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Ratno Sarwanto; Hari Setiono; Nur Ainiyah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health    

Dewi Fitriya Indriani; Hartono Hartono; Tatas Ridho Nugroho; M Bahril Ilmiddaviq

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.  

Jamaluddin Kemal Fauzi; Hari Setyono; Imam Baidlowi; Hartono Hartono; Nur Ainiyah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.  

Cah Dayani Saragih; Putri Kemala Dewi Lubis

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the Effect of Self-Efficacy and Emotional Intelligence on the Independence in Learning Economics of Class XI Social Sciences Students of SMA Negeri 1 Siantar Academic Year 2022/2023 with Achievement Motivation as an Intervening Variable. This type of research is ex post facto research. The population in this study were all students of class XI IPS SMA Negeri 1 Siantar, totaling 128 students. The sample used in this study amounted to 97 students who were taken based on simple random sampling technique. Data collection techniques were carried out by observation, interviews, and questionnaires. Then the classic assumption test in this study is the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, 4 and 5, path analysis and Sobel test for hypotheses 6 and 7 through the SPSS.25 program. The research results show that: (1) There is a positive and significant influence between self-efficacy on student achievement motivation with tcount(2.461) > ttable(1.661) and sig. of 0.016 <0.05. (2) There is a positive and sig. between emotional intelligence on student achievement motivation with tcount(7.111) > ttable(1.661) and sig. of 0.000 <0.05. (3) There is a positive and significant influence between self-efficacy on student learning independence with tcount(2.135) > ttable(1.661) and sig. of 0.035 <0.05. (4) There is a positive and significant influence between emotional intelligence on student learning independence tcount(3.967) > ttable(1.661) and sig. of 0.000 <0.05. (5) There is a positive and significant influence of achievement motivation on student learning independence with a value of tcount(9.369) > ttable(1.661) with a sig. 0.000 < 0.05. (6) Achievement motivation is able to mediate the influence of self-efficacy on student learning independence with a Sobel test statistic score of 2.427 > 1.96 (5% level) and a one-tailed probability value of 0.007 <0.05. (7) achievement motivation is able to mediate the effect of emotional intelligence on student learning independence, with a Sobel test statistic score of 5.925 > 1.96 (5% level) and a one-tailed probability value of 0.0 <0.05.

Cah Dayani Saragih; Putri Kemala Dewi Lubis

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the Effect of Self-Efficacy and Emotional Intelligence on the Independence in Learning Economics of Class XI Social Sciences Students of SMA Negeri 1 Siantar Academic Year 2022/2023 with Achievement Motivation as an Intervening Variable. This type of research is ex post facto research. The population in this study were all students of class XI IPS SMA Negeri 1 Siantar, totaling 128 students. The sample used in this study amounted to 97 students who were taken based on simple random sampling technique. Data collection techniques were carried out by observation, interviews, and questionnaires. Then the classic assumption test in this study is the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, 4 and 5, path analysis and Sobel test for hypotheses 6 and 7 through the SPSS.25 program. The research results show that: (1) There is a positive and significant influence between self-efficacy on student achievement motivation with tcount(2.461) > ttable(1.661) and sig. of 0.016 <0.05. (2) There is a positive and sig. between emotional intelligence on student achievement motivation with tcount(7.111) > ttable(1.661) and sig. of 0.000 <0.05. (3) There is a positive and significant influence between self-efficacy on student learning independence with tcount(2.135) > ttable(1.661) and sig. of 0.035 <0.05. (4) There is a positive and significant influence between emotional intelligence on student learning independence tcount(3.967) > ttable(1.661) and sig. of 0.000 <0.05. (5) There is a positive and significant influence of achievement motivation on student learning independence with a value of tcount(9.369) > ttable(1.661) with a sig. 0.000 < 0.05. (6) Achievement motivation is able to mediate the influence of self-efficacy on student learning independence with a Sobel test statistic score of 2.427 > 1.96 (5% level) and a one-tailed probability value of 0.007 <0.05. (7) achievement motivation is able to mediate the effect of emotional intelligence on student learning independence, with a Sobel test statistic score of 5.925 > 1.96 (5% level) and a one-tailed probability value of 0.0 <0.05.

Fransisca Candra Sutrisno; A. Soerjowardhana

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

This final project aims to explain the role of accounts receivable in handling delays in collection of receivables (invoices) at the Aruss Hotel Semarang. The data collection method used in this study is a study of secondary documents, so that accurate data can be obtained regarding the role of efforts to handle late collection of receivables. There are various causes for late payment of receivables, one of which is the length of time for disbursing funds so that payments exceed the due date given. The results that can be obtained from this study are that accounts receivable have an important role in maintaining hotel cash flow and overcoming delays in collecting receivables at the Aruss Hotel Semarang. Accounts receivable play an important role in maintaining the hotel's cash flow, one of which is to overcome how guests experience delays in paying. In addition, the role of other departments is no less important in collecting receivables from guests.

Ike Febriyanti; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.    

Tri Septiana Wati; Hartono Hartono; Tatas Ridho Nugroho; M. Bahril Ilmiddaviq

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Indonesia is one of the most densely populated countries in the world. As a country with the largest population, it means that the government must prepare jobs. Along with the increasing population and changes in the era of industrialization, Indonesia is experiencing problems, namely the depletion of jobs with an increase in the number of job seekers, most of whom are university graduates, causing unemployment. This condition certainly threatens university graduates who are in the productive age group and are focused on becoming a workforce. Preparing graduates who are adaptive and capable of opening jobs needs to be given more attention at this time. This research aims to. This study aims to understand the conditions of learning and entrepreneurial activities at Islamic University of Majapahit. The method used in this research is qualitative method. Data collection techniques used in this study were interviews, observation, and documentation. This study produced a description of the learning conditions which were divided into three discussions, namely, learning systems, learning processes, and entrepreneurial activities with found to be a lack of educational capacity to form graduates with entrepreneurial profiles. These results can be a reference for other tertiary institutions in finding solutions by mapping the problems that occur. Other contributions of this research complement previous research related to entrepreneurship.    

Mukhamad Khabib Sabilal Rosad; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.  

Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.  

Nandha Puspita; Rani Rani; Purwatiningsih Purwatiningsih

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Instant noodle Lemonilo are a newcomer to Indonesia. To be able to compete with other instant noodle brands, Lemonilo is doing digital marketing on a large scale to attract consumers. Starting from doing advertisements on television, to social media. In addition, Lemonilo carries the theme of healthy instant noodles which are safe for consumption by all people and uses quality ingredients (no MSG, food coloring and preservatives). Based on these observations, the authors conducted this research. Data was collected using a questionnaire given to on instant noodle  Lemonilo customers. The sample used in this study was 50 respondents using a systematic random sample method. The analytical tool used is descriptive (primary data) by using a questionnaire assisted by a Likert scale and given to respondents. The analytical tool used is SPSS software version 25. The results of this study prove that: 1) Digital Marketing has a partial positive and significant effect on Purchase Decisions with a Digital Marketing. 2) Product quality has a positive and significant partial effect on purchasing decisions. 3) Digital Marketing and Product Quality have a positive and significant simultaneous effect on Purchase Decisions.

Priyambada Wira Adni Herlambang

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was started because there was a problem where the economic existence of the people who were members of the Fish Processing and Marketing Group (Poklahsar) in Pangandaran Regency was still not optimal. Their income is still fluctuating. There are many obstacles, especially raw materials and nature, which greatly affect the process of implementing the processing and marketing of these fish, considering that not all fish can be processed and marketed, only certain fish can be processed and marketed, and even that is constrained by the season. Thus, the purpose of this study is to determine the strategy of the Department of Maritime Affairs, Fisheries and Food Security in improving the economics of the Processing and Marketing Group (Poklahsar) in Pangandaran Regency, the obstacles and efforts it has made. The method used is descriptive qualitative. The results of the study concluded that the Department of Marine Affairs, Fisheries and Food Security implemented the main generic, main and functional strategies in improving the economics of the Processing and Marketing Group (Poklahsar) in Pangandaran Regency. The obstacles faced by the Office of Maritime Affairs, Fisheries and Food Security in implementing strategies to improve the economics of the Processing and Marketing Group (Poklahsar) in Pangandaran Regency are human resources, raw materials, funds and prices. Efforts made by the Office of Maritime Affairs, Fisheries and Food Security to overcome obstacles in implementing strategies for improving the economy of the Processing and Marketing Group (Poklahsar) in Pangandaran Regency are conducting training and developing HR competencies, providing injections of funds and assistance with processing infrastructure facilities to Poklahsar, and set prices. While the raw materials have not yet found its efforts.

Fauzan Muflih Prakoso; Singgih Purnomo; Esti Dwi Rahmawati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine whether product quality, price, and service simultaneously have a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region, whether product quality, price, and service partially have a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region. The sample in this study were consumers of Bakso & Mie Ayam Restaurants in the Kartasura Region who had made a purchase at least twice. The sampling technique used purposive sampling. The number of samples is 100 respondents. Instrument test using validity test and reliability test. The analysis technique uses multiple linear regression. For data processing, researchers used statistical software SPSS 25. The results showed that product quality, price, and service simultaneously had a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region, product quality, price, and service partially had a positive effect on customer satisfaction at Bakso & Mie Ayam Restaurants in the Kartasura Region.

Evaldiana Adelia; Wilhelmina Mitan; Fransiscus De Romario

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of pentagon fraud in detecting financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. The method used in this research is quantitative in nature causative with data sources in the form of secondary data. The sample of this research is 21 companies in the healthcare sector using a purposive sampling method. The data for this research were obtained from literature and documentation. The results of this study show that partially financial target variables and changes in directors have an effect on fraudulent financial reports in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Meanwhile, external pressure variables, ineffective supervision, auditor changes, and the frequency of CEO photos appearing have no effect on fraudulent financial statements in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Simultaneously financial targets, external pressures, ineffective supervision, changes in auditors, changes in directors, and the frequency of CEO photos appearing have an effect on fraudulent financial statements.

Yolinda Ratna Fari; Youmil Abrian; Arif Adrian

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

This research is motivated by the importance of organizational citizenship behavior to increase productivity and effectiveness in an organization. High human fighting power will encourage the emergence of OCB behavior, namely someone who is able to survive in the face of difficulties while working will be able to carry out their obligations properly. However, according to the findings of this research conducted on employees of the Grand Rocky Hotel Bukittinggi, some employees with high OCB levels are still not able to do their jobs optimally. Therefore this research was conducted to find out whether adversity quotient and emotional intelligence affect organizational citizenship behavior of Grand Rocky Hotel Bukittinggi employees. The sample in this study were all 113 employees of the Grand Rocky Hotel Bukittinggi. Data analysis used in this study is multiple linear regression analysis. The results showed that there was a positive and significant adversity quotient with organizational citizenship behavior of employees. There is a positive and significant influence of emotional intelligence on organizational citizenship behavior of employees. Then adversity quotient and emotional intelligence both have a significant influence on organizational citizenship behavior of employees

Moh Ihsan Soval Mubarok; Jani Jani

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

The background of this research is that the learning process is still carried out by the teacher, and students tend to be passive. Less conducive learning conditions such as daydreaming students, students are still less active in the learning process. Therefore, the picture and picture learning model is used in achieving optimal learning goals. The aims of this study were (1) to find out the inhibiting and supporting factors, and the impact of applying the picture and picture learning model on history material for Grade VIII students of SMP Terpadu Abul Faidl Wonodadi Blitar. This research uses descriptive qualitative research. Methods of data collection using observation, interviews and interviews to be analyzed inductively. Research result; (1) The steps of the picture and picture learning model in this study are conveying the competencies achieved, presenting the material as an introduction, the researcher reveals pictures of activities related to the material. The researcher selects students to take turns arranging the pictures into a logical sequence. The researcher asked the reason for the sequencing of the images. researchers build concepts according to the competencies achieved, conclusions, and closing. (2) Supporting factors only require pictures and adhesives. inhibiting factor difficult to find the appropriate image quality. (3) The positive impact of training students' reasoning and memory so as to improve student learning outcomes. negative impacts include, it takes a long time to prepare images, increases expenses, it is difficult to find suitable and good images.

Moh Ihsan Soval Mubarok; Jani Jani

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

The background of this research is that the learning process is still carried out by the teacher, and students tend to be passive. Less conducive learning conditions such as daydreaming students, students are still less active in the learning process. Therefore, the picture and picture learning model is used in achieving optimal learning goals. The aims of this study were (1) to find out the inhibiting and supporting factors, and the impact of applying the picture and picture learning model on history material for Grade VIII students of SMP Terpadu Abul Faidl Wonodadi Blitar. This research uses descriptive qualitative research. Methods of data collection using observation, interviews and interviews to be analyzed inductively. Research result; (1) The steps of the picture and picture learning model in this study are conveying the competencies achieved, presenting the material as an introduction, the researcher reveals pictures of activities related to the material. The researcher selects students to take turns arranging the pictures into a logical sequence. The researcher asked the reason for the sequencing of the images. researchers build concepts according to the competencies achieved, conclusions, and closing. (2) Supporting factors only require pictures and adhesives. inhibiting factor difficult to find the appropriate image quality. (3) The positive impact of training students' reasoning and memory so as to improve student learning outcomes. negative impacts include, it takes a long time to prepare images, increases expenses, it is difficult to find suitable and good images.

Sri Rizkhika; Lisnawaty W. Badu; Jufryanto Puluhulawa

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine the causes of women becoming victims of violence due to alcohol in the family environment. The research method used is an empirical legal research method using a descriptive approach and qualitative analysis techniques. The results of this study indicate that there are two factors that cause women to become victims of violence due to drinking alcohol in Gorontalo City, namely internal factors consisting of the personality of the woman (victim) and the personality of the man (the perpetrator). While the external factors themselves consist of economic factors and infidelity factors. For victims, with the facts that occur in the field where alcohol is a trigger for domestic violence, it is for the victims, in this case the wife, to continue to provide awareness to her husband in order to place limits on the actions taken. And the perpetrators too so as not to exceed the limits of awareness in terms of drinking liquor so that families at home do not become victims of violence for actions due to excessive consumption of liquor.

Mulyani Maiza; Nurhasnah Nurhasnah

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The purpose of this study is to find out the mistakes in writing Arabic vocabulary and the solutions to these mistakes. And the research methodology used by researchers is descriptive qualitative research, because researchers analyze facts in general by presenting existing facts to form new ideas based on the research reality. And data collection methods in this study are observation and documentation. And the results in writing Arabic vocabulary in learning writing skills that the researchers got in grade 4 SD Jam'iyyatul hujjaj Bukittinggi: Errors in writing Arabic vocabulary according to the rules as many as 25 students. errors in differentiating the writing of Arabic letters such as: ت،ط،ذ،ز،س،ش،ص،ض as many as 18 students. And errors in the difficulty of writing vowel dhommah as many as 16 students. errors in differentiating writing between tactic and ta marbuthah as many as 20 students. errors in distinguishing short length as many as 25 students. There are many solutions to errors in writing Arabic words, including providing more exposure for students in video or image form to professional writing.

Khairul Adam; Al-baihaqi Anas

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The researchers found problems in grade 5 at SD Jam'iiyatul Hujjaj Bukittinggi, namely students' difficulties in understanding Arabic vocabulary. To increase students' understanding of Arabic vocabulary, the researcher applied the question-and-answer method through picture media. The purpose of this study is to determine the effectiveness of using the question and answer method through picture media to increase Arabic vocabulary and to find out the increase in Arabic vocabulary mastery after using the question and answer method through picture media at SD Jam'iiyatul Hujjaj Bukittinggi.This study used quantitative research with a group pretest-posttest design. Researchers took samples in this research experimental class of 28 students and control class of 28 students.The tools used for collecting data were observation, examination, and documentation. and student learning outcomes using the question-and-answer method through media images of 5th grade elementary school students. Based on the acquisition of an average value of 83, This is also proven through the calculation of "T." Calculate more than the "T" Table, namely 2,463.Then H0 is rejected and Ha is accepted. So it can be concluded about the effectiveness of the use of the question and answer method through picture media for students in grade 5 at SD Jam'iiyatul Hujjaj Bukittinggi.