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Sigit Kamseno; Agam Sakti Hidayat

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the comparison of criminal law related to sexual violence in Indonesia and Singapore, focusing on the legal framework, definition and types of sexual violence, law enforcement process, and sanctions and punishments. In Indonesia, criminal law on sexual violence is regulated through Law No. 12 of 2022 concerning the Crime of Sexual Violence (UU TPKS) and the Criminal Code (KUHP), which covers various forms of sexual violence. Singapore uses the Penal Code and the Women's Charter as the legal basis, with additional protection for children through the Children and Young Persons Act (CYPA). This study found that Indonesia has a broader and more comprehensive definition of sexual violence than Singapore, which tends to be more specific. The law enforcement process in both countries involves reporting, investigation by the police, and the courts, but Singapore has a special unit that handles sexual crimes with a more focused focus. Sanctions and punishments in Singapore tend to be heavier, including caning, while in Indonesia, punishments vary depending on the type of sexual violence. The research method applied in this study is the normative legal method, which focuses on the analysis of laws and regulations, legal documents, and legal concepts relevant to a legal problem. The approach used is a conceptual approach, which prioritizes analysis from a problem-solving perspective. This approach involves understanding the legal concepts that underlie or form the background of the problem, as well as considering the values ​​contained in the normative of a regulation related to these concepts.

Intisar Rashid Khaleel

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

war trauma and its relationship to women in regions of conflict are conceptualized by the confusion of identities between male and female identity, soldiering, and even immigration issues. The majority of combat literature has been written by men, but Sand Queen distinguishes apart because it emphasizes the viewpoint of the female character and author. The story of Kate develops to depict the gruesome details and complexities of the conflict. Her experience demonstrates that women face particular challenges throughout combat as well as in civilian life. In Sand Queen, the consequences of the war trauma can be seen in the characters' reactions throughout the dialogical narrative that recounts the terrible experiences of a female soldier.

Intisar Rashid Khaleel

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

war trauma and its relationship to women in regions of conflict are conceptualized by the confusion of identities between male and female identity, soldiering, and even immigration issues. The majority of combat literature has been written by men, but Sand Queen distinguishes apart because it emphasizes the viewpoint of the female character and author. The story of Kate develops to depict the gruesome details and complexities of the conflict. Her experience demonstrates that women face particular challenges throughout combat as well as in civilian life. In Sand Queen, the consequences of the war trauma can be seen in the characters' reactions throughout the dialogical narrative that recounts the terrible experiences of a female soldier.

Putri Karisma Sari; Ni Luh Ketut Mas Indrawati; I Nyoman Aryawibawa

Publikasi Para ahli Bahasa dan Sastra Inggris 2024 Asosiasi Periset Bahasa Sastra Indonesia

This undergraduate thesis examines English diphthong pronunciation errors among fifth-grade students at North Bali Bilingual School, with a specific focus on centring and opening diphthongs using Peter Roach's theory. The primary aim is to identify the errors made by the students and determine the underlying factors contributing to these errors. The research employs a qualitative method supported by quantitative data, involving voice recordings collected via VoiceMemos on an iPhone, which were then phonetically transcribed. Additionally, a questionnaire was administered to gather background information on the students that might explain the pronunciation errors. The findings reveal that while the majority of students can correctly produce diphthong sounds, 22% of them made pronunciation errors. The most frequently mispronounced diphthongs were /ɪə/ with 75% errors, /ɑʊ/ with 59% errors, and /eə/ with 25% errors. The questionnaire results suggest that the primary factors contributing to these errors include the students' native language, phonological interference, avoidance strategies, and potential neurodevelopmental disorders. The research provides insights into the specific challenges faced by bilingual students in mastering English diphthongs and highlights the need for targeted interventions to address these pronunciation issues.

Sri Melawati Hutasoit; Esron Ambarita; Vivi Novalia Sitinjak

Publikasi Para ahli Bahasa dan Sastra Inggris 2024 Asosiasi Periset Bahasa Sastra Indonesia

This thesis examines inflectional affixes in William Shakespeare’s Play Romeo and Juliet. The objectives of this study are to find out the types of inflectional affixes in William Shakespeare’s Play Romeo and Juliet based on Fromkin, Rodman & Hyams (2011) theory. This study applied descriptive qualitative method. The results of this study are eight types of inflectional affixes namely third-person singular present, past tense, progressive, past participle, plural, possessive, comparative, superlative. The writer found that there are 18 data categorized into third-person singular present, 10 data categorized into past tense, 2 data categorized into progressive, 8 data categorized into past participle, 13 data categorized into plural, 16 data categorized into possessive, 2 data categorized into comparative and 2 data categorized into superlative.

Zainal Aprianto Bagus Pratama; Iswati Iswati; Anis Fitriyasari

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is to find out more about "The Influence of Social Media and Digital Marketing Strategy on Increasing Sales in Micro, Small and Medium Enterprises (MSMEs) in South Surabaya" in accordance with the problems raised, namely the relationship between social media and digital marketing strategies on increasing sales in MSMEs in South Surabaya. The background to this research is due to the development of digital marketing in the business world, so it is important for MSMEs to follow existing developments. The aim of this research is to find out whether there is an influence of social media and digital marketing strategies on increasing MSME sales. The method used is a quantitative method by distributing a questionnaire in the form of a Google Form to MSMEs in South Surabaya. The researcher used purposive sampling, so the researcher chose a sample that matched the characteristics of the respondents from the population obtained. After that, the collected data was processed using the SPSS program and calculated using Multiple Linear Regression. The conclusion of this research is that there is a relationship between social media and digital marketing strategies in increasing MSME sales.

Abdul Malik; Imam Baidlowi; Yuliasnita Verlandes

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to evaIuate PT. Pabrik Kertas Tjiwi Kimia Tbk's financial performance from 2021 to 2023 utilizing the Iiquidity, soIvency, and profitabiIity ratios. The study's methodology is quantitative descriptive and makes use of descriptive statistics for data analysis. This study's quantitative approach combined with documentation methodologies collects data from PT. Pabrik Kertas Tjiwi Kimia Tbk's yearly financial reports. The annual financial report for the years 2021–2023 is the financial report that was utilized. According to the study's findings, the company's financial performance, as determined by calculating the Iiquidity ratio (current ratio and quick ratio), indicates that it is less liquid and hence less excellent, as seen by its inability to pay off its short-term loans. The firm is deemed to be in excellent financial standing based on the analysis of its solvency ratios, which incIude the debt to equity and debt to asset ratios. Additionally, the company's financing is entirely derived from debt. The profitabiIity ratios, which incIude net profit margin, return on equity, and return on assets, indicate that the firm is not making the most profit possible.

Ivan Sahvanul Nawawi

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine and analyze the influence of compensation, work discipline and work motivation on employee performance at PT. Eka Silver Gold And Jewelry. This type of research is research with a quantitative approach. The population in this study were all employees of PT. Eka Silver Gold And Jewelry. Determination of the sample in the study used non-probability sampling through saturated samples so that the total sample in this study was 50 employees. The data analysis method in this research uses SPSS analysis tools through validity, reliability, classical assumption tests, namely normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, F test and correlation and determination coefficients. The results of this research show that (1) Compensation Variable with a sig value. 0.000 < 0.05, then the compensation variable influences employee performance (2) Work Discipline variable with a sig value. 0.000 < 0.05, then the work discipline variable influences employee performance (3) The work motivation variable with a sig. 0.000 < 0.05, then the motivation variable influences employee performance (4). From the results of these calculations, an Fcount of 25.680 is obtained, which means an Fcount of 25.680 and a sig value. 0.000 < 0.05 so Ho is rejected and H4 is accepted. So the independent variables Compensation, Work Discipline and Work Motivation together have an influence on employee performance at PT. Eka Silver Gold and Jewelry.

Eka Lestari

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims, 1) To find out the implementation of supervision of madrasa heads at MAN 1 Medan, 2) To find out the results of supervision of madrasa heads at MAN 1 Medan, and 3) To find out the problems and efforts of madrasa heads in overcoming supervision at MAN 1 Medan. This research uses qualitative research methods which are intended to determine the phenomena experienced by research subjects. With data collection techniques through observation, interviews and documentation. Data analysis techniques include data reduction, data presentation, verification or drawing conclusions and checking the validity of the data. Using the sample, the head of the MAN 1 Medan madrasah and five different teachers to obtain information regarding the problems of the madrasah head in carrying out supervision at MAN 1 Medan. The results of this research include: 1) The implementation of supervision at MAN 1 Medan through three stages, namely, planning, implementation and follow-up evaluation which is carried out once a year, 2) The results to be achieved after supervision is carried out, namely, first for teachers, for students , and madrasah, and 3) The problem with the head of the madrasah in carrying out supervision is the limited time which makes his focus divided between his activities outside and as a supervisor at MAN 1 Medan.

Ratu Seroja Laras Wangi; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling and obtained 8 sample companies. This study uses secondary data obtained from the company's financial statements and annual reports. The analysis technique used is multiple linear regression analysis. The results showed that the variables of external pressure, ineffective monitoring, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience had an effect on financial statement fraud. While the change in auditor variable has no effect on financial statement fraud  

Putri Nurmala Aprilia; Hari Setiono; Muhammad Bahril Ilmiddaviq

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

Mahjudin Mahjudin; Muchammad Ilham Syaifullah A. M; Naurah Aurelia M

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The research for this thesis is entitled: "Customer Satisfaction Analysis of PT Service Quality. Federal International Finance East Surabaya Branch Using the Servqual Method.” The purpose of this research is to determine the quality of services provided at PT. Federal International Finance East Surabaya Branch towards all customers seen from the 5 dimensions of service and to find out the efforts made to improve service quality at PT. Federal International Finance East Surabaya Branch to retain customers. The analytical tool used in this research uses the Servqual method. From the research results, it is known that the gap for the Physical Evidence dimension has a gap value in the third item of -0.08, namely that employees look neat & professional. The reliability dimension has a gap value in the first, fourth and fifth items, namely if an employee promises to do something within a certain time period, then they actually carry it out at -0.06, employees provide services according to the promised time at -0.46 , and FIFGROUP keeps its data error-free by -0.40. The responsiveness dimension has a gap value in the first and third items, namely that employees will tell customers exactly when service will be provided at -0.04, and employees are always willing to help customers who come at -0.12. The guarantee dimension has a gap value in the second item, namely that customers will feel safe when making transactions of -0.04.    

Filka Maftikha; Nur Ainiyah; Muhammad Bahril Ilmiddaviq

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.    

Hidayatul Aisyah Nur Rohman; Nur Ainiyah; M.Bahril Ilmidaviq

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.

Adhe Sarah Ris Dwinomo; Nur Ainiyah; Nurdiana Fitri Isnaini

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions for members of the GMNI organization.

Saputri Dwi Fitriani; Nur Ainiyah; Nurdiana Fitri Isnaini

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Accounting information systems are very important for companies because they can simplify operational activities and reduce uncertainty in decision making. This research aims to determine the use of the Jsmart application in the accounting information system at PDAM Mojokerto City. This research uses primary and secondary data with qualitative descriptive methods through observation, interviews and documentation. The research results show that the JSmart application used by PDAM Kota Mojokerto significantly increases accuracy, efficiency and transparency in calculating and determining billing costs. The application automates cost calculations, reduces manual errors and speeds up processes, thereby supporting strategic decision making and increasing customer satisfaction. JSmart has also proven effective in presenting accurate financial information and facilitating financial data analysis.

Sabrina Salsabila Azzahra; Hari Setiono; Nurdiana Fitri Isnaini

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

Dina Dwi Rahmawati; Hari Setiono; Muhammad Bahril Ilmiddaviq

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.

Dhea Kurnela; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

Dwi Kharisma Wati; Civi Erikawati

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.