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Windasari Rachmawati; Abdul Karim; Moeljono Moeljono

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to investigate the post-usage continuation behavior of customers in the green finance sector, utilizing the Extended Social Help (SST) theory as its theoretical framework. The data utilized in this research consists of a questionnaire administered to respondents who are customers of Islamic banks owning to Generation Z. The research outcomes obtained through the application of the Partial Least Squares (PLS) technique indicate that Environmental Consciousness, when mediated by customer satisfaction, does have a negative influence on the continuity of green finance behavior. Similarly, the outcomes align with those of Green Bank Marketing Initiatives (GBMI), which, when mediated by customer satisfaction, also exhibit a negative influence on green finance continuity behavior. Conversely, the Conciliation of customer satisfaction in the object of psychological reactance and its influence on green finance continuity behavior yields a good influence.

Alfiah Wury Meizary; Sugeng Priyanto; Yuphi Handoko

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

Mar‘atus Sholehah; Nurdin Nurdin; Ronny Marthin Sitohang; Yandi Asmana; Ujang Kusnaedi +1 more

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

Ghozirul Hani; Deka Sabrina Reriyanti; Juwita Hestiana; Erna Wati; Moch Sholahudin Alfian Huda

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

Fitri Aisyah Hilaliyyah; Aep Saefullah; Fuad Gagarin; Moh. Tahang; Rasmawati AR +1 more

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

Galuh Budi Astuti; Maria Hieronika; Petronela Reubun

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

Hannaa Nuhlaa; Adhelia Desi Prawestri

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

Neni Afriyani

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

Rachmatul Istiqomah; Imam Suroso

Prosiding Seminar Nasional Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Fiduciary collateral as a type of collateral gives the rights of executorial to creditors to do parate execution on the object of fiduciary collateral when a debtor defaults. In practice, however, collateral misuses this right illegally. This becomes the basics for Judicial Review agains Article 15, paraghraphs 2 and 3 of Law No. 42/1999, and the Constitutional Court issued the Ruling No. 18/PUU-XVII/2019. Therefore in this thesis the formulation of the problem raised is first, when a debtor is considered to have committed an act of default, and secondly, it delves into the creditor's execution procedure and the ratio decidendi related to Constitutional Court Decision No. 18/PUU-XVII/2019. The research use descriptive juridicial normative method. The data were gathered by conducting library research. The result of the analysis shows that Ruling does not impede the right of executing by creditors so that it is in accordance with the executorial right in fiduciary collateral. So, there are two possible ways for a debtor to be declared in default: firstly, the agreement of default is stipulated during the main agreement and the initial fiduciary collateral agreement. Secondly, the default is determined by the district court in order to execute the fiduciary collateral object.

Nalom Siagian

The method applied in this study is Systematic Literature Review (SLR) and this work examines the pertinent literature between 2020 and 2024. The sources included here were Scopus, Web of Science, Google Scholar while using the following keywords; digital communication and profitability. The findings indicate that firms that engage in anticipatory digital media communication receive higher customer interactions of between 10-30% and continued patronage and sales. Furthermore, AI and big data help organizations tailor their communication strategies, maximize CLV and minimize operation expenditures. However, the study also revealed that digital skills’ dearth and organizational reluctance to embrace digital technology are a thorn for firms, particularly MSMEs, regarding the appropriate execution of digital communication strategies. Based on the findings of this study, the conclusion is that enhanced digital communication can enhance the profitability of the company as long as adequate technological platform and increased digitization of company’s employees are in place. As for the suggestions for future research, they include examining the effects of data privacy legislation on Digital Communications Planning and analyzing how manufacturing and, especially, financial service industries can leverage Digital Technology to create a sustainable competitive advantage.

Indramini Indramini

Jurnal Bahasa, Sastra, Budaya, dan Pengajarannya 2024 Pusat Riset dan Inovasi Nasional

"Improvement of Short Story Writing Ability Through the Personal Experience of Class VIII Unismuh Junior High School Makassar". Thesis of Indonesian Language and Literature Education Department, Faculty of Teacher Training and Education, Makassar Muhammadiyah University.This type of research is a Class Action Research (Class Action Research) which aims to describe the improvement of short story writing skills through the personal experience of students of class Class VIII Unismuh Junior High School Makassar and describes the process of improving the ability to write short stories through the personal experience of the MA class Class VIII Unismuh Junior High School Makassar. The instruments used in data collection were tests, observation guidelines, interview guidelines, and the data were analyzed descriptively qualitatively. The data in this study are in the form of tesp there are 24 students and the results of observations in the learning process.The results showed that quantitatively there was an increase in the learning outcomes of short story writing through the personal experience of 24 students, namely on the pretest results, an average score of 56.63%. In the first cycle the average score of student learning outcomes was 68.13%, while the second cycle of student learning outcomes writing short stories through personal experience was 81.74%. In the first cycle, students who finished 9 students or 46.48% and categories of incomplete were 15 students or 53.52%. While in the second cycle category there were 21 students or 89.96% and the incomplete category were 3 people or 10.04% meaning that there was an increase of 13.61%.Based on the results of the research above, it can be concluded that the results of learning to write short stories through the personal experience of students of class XI MA Darul Istiqamah Maccopa Maros Regency can be improved through students' personal experiences.

Desi Yuliana; Kamelia Sinaga; Imran Saputra Surbakti; Asnita Sinaga; Agustina Susilawati Tumangger

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2024 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Colostrum is the first fluid secreted by the mammary glands. The highest content in colostrum is antibodies that are ready to protect the baby when the baby is still very weak. The protein content in colostrum is higher than the protein content in mature milk. The purpose of this study was to analyze the factors of colostrum administration to postpartum mothers in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The method in this study is an analytical research type with a research design using cross-sectional, namely a study in which variables including risk factors and variables including effects are observed at the same time. This study uses data taken retrospectively. This research was conducted in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The population in this study was 35 people, then the sample was part of all the objects studied and was considered to represent the entire population (Notoatmodjo, 2015). The number of samples used was 29 people using the Accidental Sampling technique. Data collection techniques using questionnaire sheets and respondent observation sheets. Data analysis techniques using the chi-square statistical test show that the p-value shows that p = 0.005 which means Ho is accepted (p value <0.05), so it can be concluded that there is a significant relationship between the knowledge category and the provision of colostrum. Conclusion: This study means that there is a significant relationship between the factors of Knowledge, Family Support, Support, Information Sources, Parity, Role of Health Workers, Provision of Colostrum in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022.

Nur Rahmawati; Nur Siyami; Nur Edi Cahyono

Progress : Jurnal Manajemen dan Akuntansi 2024 STIE Rajawali Purworejo

This research aims to determine whether there is a significant influence between liquidity with the current ratio proxy, profitability with the Return On Assets proxy, and sales growth in predicting Financial Distress in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data collection technique for this research was obtained using documentation and library study methods. The documentation method was carried out by collecting and studying documents such as data and reports, while the library study method was by collecting data related to research through book or literature references. This research uses data analysis in the form of: descriptive analysis, statistical analysis (multiple correlation analysis, multiple linear regression, coefficient of determination, T test, and F test. Based on the author's research, finally the results obtained were 97% of the three independent variables, namely liquidity, profitability and sales growth, which could explain financial distress. Meanwhile, the remaining 3% is influenced by variables not examined in this research, such as the company's growth rate, sales stability, operating leverage, owner and management attitudes.    

Marthen Mau; Henni Somantik

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2024 LPPM Universitas 17 Agustus 1945 Semarang

The statements of Jesus on the cross represent a deeply theological aspect that must continue to be studied, understood, and applied in today’s Christian ministry. Christian ministry must not ignore the meaning of Jesus’ holy suffering as an expression of His sacrifice to redeem sinful humanity. Unfortunately, there are still some who question the authenticity of this suffering, even believing that the one who was crucified was not Jesus, but one of His disciples or another person. This perspective stands in opposition to the core teachings of the Christian faith.This study aims to narrate the peak quality of Jesus’ holy suffering through His seven last sayings on the cross. The research uses a qualitative method with a library research approach and grammatical analysis of biblical texts. Data were collected from theological literature and analyzed in light of biblical implications concerning the idea of Jesus’ suffering.The findings show that each statement of Jesus on the cross holds profound theological meaning and reflects God’s eternal plan for the redemption of human sin. A grammatical analysis of these texts strengthens the understanding that Jesus’ suffering is not only a historical event but also bears a deep spiritual significance essential for human salvation. Therefore, the teaching of Jesus’ words on the cross must become an integral part of church ministry today to strengthen the faith of believers in the truth of the Gospel.

B. Suhartono; Yunus Ridwan

Router : Jurnal Teknik Informatika dan Terapan 2024 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

Muhammad Amar; Makmur Makmur; Fajaruddin Fajaruddin; Suzi Alfitra

Jurnal Hukum, Politik dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

The type of research in this study is a qualitative research method with description format, while the data collection techniques in this study are: observation, interviews, documentation. Then the data analysis techniques used is data collection, data reduction and conclusion drawing. Informants namely: Department of Industry and Trade of Sinjai Regency, Secretary of Bonto Tengnga Village, Market Traders of Sinjai Village. Tengnga, Bonto Tengnga Village Market Traders, buyers, Bonto Tengnga Village Community. Tengnga Village Community. The results of research on the Effectiveness of the Use of the Village People's Market Bonto Tengnga in Sinjai Borong sub-district, in terms of the number of traders and stalls concluded that the number of traders selling is around 10 people while the available kiosks are 12 but only one kiosk is used. there are 12 but only one kiosk is used. In terms of buyer interest in the People's Market Bonto Tengnga People's Market is still lacking buyers due to the market schedule which is close to the markets in Sorong. with the markets in Sinjai Borong, as well as the lack of income of the surrounding community, most of whom work as shopkeepers. surrounding communities who mostly work as farmers. In terms of Constraints and Obstacles to the Management of the People's Market, the regulation of traders in buying and selling in the market because sometimes the fields do not follow the rules of the market. in the market because sometimes the fields do not follow the government regulations that have been determined and the traders prefer to follow the regulations. government regulations that have been determined and traders prefer to sell in front of the market because they assume that buyers are buyers. because they think that buyers are always in front and do not keep the market clean. market cleanliness.

Siti Nurbaya; Kamelia Sinaga; Rolasnih Lilista Simbolon; Asnita Sinaga

Jurnal Siti Rufaidah 2024 PPNI UNIMMAN

Background The World Health Organization (WHO) estimates that the number of fever cases in children reaches 62%. Management of fever can be in the form of non-pharmacological therapy. One non-pharmacological therapy for fever is to apply a compress using aloe vera. Aloe vera contains lignin and saponin which can vasodilate the skin and reduce body temperature. The aim of this research is to determine the effect of information and actions on giving aloe vera compresses on reducing body temperature in children with fever at the Nassau Kec.Nassau Kab.Toba Tahun 2024. This research is a type of quantitative research with a quasi-experimental research design with a pre-test and post-test design without control with subjects of 30 children aged 3 – 6 years who had a fever at the nassau public health center,nasaau district,toba regency in 2024. Community Health Center. The sampling technique in this research is total sampling, namely a sampling technique when all members of the population are used as samples. The intervention carried out was applying compressaloe vera to the forehead for 15 minutes. Temperature measurement using a digital thermometer. The data analysis used is univariate and bivariate analysis. The test used is the non-parametric Wilcoxon test. The results of this research, namely the results of statistical tests using the Wilcoxon test stated that giving aloe vera compresses had an effect on changes in body temperature in fever sufferers with a p value = 0.002 (α < 0.005) with a temperature decrease of 0.486 ºC. The conclusion of this study is that there is a significant influence on the results of measuring body temperature before and after giving aloe vera compresses to children who have fever at  the nassau public health center,nasaau district,toba regency in 2024.

Muruatul Afifah; Nurul Qomariyah

Hikmah : Jurnal Studi Pendidikan Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The problem raised in this study is how the process of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan and what are the implications of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan. This study uses a qualitative descriptive approach with a case study type. The methods used are interview, observation, and documentation methods. For data analysis, the researcher used the Miles, Hubberman and Saldana model, through data collection, data condensation, data presentation and drawing conclusions. From the validity of the data, the researcher used triangulation with source triangulation. The results of this study indicate that the process of internalizing religious values ​​and independence of female students through ma'had activities at the Al-Amien Prenduan Islamic Boarding School Institute has 3 stages, namely (1) the value transformation stage, namely through lectures, istirham, dawn lectures, and tadarrus muwajjah. (2) the value transaction stage through dirosah sobahiyah, tahsinul qiro'ah, and muhadhoroh activities. (3) trans-internalization stage, namely the habituation of female students and enforcement of regulations. The implications of the internalization of religious values ​​and independence of female students through the ma'had activities at the Al-Amien Prenduan Islamic Education Institute are that female students have targets, planning, can appreciate time, and become mature.

Wiwin Windihastuty; Yani Prabowo; M.N. Farid Thoha

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Customer satisfaction is a crucial indicator in assessing the quality of a company's products, services and overall experience. This research aims to identify the level of customer satisfaction and optimize the available data for effective use in sentiment analysis. In this study, we analyzed 4,353 customer reviews collected over the past year, with 3,481 reviews used as training data and 871 reviews as testing data. The analysis process was conducted using the Cross-Industry Standard Process for Data Mining (CRISP-DM) approach and leveraged the Logistic Regression algorithm to build a predictive model. Model evaluation using the confusion matrix yielded an accuracy of 94.60%, a precision of 94.26%, and a recall of 94.60%. The analysis was conducted using Jupyter Notebook and the Python programming language. The results indicate that sentiment analysis is effective in identifying and predicting customer satisfaction levels, which in turn can help a company’s products improve its service strategies. The optimization of previously underutilized data now provides deeper insights into customer perceptions and expectations, enabling the company to make more targeted decisions and enhance overall customer satisfaction.

Bayu Dwisetyo; Intan Safina

International Journal of Public Health 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Hypertension is a disorder characterized by elevated blood pressure originating from abnormalities in blood vessels, leading to impaired delivery of oxygen and nutrients to essential body tissues. Family involvement in assisting relatives afflicted with hypertension constitutes a supportive mechanism to facilitate effective self-care management of the condition.This study aimed to investigate the correlation between familial support and self-care management in hypertensive patients at Tuminting Health Center. Cross-sectional methods. The study sample comprised 49 individuals selected by purposive sampling. A questionnaire was employed as the study instrument. The gathered data was analyzed with the SPSS 16.0 software employing the Chi Square statistical test at a significance level (α) of <0.05. The results indicated that the predominant age group was 56-65 years, including 27 respondents, which represents 55.1%. The majority of respondents were female, totaling 39 individuals, accounting for 79.6%. The most common educational attainment was high school, with 22 respondents, corresponding to 44.9%. The statistical test yielded a P value of 0.0001, which is less than the alpha value (α) of ≤0.05. This study concludes that a correlation exists between family support and self-care management in hypertension patients at Tuminting Health Center. The findings of this study are anticipated to serve as a resource for individuals with hypertension, emphasizing the importance of self-care management to prevent problems and facilitate recovery.