Publication Search

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.

The purpose of this study was to determine the effect of the variable Quality of Service which consists of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5) to influence simultaneously or partially on Consumer Satisfaction at J&T Express Drop Point Modang Tanah Grogot. The hypothesis in this study is that it is suspected that the service quality variables consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5) have an effect on Consumer satisfaction (Y) at J&T Express Drop Point Modang Tanah Grogot. The results of the validity test of 26 questions, all have a value of rcount>rtable, which means that all questions are declared valid. Based on the results of the reliability test, the value of Cronbach's Alpha was obtained > 0.80 (0.949 > 0.80). So all questions are declared reliable. Based on the results of the analysis of the regression equation, Y = 33.126 + 0.239(X1) + 0.128(X2) + 0.185(X3) + 0.166(X4) + 0.207(X5) The correlation coefficient (R) is 0.899, which means that the correlation is very strong between service quality consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5) with Consumer satisfaction (Y). While the value of the Coefficient of Determination (Adjusted R2) is 0.798, which means service quality (X) can explain consumer satisfaction (Y) at the J&T Express Drop Point Modang Tanah Grogot of 79.8% while the rest is explained by other factors not examined at (100 – 79 .8) % = 20.2%. The results of the simultaneous F test show that the quality of service influences simultaneously (together) on consumer satisfaction with Fcount > Ftable or states that Fcount is 79.174 > Ftable is 2.31 and the significance is 0.000 <0.05 so Ho is rejected and Ha is accepted. Partially the reliability variable (x1) has a partial effect on customer satisfaction (Y) with a count of 2.900 > ttable 1.98552, Responsiveness (X2) has no partial effect on customer satisfaction (Y) with tcount 1.617 < ttable 1.98552, warranty variable ( X3) has a partial effect on consumer satisfaction (Y) with tcount 2.202 > ttable 1.98552, Empathy (X4) has no partial effect on consumer satisfaction (Y) with tcount 1.904 < ttable 1.98552, ) physical evidence variable (x5) has a partial effect on consumer satisfaction (Y) with a calculation of 3.845 > ttable of 1.98552. So from these results it is known that the dominant variable is physical evidence (X5) because it has the largest tcount value of 3.845, then Ho is accepted and Ha is rejected.  

This study aims to determine the effect of Workload, Work Communication, Work Environment, on Employee Morale in the Cold Storage Industry in Juwana City. This study used a nonprobability sampling research method with a purposive sampling method. The population used in this study were all employees working in the Cold Storage Industry in Juwana City and the sample used was 110 employees. This study uses a nonprobability sampling research method with a purposive sampling method (saturated sampling). Data analysis in this study used the technique of Multiple Linear Regression Analysis with the statistical package for the social sciences (SPSS) program. The results of the analysis and discussion show that the variables Workload, Work Communication, Work Environment, have a direct effect on Employee Morale. The Variable of Work Communication partially has no positive and significant effect on Employee Morale. Variables Workload, Work Communication, work environment simultaneously have a positive and significant effect on Employee Morale in the Cold Storage Industry in Juwana City.

Diarrhea is an endemic disease in Indonesia and is also a potential illness of outbreaks that is often accompanied by death. This study aims to determine the effect of clean water sources, handwashing behavior with soap and the use of healthy latrines.The design of this research is observational analytic research using cross sectional approach. The population in this study is the head of the family in the neighborhood of Sumbawa Village, Tanjung Sub-District, Rasanae Barat Kota Bima, which amounts to 673 families. The sample in this study was 249 HH obtained by using simple random sampling technique and in the analysis by using multiple logistic regression test. The results of this study are all variables of this study meaningful, namely: the source of clean water effect on the occurrence of diarrhea (p value = 0,000 <0.05), handwashing behavior with soap has an effect on the occurrence of diarrhea (p value = 0,000 <0,05) Healthy latrines have an effect on the occurrence of diarrhea (p value = 0.002 <0.05). Conclusion in this research: 1) There is influence of source of clean water. 2) there is influence of handwashing behavior with soap. 3) the use of healthy latrines. Suggested: 1) For health service to make policy about PHBS and provide water absorbent tool called Water Softener. 2) For puskesmas to improve the extension of PHBS. 3) For kelurahan to make health program about PHBS and submit to health service. 4) For the community to want to apply PHBS to prevent the occurrence of disease, especially diarrhea diseases. 5) For other researchers need further research with research design and different variables to know other factors that affect the occurrence of diarrhea.

The dominant problem that requires special attention in the elderly is a decrease in health and a problem of poor nutritional intake which can be caused by a lack of knowledge or due to decreased functions of the digestive organs due to the aging process. Bivariate data analysis was used to see the significance of the relationship between the independent variable and the dependent variable which was carried out using the Chi-square (x^2) statistical test. If Ρ=(0.05) > Chi-Square results then Ho is accepted and Ha is rejected, meaning there is no relationship between the research results and theory. If ρ=(0.05) < from the Chi-Square results then Ho is accepted and Ha is rejected, meaning there is a relationship between the research results and theory. The results of the analysis showed that of the 36 respondents the majority had insufficient knowledge about a healthy diet as many as 18 respondents (50.0%), respondents who had sufficient knowledge about a healthy diet as many as 17 respondents (47.2%) and respondents who had good knowledge about diet healthy as much as 1 respondent (2.8%). The research obtained in Sumber Mufakat Village, Kabanjahe District, shows that the majority are elderly (60-74) as many as 20 respondents (55.6%), the majority have basic education (SD-SMP) as many as 33 respondents (91.66%) , the majority worked as farmers as many as 31 respondents (86.11%), the majority received information from health workers as many as 22 respondents (61.1%), the majority had less knowledge as many as 18 respondents (50.0%) and the majority had a positive attitude as many as 20 respondents (55.6%), where the level of education greatly influences a person's level of knowledge. This shows that the higher a person's level of education, the higher their level of knowledge. The majority of elderly people have less knowledge about a healthy diet, as many as 18 respondents (50.0%). preventing diabetes mellitus where the better the knowledge of the elderly, the better the attitude of the elderly in preventing diabetes mellitus in Sumber Mufakat Village, Kabanjahe District, 2018 with a p value = 0.00.    

value = 0.000 or valuer rAdolescence is a period of transition between childhood into adulthood, problem that often occurs in adolescence are less nutrition resulted in malnourished. Hb is a quantitative indicator to determine iron deficiency with the most severe level. Menstruation adalahperdarahan derived from this research uterus.Jenis Praeksperimen with the design of "The One Shot Case Study" to obtain information about the menstrual cycle in young girls. The sample in this study were taken by the formula vincean as many as 52 samples. With independent variable hemoglobin levels in young women and adolescents dependent variable menstrual cycle putri.Pada univariate analysis presented in the form of a frequency distribution expressed in absolute frequency which is the number of occurrences and relative frequencies in the form of presentation (%) and on a bivariate analysis used chi-test square.Hasil research shows the majority of respondents have irregular menstrual cycles 61.5% and the mean Hb 10-11gr%, based on chi-square statistical test showed  < = 0.000.r0.005, so it can be concluded that Ho refused and Ha received means there singnifikan relationship between hemoglobin levels with the menstrual cycle in young women are a significant association between hemoglobin levels with the menstrual cycle, where the better levels of hemoglobin, the possibility of a regular menstrual cycle is getting better, with the value.

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.

This research aims to examine the influence of organizational climate and emotional intelligence on employee performance through work motivation as an intervening variable at PT. Indo Bismar Surabaya. The sampling technique used in this study was probability sampling, specifically Simple Random Sampling, with a sample size of 53 employees. Data collection was conducted through interviews and the distribution of questionnaires via Google Forms. The research method was assisted by the Partial Least Squares (PLS) technique using Smart PLS software version 4.0.8.6. The hypothesis testing results indicate the following: There is a non-significant positive influence between organizational climate and employee performance. There is a non-significant positive influence between emotional intelligence and employee performance. There is a significant positive influence between organizational climate and motivation. There is a significant positive influence between emotional intelligence and motivation. There is a significant positive influence between motivation and employee performance. There is a significant positive influence between the organizational climate variable and employee performance through motivation as an intervening variable. There is a significant positive influence between the emotional intelligence variable and employee performance through motivation as an intervening variable.    

Coffee shops that use marketing strategies to achieve customer repurchase intention by providing quality service and good taste, namely Nongkasky Coffee and Eatery. The taste of Nongkasky Coffee and Eatery is quite good, including in the processing and selection of ingredients and has a kitchen expert who knows his field. In addition, it also provides friendly service quality, but waiters are less responsive in handling consumer complaints. This research is a quantitative research. The research location is located at Nongkasky Coffee and Eatery, Kec. Wates Kab. Kediri. The population in this study was 900 consumers. The sample in this study were 60 consumers using the Malhotra sampling technique. The analysis technique used is validity and reliability test, classic assumption test, multiple linear analysis test and hypothesis test. Partially the variable of service quality (X1) has a significant effect on the variable of interest in repeating (Y). Partially taste (X2) has a significant effect on repurchase intention (Y). Simultaneously service quality (X1) and service quality (X2) affect customer repurchase intention (Y).    

This increase is very important for a country, especially for a developing country like Indonesia. Along with continuous improvement, progress is characterized as a conscious effort by the state. One of the things that is very important in the progress of a nation is its workers, that in the rapid progress of a country, it is the workers who start. That departing from this, the government is an important part in winning progress in the business sector as well as for the national development program which must be endeavored to open up as many jobs as possible from various layers of trade that are able to balance the increase in quality and increase in security for the workforce which can become a must. Whereas Article 27 Paragraph (2) of the 1945 Constitution of the Republic of Indonesia states that "Every citizen has the right to work and a life worthy of humanity". This research is descriptive in nature which aims to collect data as thoroughly as possible that can accurately describe the legal protection of casual daily workers. The type of research used by the authors uses the type of empirical normative legal research. With library and field research data collection techniques. Problems that arise in the use of legal guarantees for precarious workers/laborers are the factors contained in the components of labor instructions, the labor economy as a result of not partnering with trade unions, and based on variables from employers/companies that have not been maximized in implementing legal security in understanding of the labor inspection in force in Indonesia and elements from the government's point of view that are lacking in providing outreach, supervision and firm action against companies that are naughty in running their business which can harm casual daily workers.

This study aims to examine the effect of intellectual capital and good corporate governance on firm value using ROA as an intervening variable. This study used a purposive sampling method in selecting the sample. The research data used in secondary data obtained from goods and consumption companies that have gone public and are listed on the Indonesia Stock Exchange (IDX) in 2016-2021. the independent variables used in this study are intellectual capital and GCG in the form of institutional share ownership and independent board of commissioners. And dependent variable is firm value and intervening variable used in this study is profitability. Profitability is able to mediate Intellectual Capital, Independent Board of Commissioners, Institutional Ownership on Company Value.

This study aims to find out how the application of Quantum Memory and Learning in Islamic Religious Education Learning at MTs YLPI Sukabumi. So this research is a field research with a qualitative approach using descriptive analysis.The variables studied are divided into two, namely the independent variable is the application of Quantum Memory and Learning and the dependent variable is the learning of Islamic Religious Education.All primary data needed in this study were obtained through the main instrument in the form of questionnaires / questionnaires, while observations, interviews, were used to complete the required data. All collected data is then processed and analyzed using descriptive analysis.The results of this study prove that the concept of Quantum Memory And Learning applied by teachers is the AMBAK Technique (What are the Benefits for Me), structuring the learning environment, cultivating a champion attitude, freeing up learning styles, getting used to taking notes, getting used to reading, making children more creative, training children's memory strength. The application of Quantum Memory And Learning to Islamic education learning at MTs YLPI Sukabumi is quite good. This can be seen by the indicator of 39 respondents from students with 74% saying that the application of Quantum Memory And Learning applied by teachers to Islamic education learning is quite good and the application of Quantum Memory And Learning is also able to improve student learning outcomes. This can be seen from 59% of students who say student learning outcomes are very good through the application of Quantum Memory And Learning. However, based on all data, both questionnaires and interviews, it shows that the application of Quantum Memory And Learning still needs to be improved again because it sees that there are still teachers who have not been able to apply Quantum Memory And Learning to Islamic Religious Education learning at MTs YLPI Sukabumi.  Keywords: Implementation, Quantum Memory, Quantum Learning.

This study aims to analyze the effect of digital marketing and the ease of use of the Shopee marketplace platform on the buying interest of digital business students. In an increasingly advanced digital era, digital marketing and the use of marketplace platforms have become important factors in influencing consumer behavior, including students. This research involved digital business student respondents who actively use the Shopee marketplace platform. The data collection method was carried out through an online survey using a structured questionnaire. Digital marketing variables and platform ease of use are measured using a Likert scale. The collected data were then analyzed using regression analysis techniques. The findings of this study indicate that digital marketing significantly and profitably influences the purchase intention of students studying digital business. Student buying interest can be increased using efficient digital marketing techniques including social media, online advertising and related content. In addition, research findings show that student buying interest is positively and significantly influenced by the ease of use of the Shopee marketplace platform. Students are more likely to be interested and interested in transacting through platforms that are easy to use, have intuitive navigation and easy payment procedures. In conclusion, digital marketing and the ease of use of the Shopee marketplace platform have had a major impact on the buying interest of students studying digital business. The results of this study provide a better understanding of the factors that influence student buying behavior in the context of digital business. These findings can serve as guidelines for companies or online sellers in designing effective marketing strategies and improving the user experience on the marketplace platform. Keywords: digital marketing, ease of use, purchase intention.   

This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.

This study was structured to analyze the effect of the Amount of Money in Circulation (JUB) on the profitability of Islamic banks, when viewed from the variable Return On Assets (ROA). The research method uses quantitative methods with descriptive research types. The data source of this study is secondary time series data taken from financial reports published by the Financial Services Authority. The data analysis technique uses simple linear regression analysis which has previously been carried out by classical assumption tests which include the normality test and heteroscedasticity test. The results of a simple linear regression test based on the value of the regression coefficient are negative, it means that JUB (X) has a negative effect on ROA (Y).

This study aims to analyze the effect of capital structure and net profit margin on company value in transportation and logistics sub-sector companies with a sample of 21 companies listed on the Indonesian stock exchange using the purposive sampling method and based on the 2018-2021 sampling criteria. Based on the results of statistical analysis, it can be concluded that capital structure has a significant effect on the firm value of the transportation and logistics sector studied. this is proven by using the t test with a significant value of 0.003 > 0.05 and tcount 3.040 > ttable 1.989. so it can be concluded that capital structure has a significant effect on value based on statistical analysis it can be concluded that the net profit margin has no effect on the value of the companies in the transportation and logistics sector being studied. this is proven by using the t test with a significant value of 0.205 > 0.10 and tcount 1.277 < ttable 1.989. conclude that net profit margin has no effect on company value. it can be concluded that capital structure and net profit margin have a significant effect on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2021, with Fcount is 5.272 > Ftable 3, 11 significant value of 0.007 is smaller than the targeted significant level of 0.05. R Square of 0.115. This means that there is a contribution of 11.5% from the independent variables, namely capital structure (X1) and net profit margin (X2) to firm value (Y). While the remaining 88.5% is contributed or influenced by other variables.    

The purpose of this research is to analyze the influence of the benefits, convenience and service features on the decision to use the OVO digital wallet for students. The population used is UIN Raden Mas Said Surakarta students who have used or are currently using the OVO digital wallet. Samples were taken through purposive sampling technique in order to obtain a sample of 100 respondents. The method used is quantitative method. Data analysis used multiple linear regression analysis. The results of the study stated that simultaneously the variables of benefits, convenience and service features influence the decision to use the OVO digital wallet for students. Based on the results of the t test, the benefits and convenience variables have a positive influence on the decision to use. While service features have no influence on usage decisions

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership  can moderate the effect of profitability and company size on earnings management.

The purpose of this study was to examine the impact of work motivation variables on employee performance at PDAM Tirta Langkisau. to examine the impact of competency variables on employee performance at PDAM Tirta Langkisau. Collecting data by distributing questionnaires to 50 respondents using saturated sampling technique, in which all members of the population are sampled, using instrument testing (validity test and reliability test), descriptive analysis, classic assumption test (normality test, multicollinearity test and heteroscedasticity test) multiple linear regression and t test, with the help of the SPSS application. The results of the study show that work motivation has a positive and significant effect on employee performance at PDAM Tirta Langkisau, competence has a positive and significant effect on employee performance at PDAM Tirta Langkisau. Which means the first hypothesis is accepted and the second hypothesis is accepted.

This type of research is an explanatory study, with a population of around 100 respondents who are interested in buying a house in Bale Agung Pemalang Housing. The sample collection uses non-probability sampling. The sampling technique used purposive. Data collection was carried out through a questionnaire. Methods of data analysis using correlation, regression, using the SPSS application. This study concludes that price, promotion and brand image have an effect on purchasing decisions, both partially and stimulantly, the price variable has a greater influence than the promotion variable.