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Ahmad Idham Kholid; Diva Fajria Rahma; Cahyani Ismi Azizah; Sherly Anida Fahrina Putri; Asep Purwo Yudi Utomo +1 more

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

This research discusses the analysis of clauses in recon texts contained in Indonesian language school textbooks. This study was made to provide knowledge to the reader about the categories of clauses and their examples in sentences in the text. The data for this study are in the form of three recon texts, which contain the types of clauses found in the Advanced Indonesian Language Book for Class XI SMA Merdeka Curriculum. The technique employed in this study is a qualitative descriptive method where the data collected takes the form of words rather than numbers. The analysis technique used is syntactic and also uses note-taking techniques in data collection. Based on the research conducted, twenty-seven clauses were obtained according to the category of phrases or words that occupy the function of the predicate. The clause consists of 26 verb clauses, eight noun clauses, one numeral clause, and two prepositional clauses. A verb clause is a clause whose predicate elements are categorized as verbs. Noun clauses are clauses whose predicate elements are categorized as nouns. Numeralia clauses are clauses whose predicate elements are in the category of numerals. Based on these consequences, it can be formulated that the function of the results of this study is to facilitate the readers' understanding of clause analysis because it provides a detailed explanation accompanied by examples of phrases or words in each sentence that contains the type of clause.

Ivi Novianti; Khamimah Khamimah

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

This study aims to determine the effect of top management support (X1), utilization of information technology (X2) and work experience (X3) on the effectiveness of accounting information systems (Y). The population used in this study were 47 KSPPS BMT Bina Ummat Sejahtera employees in the Semarang area. The sampling method used is saturated sample (census). The data in this study are primary data obtained from distributing questionnaires to KSPPS BMT Bina Ummat Sejahtera Semarang Region employees. The data analysis technique used multiple linear regression analysis with the help of SPSS 21 software. The results showed that top management support (X1), utilization of information technology (X2) and work experience (X3) were significant for increasing the effectiveness of accounting information systems (Y).  

Rosyta Pratiwi

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

Lira Fadia Rahma

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Dewi Nur Aisyah

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.

Devi Widiyawati

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

This study aims to determine the role of business ethics in the continuity of a business enterprise. This research uses the library research method, where the study is based on the opinions of an expert on business ethics and corporate business continuity, by collecting secondary data or using data that has been recorded, both in the form of reports and the results of previous research. . This business ethics is implemented for various aspects. Maintaining mutual trust in cooperation will greatly affect the reputation of the company, both at the micro and macro levels. All of this does not provide immediate benefits, but this is a form of long-term investment for all elements of the business environment.

Hamu, Fransiskus Janu

NALAR: Jurnal Pendidikan dan Kebudayaan 2023 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menginvestigasi pengaruh prosocial engagement dalam pendidikan agama Katolik terhadap pembentukan karakter siswa melalui keteladanan guru. Melalui pendekatan kualitatif, data dikumpulkan melalui observasi kelas, wawancara dengan guru agama Katolik, dan survei siswa. Hasil penelitian ini mengungkapkan bahwa prosocial engagement memainkan peran krusial dalam membentuk karakter siswa, seperti empati, toleransi, dan kepedulian sosial. Selain itu, keteladanan guru memiliki dampak yang signifikan dalam mendorong siswa untuk terlibat dalam perilaku sosial yang positif.  Temuan ini memberikan kontribusi penting bagi pendidikan agama Katolik dalam memperkuat nilai-nilai kristiani dan menciptakan siswa yang bertanggung jawab dan peduli terhadap sesama. Implikasi praktis dari penelitian ini juga dibahas untuk membantu pengembangan pendekatan dan strategi yang lebih efektif dalam pendidikan agama Katolik.

Andhika Nanda Perdhana

NALAR: Jurnal Pendidikan dan Kebudayaan 2023 Universitas 17 Agustus 1945 Semarang

Peran pendidikan dalam mengembangkan potensi manusia yang beriman, sesuai dengan UU SISDIKNAS No. 20 Tahun 2003. Menurut undang-undang tersebut, pendidikan nasional bertujuan untuk mengembangkan kemampuan, membentuk watak, dan mencerdaskan kehidupan bangsa. Pendidikan juga bertujuan agar peserta didik menjadi manusia yang beriman dan bertaqwa kepada Tuhan Yang Maha Esa, berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri, serta menjadi warga negara yang demokratis dan bertanggung jawab. Pendidikan memiliki peran penting dalam mengembangkan potensi individu, termasuk bagi peserta didik Penghayat Kepercayaan Terhadap Tuhan Yang Maha Esa. Namun, dalam beberapa kasus, mereka tidak mendapatkan akses yang memadai terhadap mata pelajaran Pendidikan Kepercayaan Terhadap Tuhan Yang Maha Esa. Namun, dengan dikeluarkannya Permendikbud Nomor 27 Tahun 2016 tentang Layanan Pendidikan Kepercayaan Terhadap Tuhan Yang Maha Esa pada Satuan Pendidikan, penghayat kepercayaan kini mendapatkan legalitas pendidikan dan dapat mengikuti mata pelajaran tersebut. Hal ini merupakan langkah strategis dalam memberikan ruang kaderisasi dan mengembalikan eksistensi penghayat kepercayaan, sehingga mereka dapat memiliki pelayanan pendidikan yang setara dengan penganut agama lainnya.

Cindy Nurmalenia; Ermawati Arief

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

The purpose of this study was to describe the structure and use of diction in anecdotal texts for class X students of SMKN 1 Kelayang. This type of research is a qualitative research with descriptive method. The data of this study are the structure and diction accuracy of anecdotes. The data source used in this study was anecdotal texts by class X students of SMKN 1 Kelayang for the 2022/2023 academic year. The data collection technique in this study is the fishing technique. Analyzing the research data, namely by means of data reduction, data presentation, and data verification. The results of this study are as follows. First, in writing anecdotal texts, class X students of SMKN 1 Kelayang used the five anecdotal text structures, namely abstract, orientation, crisis, reaction, and coda. Most students are able to write anecdotal texts with a complete structure. However, there are still some structures that students write incorrectly. Second, it was found that the accuracy of diction was more dominant based on writing errors, formation and accuracy of meaning in the writing of class X students of SMKN 1 Kelayang.

Henni Ismawati Ritonga

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

Recruitment is the main task of the human resources department to find qualified candidates for open positions in a company or organization. The problem that is often faced by companies during recruitment is the difficulty in determining applicants who meet the criteria. A decision support system is defined as a system that helps a manager's work to overcome problems by providing data for selected decisions. The decision support system has a decision support method that is the profile matching method.The results of research that has carried out the profile matching method for recruiting new employees are carried out by comparing the input value with the company's target value so that the difference in GAP can be known. Then weighting is carried out on each aspect of the existing criteria after the GAP value is known. To determine the total value, the core factor and secondary factor are grouped based on the weighting results. With the results of the total value then ranking is carried out to obtain the final result.

Fajar Muharram; Kana Saputra S

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

Technological developments today make it easy for people to use social media as a means of expressing opinions, including Twitter. The case study taken by the researcher is the sentiment towards the performance of the mayor of Medan. The case was taken because it was widely discussed by Indonesian people, especially the city of Medan on Twitter social media. One of the uses of this research is to find out the trend of Twitter user comments on the performance of the mayor of Medan by conducting a sentiment analysis. Sentiment will be classified as positive, negative and neutral. The algorithm used in sentiment analysis is Naïve Bayes. The stages in conducting sentiment analysis in this study are data preprocessing, data processing, classification, and evaluation. The results of this study are using the SMOTE method, the training and testing ratio is 80:20 because it has the highest accuracy, which is 78% compared to other ratios. The prediction results resulting from the classification turned out to be more dominant towards neutral labels. In addition to classifying for sentiment analysis, this study also measures the performance of the model created. The results showed that the Naïve Bayes algorithm has a precision value of 78%, a recall of 78%, and an f1-score of 77%.

Hanifah Miftahul Jannah; Hatta Utwun Billah; Indah Damayanti; Kelsya Rukhiyah Nadila; Siti Hamidah

Jurnal Insan Pendidikan dan Sosial Humaniora 2023 International Forum of Researchers and Lecturers

Cultivate a attitude to appreciate the reality of life of disabled people and understand that seeking is not always the desired choice to be the background in this research.The purpose of this study is so that people with disabilities do not be seen by society on their own eyes of the people with disabilities who are using their shortcomings to attract sympathy.The systematic method of literature review became the method used in this research.The study of the theory, The fact is that economic empowerment is one way to lift the dignity of disabled people.The conclusion, appreciating the reality of life of disabled people must be a fundamental attitude in society, Government should be more responsive in addressing this phenomenon because disabled people are also citizens whose rights must be fulfilled.

Andina Arsy Hanifah; Alfatah Adi Nugroho; Ayudya Valentina Tunggadewi

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The presence of plastic in today's contemporary era, has various functions that greatly help people's lives. Plastic with all its properties, which are more inclined to the many advantages of its use and flexibility so that it is easy to use in various fields of life. With this fact, there are more and more products that rely on plastic as a basic ingredient in the manufacture of their products. This is of course supported by very high market demand, so that all types of production of goods made from plastic are mushrooming. If we return to our original purpose, the creation of plastic was indeed used as a substitute for paper bags, which at that time was experiencing a crisis of threats due to the increasing number of illegal logging incidents, so that there was a potential for the scarcity of the trees themselves. However, the opposite is currently true, where the use and production of plastics is increasingly dominating, making the remaining production waste and waste resulting from its use even more insurmountable. This is compounded by the fact that plastic is difficult to decompose, requiring hundreds of years of time. This, in the concept of a risk society is called the boomerang effect, because something that existed in the industrial era was created as a form of innovation that exists as a solution, but in the modern era like now it has become a separate risk for the surrounding community. For various phenomena as a result of the creation of plastic itself, society does not necessarily let them slowly be swallowed up by existing risks, but there are many efforts to create innovations as a way to protect themselves from various risks distributed by production and the increasingly widespread use of plastic in today's reality.

Sholeh Nur Rohmat; Axel Giovanni; Dian Marlina Verawati

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

Edo Then; Defrizal Defrizal

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

This research has two purpose. First purpose to identify any kind of risk that appeared from bank activity on PT. Bank Lampung KC Bandar Lampung. Second purpose to know appliance of risk management for minimizing Non Performing Loan– NPL on one of their product, Kredit of Bank Lampung. The result of identifying the risk show that the risk which appeared from bank activity PT. Bank Lampung KC Bandar Lampung are credit risk, operational risk, and reputation risk. Credit risk are focus of this research. Risk credit appear on the form No Performing Loan that caused by several factor, that is internal, external, and other factor. To minimiz ecredit risk, PT. Bank Lampung KC Bandar Lampung has applying good risk management and provesuccesfully minimizing Non Performing Loan. The success of PT. Bank Lampung KC Bandar Lampung can be proven from NPL ratio that not exceed Bank Indonesia’s regulation no more than 5% and Bank Lampung Central Office’sregulation, no morethan 3%.

Rizki Hamdallah Habel; Mukhammad Alginat Romadhon; Marini Andriyani Putri; Siti Sahara

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

Jabodetabek Commuter Line KRL is a public transportation that is now widely used by the general public. The purpose of this study was to analyze the service quality and customer satisfaction of Jabodetabek KRL in the eyes of its users. This study uses the literacy study method in which research uses journals available in electronic media. The results of this study show that the service quality of the Jabodetabek KRL has been satisfactory for its users. However, there are still some aspects that need to be improved. Overall, the users are satisfied and the Jabodetabek KRL has a good reputation or image in the eyes of its users.

Dito Aditia Darma Nasution; Meigia Nidya Sari; Annisa Fajariah Damanik

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good governance. This study uses qualitative research methods with data collection techniques through interviews and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the level of effectiveness of cleaning service retribution from 2017 to 2020 has an average of 73%, based on effectiveness criteria or indicators it can be judged that the level of effectiveness of cleaning service retribution is included in the Less Effective category. The application of the Good Governance Principles for cleaning service retribution has not been implemented perfectly and still needs to be improved.

Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

Robi Krisna; Mohammad Yusuf; Eka Putra

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

The purpose of this study is to determine the Halal Ecosystem and Halal Literacy in the development of Sharia Economic Halal Regulations. This study explains the halal ecosystem as a whole and what is included in the halal ecosystem. In addition, it also discusses halal literacy in Indonesia. Halal literacy is very important for all countries to learn to prepare people to face an ever-changing financial system. People will need a more economical understanding to actively participate in a global economy that tends to change. The data analysis method in this research uses qualitative-descriptive analysis. Qualitative research is carried out to build knowledge through understanding and discovery, so it is expected to reveal a variety of information that is thorough and full of meaning, but also does not reject quantitative information in the form of numbers. The results of this study are that the ecosystem needed in improving the halal industry refers to the supply, demand and enabler approaches. From the supply aspect, the existence of the Indonesian halal industry sector (food, tourism, fashion, medicine, media and renewable energy) has prepared various products that can be consumed by the public with a halal label. Government support provided, both as regulators, executors and evaluators, is needed as an enabler component in the halal industry ecosystem. Products from the halal industry itself are experiencing quite rapid development, the halal food and beverage sector, the financial sector, tourism, fashion, cosmetics and medicines, media and entertainment, as well as other sectors such as health care and education.

Mohammad Yusuf; Annisa Sanny; Zuhri Ramadhan

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

The government has high hopes for the benefits of Bank Syariah Indonesia because it is a momentum that will affect public awareness of the Islamic financial industry, especially Islamic banking. However, behind the opportunities of an industry there are challenges that must be resolved, as for these challenges are related to increasing financial literacy, how to adapt a new work culture which of course among the three previous Islamic banks has different characteristics, bank management that ensures that integration goes well without sacrificing previous quality resources, and how to create financial services that can compete and be able to accommodate and facilitate financing related to the main program of Islamic banks. The main potential for product development of Bank Syariah Indonesia can make the Islamic finance industry compete both regionally and internationally so that it can help the development of the national economy.