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M. Dakhri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2022 Pusat Riset dan Inovasi Nasional

This study aims to: 1) describe the effect of skills on employee performance at the Office of the Agency for Personnel and Human Resources Empowerment Majene Regency, 2) describe the influence of facilities on employee performance at the Office of the Agency for Personnel and Human Resources Empowerment Majene Regency and 3) explain which variables dominant influence on employee performance at the Office of the Agency for Personnel and Human Resources Empowerment Majene Regency. The research which was conducted from September to December 2021 at the Office of the Personnel and Human Resources Empowerment Agency of Majene Regency was a research with a quantitative approach. The population taken is all employees, totaling 50 people. Because the population does not exceed 100 people, so the sample from the study is the entire population. The research was analyzed using SPSS. The results showed that 1) skills had a significant effect on the performance of employees of the Majene Regency Personnel and Human Resources Empowerment Agency, 2) facilities had a significant effect on the employee performance of the Majene Regency Civil Service and Human Resources Empowerment Agency and 3) More Dominant Facilities had a significant effect on Employee Performance of the Majene Regency Personnel and Human Resources Empowerment Agency.

Sri Indira Hartawati

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2022 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of leadership style on employee performance at the Majene Regency Population and Civil Registry Office, to determine the effect of supervision on employee performance at the Majene Regency Population and Civil Registry Office, to determine the effect of work discipline on employee performance at the Majene Regency Population and Civil Registry Office. and find out which variable is more dominant in influencing employee performance at the Office of Population and Civil Registry of Majene Regency. This study uses a quantitative approach with data analysis techniques using SPSS. The results showed that 1) Leadership Style had an effect on Employee Performance at the Department of Population and Civil Registry of Majene Regency, 2) Supervision had an effect on Employee Performance at the Department of Population and Civil Registry of Majene Regency, 3) Work Discipline had no effect on Employee Performance at the Department of Population and Civil Registration. Civil Registry of Majene Regency and 4) Leadership Style variable has more influence on Employee Performance at the Department of Population and Civil Registry of Majene Regency.   Keywords: leadership, supervision, work discipline, employee performance

Sianturi, Putri Lastaruli; Sihombing, Sarah Martauli; Deris Desmawan

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Salah satu hal yang dapat menjadi tolak ukur keberhasilan suatu negara dapat dilihat dari bagaimana proses pertumbuhan serta pembangunan ekonomi negara tersebut. Pertumbuhan ekonomi merupakan sebuah proses terjadinya peningkatan pendapatan perkapita dalam jangka waktu yang cukup panjang (Sadono Sukirno, 1996). Sedangkan pembangunan ekonomi merupakan sebuah proses dalam usaha-usaha dalam peningkatan taraf hidup suatu penduduk suatu negara yang sering diukur dengan jumlah pendapatan riil perkapita. Terdapat beberapa aspek yang dapat mempengaruhi pertumbuhan ekonomi yaitu, sumber daya alam, potensi manusia atau masyarakatnya, ilmu pengetahuan (pendidikan) dan teknologi, akumulasi modal, tenaga manajerial dan organisasi produksi, politik dan pemerintahan, dan sosial budaya. Penelitian ini dilakukan dengan tujuan untuk dapat menganalisa dan mengetahui seberapa besar pengaruh tingkat partisipasi pendidikan terhadap pertumbuhan ekonomi di Provinsi Riau pada tahun 2016-2020. Observasi yang dilakukan menggunakan data sekunder yang bersumber dari Badan Pusat Statistik Provinsi Riau. Kemudian data dianalisa menggunakan teknik analisa regresi linear sederhana yang dibantu dengan aplikasi SPSS.

Putri, Marcella; Maulida, Mila; Desmawan, Deris

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Penelitian ini bertujuan untuk mengetahui bagaimana dampak angka melek huruf dan tingkat pertumbuhan penduduk terhadap pengangguran di Provinsi Banten. Data dalam penelitian ini berasal dari Badan Pusat Statistik Provinsi Banten terdiri dari data angka melek huruf,pertumbuhan penduduk dan data pengangguran dalam kurun waktu  tahun yaitu 2011-2019. Teknik analisis dalam penelitian ini menggunakan teknik analisis regeresi linier berganda dengan SPSS Versi 25

I Gede Rivaldy Aryana Gita Nanda; Kusdibyo Kusdibyo; Supriyanto, Supriyanto

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Traffic accidents are influenced by several factors including human error, animals, weather, traffic signs. Of the four, have an influence on traffic accidents with satisfactory results. The purpose of this study was to determine whether there was an influence of Human error, Animals, Weather, and Traffic Signs on traffic accidents on the Denpasar-Gilimanuk highway, Jembrana Regency, Bali. In this study, the research population is motorized vehicle users who cross the Denpasar-Gilimanuk highway, Jembrana Regency by taking a sample system with a total of 93 respondents (samples). The variables in this study consisted of: Human error (X1), Animals (X2), Weather (X3), Traffic signs (X4) and the dependent variable was Traffic Accident (Y). The research model is multiple linear regression analysis. The results of the analysis using the statistical tool SPSS V.25 program obtained multiple linear regression equations Y = -1.530+0,313X1+0,227X2+0,258X3+0,318X4+µ. Shows that, based on empirical facts (the results of filling out the questionnaire) and multiple linear regression results show that the Human error variable (X1) has a t count of 3.680 and a t table of 1.98729 then H1 is accepted and significant, animals (X2) have a t count of 2,035 and t table of 1,98729 then H2 is accepted and significant, weather (X3) has a t count of 2.852 and t table of 1.98729 then H3 is accepted and significant, traffic signs (X4) has a t count of 4.618 and t table of 1.98729 then H4 is accepted and significant. In the coefficient of determination test (R Square) the Adjust R Square value of 0.633 means that 63.3% of the variation in the dependent variable of traffic accident factors can be explained by the independent variables of human error, animals, weather, traffic signs. While the remaining 36.7% is explained by other reasons outside the variables studied.

Kholid Mawardi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

This study aims to analyse the significance factors of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process towards the operational performance of Raja abadi branch Company in Semarang. This study is performed to the company's staff members as the population of 70 respondents. The data collection involves observations, literary reviews, interviews, documentations, and questionaires. Furthermore, the analysis technique used in this study is based on the result of research and multiple analysis using SPSS v.23 program. Based on the results of the research, the following equations are generated : Y = 2,752 + 0,268X1 + 0,342X2 + 0,184X3 + µ Based on the multiple linear regression equation, the study found out that the most dominant variable in the operational performance of the company is the Forwarding Responsibility variable with the regression coeficiency of 0,342. Furthermore, the determinated coeficiency (adjusted R square) showed a result of 0,707 or 70,7%. This means the operational performance of the company is governed by the variables of Sea Export Process, Forwarding Responsibility, and Warehouse Handling Process by 70,7% as well as other factors by 29,3%. Therefore, it is found that Air Export Process, Forwarding Responsibility, and Warehouse Handling Process played a positive and significance role for the operational of the Raja abadi branch Company in Semarang.

Hari Purnomo; Dyah Palupiningtyas

Jurnal Riset Rumpun Ilmu Ekonomi 2022 Lembaga Pengembangan Kinerja Dosen

Penelitian ini dilakukan di hotel horizon pekalongan, dengan tujuan penelitian  adalah  untuk  menganalisis  dan  menjelaskan  (1)  pengaruh  motivasi, terhadap kinerja, (2) pengaruh gaya kepemimpinan terhadap kinerja, (3) pengaruh motivasi dan gaya kepemimpinan terhadap kinerja. Penelitian  dilakukan  dengan  menyebarkan  kuesioner  kepada  88  orang yang kemudian diolah menggunakan aplikasi SPSS, kemudian hasil yang didapatkan dianalisis menggunakan uji validitas, uji reliabilitas, analisis regresi linier berganda, uji model dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan motivasi dan gaya kepemimpinan  berpegaruh poisitif dan signifikan terhadap  kinerja,  dan  secara parsial motivasi dan gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai Hotel Horizon Pekalongan

Fahrizal Nurzaman

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

Sinar Sosro is a company that produces various beverage products. Product quality and brand equity in this company have been carried out well, in line with the development of market share and strong competition to always develop in making products that are attractive to consumers so that consumer satisfaction will always be well maintained.This type of research is a quantitative research. Collecting data in this study using the method of observation, interviews and questionnaires. The population of this study was 110, sampling used a combination technique of accidental sampling and purposive sampling, using the Slovin formula to get a sample of 88 respondents. The analysis uses multiple regression with the help of SPSS 22 software.Based on the results of this study there is a partial influence between the variable Product Quality (X1) on Consumer Satisfaction (Y) which is significant. we can conclude that t count, 5.292 > t table 1.988 and the significance value of the product quality variable is 0.000 < 0.05. This means that product quality (X1) partially influences consumer satisfaction (Y), so the hypothesis H0 is rejected. H1 is accepted. Based on the results of this study, there is a partial effect between Brand Equity (X2) and Consumer Satisfaction (Y). which is significant. We can conclude that t count is 4.251 > t table 1.988 and the significance value of Brand Equity is 0.000 <0.05. This means that Brand Equity (X2) partially influences Consumer Satisfaction (Y), so the hypothesis H0 is rejected and H2 is accepted. Based on the results of the study, there is a simultaneous (simultaneous) effect between the variables Product Quality (X1) and Brand Equity (X2) on Consumer satisfaction (Y). Statistical data analysis shows. The simultaneous significance value of Product Quality and Brand Equity is 0.000 < 0.05 and the calculated F value is 57.997 > F table 3.101. This means that Product Quality (X1) and Brand Equity (X2) simultaneously affect Consumer Satisfaction (Y), then the hypothesis H0 is rejected and H3 is accepted. Based on the output results of SPSS 22, there is a coefficient of determination or R square of 0.577 or 57.7% . This shows that the independent variables studied (product quality and brand equity) have a positive influence on consumer satisfaction by 57.7%. while the rest is influenced by other variables not studied.

Dian Imam Saefulah; Kusmiyati; Priska Swarasnantyo

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2022 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of the NHT type cooperative learning model on learning outcomes of basic volleyball passing techniques. This type of research is a quasi- experimental (quasi-experimental) research design using the non-randomized control group pretest- posttest design. The research subjects were 53 students of class XI AKL 1 SMK Darussalam Karangpucung Kabupaten Cilacap Regency for the 2019/2020 academic year. Learning outcome data were collected through the pretest and posttest. Data analysis used t-test with SPSS 16.0 for Windows. Experiments were carried out 3 times beyond pretest-posttest treatment. Learning outcome data were collected through objective tests, observation and performance. In the experimental group the pretest score was 66.48, while the control group was 64.0. The results of the posttest score in the experimental group obtained an average value of 82.76. While the control group obtained an average value of 78.18. The average normalized gain score obtained in each group is in the experimental group of 0.5 while the control group is 0.4. The significance number obtained is sig 0.001 <0.05. From the research results, it can be concluded that the learning outcomes of students who were given treatment using the NHT type of cooperative learning model were more improved compared to the control group given the conventional learning model. The NHT type cooperative learning model has a significant effect on the improvement of learning outcomes of the basic techniques of volleyball passing in class XI AKL 1 SMK Darussalam Karangpucung Kabupaten Cilacap.

Hernandez, Axel; David, Felix

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2022 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Perkembangan teknologi memiliki dampak yang besar terhadap beberapa sektor kehidupan salah satunya adalah sektor perbankan. Dalam memanfaatkan kemajuan teknologi bank meningkatkan layanan dengan cara memberikan diferensiasi dari segi pelayanan maupun segi produk yang lebih baik dibandingkan dengan para pesaingnya. Penelitian ini bertujuan untuk mengetahui penggunaan aplikasi mobile banking sebagai aspek kepuasan nasabah yang terdiri dari kualitas layanan, kualitas informasi dan kualitas sistem. Bank XYZ memberikan fasilitas mobile banking yang terbaik kepada nasabah yang diberi nama OCTO Mobile. Pada OCTO Mobile terdapat berbagai macam layanan mulai dari m-transfer, m-payment, m-commerce dan lain sebagainya. Permasalahan yang terjadi karena adanya keluhan dari nasabah tentang fitur OCTO Mobile yang dianggap kurang user friendly dan terkadang terjadi error. Masalah tersebut kemudian dianalisis dengan menggunakan model yang terdiri dari kualitas layanan, kualitas informasi, dan kualitas sistem [1]. Data yang akan diteliti seluruh nasabah pengguna mobile banking. Pengelolaan data dalam penelitian ini menggunakan alat bantu SPSS. Hasil analisis diperoleh hasil uji Ttest yang menunjukkan bahwa kualitas layanan berpengaruh positif dan signifikan terhadap kepuasan nasabah, kualitas informasi memiliki pengaruh positif dan signifikan terhadap kepuasan nasabah dan kualitas sistem berpengaruh positif dan signifikan terhadap kepuasan nasabah. Sedangkan dalam hasil uji Ftest menunjukkan bahwa secara bersama-sama variabel kualitas layanan, kualitas informasi dan kualitas sistem berpengaruh secara positif dan signifikan terhadap kepuasan nasabah.

Elpriska Elpriska

Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES) 2022 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

This study aims to evaluate the impact of ergonomic training on blood pressure in hypertension sufferers in Hamlet I, Tanjung Anom Village, Pancur Batu District. The research method used One Group Pre-test – Post with purposive sampling technique and 10 respondents from a population of 50 met the criteria. Data was collected through ordinal scales and observation instruments. The results of the Wilcoxon Signed Ranks Test analysis with SPSS showed a significance of <0.05 (p=0.00), indicating the influence of ergonomic exercise on reducing blood pressure. The conclusion of this study states that ergonomic exercises are effective in reducing blood pressure in hypertension sufferers in Hamlet I, Tanjung Anom Village, Pancur Batu District in 2022.

Muhammad Nurhadi

Jurnal Visi Manajemen 2022 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

       Penelitian ini bertujuan untuk menganalisis pengaruh variable Kualitas layanan dan Fasilitas terhadap Loyalitas pelanggan di Patra Semarang Hotel & Convention. Jumlah responden adalah sebanyak 90 responden. Pengukuran dalam kuesioner menggunakan skala likert. Metode analisis data menggunakan Output Program SPSS Statistics versi 16.0 for windows. Hasil pengujian terhadap hipotesis, menunjukkan bahwa variable Kualitas layanan berpengaruh positif dan significan terhadap Loyalitas pelanggan dengan dimensi Kehandalan ( Reliability ) yang paling dominan terhadap Loyalitas pelanggan dengan hasil penghitungan rata – rata variable responden di perolehhasil 4,30, dari indicator Patra Semarang Hotel & Convention handal dalam memberikan pelayanan dengan segera dan memuaskan. Pengaruh Kualitas layanan terhadap Loyalitas pelanggan di Patra Semarang Hotel & Convention perlu di tingkat kandan di maksimalkan, sikap ramah tamah karyawan dan memberikan rasa aman kepada pelanggan serta meningkatkan semua aspek fasilitas baik bentuk fisik maupun non fisik yang nantinya akan berpengaruh pada semakin banyaknya pelanggan sehingga juga akan berimbas pada kesejahteraan karyawan.

Budiman Slamet; Nadia Dwi Irmadiani

Public Service And Governance Journal 2022 Universitas 17 Agustus 1945 Semarang

Kualitas laporan keuangan daerah adalah laporan terstruktur mengenai posisi keuangan, transaksi-transaksi dan kinerja suatu pemerintah daerah dimana didalamnya memiliki informasi yang mudah dipahami dan dapat digunakan sebagai pengambilan keputusan di masa yang akan datang. Laporan keuangan yang berkualitas harus memenuhi karakteristik antara lain relevan, andal, dapat dipahami dan dapat dibandingkan. Tujuan dari penelitian ini untuk menganalisis pengaruh sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah terhadap kualitas laporan keuangan daerah. Penelitian dilakukan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bogor dengan menyebarkan kuesioner melalui link google form kepada 78 responden. Metode analisis yang digunakan dalam penelitian ini adalah verifikatif dengan metode penelitian explanatory survey. Data diuji dengan menggunakan SPSS versi 25, metode statistik analisis statistik deskriptif, uji kualitas data menggunakan uji validitas dan uji reliabilitas, uji asumsi klasik dengan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas, uji hipotesis yaitu analisis regresi linear berganda serta uji t, uji F dan uji koefisien determinasi. Hasil pengujian secara parsial dengan uji t mendapatkan hasil penerapan sistem akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah dan pengelolaan keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan daerah. Hal ini menunjukkan bahwa semakin tinggi penerapan sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah maka akan menghasilkan kualitas laporan keuangan daerah yang baik. Hasil pengujian secara simultan dengan uji F yaitu penerapan sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah secara bersama-sama berpengaruh  positif terhadap kualitas laporan keuangan daerah.

Nurcahya Hartaty Posumah; Irwan Moridu

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

This study's objective is to assess the expenses and logistics coordinator for the kinerja karyawan hotel in Makassar. The respondent to this study is a hotel karyawan located in Makassar. Seberita 55 responden dilakukan antara Jumlah Responden Penelitian ini. The sampling process was conducted using the purposive sampling technique. The present study employed the regression analysis technique with SPSS as the backtesting software. Based on the collected data, it can be concluded that the parsimal kerja ketuasan has a significant impact on the kinerja of the hotel karyawan in Makassar. The organizing committee of the parsimal Komitmen di Makassar incurred a significant loss in terms of clientele. Kepuasan kerja dan komitmen organisasi secara simultanis karyawan hotel kinerja di Makassar berpengaruh signifikan.

Sutrisno K.Djawa; La Saudin

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

The purpose of this study is to assess the impact of different components of the green marketing mix. Specifically, the impact of green product, green pricing, green location, and green advertising on Armour Coffee purchase intentions in Maros Regency. The data utilised in this study was collected from 63 customers who had previously made purchases at the Armour Coffee location in Maros and was rigorously tested for validity, reliability, and classical assumptions. Data was collected via purposive sampling, and the results were analysed using multiple linear regression aided by the Statistical Package for Social Sciences (SPSS). Three of the five hypotheses analysed have empirical evidence to support them. Empirical results reveal that eco-friendly product and eco-friendly location qualities are favourably connected with purchase intention, whereas no significant influence is detected in regard to eco-friendly pricing and eco-promotions.

Pipin Supenah; Muhammad Ibnu Ubaidillah; Ikhwani Ikhwani; Diyanah Alifia Ramadhan

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Dengue Hemorrhagic Fever is still one of the disease problems in Indonesia today. The first case of DHF in Indonesia itself occurred in 1986 in the city of Surabaya, this disease continues to increase and spread throughout Indonesia, which causes all parts of Indonesia to be at risk of being infected with this disease. Dengue fever or dengue fever is an infectious disease caused by the dengue virus and is transmitted through the bite of Aedes aegypti and Aedes albopictus mosquitoes. This disease is one type of health disorder that interferes with everyone's productivity and is one of the infectious diseases that often causes outbreaks and causes death. This study aims to determine the hematocrit value in dengue hemorrhagic fever patients and what percentage of the hematocrit value in dengue hemorrhagic fever patients is in accordance with the normal value standard with descriptive research methods and examination methods using a hematology analyzer. For data analysis using the SPSS program, the K Independent Samples Test with a sig value of 0.000 was carried out on 33 blood samples obtained from dengue hemorrhagic fever patients in a regional hospital 45 kunngan purposively. The results showed that there were differences in the hematocrit value in patients with dengue hemorrhagic fever. The results of the examination of the hematocrit value of dengue hemorrhagic fever patients showed an increase in the hematocrit value of 12 people with a percentage of 36.40%, a decrease of 6 people with a percentage result of 18.20% and for normal numbers as many as 15 people with a percentage result of 45.50 %

Supriyatin Supriyatin; Misika Alam; Oktafirani Al Sas; Evita Nurjanah

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Uric acid or urine acid is a product of purine nucleic acid catabolism. Uric acid is produced from within the body (genetic) and from outside (food consumed). Uric acid is measured to assess purine metabolism abnormalities, to confirm the diagnosis and monitoring of treatment, and to detect abnormalities in kidney function. In this situation, the results of purine metabolism (uric acid) that should be excreted out of the body through the kidneys do not occur, so that uric acid in the blood will increase over time. Kidney failure disease kidney organ function has decreased so that eventually unable to work as a filter, dispose of body electrolytes, and maintain fluid and chemical balance in the blood or urine production. This study aims to determine uric acid levels and the percentage of uric acid levels that are outside the normal range and the relationship between hemodialysis time and uric acid levels in patients with kidney failure. The research method used is the descriptive method and the examination method uses the uricase enzymatic method. For data analysis using the SPSS Bivariate test program with Spearmen's Rank test with a sig value of 0.608 which was carried out on 32 samples of serum from hemodialysis patients at random. The results of this study showed that the average uric acid level was 7.1 mg/dL, while normal uric acid levels were 2.7 mg/dL, and the highest was 10.2 mg/dL. Uric acid levels that showed normal results were 12 respondents or 37.5% and increased results were 20 respondents or 62.5%. There is no relationship between the length of hemodialysis time and uric acid levels in patients with kidney failure.

Hajratul Azward

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

The causes of maternal death were bleeding (28%), infection (11%), eclampsia (24%), and obstructed or prolonged labor (5%). One of the causes of bleeding as a cause of AKI is perineal rupture. Perineal rupture is influenced by several factors, including: Maternal factors include maternal age, parity, pregnancy spacing, inappropriate delivery methods. Compliance with menstrual guidance is very necessary for the success of the birthing process to prevent perineal rupture. The aim of this study was to determine the relationship between maternal compliance with counseling and perineal rupture at Batara Siang Regional Hospital. The method used was analytical observational with a cross sectional approach, the sampling technique was purposive sampling with a total sample of 32 mothers giving birth. Results: There is a significant relationship between compliance with gentle guidance and the incidence of perineal rupture in mothers giving birth, seen from the results of non-parametric statistical analysis using the Spearman rank test and using SPSS 16 to obtain a significance or sign value. (2-failed) of 0.001.

Tri Wahyuni; Djoko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

Rezi Abdurrahman; Lukman Hakim

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).