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Yuni Rohaliza; Fajar Gustiawaty Dewi

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

Nowadays, the business world is the world that is most often discussed in various forums, both national and international. The many discussions that are often discussed on this issue are the main benchmark for a country's progress. One measure of a country's progress is economic progress and the backbone of economic progress is the business world. The main problem that companies often face in any field cannot be separated from the funds needed, namely capital to finance the company's business, whether used for investment capital or working capital. A company that initially only cares about big profits will quickly do whatever it takes to achieve the desired target without thinking about the impact in the future. However, as time goes by, companies will also realize that every activity carried out must take into account future risks, which of course is the responsibility of the managerial side.    

Firayani Firayani; Bambang Kurniawan; Eri Nofriza

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

The research aims to determine the influence of sharia financial literacy, financial attitudes and financial management on the performance of MSMEs in the culinary sector in Keritang District, Indragiri Hilir Regency. This research uses quantitative methods with an associative approach, the analytical methods used are descriptive statistics, classical assumption testing, multiple linear analysis and hypothesis testing with the Eviews 12 program. This research data is primary data and secondary data. The data collection technique used a questionnaire and the sample in this research was 77 MSMEs in the culinary sector in Keritang District using a purposive sampling technique. The research results show that the sharia financial literacy variable has a significant effect on the performance of MSMEs, the financial attitude variable has a significant effect on the performance of MSMEs and the financial management variable has a significant effecton the performance of MSMEs, while simultaneous testing shows that there is a positive and significant influence on the performance of MSMEs in Keritang District, Indragiri Hilir Regency.      

Dwi Nurul Fatwa; As’ad Isma; Anzu Elvia Zahara

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This thesis is intended to find out how the role of Islamic boarding schools in the development of entrepreneurship in students. As the goal is how it will affect if iwa enterpreneusrhip is applied to students. In this study, a qualitative approach method is used with a data collection method by conducting, observing, interviewing, and drawing conclusions. The results of drawing conclusions are as follows: (1) Al Inayah Islamic boarding school provides several business unit facilities as a practice for student development, although not all business units can be managed directly by students, but the entrepreneurial development carried out by the pesantren is quite ideal. Because pesantren has provided learning methods and the basics of entrepreneurship to students. (2) Students begin to be able to manage and capitalize on their own businesses, through the provision of entrepreneurship and vocational practices as a support for the Islamic spirit of entrepreneurship of students and of course under the supervision and direction of the management and the board of teachers of Islamic boarding schools. But not all pesantren business units can be used efficiently, because there are indeed several business units that specifically help students only if needed. (3) In its role, pesantren has provided balanced entrepreneurship provisions to students with pesantren backgrounds, of course, in providing knowledge about entrepreneurship, pesantren equipping religious knowledge as a guideline for Muslim entrepreneurs. In the form of pesantren training, it also holds seminars by bringing in experts or resource persons in entrepreneurship and the provision of BLK (Job Training Center) that can be participated by students.

Juliandi Sahputra; Latersia Br Gurusinga; Sydney Holly

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

This research aims to determine the level of tax extensification, tax intensification, tax inspection of the East Medan Pratama KPP during the period January – December 2023. The population in this research is tax employees who work at KPP Pratama Medan Timur. The research method used is a non-probability sampling method, namely census sampling. The respondents of this research were Tax Employees who worked at KPP Pratama East Medan, totaling 43 people. The instrument used is the distribution of questionnaires to collect data from the variables Tax Extensification, Tax Intensification and Tax Audit. The data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination.    

Enjelly Talitha Callista; Sari Andayani

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.

Sariani Sariani; Bambang Kurniawan; Eri Nofriza

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

This research aims to determine the management of village funds in Pagar Puding Lamo Village, Tebo Regency from the perspective of sharia financial management. This research is a type of qualitative research using descriptive analysis. Descriptive analysis is data obtained and expressed in the form of words and images, so that it can be described to provide clarity. This research uses data collection methods by means of observation, interviews and documentation. The results of this research indicate that the management of village funds in Pagar Puding Lamo Village is in accordance with Permendagri No. 113 of 2014 starting from the planning, implementation, administration, reporting and accountability stages. In the review of sharia management regarding the management of village funds, it is clear that the management still does not implement the sharia system, the system used still tends to be conventional, but judging from the nature and values ​​of honesty, trust and fair sharia in its management, village officials have implemented it in managing village finances.

Fara Brygita Ramadhani; Hwihanus Hwihanus

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze management policies and management performance on green accounting with green economy and corporate social responsibility disclosure as intervening variables. The research method uses a descriptive quantitative research design. The research data utilizes financial reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population used in this study is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sample selection is done using purposive sampling method, resulting in a sample of 9 pharmaceutical sub-sector companies out of a total population of 11. The statistical data processing tool in this study uses SmartPLS software with outer model analysis consisting of convergent validity, construct reliability and validity, and discriminant validity. The inner model analysis in this study is used to test the hypotheses that have been made. The results obtained in this study indicate that the hypothesis testing directly shows only the green economy significantly influences CSRD, while management policies do not have a direct effect on green accounting, green economy, CSRD, or management performance. Additionally, management performance does not affect the green economy, green accounting, or CSRD, and the green economy does not affect green accounting or CSRD. Indirect hypothesis testing results show that the green economy cannot intervene in management policies or management performance on green accounting, and CSRD cannot intervene in management policies or management performance on green accounting.

Keisha Serafina; Diana Aqmala; Pradana Kusuma Jati

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of: (1) Social Media Marketing on Purchasing Decisions for UDINUS FEB Students, (2) Brand Image on Purchasing Decisions for UDINUS FEB Students, (3) Product Quality on Purchasing Decisions for UDINUS FEB Students. This research includes survey research. The population of this study were students of the Faculty of Economics and Business, Dian Nuswantoro University with a total of 160 respondents. Sampling using Non Probability Sampling with purposive sampling technique. The research data collection technique was carried out through an online Google Form questionnaire. The results showed that the Social Media Marketing had a positive and significant effect on purchasing decisions with a significant value of 5.104 > 1.655, Brand Image had a positive and significant effect on purchasing decisions with a significant value of 3.207 > 1.655, and Product Quality had a positive and significant effect on purchasing decisions with a significant value of 2.930 > 1.655 on Somethinc Cushion  on Students of the Faculty of Economics and Business, Dian Nuswantoro University.

Firdausii Khoirunnisa; Maharani Ikaningtyas

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores the strategies implemented by entrepreneurs in East Java to enhance industrial productivity through human resources development (HRD). Within the dynamic economic context and diverse industrial structure, this study aims to identify and analyze innovative strategies used by entrepreneurs to address challenges related to the quality and quantity of competent human resources. The research methodology employed a qualitative approach with document analysis and secondary data from various relevant sources. Findings highlight the importance of collaboration among industrial sectors, government, and educational institutions in improving HRD quality, alongside enhancing effective implementation of Occupational Health and Safety (OHS) policies in workplaces. The implications of this research suggest adopting HRD-focused strategies and improving OHS practices to enhance industrial competitiveness in East Java and support sustainable economic growth.

Sholekhatun Nisa; Lia Amalia; Nina Nurhasanah; Elistia Elistia

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

The high growth of the cosmetics industry also creates problems in the form of business competition between companies and marketers operating in the cosmetics industry. This creates opportunities for the Indonesian cosmetics industry, with many new products entering the market, resulting in very tight competition. This provides opportunities for the cosmetics industry in Indonesia, so that many new products appear on the market which creates quite tight competition. This research aims to determine the influence of consumer experience and company reputation on consumer satisfaction and consumer loyalty. The research method uses descriptive causality in this study the population studied is those who have used Maybelline at least 2 times in the Kebon jeruk area. The sample in this study amounted to 180 respondents using the structural equation model (SEM) method. Based on the test results, it is known that consumer experience has a positive effect on consumer loyalty and consumer satisfaction has a positive effect on consumer loyalty. Consumer experience and company reputation have no effect on consumer satisfaction. Company reputation has no influence on consumer loyalty.      

Naila Sharfina; Nasri Nasri

Journal of Educational Innovation and Public Health 2024 Pusat Riset dan Inovasi Nasional

Oral health is a problem that needs comprehensive handling because it will have many impacts. Therefore, counseling is needed to help provide knowledge in brushing teeth, especially in children. Many interesting media are used in counseling such as hand puppets. The use of hand puppets is intended because children like to learn while playing. The results of the initial examination of fourth grade students of SD Negeri 58 Banda Aceh City using the DMF-T index, that the dental caries status of students was 4.5 with a high category. This study aims to determine the effect of counseling with hand puppets on knowledge in brushing teeth of fourth grade students of SD Negeri 58 Kota Banda Aceh. Using the Quasi Experiment method and one group pre-post test design. The study was conducted on the population, namely all fourth grade students of SD Negeri 58 Kota Banda Aceh, totaling 40 people. Data analysis using paired T-test. The results showed that knowledge before counseling with hand puppets was 1.35 increased to 1.88 with a p value of 0.001. There is a significant effect on counseling with hand puppets on knowledge in brushing teeth of fourth grade students of SD Negeri 58 Kota Banda Aceh.  

Aniqa Asriah; Enjang Suherman

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

The purpose of this research is to understand the process of employee discipline at CV. Arsana Sentosa, identify barriers in the implementation of employee discipline, and find ways to overcome these barriers. The method used is qualitative descriptive analysis. The analysis results show that the implementation of Standard Operational Procedures (SOP) at CV. Arsana Sentosa provides significant benefits if done properly according to their functions. If employee discipline at CV. Arsana Sentosa decreases, the profit obtained will also decrease, even leading to losses. From previous discussions, it can be concluded that the implementation of discipline at CV. Arsana Sentosa, particularly in the use of fire extinguisher cylinders, has a significant impact if employees implement discipline well. This can be seen from the discipline system at CV. Arsana Sentosa, which is in line with the applicable regulations. However, there are still things that need to be improved, such as employees needing to have principles in managing time and being perfectionists without delaying tasks.

Muh Fauzan Rizaldy Yusuf; Andi Heru Susanto

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

Technology and globalization have triggered increasingly fierce competition in the workplace, including in local government, such as Maros Regency. In the context of public service, improving employee performance is crucial, especially at the Public Service Mall, to provide effective services to the community and achieve competitive advantage. This study aims to analyze the influence of motivation and training on employee performance. The research method used is an associative quantitative approach involving 100 respondents. The research instrument was a questionnaire that had been tested for validity and reliability. Data analysis was conducted using descriptive analysis and correlation, while hypothesis testing was carried out using multiple linear regression analysis. The results showed a negative influence of motivation and training on employee performance with an R-Square value of 0.114. The limitation of this study lies in its scope, which only covers one government office in Maros Regency and does not consider other variables or moderators that may affect employee performance more comprehensively.  

Riza Risma Dewi

Jurnal Pendidikan, Bahasa dan Budaya 2024 Pusat Riset dan Inovasi Nasional

This research aims to, (1) To determine the ability to write reviews in class XI students of SMA Negeri 8 Medan using the Conventional model, (2) To determine the ability to write reviews in class ) To determine the effect of the 5E Learning Cycle model on the ability to write reviews in class XI students at SMA Negeri 8 Medan. The population in this study were all class XI students, totaling 309 people. The sample consisted of 65 people who were divided into two classes, namely the control class with 32 people and the experimental class with 33 people. The instruments used in this research are the title, book identity, outline of the book's contents, book advantages, book weaknesses, closing review, spelling and punctuation, and neatness of writing. This research uses a two group test design experimental method using a quantitative approach. The data analysis techniques used are analysis requirements tests, normality tests, and hypothesis tests. The research results in writing reviews using the conventional model are in the fair category with an average value of 62. Meanwhile, the research results in writing reviews using the Learning Cycle 5E model are in the good category with an average value of 74. Through hypothesis testing, a t count of 18 is obtained. .05 > t table 1.66, this proves that there is a significant influence from the use of the Learning Cycle 5E model on the ability to write reviews in class XI students at SMA Negeri 8 Medan for the 2023/2024 academic year.    

AHMED ATIYAH ITWAYYA; MOHSIN N. AL-MALIKI; HASANAIN A. H. AL- BEHADILI

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

The global community is increasingly focusing on conservation. To combat pollution andresource wastage, modern technologies, like automation and AI are widely employed in environmentalprotection tools. This study delves into the utilization and advancement of automation and AI inenvironmental protection tools examining their real world applications across sectors like wastewatertreatment, air pollution control, solid waste management, metallurgy and energy supervision. Furthermoreit investigates the fusion of automation and artificial intelligence in the development of environmentalprotection tools. The study also addresses aspects such as data collection, performance monitoring,sustainable growth, prevailing challenges and future trends. Through an analysis it underscores thepotential of automation and artificial intelligence in enhancing environmental protection tools effectivenesstowards achieving sustainable conservation goals. Lastly recommendations for research are proposed todrive innovation and enhancement of environmental protection technology. This study aims to offerinsights and guidance for both research endeavors and practical applications, within the realm ofenvironmental protection technology.

Diajeng Derrissyifa Salvia; Wibowo Wibowo; Endah Safitri

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2024 Asosiasi Riset Ilmu Teknik Indonesia

The development of concrete making technology has developed rapidly nowdays, the innovations in terms of material use and workmanship. The implementation of construction work carried out today pays attention to aspects of strength, rigidity, and high durability, as well as sustainability. To support these two things, research can be carried out on making concrete using granite waste. The research method used in this study is an experimental method. The concrete mix design uses variations of granite waste with successive levels of  0%, 15%, 30%, and 45%. The test specimen used for tensile strength testing is cylindrical with a diameter of 15 cm and a height of 30 cm, the test uses 12 specimens where each variation uses 3 specimens. The test is performed when the specimen has reached the age of 28 days. The test specimen tested has met the planned compressive strength requirements at a concrete life of 28 days where the results are greater than 20 MPa. Results of testing the tensile strength of concrete variations of granite waste as a partial substitution of coarse aggregate with variations of granite waste of 0%, 15%, 30%, and 45% respectively; 2.43 MPa; 2.50 MPa; 2.97 MPa; and 2.78 MPa.

Arfiani Arsyad; Joy Nashar Utamajaya; Elvin Leander Hadisaputro

Saturnus: Jurnal Teknologi dan Sistem Informasi 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Penelitian ini mengkaji audit kepatuhan sistem informasi di sebuah rumah sakit di Penajam Paser Utara, dengan fokus pada identifikasi tantangan yang dihadapi dan pengusulan solusi yang layak. Latar belakang penelitian menyoroti peran penting sistem informasi dalam meningkatkan efisiensi dan kualitas layanan rumah sakit. Tujuan penelitian ini adalah untuk menilai kepatuhan terhadap standar dan regulasi yang relevan, mengidentifikasi area yang perlu perbaikan, dan merekomendasikan strategi untuk mengatasi tantangan audit. Metode penelitian menggunakan pendekatan studi kasus kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi langsung, dan analisis dokumen. Temuan penelitian menunjukkan adanya masalah kepatuhan yang signifikan terkait perlindungan data, kontrol akses, dan kebijakan cadangan, yang sebagian besar disebabkan oleh kurangnya pelatihan dan kesadaran. Implikasi penelitian ini menunjukkan bahwa peningkatan pelatihan, investasi teknologi, dan keterlibatan manajemen dapat meningkatkan kepatuhan dan keamanan data di rumah sakit.

Imron Gusroni; Helen Yolanda; Delila Rambe

Saturnus: Jurnal Teknologi dan Sistem Informasi 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims (1) to determine the effect of compensation on employee performance of PT Jasaraharja Putera Jakarta (2) to determine the effect of leadership on employee performance of PT Jasaraharja Putera Jakarta (3) to determine the effect of compensation and leadership on employee performance of PT Jasaraharja Putera Jakarta. The sample in this study amounted to 57 respondents distributed to employees of PT Jasaraharja Putera in the Center. The data analysis methods used are validity test, reliability test, classical assumption test, multiple regression analysis, correlation coefficient, coefficient of determination, T test and F test. The results of the study using multiple regression analysis are (1) compensation has a positive and significant effect on the performance of employees of PT Jasaraharja Putera Jakarta by 79% and the correlation coefficient of compensation on performance is 0.281, meaning that there is a low and positive correlation between compensation and performance, (2) Leadership has no positive and significant effect on the performance of PT Jasaraharja Putera Jakarta by 5% and the correlation coefficient of leadership on performance is 0.073, meaning that there is a very low and positive correlation between leadership and performance while (3) compensation and leadership have no simultaneous and significant effect on the performance of employees of PT Jasaraharja Putera Jakarta by 82% and a correlation coefficient of 0.286, meaning that the relationship between compensation and leadership on performance is very low and positive.    

Muhamad Aditya Ananda; Wire Bagye; Sofiansyah Fadli

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Training "Dynamic Routing and Virtual LAN Simulation for Networks Using Cisco Packet Tracer" at PT. The Pangranggo Data Bridge (JDP) East Lombok aims to increase the knowledge and skills of apprentice students in the field of computer networks. In this training, participants from the Computer and Network Engineering department were introduced to the basics of networking, dynamic routing, and VLANs using Cisco Packet Tracer as a simulation tool. Through a learning method that includes preparation, implementation and evaluation for seven days, this training succeeded in strengthening theoretical understanding and increasing participants' practical abilities in network configuration. Evaluation results show significant improvements in mastery of dynamic routing and VLAN concepts, preparing participants for challenges in the world of work with relevant practical skills. This training also contributes to the development of a more efficient and integrated network infrastructure

Muhammad Nur Rahmi; Joy Nashar Utamajaya; Elvin Leander Hadisaputro

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Penelitian ini mengeksplorasi proses dan efektivitas audit sistem informasi (SI) di Perusahaan Teknologi XYZ. Penelitian ini bertujuan untuk mengevaluasi praktik audit SI saat ini, mengidentifikasi potensi risiko, dan merekomendasikan perbaikan. Metode kualitatif digunakan, termasuk wawancara dan analisis dokumen. Temuan menunjukkan bahwa meskipun XYZ memiliki mekanisme audit SI yang kuat, terdapat beberapa area yang memerlukan peningkatan dalam manajemen risiko dan kepatuhan. Implikasi penelitian ini menyarankan kerangka kerja untuk praktik audit yang lebih baik di perusahaan teknologi serupa.