Publication Search

Tourism is a travel activity carried out temporarily from the original residence to the destination area with the reason not to settle or make a living but only to fulfill curiosity, spend leisure or holiday and other destinations. One of the new tourism destinations that has a natural charm as if we are standing on a bumpy cloud. This new tourism destination is named after the country above the clouds located in Lebak Regency, Banten, Indonesia. The results of this study the role of social media marketing can introduce and popularize the country's tourism above the clouds located in the district of Lebak, Lebak and can affect the image of tourists about the quality of the destination and can also provide satisfaction and loyalty to tourists.

Competence is an essential thing in the development and growth of an organization. The church is an organizational unit that requires pastoral competence. Pastoral competence needs to be developed in improving church performance. A pastor must be able to have the social capital to improve church performance. The population of this study was pastors throughout Indonesia. The sample in this study were pastors of the Pentecostal Church in Indonesia (GPdI) spread across several regions in Indonesia as many as 42 pastors. The method in this study uses quantitative methods with SEM-PLS. The results showed that the competence of the pastor affects social capital. It can be seen from the analysis test showing that the variable considered to be significant if the P-value is smaller than the predetermined significant value (0.000 < 0.05), thus hypothesis H1 is accepted. The results of the study show that there is a relationship between social capital and church performance. It can be shown by the results of the SEM-PLS analysis showing that the P-value is smaller than the predetermined significant value (0.000 < 0.05); thus, hypothesis H2 is accepted. The results showed that there was a relationship between social capital and church performance. The results showed that there was a relationship between social capital and performance. It shows that the P-value is smaller than the predetermined significant value (0.000 < 0.05). Thus the hypothesis H3 is accepted. The originality of this study is that the competence of a pastor affects social capital, using several new dimensions that previous researchers have not studied

This study reveals how the relationship between the establishment of the monument and the traditional belief system of the Toba Batak people who still believe in the existence of the spirits of their ancestors. The actualization of this belief is manifested in the construction of an ancestral monument which is considered an embodiment of respect for the descendants of the clan that founded it. To reveal these data, in this study the authors used qualitative research. The data in the field were obtained through participatory observation techniques, interviews, and literature studies. The purpose of this study was to reveal the background of the establishment of monuments in clan groups in Balige District, Toba Samosir Regency which represents the function and meaning of the erection of clan monuments in Balige District. Toba Samosir Regency also describes the organization and implementation of the case for the establishment of the Siraja Nababat, Manurung, Nommensen, Siagian, Sonakmalela and Sisimangaraja XII monuments in and analyzes the conception of the construction of the monument in the Toba Batak community. based on the conception of traditional beliefs that believe in the existence of their ancestral spirits in people's lives. The worship of ancestral spirits is manifested in the construction of monuments. This research was conducted in the Tourism Area in the City of Balige and Porsea – North Sumatra. The aims of this study include: (1) As a deeper learning material about the reasons why Batak Culture built the Tugu, and (2) To explore and promote the richness of culture, tradition, history in the Batak tribe. The results showed that (1) all visitors who came were very enthusiastic about the history of the construction of each existing monument, (2) the role of both local and foreign tourists had a positive impact on the community, namely the development of local community knowledge systems, the emergence of new livelihoods, getting to know language diversity, technological progress, the formation of social organizations, the emergence of the commercialization of hospitality, the shift in the value of solidarity in agriculture. Cultural tourism is a travel activity carried out by certain parties (a person or group of people) by visiting certain places with the aim of learning about cultural attractions or taking advantage of the cultural potential of the places visited.

Humans have the ability to think and always try to improve their knowledge. Human nature is naturally full of curiosity so humans are always looking for answers to their curiosity. Humans seek answers to their curiosity through knowledge, and through knowledge will lead to its own satisfaction according to the demands of the times. The knowledge gained is not only knowledge, but is emphasized on knowledge and truth. Learning everything by studying the right scientific foundation is one of the efforts made by humans to obtain the truth. This study aims to determine the nature of the philosophy of education in the development of science based on local wisdom. The surrounding nature gives birth to local wisdom that is unique and is a potential in the development of science. Science or science which includes physics, chemistry, biology using scientific steps, scientific thinking, and using scientific frameworks. This is the beginning of the philosophy of science used to study, uncover, and solve scientific problems for human life. This study discusses the importance of a person in developing science based on local wisdom as a means of maintaining natural resources, culture, customs that exist in people's lives.

The purpose of this study was to determine the input analysis of Team Composition (HOCH MODEL) Lecturer of the Faculty of Economics and Business, University of Riau. Primary data wa s collected through a questionnaire as a tool to prove the results of the study, the dat analysis technique in this study used SPSS, the sampling technique that has been selected is the Descriptive Analysis method (82 Lecturer of the Faculty of Economics and Business, Riau University). The results show that: 1) Surface Level Diversity at the Faculty of Economics and Business, Riau University is very good with E-learning 2) Deep Level Diversity at the Lecturer at the Faculty of Economics and Business, Riau University agrees that Deep Level Diversity can lead to good things in the Team Composition 3) Knowledge, Skills,  Ability at the Lecturer of the Faculty of Economics and Business, University of Riau agrees that Knowledge, Skills, Ability are very important when carrying out Elearning learning 4) Other Individual Diferences at the Lecturer of the Faculty of Economics and Business, University of Riau agrees that Other Individual Diferences are very important important to do in a team in carrying out E-learning learning

This study aims to analyze the comparison of stock prices and volume at PT. Kalbe Farma Tbk before and during covid-19 pandemic. Type of this research used is descriptive quantitative analysis. Data analysis techniques using Paired Simple T-Test with SPSS 25. Based on the results of the Paired Sample T-Test on the stock price of PT. Kalbe Farma Tbk can be concluded that the significance value is 0.733 (p > 0.05). So Hi is rejected, Ho is accepted, which means there is no significant difference to the stock price of PT. Kalbe Farma Tbk, before and during the covid-19 pandemic. Based on the results of the Paired Sample T-Test on the stock volume of PT. Kalbe Farma Tbk can be concluded that the significance value is 0.043 (p < 0.05). So, Hi is accepted, Ho is rejected, which means that there is a significant difference in share volume.

This study focuses on location, product innovation, and service quality affecting consumer satisfaction. In addition, the investigated question is “Do location, product innovation, and service quality have an influence on customer satisfaction at Café Maballo?” Furthermore, the objective of this study was to find out to what extent the effect of location, innovation, and service quality on consumer satisfaction at Café Maballo. The employed data collection method was a questionnaire. The collected data were then analyzed using a validity test, reliability test, normality test, hypothesis testing, multiple regression analysis, t-test, F test, and coefficient of determination (R2). To facilitate the data processing, researchers used SPSS v. 25. The results of the t-test examining the effect of location on customer satisfaction showed that t_count was > t_table (0.734 > 1.66792) with a significant level below 0.1 (i.e., 0.000). Thus, the location does not have a significant effect on customer satisfaction at Café Maballo. Furthermore, H_O is accepted, meaning that the location does not partially affect customer satisfaction. In addition, the results of the t-test examining the effect of innovation on customer satisfaction presented that t_count  was > t_table (3.253 < 1.66792), indicating that innovation has a positive and significant influence on customer satisfaction at Café Maballo. Additionally, the results of the t-test examining the effect of service quality on satisfaction revealed that t_count  was > t_table (3.455 > 1.66792). Therefore, H_a is accepted, meaning that service quality affects consumer satisfaction at Café Maballo. Apart from that, the results of the F test showed that F_count  was > F_table (19.203 > 3.13), indicating that location, innovation, and service quality simultaneously influence customer satisfaction at Café Maballo. Furthermore, the coefficient of determination presented an R-squared of 0.462 or 46%. This shows that the percentage of the influence of the independent variables on the dependent variable is 46% while the remaining 54% is from the influence of other variables not observed in this study.

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.

This study aims to analyze "The Influence of Competence, Work Motivation and Career Development on Employee Performance at PT Kayamas Intitama Semarang". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 60 respondents is an employee at PT Kayamas Intitama Semarang. Based on the results of the study, the competence variable has a positive effect on employee performance. This is indicated by the calculated t value that is greater than the t table, namely 5.608 > 1.672, with a sig value. of 0.000 <0.05 (significant). The magnitude of β1 0.402 (positive sign) means that the higher the competence, the higher the employee's performance. Work motivation has a positive effect on employee performance. This is with the calculated t value of 6.400 > t table, namely 1.672 with a sig. of 0.000 <0.05 (significant). The magnitude of β2 is 0.467 (positive sign), meaning that the better the work motivation, the higher the employee performance. Career development has a positive effect on employee performance. This is indicated by the calculated t value which is equal to 5.042 > t table which is 1.672 with a sig value. of 0.000 <0.05 (significant). The magnitude of β3 is 0.345 (positive sign), meaning that the higher the employee's career development, the higher the employee's performance.

This study aims to analyze "The Influence of Leadership Style, Workload, and Incentives on Employee Performance at CV Gemilang Abadi Semarang." Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 82 respondents were employees at CV Gemilang Abadi Semarang. Based on the results of the study, leadership style has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.632 > 1.664, with a sig value. of 0.001 <0.05. Leadership style (β1) has a positive sign of 0.266 which means that the better the leadership style, the higher the employee performance. Thus it can be concluded that H1 is accepted, so the hypothesis stating that leadership style has a positive effect on employee performance is proven. Workload has a positive effect on employee performance. This is shown by the t-value that is greater than the t-table, namely 3.941 > 1.664, with a sig. By 0.000 > 0.05. Workload (β2) has a positive sign of 0.295 which means that the more appropriate the workload is, the better the employee's performance. Thus it can be concluded that H2 is accepted, so the hypothesis stating that workload has a positive effect on employee performance is proven. Incentives have a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 8.699 > 1.664, with a sig. 0.000 < 0.05. Incentives (β3) have a positive sign of 0.590 which means that the higher the incentives given, the higher the employee's performance. Thus it can be concluded that H3 is accepted, so the hypothesis stating that incentives have a positive effect on employee performance is proven.

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management   at   the   Faculty   of   Economics,    Indonesian   Christian University,  Toraja.  This  research  utilizes  quantitative  methodologies. There  are 1,845  students  enrolled  in the Faculty  of Economics  at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires  utilizing the probability sampling approach, proportionate  stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the  study  indicated  that  financial  literacy  did  not  have  a  significant positive influence on the personal financial management of students, whereas the hedonistic  style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

Pelanusa Group, a group of patchwork craftswomen based on social entrepreneurship, has been facing a drastic decline in market performance for its creative products since the occurrence of disruptive technology accelerated by the Covid-19 outbreak. The purpose of this study is to determine the role of digital platforms and e-commerce marketing capabilities in building marketing innovation capabilities that have an impact on marketing performance. A total of 160 Pelanusa patchwork craftsmen have been selected as respondents using purposive sampling technique. The data collected through the questionnaire was analyzed with SmartPLS 4.0.7.8 Software. The results of the study show that there is a very important role in the use of digital platforms and mastery of e-commerce marketing because these two things will be able to break the ability of innovation in marketing. Strong marketing innovation will have an impact on marketing performance as indicated by expanding market share and increasing customer satisfaction as well as total sales. It is recommended that further research be able to reveal digital marketing strategies that can be applied by craftswomen and people with disabilities so that they can remain productive at work and have income from selling their products.

The purpose of this study was to deterrmine the price of shares in PT Antam Tbk. as a reference to determine the fair price of shares of PT. Antam on the Indonesian share exchange. Fundamental analysis is a method used to determine whether the share price on the Indonesian share exchange is already appropriate to the company's intrinsic value. The research method uses a quantitative descriptive approach, namely analyzing and processing numerical data obtained from the official website of the Indonesian share exchange to determine the level of fairness of the share price of PT Antam Tbk.  Price Earning Ratio in the period 2020-2022 of PT. Antam Tbk. has increased and Price Book Value in the period 2020-2022 of PT Antam Tbk. is at a fair share price value position (undervalued).

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative  is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

This study aims to determine whether there is an influence of learning creativity and learning discipline on Students Achievement in Class XI SMA Negeri 2 Pematangsiantar for the Academic Year 2022/2023. The problem in this study is how the influence of learning creativity and learning discipline on student achievement in class XI SMA Negeri 2 Pematangsiantar 2022/2023. The population and sample in this study were class X as many as 26 people. To obtain data on learning creativity and learning discipline, researchers used a questionnaire as a data collection tool and used a closed questionnaire structured in a structured manner where the question items were followed by answers consisting of four choices. The quality of the research instrument for the questionnaire was assessed through validity and reliability tests. The next step is to test the hypothesis by calculating the linear regression equation, namely Y over X1 is = 83.60 + 0.06 X1 meaning that between the variables X1 is linear with Y and Y over X2 is = 74,37+(0.8) X2 means that between variables X2 is linear with Y and Y over X1 and X2 is = 1.33 + 0.53 X1 + 0.69 X2, meaning that between variables X1 and X2 is linear with Y.

Radio news scripts are news scripts that are ready to be delivered or read by the broadcaster. The definition or understanding of the script itself is a story that is described in sequence from scene to scene which is equipped with a place or setting, circumstances, dialogue, and often there are characterizations in it. 94% in writing this article using the method of reading and searching for internet sources. In this study, the method used is descriptive qualitative method. News script writing plays a very important position in radio news broadcasts. In writing broadcast scripts, scriptwriters must be able to write in a conversational or spoken language style in a concise, concise, and clear manner. Broadcast Script is broadcast material that will be delivered by broadcasters in broadcasting, especially broadcasts with script reading techniques.    

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Companies that have been listed on the Indonesia Stock Exchange are required to submit audited annual financial reports to the public, which information will then be used by interested parties for consideration in making decisions. However, in fact not all issuers are able to publish their annual financial reports on the Indonesia Stock Exchange. So that this study aims to determine the effect of financial performance on the delay in the publication of audited financial statements mediated by audit report lag. The object of research is issuers with consumer cyclicals and consumer non-cyclicals sectors and late in publishing their audited financial reports, observation period 2017-2021. The sampling technique used purposive sampling and resulted in 46 samples. The research method used is statistical t test, path analysis and Sobel test using the help of the IBM SPSS version 26 program. The results of this study indicate that profitability has an effect on audit report lag, profitability has no effect on delays in the publication of audited financial statements, audit report lag affects delays publication of audited financial statements, and audit report lag succeeded in mediating profitability against the delay in publication of audited financial statements.

This study aims to determine the development of musyarakah financing in Indonesia. The research method used is descriptive method with content analysis or content analysis. Broadly speaking, this writing systematic is more of a narrative nature that collects secondary data from BPS, opinions of experts, journals, books and articles published on the internet related to musyarakah financing in Indonesia. The results of the study show that musharaka financing continues to show increasing growth from year to year. As a form of financing that focuses on the productive sector, musyarakah financing needs to be further increased compared to murabahah financing which focuses on the consumptive sector.