dan implikasinya pada manajemen aset dan kualitas laporan keuangan. Penelitian ... see more
Selvi Didik Aryanti, Jajuk Herawati
This research is to find out how the strategy of the Department of Manpower and Transmigration DIY (Disnakertrans DIY) increases employee engagement with the perception of organizational support and compensation through job satisfaction. This quantitative... see more
Wandy Zulkarnaen, Iis Dewi Fitriani, Indra Sasangka
Tujuan dari penelitian ini adalah untuk melakukan kajian berkelanjutan tentang tata kelola Amal Usaha Muhammadiyah yang intinya secara kualitatif dapat memberikan gambaran tentang permasalahan usaha yang dapat dikelola secara lebih efektif dan efisien den... see more
Rulam Ahmadi, Miya Dewi Suprihandari, Dyah Wulansari, Yuli Kurniawati, Mahmudah .
Waste has been a part of human life since the beginning of civilization. Waste is the end result of activities carried out by humans and nature that are wasted and do not have economic value. Waste problems mainly occur in urban areas because of high popu... see more
Iis Dewi Fitriani, Wandy Zulkarnaen, Agus Bagianto
Pencegahan dan pemulihan bencana di Indonesia merupakan salah satu sektor terpenting. Indonesia sebagai negara rawan bencana tentunya harus mampu melaksanakan penanggulangan bencana dengan baik. Hal ini penting agar kerugian yang timbul akibat bencana tid... see more
Ajat Rukajat, Totoh Tauhidin Abas, Ajat Sudrajat
Perekonomian berbasis koperasi mampu memberikan nilai kesejahteraan bagi anggota yang dibangun atas dasar nilai kekeluargaan yang tinggi namun dalam prakteknya tidak sedikit masyarakat yang masih menganggap tidak perlu atau tertarik terhadap perekonomian ... see more
Niken Agriyena, Ifdal ., Nofiald .
Kerajinan tenun dan songket merupakan salah satu warisan seni dan budaya daerah yang mesti dijaga kelestariannya serta berpotensi untuk dikembangkan mengingat kecenderungan pasar yang semakin hari mulai kembali menggemari sektor kerajinan khas daerah. Ten... see more
Jacob Frederik Pattiwael
The use of video conferencing applications in Indonesia during the period of physical distancing or Large-Scale Social Restrictions (PSBB) is increasing. This type of mobile service technology in the mobile communication services taxonomy has experienced ... see more
Muhamad Fariz Ridwan Firdaus, Arry Widodo
In the last few years, Tropicana Slim products have become the top brands in the category of sweetener substitutes for sugar. In addition, there has been a decline in sales of Tropicana Slim products in West Java from 2017 to 2019. The location of this re... see more
Teni Agustina, Nurvi Oktiani, Nurlaela Eva Puji Lestari
For attempting the Quality of Service as a one of marketing strategy, it is an obligation for fulfill all of Customer Expectation, The Company must have bargained service which can be received and felt by consumer, and it is good choices, that the service... see more
Dendi Zainuddin Hamidi, Riki Riswandi, Indra Permadi
Penelitian ini ditujukan untuk mengetahui pengaruh TAM terhadap minat beli siswa kepada perguruan tinggi yang menerapkan blended learning, baik secara langsung maupun melalui variabel sikap. Untuk menjawab tujuan penelitian, dipilih metode penelitian hipo... see more
Damianus Naijes, Stanis Man, Agnes V. Simamora
An organization or institution, either government-owned or private or individual, can achieve good performance or satisfactory results if there is support from the performance of its employees or apparatus. However, in reality, in the Department of Transp... see more
Yayan Sofyan, Marsanto ., Ujang Cepi Barlian
Perencanaan keuangan sekolah diimplementasikan dalam bentuk rencana anggaran pendapatan dan belanja sekolah yang disesuaikan dengan tujuan, visi, misi, dan tujuan sekolah. Peraturan Pemerintah Republik Indonesia Nomor 19 Tahun 2005 tentang Standar Nasiona... see more
Ce Mulya Rizki Anugrah, Ida Royani
Changes in consumer preferences from conventional to internet users, changes in regulations on increasingly challenging macroeconomic conditions and the number of fintech companies are very hard homework for the banking world, especially to serve its cust... see more
Nasridal Patria
Dalam Pengadaan barang dan jasa di ruang lingkup pemerintah Provinsi Sumatera Barat, Pejabat Pembuat Komitmen (PPK) sekaligus berfungsi sebagai Kuasa Pengguna Anggaran (KPA), sebagai KPA tidak memliki persyaratan Sertifikat Keahlian maupun Sertifikat Komp... see more
Agus Koni, Irma Mandasari Hatta, Juhadi ., Wawan Kurniawan, Ade Albayan
The purpose of this study is to analyze the implementation of mudharabah in Islamic bank financing products in order to achieve the goals of Islamic economics. This research uses a descriptive exploratory qualitative approach. This research is a literatur... see more
Opan Arifudin, Juhadi ., Yayan Sofyan, Rahman Tanjung, Fenny Damayanti Rusmana
The purpose of this study was to determine the factors that influence the behavior of using credit cards based on social class, experience and lifestyle of Bank Danamon consumers simultaneously and partially. The method used in this research is inferentia... see more
Puji Wiyono, Milwan ., Ayuning Budiati
This research is not seen from the political context and only looks at the administrative context using qualitative descriptive methods with primary data procedures, secondary data and data obtained from observation by reviewing planning and budgeting doc... see more
Imam Hambali
Produktivitas kerja karyawan merupakan suatu akibat dari persyaratan kerja yang harus dipenuhi oleh setiap karyawan. Setiap organisasi termasuk lembaga pendidikan membutuhkan karyawan yang produktif dalam mencapai tujuan lembaga pendidikan. Persyaratan it... see more
Sandyka Yanuar Saleh, Kusuma Chandra Kirana, Jajuk Herawati
The success of Sewon Wastewater Treatment cannot be separated from the performance of its employees. Productive human resource performance is created if the work environment is conducive, gets appropriate compensation and the company can anticipate work s... see more
Wawan Ruswandi, Rizal Zaelani
Increasing the competitiveness of cooperatives in this modern era is demanded by all parties to carry out optimization activities in increasing the role of cooperatives. So that people with low income levels are currently having trouble finding partners t... see more
Indra Permadi, Eva Fathussyaadah
Social media is an effective means of communication in building marketing communications. The use of social media as a marketing platform must be utilized by MSME entrepreneurs in Indonesia, in increasing survivability and maximizing sales. As a strategic... see more
Uning Fiyati, Yefta Andi Kusnoegroho
Orfyanny S. Themba, Asbi Amin
This study aims to examine the effect of total quality management, work motivation and locus of control on managerial performance. The data was collected through a questionnaire which was distributed directly to the sample with a saturated sample techniqu... see more
Nur Hidayah, Dara Ayu Nianty
This study aimed to describe the sustainable resource management implementation and to analyze the company's actions in allocating environmental costs. The research was conducted from August to November 2020 at PT. Semen Tonasa and PT. Semen Bosowa Maros.... see more
Verawati Kanesia Shaupindo, Muhammad Adi Yulian, Rano Kartono
Cashier application technology has evolved along with technological developments. MSMEs that focus on growing into profitable businesses are aware of the importance of using Point of Sale (POS). POS XYZ provides MSMEs benefits in managing sales. The numbe... see more
Yulia Sesaria, Gusganda Suriamanda
Julia Valdah Ariany Abdillah, Jijah Hilyatul Ajijah, Dede Nuryati, Ajat Sudrajat
People's life always adapts to the extraordinary flow of information and technology, technological developments have a major influence on the way humans transact financially, namely wanting the availability of practical and fast payments. In meeting... see more
Suwandi S. Sangadji, Iriyani Abd. Kadir, Fitriyah Astri, Abd. Kadir Ali, Yusuf Yusuf
The phenomenon that becomes the object of this study is the implementation of functional supervision by the Financial and Development Supervision Agency (Indonesian: Badan Pengawasan Keuangan dan Pembangunan (BPKP) of North Maluku. The purpose of thi... see more
Sapardi ., Endry Martius, Erwin .
Objek Wisata minat khusus jalur pendakian gunung Talang melalui Air Batumbuk merupakan objek wisata yang masih tergolong baru beroperasi, yakni sekitar tahun 2012. Untuk tetap eksisnya objek Wisata minat khusus diperlukan tata kelola yang baik. Penelitian... see more
Anasthacia ., Chaerunnisa Widiani, Nathasya Christo, Maharmabi Dwi, Dewi Hanggraeni
Aims to identify components of risk based capital and analyze the causal relationship between credit and market risk ratios. This study analyzes the risk components of RBC to see the phenomenon of the composition of risk in each quarterly period. Supporti... see more
Itto Turyandi
Rumusan masalah dalam penelitian ini adalah keputusan untuk membeli air minum dalam kemasan. Metode penelitian menggunakan metode deskriptif dan verifikatif dengan teknik analisis jalur. Sampel sebanyak 88 agen penjualan AMDK di Bandung Raya. Hasil peneli... see more
Revi Candra, Elmiliyani Wahyuni, Khairulis Shobirin
In the Industrial revolution 4.0, there was a remarkable shift in various fields of science and profession, for which the workings and practices of accountants needed to be changed to improve the quality of services and the use of cloud computing as well ... see more
debbianita debbianita
Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming... see more
Agus Bandiyono, Dhanny Andriani Karimah
This study aims to further examine how the application of requests and provision of information and / or evidence or information in the context of implementing access to financial information for tax purposes at the North Malang Pratama Tax Office, namely... see more
Nabilla Nur'Azizah Aprilliyanti, Nana Diana
The study aims to test the influence of murabahah and mudharabah on Return on Equity on Bank Mandiri Syariah in Indonesia. In this study, the data used are secondary data, in each monthly financial statement (balance sheet and income statement) in the per... see more
Priyo Utomo, Syamsul Arifin; Indah Setyowati
This research aims to identify the effect of incentives and work motivation on the performance of employees of Gunawangsa Group Surabaya. This research method used quantitative descriptive. The population in this research is all employees of Gunawangsa Gr... see more
Nabil Djafar Sidik, Novi Permata Indah
This study aims to analyze the prediction of financial distress in the cigarette sub-sector companies listed on the IDX for the 2015-2018 period. This type of research uses a descriptive quantitative approach. The population in the study were all companie... see more
Hadi Sutomo, iis wahyuni
ABSTRACTThe research objective is to investigate the extent to which the final income revenue target of Government Regulations number 23 of 2018 has been achieved, the growth rate of the number of MSME taxpayers that has been achieved, the growth rate of ... see more
Siti Dini, Felica Felica, Marsella Marsella, Jennifer Laurencia
The purpose of this research is to find out whether there is an effect of working capital, sales, debt and company size on profitability in property and real estate companies listed on the Indonesia Stock Exchange for the period 2014-2018 using the t and ... see more
Vania Fahranisa Isanti, Andrieta Shintia Dewi
Tujuan penelitian ini adalah untuk mengetahui hubungan antara financial literacy dan financial distress pada generasi milenial di Kota Semarang. Penelitian ini menggunakan pendekatan metode kuantitatif. Data dikumpulkan melalui penyebaran kuesioner. Sampe... see more
Fitria Anggraini, Mu’minatus Sholichah
It is important for revenue recognition to be recognized at the right time for the occurrence of an income generating economy, so as not to cause misinformation presented in the profit and loss statements when making decisions. The purpose of the research... see more
Edi Sugiono, Sugito Efendi, Jamaluddin Al-Afgani
Faktor yang mempengaruhi pencapaian kinerja adalah faktor kemampuan dan faktor motivasi. Motivasi terbentuk dari sikap seorang pegawai dalam menghadapi situasi kerja. Motivasi merupakan kondisi yang menggerakkan diri pegawai yang terarah untuk mencap... see more
Ika Purwanti, Umar Yeni Suyanto
Penelitian ini bertujuan merumuskan model strategi pengembangan UMKM berbasis keunggulan bersaing. Metode penelitian yang digunakan adalah metode deskriptif kualitatif, yaitu melakukan identifikasi berkaitan dengan berbagai masalah yang dihadapi oleh UMKM... see more
Annisa Nurbaiti, Tri Utami Lestari, Nabilah Alyani Thayeb
This study aims to analyze the effect of corporate governance, financial distress, and company size on integrity of financial statements in property, real estate, and building construction companies listed in Indonesia Stock Exchange period of 2014-2018. ... see more
Waloyo .
The purpose of present research was to asses the impact of the style of leadership and organizational culture on employee performance at the Sarana Lintas Company in Surabaya. The method used in this research is quantitative and explanatory survey methods... see more
Edi Sugiono, Suryono Effendi, Bahtiar Alwan
Tujuan penelitian ini adalah untuk menganalisis pengaruh Komitmen Organisasi, Motivasi, Disiplin terhadap Kepuasan Kerja Dalam Pelaksanaan Perjanjian Kerja Bersama (PKB) Dan Dampaknya terhadap Kinerja Karyawan Pada PT. Pakoakuina. Samp... see more
Jessica Renta Junita Lase, Patricia Esther Clara OmpuSunggu, Wenny Anggresia Ginting
This analysis is intended to be able to understand the Integrity,Objectivity, and Competence, of Audit Qualityat the Financial Supersiviory Agency Development, Representative Office of North Sumatra. The approach used in this analysis is a qualitative app... see more
Michelle Sabatamia, Ramlon Marbun
The purpose of this study is to find out the effect of Dividend Policy and Profitability on Corporate Value with Capital Structure as a Mediator Variable in Coal Mining Companies listed on the IDX for the year 2017-2019. The number of sample taken is 22 c... see more
Elena Rahmatika, Dailibas Dailibas, Isro'iyatul Mubarokah
Penelitian ini bertujuan untuk menguji pengaruh pembiayaan murabahah dan mudharabah terhadap laba bersih Bank Umum Syariah di indonesia periode 2015 -2019. Teknik analisis data dalam penelitian ini adalah deksriptif verifikatif... see more
Syntia Priyandini, Wirman Wirman
Tujuan dari riset ini adalah untuk melakukan pengujian pada nilai tukar serta inflasi apakah terdapat pengaruh terhadap NAB Reksadana Syariah. Populasi yang dipakai di riset ini jumlahnya 265 Reksadana Syariah, dengan laporan NAB setiap bulannya selama pe... see more
Gusti Muchran Noor
The function of this particular examine was actually towards analyze the impact of payment, task complete fulfillment, as well as worker inspiration on business efficiency at PT. Bestari Mulia Krian. Certainly there certainly are actually a number of elem... see more
Veronica Veronica, Tina Novianti Sitanggang
The aim of this research to know the influence of Working Capital Turnover, DER, Inventory Turnover, Receivable Turnover and Current Ratio toward the profitability (ROA) of food and beverages companies in 2014-2018. The research approach is an associative... see more
Zaenal Arifin, Abdul Kosim, Akil Akil, Iqbal Amar Muzaki, Hinggil Permana
Dewasa ini, pendidikan anak dan remaja banyak menemui masalah. Hal ini diakibatkan situasi yang menggiring anak dan remaja untuk mengikuti trend hidup yang cenderung materialistis dan hedonis. Dalam konteks ini, keluarga mampu yang berlebih secara materi ... see more
Erna Ermawati Chotim, Nur Affifah Al Jannah
Program Keluarga Harapan (PKH) adalah program pemerintah yang ditujukan untuk pengentasan kemiskinan dan peningkatan SDM di tingkat keluarga. Dalam menjalankan program ini, perempuan menjadi aktor utama dalam pengelolaan bantuan PKH. Tujuan Penelitian ini... see more
Kenny Ardillah
The level of tax supervision on online sales has still amounted to a very minimal level by the Directorate of General of Taxes with the potential for taxes on online transactions that the number continues to increase from year to year. The purpose of this... see more
Joko Ariawan, Nyoman Suardhita, Aris Kurniawan
Tujuan penelitian ini adalah untuk mengidentifikasi hubungan stres kerja dan stres keluarga dengan kesehatan wanita di Indonesia. Studi ini merupakan cross-sectional terhadap 331 wanita menikah yang bekerja di 14 perusahaan manufaktur di Indonesia. Hasil ... see more
I Made Adnyana, Dani Sunandar
This study analyzes the Effect of Dollar Exchange Rates, Prices International Tea, International Coffee Prices, Indonesian Tea Production and Japan's Gross Domestic Product (GDP) Against The Export Value Of Indonesian Tea To Japan 2001-2018. The analysis ... see more
Very Budiyanto, Wisnu Wibowo
This study investigates the effect of monetary policy on economic growth in Indonesia. Gross Domestic Product (GDP) is used as the dependent variable on the explanatory variables of monetary policy: inflation, money supply (M2), exchange rates and interes... see more
Indri Febri Safira, Vaya Juliana Dillak
ABSTRACTThe purpose of this study is to test and determine the influence of economic value added (EVA), retention ratio, and proportion of independent board of commissioners on share price in consumer goods industry sector companies listed in IDX period 2... see more
Wirda Lilia, Amanda Griselda Bahri, Jeselyn Windyalim, A Sugasini, Fhan Rani Putri Pertiwi
Penelitian ini dilakukan di PT Angeline Shoes Medan. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Kualitas Produk, Promosi Penjualan dan iklan terhadap Keputusan Pembelian pada PT Angeline Shoes Medan. Keputusan pembelian shoe... see more
Ninta katharina, Youngky Winata, Widia Widia, Calvin Andrean
Penelitian ini merupakan studi untuk mengetahui pengaruh current ratio, debt to equity ratio, return on asset, sales growth, dan firm size terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan property dan real estate yang terdaftar... see more
Ulta Rastryana
The Covid 19 pandemic that is currently occurring in Indonesia has caused Indonesia to experience symptoms of a recession, where it is difficult to find jobs. This study aims to determine the development of UMKM during a pandemic and how many residents ha... see more
Yossy Oktavia Suryani, Farah Oktafani
In Indonesia itself, retail UMKM are experiencing very rapid growth, even in the past few years. So, along with the rapid development of the retail business scale and the increasingly difficult it is in the business world that continues to compete to meet... see more
Ida Bagus Nyoman Dwisuardinata, Ni Putu Nina Eka Lestari
The research objective was to determine the effect of the credibility celebrity on the buying interest of Denpasar millennial male generation on Sepatu Compass. To find out the effect of online atmosphere on the buying interest of Denpasar millennial male... see more
Ahmad Abdullah Hafizh, Suparno Suparno
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap struktur modal pada perusahaan jasa sub sektor Restoran, Hotel, dan Pariwisata yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan jasa ... see more
Andy Tannadi
The purpose of this study was to test whether the Quick Ratio, debt ratio and accounts receivable turnover had an effect on profitability (ROA) of the Trade Companies listed on the Indonesia Stock Exchange in 2015-2019 using the t test and F test. This st... see more
Ferica Aprilia, Trisha Gilang Saraswati
Halal products play an important role in increasing the domestic market in line with the trend of people who pay attention to cosmetic products as a primary need, with this trend there is an increase in demand for halal cosmetics. One of the cosmetics tha... see more
Ambar Wahyuningsih, Gendro Wiyono, Alfiatul Maulida
The aim of this paper was to examined the impact of third party funds, capital adequacy, inflation, and credit interest rates on the profitability ratio of conventional banks listed on the Indonesia Stock Exchange for period 2014-2018.. The sampel i... see more
Ferdinand Napitupulu, Lasmawati Tambunan, Mega Lestari Sitio, Serlia Rosa Br Gurusinga
Maksud dari peneliti melakukan penelitian ini ialah untuk mengetahui apakah ada sebuah pengaruh dari TATO, EPS, CR dan DAR pada Harga Saham di Perusahaan BUMN (Non Bank) yang tercatat di BEI dalam tahun 2016 - 2019. Jenis penelitian meng... see more
Nurlaela Eva Puji Lestari, Teni Agustina, Nurvi Oktiani
For making, one of printing entreprises with a large and can competitive with other competitor that have similar field, that company must give attention for determining the quality of product, which can give to consumer, in that case can be impacted for d... see more
Dede Sujana, Supriyadi Sadikin, Emma Dwi Ariyani
The conditions of the Covid-19 pandemic have greatly affected the world of health, education and the economy so that it has the potential to increase the number of unemployed for college graduates, especially polytechnic graduates. This study presents dat... see more
Itat Tatmimah, Muzayyanah Muzayyanah, Rinni Indriyani, Fitriya Sari, M Djajuli
Key words: Tax Voting system Entertainment.
I Made Adnyana, Djoko Lambang
This study has analyzed the effect of financial performance which is reflected on the ratio of EPS, ROA, ROE and DER to PT PP Properti (Tbk). The researcher uses classic test assump-tions to consist the normality test, linear ordinary least square (OLS) t... see more
Ike Rukmana Sari, Missye Windyalim, Eric Wong, Kelvin Tandean
The aim is to test and analyze how the influence of currency ratio, turnover inventory,Debt To Equity Ratio and Firm Size to profitability. The research method uses a quantitative approach. The population of the Consumer Goods Company is 50 companies and ... see more
Suyono Saputra, Via Marselina Natalia
Today's competition in the telecommunications industry demands service providers not only offer quality products but also memorable experiences for customers. The concept of brand experience is starting to become the focus of marketing practitioners in in... see more
H. Adam Afiezan, Silvia Maria A. Manik, Evalin Ginting, Tasya C. Marpaung
In the company there is often fraud in financial statements which is usually done by people in the company. Cheating can happen intentionally or accidentally. Accounting fraud detection has received media attention as a movement in this era of globalizati... see more
Kelvin Kelvin, Hendrik Hagai Situmeang, Andy Andy, Jefry Kosasih, Wirda Lilia
Customer satisfaction is one of the important things that needs to be fulfilled by company through efforts to provide good product quality, quality of service and handle complaints quickly and responsively. Therefore, research done to imengkhuii influence... see more
Indah Permata Solihah, Anita Silvianita
Human resources are corporate assets and a very important factor to determine the success or failure of an organization in achieving its goals. Employee performance is a real behavior that everyone displays and is generated by employees. Individual charac... see more
Susan Cornelya Hermina, Monaliska Simamora, Wenny Anggeresia Ginting
This research aims to describe the effects of Work Experience, Accountability and Audit Tenure on Audit Quality. The research was conducted at KAP in the City of Medan. The researchers applied a quantitative approach and quantitative descriptive type in t... see more
Ari Bintarto, Etty Nurwati, Al Agus Kristiadi
Seiring dengan peningkatan sektor pariwisata yang signifikan di Indonesia, perkembangan bisnis perhotelan juga tumbuh subur dan menjanjikan. Persaingan antara penyedia jasa akomodasi tersebut juga semakin ketat, diperlukan strategi yang tepat untuk menjam... see more
Khofifah Sa’adah, Achmad Febrianto
Alkamil Sharia Cooperative provides mudharabah financing products to accelerate business growth. This product is offered for a variety of business scales, including micro and macro scales. Where Islamic cooperatives are the main choice for carrying out ec... see more
Arga Galih Kharismawan
The purpose of this study is to describe the marketing strategies that have the most chance of winning the competition during the Covid-19 pandemic. Data analysis methods used in this study are EFAS and IFAS with SWOT analysis with a Qualitative Descripti... see more
Rahmawati Hanny Yustrianthe, Evi Grediani, Nanik Niandari
This study aims to explain the factors that influence tax avoidance, such as corporate governance (which is proxied by using institutional ownership, managerial ownership, audit committee and executive compensation), leverage, fixed asset intensity and si... see more