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Dwi Kharisma Wati; Civi Erikawati

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.

Abdul Malik; Imam Baidlowi; Yuliasnita Verlandes

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to evaIuate PT. Pabrik Kertas Tjiwi Kimia Tbk's financial performance from 2021 to 2023 utilizing the Iiquidity, soIvency, and profitabiIity ratios. The study's methodology is quantitative descriptive and makes use of descriptive statistics for data analysis. This study's quantitative approach combined with documentation methodologies collects data from PT. Pabrik Kertas Tjiwi Kimia Tbk's yearly financial reports. The annual financial report for the years 2021–2023 is the financial report that was utilized. According to the study's findings, the company's financial performance, as determined by calculating the Iiquidity ratio (current ratio and quick ratio), indicates that it is less liquid and hence less excellent, as seen by its inability to pay off its short-term loans. The firm is deemed to be in excellent financial standing based on the analysis of its solvency ratios, which incIude the debt to equity and debt to asset ratios. Additionally, the company's financing is entirely derived from debt. The profitabiIity ratios, which incIude net profit margin, return on equity, and return on assets, indicate that the firm is not making the most profit possible.

Marice Simamora; Johari Manik; Hasudungan Simatupang; Sandy Ariawan; Ordekoria Saragih

Jurnal Magistra 2024 STP Dian Mandala Gunungsitoli Nias Keuskupan Sibolga

The purpose of this study was to determine the positive and significant influence of the Exemplary Christian Education Teacher on the Character of Class X Students of SMK Negeri 1 Raya, Simalungun Regency in the 2023/2024 Academic Year. The research method used was a quantitative method with descriptive statistics. The population was 159 Protestant Christian students of class X of SMK Negeri 1 Raya, Simalungun Regency in the 2023/2024 Academic Year and a sample of 40 people was determined using a random sampling technique. Data were collected using a positive closed questionnaire of 39 items, namely 20 items for variable X and 19 items for variable Y. The results of the data analysis showed that there was a positive and significant influence of the Exemplary Christian Religious Education Teachers on the Character of Class X Students of SMK Negeri 1 Raya, Simalungun Regency in the 2023/2024 Academic Year, as evidenced by the following data analysis: 1) Analysis requirements test: a) Positive relationship test obtained rxy value = 0.479> rtable ( = 0.05, n = 40) = 0.312. b) Significant relationship test obtained tcount = 3.364> ttable ( = 0.05, dk = n-2 = 38) = 2.021. 2) Influence test: a) Regression equation test Y ̂="2.85" + 0.79X. b) Regression determination coefficient test (r2) = 22.9%. 3) Hypothesis testing using the F test obtained Fcount > Ftable = ( = 0.05, df numerator k = 13, df denominator = n-2 = 40-2 = 38) which is 11.3 > 2.00. Thus Ha is accepted and H0 is rejected.

Indah Dewi Sekar Ayu; Nur Ainiyah; Nurdiana Fitri Isnaini

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.    

Novia Amalia; Rolando Rahardjoputro; Adhi Wardhana Amrullah

Jurnal Riset Ilmu Farmasi dan Kesehatan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Health is a pivotal factor in enhancing human quality of life by improving healthcare service quality. Pharmacies serve as crucial healthcare facilities widely frequented by the populace. High-quality pharmaceutical services in pharmacies can gratify patients, foster patient loyalty, and augment patient quality of life. This study aims to ascertain patient satisfaction levels regarding pharmaceutical services at several pharmacies in Karanganyar Regency. This descriptive observational study employed a quantitative approach. Sampling was conducted using non-probability sampling with an accidental sampling technique, resulting in a sample of 105 respondents. Patient satisfaction levels were computed using SPSS Statistics 25. Research findings revealed satisfaction rates for pharmacy service indicators: pharmacy appearance achieved 85.10% (very satisfied), staff friendliness achieved 80.23% (very satisfied), medication information provision achieved 82.66% (very satisfied), medication availability achieved 83.27% (very satisfied), and service speed achieved 87.93% (very satisfied). In conclusion, patients expressed overall satisfaction with pharmaceutical services at several pharmacies in Karanganyar Regency.  

Auni Patrisyah; Relita Buaton; Juliana Naftali Sitompul

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

According to academic data, student math ability tests at MTSS PAB 5 Klambir Lima yield mixed results. There are students who understand math well, but there are also those who have difficulty understanding the mathematical concepts themselves. Math teachers at this school have difficulty designing lessons that can meet the needs of students with different levels of understanding. So, it is necessary to group student data to produce educational decision-making and improve learning effectiveness, such as through data mining. Data mining is a semi-automated process that uses machine learning techniques, mathematics, statistics, and artificial intelligence to identify and organize information contained in large databases. The process of finding information can be done by determining the decision rule based based on the level of student understanding in mathematics lessons using the Decision Tree Algorithm C4.5 method. The use of the Decision Tree algorithm C4.5 aims to make it easier to determine decision rules based on gender, Predicate, teacher teaching methods, student learning interest, and level of understanding. Based on the results of the study, it was found that if the teacher's teaching method is good, the predicate value is B, the student's learning interest is less interested, and the gender is male, then the student's level of understanding in mathematics lessons is not understood.

Meilatul Maftukhah; Rizki Wahyuning Damayanti

Ebisnis Manajemen 2024 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The current phenomenon of product boycotting has caused several industrial products in Indonesia to be boycotted. Such as Lifebuoy products from the Unilever brand because they are considered to support Israeli Zionists. Unilever is a Fast Moving Consumer Goods industry that provides consumer goods with a fluctuating sales cycle. Where Lifebuoy is one of the products from this brand in the antiseptic bath soap category which has a superior Top Brand Index compared to other brands. This research is quantitative research whose calculations involve statistical numbers using the IBM SPSS Statistics 27 application.Who has a purpose to determine the influence of brand image and price on purchasing decisions for Lifebuoy products from the Unilever brand in Indonesia partially or simultaneously. Based on the results of the t test, it shows that brand image has an influence on purchasing decisions by 4.906. And the price variable has an influence on purchasing decisions by 10.374, while the results of the f test show that brand image and price variables have an influence on purchasing decisions by 328.524. And based on the research that has been conducted, it can be concluded that brand image and price influence the decision to purchase Lifebuoy products partially or simultaneously with an Adjusted R Square value of 0.725 or 72.5%.    

Yunita Fitasari; Rizal Efendi; Risky Dwi Kartika; Moh. Saifudin; Dadang Kusbiantoro

Jurnal Ilmu Keperawatan dan Kebidanan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

The level of family welfare is the key to meeting children's nutritional needs. Parents need to identify nutritional problems experienced by children. Specifically, we want to know how family income affects children's caloric intake. The study used a cross-sectional analytical design. A total of seventy-four youngsters were sampled using the Simple Random Sampling approach. We used a questionnaire to collect data on family welfare levels, measured height and weight to calculate body mass index (BMI), and then ran the numbers through the Chi-Square Test. Among the families surveyed, 43.2% fell into the second group of wealthy, while 51.4% were classified as having normal nutrition. There is a statistically significant correlation between family welfare and children's nutritional status (p = 0.023, r(s) = 0.016, according to the Chi-Square test). The statistics indicate that children's nutritional status is adequate, although there is room for improvement. A child's nutritional condition may be affected by their family's degree of welfare. A child's dietary requirements are better met in families with greater levels of welfare. For optimal growth and development, it is expected that parents would attend to their children's dietary requirements

Ria Nofita Praptiwi; Indra Hastuti; Taufiq Nur Muftiyanto

Journal of Management and Social Sciences (JIMAS) 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The rapid development of digital technology, especially the internet, has driven the emergence of a new marketing strategy known as digital marketing. One example of digital marketing in Indonesia is TikTok Shop, which offers attractive features such as live streaming, discounts, and cash on delivery payments. The objective of this research is to determine the influence of live streaming, and cash on delivery payment methods, both simultaneously and partially, on purchasing decisions on TikTok Shop in Indonesia. The research methodology employed is quantitative. Purposive sampling was used as the sampling technique. Data was collected using questionnaires and analyzed using IBM SPSS Statistics 25, with multiple linear regression analysis. The results showed that live streaming, cash on delivery payment methods have a significant simultaneous influence on purchasing decisions. Partially, live streaming and cash on delivery payment methods have a positive influence on purchasing decisions. The coefficient of determination (R²) is 89.6%, indicating that live streaming, cash on delivery payment methods, have an influence on purchasing decisions, while the remaining 10.4% is influenced by other variables.

Qorry Prananda Aulia; Imsar Imsar; Muhammad Ikhsan Harahap

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

This study aims to determine the influence of the Influence of Money Supply, Inflation and Rupiah Exchange Rate on Murabahah Financing Margin in Indonesia Sharia Banks throughout Indonesia from 2013-2022. The type of research conducted is quantitative research. The method used in this study used the analysis of the Vector Auto Regression model of the VECM model and a data tool processed using Eviews 10. The data used is secondary data taken through the official website of the Central Statistics Agency (BPS) for a period of 10 (ten) years from 2013-2022. Based on the results of the study, it is known that the results of the Vector Error Correction Model (VECM) test of this study show that only the variables of the Money Supply and the Rupiah Exchange Rate have a positive and significant impact, while the influence of the Inflation variable on Murabahah Financing Margin (Case Study of Bank Syariah Indonesia in 2013-2022) in the short term has a positive and insignificant impact. The Effect of Money Supply and Inflation on Murabahah Financing Margin has a positive and significant impact, while the influence of the Rupiah Exchange Rate variable on Murabahah Financing Margin in the long term has a negative and insignificant impact. 

Mildawati Mildawati; Purboyo Purboyo; Teguh Wicaksono

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of lifestyle and hedonic shopping motivation on the buying interest of Shopee application users in Banjarmasin City.The research method used is quantitative method. The number of samples used by 106 respondents was taken by purposive sampling. Data collection using online questionnaires. Data analysis methods use descriptive statistics, instrumental testing, multiple linear analysis and hypothesis testing. This test uses the help of SPSS 26 statistical software.The results of this study show that lifestyle variables (X1) have a significant positive influence on buying interest variables. The hedonic shopping motivation variable (X2) has a positive influence on the buying interest variable. Based on simultaneous testing, lifestyle variables (X1) and hedonic shopping motivation variables (X2) on the buying interest of shopee application users together have a significant influence.    

Nabilah Amanah; Slamet Mudjijah

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of Leverage, Liquidity, Activity and Company Size on Profitability in health service provider companies listed on the IDX for the 2019 - 2023 period. This research was conducted using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 14 companies, only 10 companies consistently publish financial reports every year. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) version 26. The research results show that partial leverage has a negative and insignificant effect on profitability. Activity has a positive and significant effect on profitability. Liquidity and Company Size have no effect on Profitability. Meanwhile, simultaneously, Leverage, Liquidity, Activity and Company Size influence Profitability.      

Armi Mawaddah; Afiatika Ahsani

International Journal of Health and Social Behavior 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Decubitus wounds are wounds caused by prolonged pressure on a prominent surface area of ​​the bone. Nurses play an important role in preventing the incidence of decubitus, especially by carrying out an early assessment of the risk of decubitus, namely by using the Braden Scale. Objective: to determine the risk of decubitus injuries using the Braden Scale. Method: This type of research is quantitative research with a descriptive research design. The sample in this study was 20 people using a non-probability accidental sampling. Inclusion criteria for this research were patients treated in hospital. Islam Malahayati Medan for more than 2 days of treatment, young elderly, middle elderly and old elderly patients. Data analysis in this study used SPSS 25 for Windows for descriptive statistics. Results: There were 7 people (35%) in the no risk category, 6 people (30%) in the mild risk category, 2 people (10%) in the moderate risk category and 4 people (20%) in the high risk category and 1 person (5%) severe risk category. Suggestion: Hospitals need to include the Braden Scale assessment format in the inpatient assessment format to detect the risk of decubitus injuries and carry out assessments on patients every day while the patient is hospitalized.

Dewi Retno Mumtaz; Suwarno Suwarno

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

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.

Habibullah Jimad; Muhammad Ibn Hajar

International Journal of Management and Strategic Business Leadership 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the effect of leadership style on employee performance with motivation as a moderating variable. This research used a sample of 195 employees of the Public Works Department in Bandar Lampung City. This research uses simple linear regression analysis and descriptive statistics which are processed using the SPSS version 23 statistical application. The results of this research show that the leadership style variable is proven to have a significant positive effect on employee performance variables and supports the first hypothesis. The motivation variable as a moderating variable in this study was proven to have no effect on the influence of the leadership style variable on employee performance and did not support the second hypothesis. Based on this, it can be concluded that this research supports the first hypothesis, but does not support the second hypothesis in this research.

Destifa Umari Ramadhanti; Taufiq Muftiyanto; Khabib Alia Akhmad

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The study aims to determine the relationship between organizational culture and employee satisfaction on work productivity at the Central Bureau of Statistics Sukoharjo Regency. The research method used in this research is quantitative research method. Sampling using saturated samples with a total of 50 respondents. The data source used is primary data and data collection by distributing questionnaires directly. The analysis technique used is IBM SPSS version 25.0. The results in this study indicate that: (1) Organizational culture has a positive and significant effect on work productivity (2) Employee satisfaction has a positive and significant effect on productivity (3) Organizational culture and employee satisfaction have a positive and significant effect on work productivity.

Irma Ismawati; Syarwani Canon; Fitri Hadi Yulia Akib

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The phenomenon of poverty often occurs in every country, especially in developing countries. The level of poverty in a country depends on two main factors, namely the average level of national income and the width of the income distribution gap. Poverty cannot only be measured through income national per capita because per capita income calculates the average income of people in a country. The high level of per capita national income in a country, if the distribution of income is unequal then the level of poverty in that country cannot be avoided, and vice versa, no matter how equal the distribution of income in a country is, if the average level of national income is low, then poverty will also become more widespread. This research aims to determine the effect of minimum wages, farmer exchange rates, and inflation in the primary sector, secondary sector and tertiary sector on poverty on the island of Java. This research uses quantitative research methods using secondary data sourced from the Central Statistics Agency (BPS), using panel data analysis techniques.  In this research, it was found that economic factors such as the Provincial Minimum Wage (UMP), Farmer Exchange Rate (NTP), and the inflation rate had a significant influence on the poverty level on the island of Java in the 2017-2022 period.

Umbar Sriningsih; Nella Vallen; Qomariyah Qomariyah

Jurnal Inovasi Riset Ilmu Kesehatan 2024 Pusat Riset dan Inovasi Nasional

The incidence of fever following DPT (Difteri Pertusis Tetanus) immunisation is relatively high, often necessitating treatment with fever-reducing drugs, which may have adverse effects on infants. Therefore, non-pharmacological methods that are effective, safe, economical, and practical are essential. This research aims to investigate the effectiveness of an onion compress combined with virgin coconut oil (VCO) in reducing body temperature in infants following DPT immunization. The study employed a quasi-experimental method with a one-group pre-test and post-test design. The study population consisted of infants who received DPT immunization in the midwife's independent practice (PMB) working area at the Pudak Payung Health Centre, Semarang, with a total sample size of 48 infants selected via purposive sampling. Data were collected through observation, analysed using descriptive statistics, and the Wilcoxon signed-rank test. Prior to the intervention, 47 infants (45.92%) exhibited fever, and 1 infant (2.08%) had a high fever post-immunisation. Following the application of the shallot compress with VCO, all infants (100%) showed a reduction in body temperature, with none experiencing fever thereafter. The analysis indicated a significant effect of the onion compress combined with VCO on reducing body temperature (Z = -6.042, p < 0.01). The average body temperature of infants post-DPT immunisation decreased from a mean of 38.5°C before the intervention to 37°C afterwards. In conclusion, the use of an onion compress with VCO effectively reduces body temperature in infants following DPT immunization. This non-pharmacological approach presents a promising alternative to conventional fever management strategies.

Galih Lintang Pinilih; Sri Suwartini; Gunawan Budi Santoso

Jurnal Inovasi Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to develop Assemblr Edu-based learning media to enhance the learning interest of Grade IV students at SD Negeri 1 Kujon. The research falls under the category of research and development (R&D) and utilizes the ADDIE Model, involving stages of Analysis, Design, Development, Evaluation, and Implementation. Data collection was carried out using descriptive statistics, validity tests, and feasibility tests. The research results indicate that the implementation of Assemblr Edu learning media is effective in increasing students' learning interest. Data analysis shows an increase in students' learning interest after the implementation of the learning media, with an average percentage of 81%. This study is deemed highly suitable for implementation and proven effective in enhancing the learning interest of Grade IV students at SD Negeri 1 Kujon in the academic year 2023/2024.

Apolonia Septiana Embu; Henrikus Herdi; Paulus Libu Lamawitak

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

The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data analysis technique used used a Likert scale. The population in this research is MSMEs which only operate in the trade sector in Uneng City Village, Sikka Regency, as many as 176 MSME actors and the sampling technique uses the Slovin formula, namely 64 respondents.  The data analysis method uses multiple linear regression analysis with the help of the SPSS Statistics version 22 program. The results of this research state that the variables of educational background, socialization of SAK EMKM and business scale partially and simultaneously have a significant effect on the understanding of MSME actors in preparing financial reports based on SAK EMKM.