Publication Search

The purpose of this study is to examine and analyze empirically Influence Persistence of Earnings (X1), Company Size (X2), Allocation Tax (X3) on the Earnings Quality (Y) in manufacturing companies listing on the Stock Exchange. This type of research is classified as research that is causative. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2019 until 2021. The sample was determined by purposive sampling method, to obtain a sample of 10 manufacturing companies. The data used in this research is secondary data. Data collected by using documentation obtained through the official website IDX: www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of the data used is multiple regression analysis. The data obtained were then processed using descriptive statistics test, classic assumption test (Normality Test, Test Multicolinearity, Hesteroskedastisitas Test), Regression Test, Test The coefficient of determination, hypothesis test (F-test, t test) were analyzed with SPSS software elp.

The purpose of this study was to find out about the effect of facilities, service quality, and location on service user satisfaction at the Customs and Excise Service Office of the Middle Type Tanjung Emas Semarang. The population used is all service users of the Customs and Excise Supervision and Service Office (KPPBC) of the Tanjung Emas Middle Type Customs Office, Semarang. which amounted to infinity. Determination of this sample using accidental sampling technique. The number of samples used in this study were 40 service users. This research data analysis tool uses multiple linear regression. The results of the study show that facilities have a positive effect on service user satisfaction. This is indicated by the calculated t value that is greater than t table, namely 3.092> 1.688, with a sig. of 0.000 <0.05 (significant). Service quality has a positive effect on service user satisfaction. This is with a calculated t value of 3.913 > 1.688, with a sig. of 0.000 <0.05 (significant). Location has a positive effect on service user satisfaction. This is indicated by the t-value which is negative, namely 7.396> 1.688, with a sig. of 0.000 <0.05 (significant).  

The purpose of this research is to analyze the effect of exchange rate, deposit and bi rate on profitability with credit as a mediating variable. The population in this study is all monthly data from the exchange rate, BI rate, deposits, credit and profitability (ROA) of conventional commercial banks in Indonesia. The sampling method is purposive sampling with the criteria used being the closest (up to date) period by taking available data from January 2011 to December 2021. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on credit is not proven and cannot be interpreted. Hypothesis 2 (H2) that deposits have a positive effect on credit is proven and can be interpreted that an increase in the amount of deposits will increase the amount of credit. Hypothesis 3 (H3) that the BI rate has a negative effect on credit is proven and can be interpreted that an increase will reduce the amount of credit. Hypothesis 5 (H5) that the exchange rate has a negative effect on profitability is proven and can be interpreted that an increase in the exchange rate will reduce ROA. Hypothesis 6 (H6) that the BI rate has a negative effect on ROA is not proven and cannot be interpreted. The hypothesis (H7) that exchange rates have an effect on ROA with credit as a mediating variable is not proven. Because the results of the hypothesis testing are not significant, there is no mediating effect. The hypothesis (H8) that the BI rate has an effect on ROA with credit as a mediating variable is proven, resulting in a mediating effect and it can be interpreted that an increase in the BI rate will decrease ROA.

Group companies grow and develop and many group companies cannot be controlled so that they can result in monopolies. The monopoly will occur in networks or business relationships owned by group companies. This relationship can be understood as a legal entity that has a relationship within the grub company. This research method uses normative research, where normative legal research is research by collecting secondary data that is in accordance with the problem to be studied and then processed. The results of this study explain that the responbility of the holding company to its subsidiaries in group companies is a legal relationship related to the parent and subsidiary companyes. This legal relationship after the merger, the parent company has the authority as the majority shareholder of the subsidiary. Therefore the parent company will control the operation of the subsidiary. The parent and subsidiary companies have different articles of a of association are a positive law where if the articles of association are violated it will result in the cancellation of the transaction. If the subsidiary is sued and the subsidiary violates the law, the party who is aggrieved will be sued, namely the subsidiary because based on the law, the subsidiary has its own responbilities in running the company.

When surfing the digital world, you need to be careful about feeling comfortable on social media. Cybercrime is a form of crime that arises because of the use of internet technology. In line with advances in information technology, several crimes have emerged which are often interpreted as crimes committed in cyber space or areas. Rusbagio Ishak, Kadit Serse Polda Central Java said, this cyber crime has the potential to cause losses in several fields: political, economic, socio-cultural. Cyber ​​crime is various kinds of illegal access to a data transmission. In other words, cybercrime is an illegal activity on a computer system or is included in the category of crimes in cyberspace. The target of this cyber crime is a computer connected to the internet network. Cyber ​​crime is carried out with various purposes. Starting from fun testing hacking skills, to serious crimes that can harm the victim financially. One of the cyber crimes that is rife in Indonesia is a social engineering attack or social engineering. Social engineering is a manipulation technique that exploits human error to gain access to personal information or valuable data.

This study aims to examine the effect of liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance in companies in the otomotiver from 2017- 2021. The method of determining the sample used was purposive sampling. The sample used was 13 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, using Eviews 9.0 software. Partially liquidity (CR) had did not a significant effect on financial performance (ROA). Whereas company size (Ln Total Assets) have negative a significant effect on financial performance (ROA).

The widespread use of social media among the public has created a new need, namely the urgency to create space for conducting business activities, causing the platform to turn into a place for communication, interaction, as well as a trading space. These changes bring various impacts, one of which is the formation of new types of crime in cyberspace. Fraud in electronic transactions via social media (Twitter) is a crime that targets the internet, computers and related technology as its target. Based on the position of the case, the fraud that occurs can be classified as a crime of computer-related fraud or a crime to gain personal gain and/or harm others. The handling of fraud cases can be carried out using the legal basis contained in Law Number 19 of 2016 concerning Information and Electronic Transactions, namely Article 28 paragraph (1) in conjunction with Article 45 paragraph (2). The use of these two articles is based on the principle of lex specialist derogat legi generali. In addition, if examined using a victimological point of view, victims of fraud cases that occur are included in the category of participating victims where the tendency of victims to be unaware of their attitudes/behaviors in certain circumstances is a reason for someone to act. commit crimes against them. The research method used to answer these problems is normative legal research with a case study approach in the form of legal behavior products.    

Education plays an important role in all aspects of human life. Education is the most effective tool to improve the quality of individuals to be more productive. Competition between formal educational institutions, especially at the Vocational High School (SMK) level, so that schools compete to improve the quality and quality of education to attract attention and seize market share and offer the services provided. Therefore, schools must design strong marketing strategies in order to make students interested and satisfied with the services provided. Several aspects that affect student satisfaction such as education costs, location and quality of service. This study aims to determine and analyze which factors are the most dominant influencing student satisfaction among education costs, location and service quality. The population in this study were 855 students at SMK PAB 2 Helvetia. With the Slovin formula, the number of samples obtained is 86 students of SMK PAB 2 Helvetia. Data were taken by distributing questionnaires to students which were then measured using a Likert scale. The data analysis technique used Multiple Linear Regression. This study uses SPSS 20 as data processing. The results showed that simultaneously the cost of education, location and service quality had a significant positive effect on student satisfaction. While partially the cost of education, location and service quality have a significant positive effect on student satisfaction.    

Archiving is a process or activity that starts from creation, receipt, collection, regulation, control, maintenance, care, and storage as well as evaluation according to a certain predetermined system. As time goes by and also the many activities that have been carried out at PT Pelindo IV (Persero) Balikpapan Branch, more and more archives have been created. The purpose of this study was to find out the causes of archive management and to find out the efforts made in overcoming obstacles to archive management in the HR and general division at PT Pelindo IV (Persero) Balikpapan Branch. The type of research used in this research is descriptive research with a qualitative approach in which data is collected through observations, interviews, and documentation. Based on the research results, several things can be improved for more efficiency and effectiveness in archiving 1) What can be improved is the system currently used. Pelindo IV (Persero) Balikpapan Branch, namely the system regarding this is quite good, it's just that in recovering it is still difficult to find because letters are in other classification sections such as payment archives in the information system classification. 2) Tools and equipment used in managing archives are wooden and glass cabinets. The arrangement is still disorganized because the order folders are just piled up. The archive storage space is too small so many archives accumulate and cannot be put in the cupboard. 3) There are still many archives whose duration of archive destruction is too long, considering the number of incoming documents or document production is quite high and quite a lot because archives that are old and no longer needed will be destroyed within a yearly period.

A notary is a public official who aims to serve the public in the field of legal services in making authentic deeds by the Law of the Republic of Indonesia Number 30 of 2004. This goal can be achieved if human resource management provides job descriptions and specifications to achieve employee work effectiveness one of which is the Notary Office of Ebony Kiki Haga, S.H., M.Kn, which requires employee work effectiveness in service activities. In this case, the administrative staff is the most important role related to the effectiveness of the notary's office. Work effectiveness has not been achieved properly because there is no defined job description and specifications, so there is often a miscommunication regarding the division of work. This research method uses descriptive qualitative. Data collection techniques using field methods (observation), interview methods, and documentation methods. The data analysis technique uses qualitative analysis, namely by reducing data, presenting data, and drawing conclusions, then testing the credibility of the data using the triangulation method. The result of this research is that the work effectiveness of administrative staff has met 3 (three) indicators of work effectiveness, after doing job analysis with the results being able to apply job descriptions and specifications for administrative staff.

Humans are basically spiritual beings. Because, a person can mentally react to something. Humans have always tried to relate to the divine. So the relationship with the god is in the form of worship. The concept of worship in both the Old and New Testaments is the same concept. The Hebrew word for century and the Greek for the beginning of latreia denote the occupation of slaves. And to perform "worship". Before Allah, then His servants must bow down in fear of adoration full of awe, awe and respect. This is the concept behind one's operation in every sacrificial activity in every ministry. Likewise with the implementation of public worship believing in the Lord Jesus. Human sacrifices given as thanksgiving offerings to God are part of worship. No after service offers. This is because the offer is not simply a symbol of giving with what one has, whether in money, or in kind, or in some other way. But the best thing about an offer is that to whom the offer is made the Lord Jesus must be based on faith or the right foundation of a gift from someone else or for some other purpose. Almost all forms of worship are carried out by Sunday schools for children, youth, youth, mothers, fathers, parents, Sunday services and other services bringing offerings of thanks for being part of the service. But the gift must be well understood and taken seriously.

In writing this article, we discuss the integrity of PAK teachers in forming the spiritual character of students. Because nowadays, there are still some teachers who have not been able to show a Christlike attitude to life, so they are not a good role model for students. In fact, the integrity of an PAK teacher directs the behavior of students so that they are successful in following lessons in a certain knowledge environment. In fact, the integrity of an PAK teacher directs the behavior of students so that they are successful in following lessons in a certain knowledge environment. The results of the research show that there are several things that educators need to pay attention to in forming a child's spiritual character, namely: First, maintaining the sanctity of his life as God's partner in educating. Second, directing his students to become students like him and realizing that he is a servant of God whose job is to teach God's word to all nations. Third, Christian religion teachers must prepare lessons as well as possible.Fourth, Christian religious teachers must be role models and have integrity and be friendly to students in the context of forming the spiritual character of students.  This study used the cauldron method qualitative with the library data used are the Bible, journals, articles and theological books that support the topic of discussion.

There is no denying that it is one measure of the Christian's relationship with God. Personal finances, especially in terms of giving and keeping a tithe tax offering. Tithing is an important issue in Christian finance. Some believe that this is a tax to God for a happy life. Despite life's difficulties. Some people do not pay tithing. unmanageable income. In fact, there are things that we cannot give. Because he enjoys spending too much money on his life. Also, some Christians tithe eagerly, but for no apparent reason. Because that's what the church and family taught me since I was little.

The purpose of this study was to examine the effect of emotional intelligence and learning interest on the level of understanding of accounting. This study uses primary data which includes questions in the form of a questionnaire that is measured using a Likert scale. The research sample is 133 students who had completed introductory accounting courses. The results showed that emotional intelligence had an effect of 64,4% on students understanding of accounting and learning interest had an effect of 72,2% on students understanding of accounting, simultaneously emotional intelligence and student learning interest had a positive and significant impact on the level of accounting of faculty students economics study program of management and accounting at Pasim National University.    

Internal communication that occurs at PT. XYZ will affect work behavior which is indicated by employee performance towards the company. The formulation of the problem in this study is how internal communication influences employee performance at PT. XYZ, how much influence does internal communication have on employee performance at PT? XYZ. The type of research method used in this study is a quantitative method with data collection techniques through questionnaires, literature study, and documentation study. The object of this research is all employees totaling 43 people. The analysis technique used is an instrument test (validity test and reliability test), simple linear regression analysis, F test, and correlation analysis. The results of data analysis show a simple linear regression equation Y = 42.116 + 0.510, which means that for every 1 unit increase in internal communication (X) then the performance (Y) increases by 0.510, with a correlation coefficient value of r = 0.528 meaning that internal communication simultaneously has a moderate effect on employee performance. which is also evidenced by count 15.825 > table of 4.08 with a significance level of 5%, Ho is rejected and Ha is accepted.

The ability to understand and utilize technology, especially for learning media, is very supportive in learning more creative Tridimensional designs. Information Technology is a method that should be used in the learning process, it is hoped that it will optimize the learning of fine arts in the Sendratasik study program. The purpose of this research is to develop references for learning the three-dimensional nirmana and increase the competence of students in the Sendratasik Study Program at the University of Palangka Raya in learning fine arts, namely the tri-dimensional nirmana. In this study used the Research and Development (R&D) method. The Research and Development stage is the development of learning references by making tridimensional nirmana infographics using the Canva application. Until a nirmana infographic design is produced. Then the Development stage is continued by presenting the results of the infographic design through a workshop to determine the level of student understanding of the three-dimensional nirmana learning references.

This research aims to describe the level of syntax errors that include aspects of phrases and sentences on writing personal experience grade X SENIOR HIGH SCHOOL Stella Gratia Atambua. This research uses qualitative research designs with the kind of descriptive research. The results of this study indicate that many students make a mistake on a sentence structure that covers ten aspects. These findings prove that students pay attention to the use of grammar in writing, lack of vocabulary which  belonged to the students, the influence of the use of local languages, and teachers less use of grammar in writing.

The existence regulations is crucial and important in Indonesia as a legal state that adheres to the civil law ,where in this system the highest position is a constitution. Pancasila and the 1945 NRI Law are fundamental guidelines in making laws and regulations.The principle is the basic guideline that must be fulfilled so that later the legal product results, namely the laws and regulations that are produced are good, ideal, and worthy of enactment. President Joko Widodo working with the DPR as legislature-forming institution to make a law in a different way, namely by repealing and/or amending several provisions of the law at once using the omnibus law method. There is a legal issue where in forming a law one must comply with the principles of forming statutory regulations, both formal and material principles. In this research, we will discuss how to fulfill formal and material principles in the formation of laws in Indonesia using the omnibus law method?. The results of the discussion in this writing are that the fulfillment of the formal and material principles of the law adopting the omnibus law method must be based on the principles stipulated in Article 5 of Law 13 of 2022.

Artikel ini meninjau mengenai rangkap jabatan dewan komisaris pada perusahaan BUMN guna terwujudnya prinsip Good Corporate Governance. Fenomena rangkap jabatan bukan suatu hal yang baru, akan tetapi munculnya fenomena ini menimbulkan kontroversi di masyarakat umum. Pengaturan mengenai rangkap jantan telah diatur dalam peraturan yang ada seperti dalam UU BUMN, UU Pelayanan Publik serta peraturan lainnya. Terdapat perbedaan peraturannya, terdapat aturan yang melarang dan terdapat aturan yang membolehkan. Akan tetapi pada dasarnya hal tersebut dilarang karena undang-undang yang lebih tinggi mengatur demikian. Hali ini karena komisaris yang merangkap jabatan rentan akan timbulnya benturan kepentingan, dimana tindakan tersebut dapat mengganggu penerapan Good Corporatae Governance. Berdasarkan hal tersebut komisaris BUMN dilarang merangkap jabatan.

The purpose of writing the article is to analyze the functions and roles of BKN, the role of BKN in preventing corruption for civil servants, and the implementation of corruption prevention policies or programs in the field by BKN in efforts to prevent civil servant corruption. Employees are workers both physically and mentally and their presence is needed because they are one of the most important means of effort to achieve certain goals. The writing method that we use in writing this paper is normative juridical, namely an approach through researching doctrinal laws using secondary data sources. The BKN as an institution of the Government of the Republic of Indonesia to better manage government personnel. The BKN was established to function not only to collect administrative data, but to develop the competence of civil servants in a more effective way so that they can provide support for development missions, governance, and public services. Corruption is the root of the country's problems and is the most important cause of poverty, therefore it must be dealt with. The causes of corruption very often occur such as the absence of strict sanctions, weak religious and ethical education, lack of education, bad environment, radical change, poverty, and the state of society. BKN is an institution that has the authority and controls the implementation of ASN administration standards, norms, procedures and criteria, staffing employees, organizing training and developing the field of HR management as well as conducting inspections. official duties, etc.   Keywords : Corruption, Government institutions, Civil Servants.