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Melky Situmorang; Yuarini Wahyu Pertiwi

Jurnal Insan Pendidikan dan Sosial Humaniora 2023 International Forum of Researchers and Lecturers

Parental care is inseparable from the morals and ways of educating children's behavior, how to make children have behavior that is in accordance with applicable rules and norms, both in the family environment and work environment. Quantitative research type with 85 respondents. .The measuring instrument in this study is a compliance scale, using a modification of measuring instruments from Pertiwi and Muminin (2020), with a total of 12 items, measuring instruments on the parenting scale in this study used modifications to measuring instrument instruments developed by Pertiwi and Muminin (2020) research with a total of 18 items from 27 items. The hypothesis in this study is "There is an effect between parenting and compliance in members of the Sabhara Police Unit at Police Station X". The statistical description test showed mean results on the parenting variable of 4.12, a median of 4.0 and a standard deviation of .45, on the compliance variable, a mean result of 4.46, a median of 4.54 and a standard deviation of 5.0. Based on the normality test with Kolmogrov Smirnov Residual, it is known that the monte carlo sig (2-tailed) value of 0.441 results can be interpreted as normal distributed data. The results of the linearity test obtained a significance value of 0.811, it shows that p > 0.05 which means that there is a linear relationship between the parenting variable and the compliance variable. Based on the correlation test, the correlation coefficient value of the parenting variable with compliance is .409** with a sig (2-tailed) level of 0.000 (p< 0.05) so that it can be stated that there is a positive relationship between parenting and compliance at police station x. The results of the study based on regression tests showed that parenting contributed 16.7% to compliance.

Resy Putri Utami; Nidia Wulansari

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

The culinary business is currently one of the most promising business opportunities. However, behind the success of the business there are certainly factors that influence consumers, such as strategic location and lifestyle that is appropriate at this time. This study aims to describe and analyze the influence or impact obtained from location and lifestyle on purchasing decisions at Jiwa Raga Kitchenette Padang Restaurant. This type of research is quantitative with an associative method in the form of a causal relationship. The study population consisted of consumers who visited Jiwa Raga Kitchenette Restaurant with a research sample of 160 samples and the sample was collected by applying purposive sampling technique. The data collection technique used was the distribution of questionnaires to consumers of Jiwa Raga Kitchenette Restaurant. The questionnaire was prepared using a Likert scale and had been tested for validity with the help of SPSS 23.00. The research data were analyzed using multiple linear regression analysis methods, using prerequisite analysis tests, namely normality test, multicollinearity test and heteroscedasticity test. In testing this hypothesis, partial statistical test (t test) and simultaneous statistical test (F test) were used with significance level α = 0.05 (5%). The results of the research data analysis indicate that the independent variables, namely location (X1) and lifestyle (X2), have a positive and significant influence on the dependent variable, namely the purchase decision (Y). The results of the hypothesis test indicate that the location variable has a significantly positive impact on purchasing decisions, as well as the lifestyle variable on purchasing decisions. Overall, the simultaneous test results indicate that both variables, location (X1) and lifestyle (X2), have a positive and significant effect on the purchasing decision variable (Y).

Rizka Darlia

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

Work productivity is the result of work or job performance. However, work productivity actually has a broader meaning, not only in terms of the output but also in how the work processes occur. Work productivity is the outcome of tasks closely related to an organization's strategic goals, target satisfaction, and contribution to the organization. Employee work productivity can be influenced by several factors, including work discipline, leadership style, and job competency. The purpose of this research is to analyze the influence of various variables such as work discipline, leadership style, and job competency on work productivity within the 2021 batch of students at the Faculty of Economics, UNJ, in a partial manner. The data collection technique used in this research is the distribution of questionnaires with a Likert scale to 133 respondents. This study is of a quantitative descriptive nature. The data analysis technique used in this research employs structural equation modeling with a partial least squares (SEM-PLS) model calculated using the smart PLS software. The results of this research indicate that work discipline, leadership style, and job competency have a direct and significant positive influence on work productivity within the student organization of the Faculty of Economics, UNJ. Work discipline has a direct and significant influence on work productivity. Leadership style has a direct and significant influence on work productivity. Job competency has a direct and significant influence on work productivity.

Banna , Silpa; Pagallak, Chika; Bernadet, Bernadet; Nelia, Nelia; Amri , Amri

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the effect of providing incentives on employee work productivity at the Wara Barat sub-district office, Palopo City. This study uses quantitative and qualitative data sourced from primary data and secondary data with descriptive analysis methods, validity and reliability tests and simple linear regression analysis. The results showed that the incentive variable (X) had an effect on the performance (Y) of employee work productivity at the Wara Barat sub-district office in Palopo City.

Sevira Rahma Harmara; Fitra Dharma

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze and determine the influence of each variable of auditor change, ownership concentration, number of audit committee meetings, company size, profitability and liquidity on restatement cases in non-financial institutional companies listed on the IDX in 2017-2021. The sample used in this research was 76 companies. The research results show that; changing auditors has a significant negative effect on restatements in non-financial companies listed on the IDX; the number of audit committee meetings has a significant negative effect on restatements in non-financial companies listed on the IDX; ownership concentration has a significant negative effect on restatements in non-financial companies listed on the IDX; company size has a significant positive effect on restatement in non-financial companies listed on the IDX; profitability has a positive and insignificant effect on restatement in non-financial companies listed on the IDX; and Liquidity has a significant negative effect on restatement in non-financial companies listed on the IDX.

Sadenah Berlin; Dirvi Surya Abbas; Imam Hidayat

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

Icha Icha; Belsasar Sihombing; Christa Voni R Sinaga

Jurnal Motivasi Pendidikan dan Bahasa 2023 International Forum of Researchers and Lecturers

The purpose of this research is to find out how the influence of the Team Assisted Individualization (TAI) type cooperative learning model on students' mathematics learning outcomes in class VII algebra form material at UPTD SMP Negeri12 Pematang Siantar. The approach taken in this study is a quantitative approach. The instruments used in this study were questionnaires (questionnaires) and learning outcome tests. Data analysis techniques use prerequisite tests, namely normality tests and linearity tests. To test whether Team Assisted Individualization (TAI) type cooperative learning models affect learning outcomes, a simple linear regression test was used. From the simple linear regression test performed, the regression equation Y = 8.804 + 0175.X which can be interpreted as every addition of 1% of the questionnaire value will cause an increase in learning outcome test scores of 0.175. It can be seen that the value of the regression coefficient is greater than 0 (positive value), so there is a positive influence between variable 50,8%.

Dhea Novita; Qristin Violinda; M. Fadjar Darmaputra

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This research aims to determine the influence of hard skills, soft skills and self-ability on the work readiness of final year students at PGRI Semarang University. This research uses a probability sampling technique research method with a purposive sampling method. Data processing used the SPSS version 25 program. The population used in this research were final semester students at PGRI University Semarang and the sample used was 100 respondents from various study programs at UPGRIS. Primary data by distributing questionnaires via Google Form. The results of the analysis and discussion show that there is a positive and significant influence between the Hard Skill variable (X1) on the Work Readiness variable (Y) partially, with tcount 2.550 > ttable 1.984 with a significance level of 0.012 < 0.05. There is a positive and significant influence between the Soft Skill variable (X2) on the Work Readiness variable (Y) partially, with tcount 4.472 > ttable 1.984 with a significance level of 0.000 < 0.05. There is a positive and significant influence between the Self-Efficacy (X3) and Work Readiness (Y) variables partially, with tcount 5.448 > ttable 1.984 with a significance level of 0.000 < 0.05.    

Muntik Nur Hanifah; Rauly Sijabat; M. Fadjar Dharmaputra

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This research aims to understand the implementation of the role of organizational communication effectiveness, implementation of K3 (work health and safety) and company culture on employee work motivation. The research method in this research is a quantitative research method. The population in this study were all permanent employees of PT Kebon Agung Trangkil Pati Sugar Factory, while the sample in this study was 100 respondents. Determining the sample size used a non-probability sampling technique because the population was relatively small, so the technique taken was saturated sampling (census). Data analysis in this study used the SPSS version 24 program. The data analysis technique used was the Multiple Linear Regression Analysis equation model. The results of the analysis and discussion show that there is no influence between the role of organizational communication variables (X1) on employee work motivation variables, There is an influence between the role of occupational health and safety variables (X2) on employee work motivation variables, There is an influence between corporate culture variables (X3) on employee work motivation variables, Variables The influence of the role of organizational communication, work health and safety and company culture simultaneously have a positive and significant effect on employee work motivation at PT Kebon Agung Sugar Factory Unit Trangkil Pati.    

Syifa Rustianti Nurhasanah; Dirvi Surya Abbas; Sigit Budi Santoso

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.    

Citra Kharisma Putri Tias; Dirvi Surya Abbas; Mohamad Zulman Hakim

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study is to determine the effect of Tax Planning, Profitability, Company Size on Earnings Management in property, real estate, and building construction sector companies in Indonesia Period 2016 -2021.This study uses descriptive research with a quantitative approach. The population in this study is 65 companies in the property, real estate and building construction sectors that have been and are still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 9 companies in the property, real estate and building construction sectors. The analytical method used is panel data regression analysis using Eviews version 12 software. In this study the dependent variable (Y) and the independent variable Earnings Management and namely tax planning (X1), profitability (X2) and company size (X3) as well as moderating variables. The results showed that tax planning and profitability had no effect on earnings management, while profitability and company size had a positive effect on earnings management.

Luthfi Setyo Maharani; Dirvi Surya Abbas; Triana Zuhrotun Aulia

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

Kolentina Hutajulu; Yasrida Nadeak; Marlina Simbolon; Friza Situmorang

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

One of changes that occur in puerperal ( post- partum is involution . uterus Involution or uterine contraction is a process uterus back into shape before pregnant . Uterine involution can also be regarded as the return of the uterus to its original state or condition before becoming pregnant. There are several factors that affect uterine involution including postpartum gymnastics. early mobility for maternal mothers, Early breastfeeding initiation, nutrition status, psychological age and parity factors. Early initiation of breastfeeding ( Inisiasi Menyusui dini or IMD ) is a breastfeeding process immediately after birth for 1 h. The purpose of research is to study influence of implementation early breastfeeding initiation ( IMD ) on the maternal uterine involution in BPS flora. This type of research is the study cohort analytic design Prospektive. Population and sample in this research is maternal in BPS flora in 2013 with techniques samples is concecutive sampling . The variables studied in this research is dependent and independent variables ,dependent variable studied were uterine involution while independent variables were early breastfeeding initiation (IMD). Quantitative data analysis include univariable and bivariate analysis with using t test. The results showed that average Height of uteri Fundus on day 6 postpartum that give Early Breastfeeding initiation ( IMD ) is 10,54 cm with standard deviation of 1.103 cm while Height of Fundus uteri in mother don;t give IMD is 13.33 with standard deviation 1,129 . based on statistical tests found an average difference both of them is p value of 0.000 with 95 % CI 2.143 to 3.440. There is a significant fundus height difference between mother that give IMD and who does not in BPS Flora . Health workers, particularly midwife are expected to be able to perform delivery assistance with IMD.

Iin Alfhadillah; Dirvi Surya Abbas; Samino Hendrianto

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.    

Hendrik Sugiharto; Dedy Rusmiyanto

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Transport by sea is a commercial shipping business that operates in the field of providing sea cargo transportation services where the business activities are very broad in scope and play an important role in advancing domestic and foreign trade, including in efforts to facilitate the flow of goods from production areas to consumer areas. This research aims to to determine the influence of price, service quality and promotion on the interest of users of sea transportation services. The population in this study were passengers on the Dharma Lautan Utama ship and the sample used in this study was 100 respondents. The sampling technique used was simple random sampling probability sampling, then the data was analyzed using multiple linear regression with the help of (software) Statistical Package For Social Science (SPSS) Version 26. The regression formulation in this research is as follows:  Y = 0.733 + 0.333X1 + 0.203X2 + 0.385X3 + µ  From this equation it is known that the most dominant variable influencing the interest of users of sea transportation services is the promotion variable with a regression coefficient of 0.385. The R2 (R Square) test obtained a result of 0.561 or 56.1%, which means that the interest of sea transportation service users (Y) can be explained by independent variables, namely price (X1), service quality (X2) and promotion (X3). ). Meanwhile, the remainder (100%-61.9% = 38.1%) is explained by other variables outside the model which are not explained in this research.

Anisa Anisa; Dirvi Surya Abbas; Hustna Dara Sarra

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study was to determine the Effect of Managerial Ownership, Board of Commissioners, Type of Industry and Company Age on Sustainability Reporting on Non-Financial Companies Listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The sampling technique used purposive sampling technique and obtained a sample of 18 companies. The data analysis technique used is panel data regression analysis. The results of the study show that together the independent variables consisting of the influence of managerial ownership, the board of commissioners, industry type and company age have an effect on sustainability reporting.

Selmha Bella Arvhiari; Dirvi Surya Abbas; Mohamad Zulman Hakim

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.

Berlian Widya Aurellia; Anindya Hapsari; Rany Ekawati

Jurnal Anestesi: Jurnal Ilmu Kesehatan dan Kedokteran, 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Child development can be assessed from several indicators such as language, and social behavior. Nutritional status and mother's knowledge are supporting factors for children's language development. This study aims to identify the correlation between children's nutritional status and mother's knowledge about language stimulation with children's language development in Aisyiyah Bustanul Athfal VI Kindergarten, Kediri City. Using quantitative method with cross-sectional approach, this research was conducted in July 2023. The sample was selected by purposive sampling. Data collection techniques using questionnaires and Denver II instruments. Data analysis used Spearman's rho test and linear regression tests. We found that there was a significant relationship between mother's knowledge and children's language development (p=0.000) and there was no significant relationship between children's nutritional status and children's language development (p=0.332). The multivariate analysis showed that there was a significant relationship between both independent variables with children's language development (significant value F = 0.000). The conclusion obtained is that there is a simultaneously significant relationship between children's nutritional status and mother's knowledge with children's language development.

Yuliani Fadillah Azzahra; Dirvi Surya Abbas; Daniel Rahandri

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Firdausi Ahli; Rizka Ariyanti

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.