Publication Search

This study's objective is to assess the expenses and logistics coordinator for the kinerja karyawan hotel in Makassar. The respondent to this study is a hotel karyawan located in Makassar. Seberita 55 responden dilakukan antara Jumlah Responden Penelitian ini. The sampling process was conducted using the purposive sampling technique. The present study employed the regression analysis technique with SPSS as the backtesting software. Based on the collected data, it can be concluded that the parsimal kerja ketuasan has a significant impact on the kinerja of the hotel karyawan in Makassar. The organizing committee of the parsimal Komitmen di Makassar incurred a significant loss in terms of clientele. Kepuasan kerja dan komitmen organisasi secara simultanis karyawan hotel kinerja di Makassar berpengaruh signifikan.

       Pancasila sebagai dasar negara dan pandangan hidup bangsa mengandung konsekuensi logis untuk dipahami dan diimplementasikan dalam kehidupan bermasyarakat,  berbangsa dan bernegara. Penelitian ini bertujuan untuk  : (1) menghasilkan profil   pembelajaran pendidikan Pancasila yang saat ini berlangsung; (2) Mengetahui penguatan karakter mahasiswa melalui pembelajaran pendidikan Pancasila ;(3) Mengetahui faktor-faktor yang mempengaruhi implementasi pembelajaran pendidikan Pancasila dalam penguatan karakter mahasiswa.          Penelitian ini merupakan penelitian kualitatif. Strategi penelitian menggunakan sudi kasus tunggal. Subjek penelitian ini adalah para dosen Pancasila dan mahasiswa yang menempuh mata kuliah pendidikan Pancasila. Teknik pengumpulan data menggunakan teknik wawancara, observasi, angket dan dokumentasi. Validitas data menggunakan teknik trianggulasi. Data yang terkumpul  dinalisis dengan teknik interaktif.        Hasil penelitain dapat disimpulkan bahwa : (1). Pembelajaran pendidikan Pancasila dilaksanakan dengan baik sesuai ketentuan. Masih ada dosen yang mengajar belum seseuai dengan kompetensinya.. Pada umunya dosen dalam mengajar masih menggunakan model pembelajaran konvensional melalui metode ceramah bervariasi; (2) Pendidikan Pancasila sebagai mata kuliah memiliki peran yang strategis dalam pembentukan karakter mahasiswa; (3) Ada beberapa faktor yang mempengaruhi implementasi pembelajaran pendidikan Pancasila dalam penguatan pendidikan karakter  yaitu : (a) dosen pengajar; (b) mahasiswa; (c) materi pembelajaran ;  (d) sarana  prasarana; dan (e) lingkungan.      Kata kunci : Pembelajaran,  Karakter, Pendidikan Pancasila

Rice is the most important staple food for humans to have energy to carry out activities. The purpose of this study is to provide information to the public in the form of a reference for selecting rice based on consumer interest, so that it can be used as a decision making in buying rice. The Mamdani method is a method that is able to solve problems in the case of rice selection based on consumer references. The work process of the Sugeno method consists of four parts, namely fuzification, inference engine, implication function amplification and the last one is defuzzification. The final result, the Mamdani method has the characteristics of using the AND operator and using the min-max value. This research is in the form of a decision-making system in rice selection based on references from consumers by looking at four aspects of criteria such as price, quality, taste, and shape variables, these four aspects can be used as a reference in rice selection. Sugeno fuzzy logic to get the final value.The Mamdani method is a very effective method in selecting rice according to the needs and interests of consumers so that potential consumers can easily choose rice according to their interests and desired criteria.

Pulmonary TB is a major problem in the prevention and eradication of TB in the world. This study aims to determine the relationship between the role of the family and compliance with taking medication for elderly people suffering from pulmonary TB at the Adam Malik Haji Central General Hospital, Medan in 2021. This type of research is descriptive correlation with a cross sectional research design. The number of samples was 43 from April to June 2021. The research was conducted at RSUP. Human Rights at the MDR TB Polyclinic. Bivariate analysis used the chi-square test to determine the relationship between the role of the family and the role of nurses on medication compliance, while the multivariate analysis used medication compliance for elderly people suffering from multiple logistic pulmonary TB. Based on hypothesis testing using chi-square with a confidence level of 95%, it was found that there was a significant relationship between family role and medication adherence (p=0.01). There is a significant relationship between. Based on multivariate analysis, the variable that was most related to medication adherence in MDR TB sufferers was informational family support (p=0.01). The conclusion of this research is that there is a relationship between the supportive role of nurses and compliance with taking medication in TB sufferers.

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

Today's business competition requires companies to be able to compete with other companies. PT. Biru Pratama Logistindo Line is a company engaged in import-export services. This study aims to determine the relationship between service quality, facilities and timeliness of delivery of the satisfaction of service users of PT. Biru Pratama Logistindo Line. The data analysis technique used is multiple linear regression analysis and the sampling technique uses proportional random sampling with 42 respondents as consumers of PT. Biru Pratama Logistindo Line taken from a total population of 62 consumers. The analytical tool used in this research is SPSS (Statitical Package for Social Science) Version 22.0.

Aquascape merupakan seuatu hobi yang mulai memiliki banyak peminat. Karena keindahannya banyak masyarakat yang mencoba untuk menekuni hobi ini. Masalah yang sering dialami penghobi baru aquascape adalah minimnya pengetahuan dan waktu untuk merawat aquascape. Dengan memanfaatkan logika fuzzy sugeno, penghobi dapat dimudahkan dalam perawatan dasar aquascape berupa menjaga tingkat ammonia tetap rendah, menjaga suhu air agar tidak melebihi suhu 30℃, menjaga ketinggian air, dan penyinaran menggunakan lampu secara otomatis menyesuaikan intensitas cahaya matahari. Alat ini menggunakan sensor MQ137 untuk membaca gas ammonia, sensor DS18B20 untuk membaca suhu, sensor HC SR-04 untuk membaca ketinggian air, dan sensor LDR atau Light Dependent Resistor untuk membaca intensitas cahaya. Hasil dari penelitian ini yakni sistem mampu memperkirakan output berdasarkan nilai input dari sensor, mampu menjaga tingkat ammonia tetap rendah, menjaga suhu tetap dibatas optimal di sekitar 26 - 28℃, ketinggian air dapat dijaga pada posisi 1 cm lebih rendah dari bibir aquarium dan penyinaran menggunakan lampu dapat menyesuaikan durasi berdasarkan nilai pembacaan sensor LDR

Kekurangan Energi Kronik merupakan keadaan seseorang yang menderita ketidakseimbangan asupan gizi (energi dan protein) yang berlangsung lama dan menahun. Tujuan Penelitian : Untuk mengetahui faktor-faktor yang berhubungan dengan kekurangan energy kronik (KEK) pada ibu hamil di Puskesmas Suela Tahun 2020. Metode : Jenis penelitian ini merupakan penelitian Observasional analitik dengan desain case control pada bulan Januari-Maret 2021.Jumlah sample dalam penelitian ini kelompok kasus sebanyak 53 orang dan Kelompok Kontrol sebanyak 53 orang total sampel sebanyak 106 pengambilan sampel menggunakan Teknik purposive sampling dan instrument menggunakan form ekstraksi, pengambilan data menggunakan rekam medik, Analisa data menggunakan uji statistic chi squarre dan uji statistic multivariat dengan regresi logistic. Hasil: Hasil analisis statistic diperoleh Pekerjaan ρ=0,004, Umur ρ=0,001,  Paritas ρ value =0,000, Jarak Kehamilan ρ value =0,001, IMT ρ value =0,000,  Status Anemia ρ value =0,001 memiliki hubungan yang signifikan dengan kejadian KEK, sedangkan Pendidikan ρ= 0, 548 tidak berhubungan dengan kejadian KEK. Analisis statistic multivariat diperoleh factor yang paling dominan yaitu IMT p= 6,893, C.I.95% 2.232-21.287. Kesimpulan: Faktor Pekerjaan, Umur, Paritas, Jarak Kehamilan, IMT dan status anemia memiliki hubungan yang signifikan dengan KEK. Faktor paling dominan penyebab KEK yaitu IMT.    

Situasi global dunia yang didukung oleh perkembangan teknologi komunikasi telah menciptakan gejala umum bahwa masyarakat sangat mudah mendapatkan informasi dari media. Masuknya masa globalisasi dan masa millenium ke-3, perkembangan fenomena kehidupan yang sangat berkaitan erat dalam aturan serta logika merupakan transformasi dan perubahan dari semua aspek kehidupan. Pada proses awal tidak hanya terjadi perubahan, tetapi momentum reformasi nasional juga telah berubah melalui pelaksanaan Propenas (Rencana Pembangunan Nasional) untuk mengatasi krisis multidimensi dapat bangkit kembali dan memperkuat kemampuannya untuk mencapai cita-cita pembangunan bangsa. Pelaksanaan kegiatan tersebut menegaskan landasan yang ideal adalah Pancasila, dan landasan konstitusinya adalah UUD 1945. Pembangunan pertahanan nasional pada bidang pembangunan nasional memegang peranan penting guna mengamankan pembangunan nasional dari berbagai tantangan, gangguan, ancaman dan berbagai kendala yang ada. Pembangunan pada sektor pertahanan bertujuan untuk membangun kemampuan negara dalam menghadapi berbagai tantangan dari dalam ataupun dari luar.

The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of  accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity

The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud

Stock reports on purchases and sales of a period. useful for helping employees to assess the amount of inequality in the flow of purchases, monitor stock / inventory of goods, and provide reports both purchase reports, sales reports, stock condition reports, and profit / profit reports to management to determine further business policies The process of recording transactions in a conventional or paper-based manner is identical with several weaknesses, namely easily damaged, difficult / long when looking for stored data, difficult / long when it comes to generating reports. These weaknesses can be corrected by implementing computer-based monitoring applications. If the monitoring application is planned/made properly, the computer-based information system is relatively safer. The model to be developed refers to the Research and Development (R&D) model from Borg and Gall and the tools used and the tools used to design the system are use case diagrams, sequence diagrams, activity diagrams, and class diagrams. while the implementation of making stock/inventory monitoring applications is done with PHP web-based programming and databases using MySQL. This application can help and get more accurate information about the stock data of goods that have run out.

KSP (Koperasi Simpan Pinjam) Makmur Mandiri bergerak dalam usaha perkreditan yang menyediakan pinjaman atau kredit sebagai mana koperasi pada umumnya. Sistem penerimaan pinjaman dalam KSP Makmur Mandiri yang sedang berjalan dilakukan dengan cara calon peminjam datang ke lokasi koperasi dengan mengajukan peminjaman kemudian karyawan mendata peminjam ke dalam form rekomendasi anggota setelah itu form rekomendasi anggota tersebut diberikan kepada pimpinan koperasi. Masalah yang terjadi pada KSP Makmur Mandiri adalah kehadiran pimpinan koperasi yang sering tidak ada di koperasi, sehingga pengajuan pinjaman yang ada di koperasi menumpuk dan tidak dapat segera di tentukan hasil kelayakan pinjaman. Selain itu masalah yang juga terjadi di koperasi adalah penilaian yang dilakukan pimpinan dalam menentukan kelayakan pinjaman masih bersifat subyektif yaitu hanya memberikan keputusan layak atau tidak seorang peminjam, tanpa memperhitungkan persentase nilai kelayakan pinjaman  tersebut. Solusi untuk menyelesaikan masalah ini maka dibuatlah sebuah keputusan penentuan kelayakan yang mampu membantu pimpinan dalam proses penilaian dan memberikan perhitungan tepat dalam menilai kelayakan pinjaman. Metode yang dapat mendukung keputusan adalah Fuzzy logic, karena penilain yang bersifat subyektif atau non-linear dapat dimodelkan dan dihitung secara tepat.

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

Comput At this time in Buaran Subdistrict, Pekalongan District, there are many obstacles, one of which is the recording of cash receipts and disbursements which are very piling up because moreover in the implementation, it is still for manual recording, one of which is by means of counting, still using handwriting. Cash book, if you want to print financial statements and still use a lot of Microsoft Excel as data storage and printing a report, it takes too long for information system data to be a lot of completion data is not timely and makes it less efficient. With this information system, it is expected that all recording processes will be easier by using the Base Accrual Method, reports can also be printed accurately dated or per period. This information system is also more secure because it is equipped with a security system where not everyone can access it, and only people who have a login can access the data. The system built will later contribute to the District faster in work.

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies.  This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of  fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of  fixed asset revaluation model.  Keywords:             Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.

This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period. Sample was purposive sampling method. Samples were 56 companies from 143 companies listed in Indonesia Stock Exchange in 2014-2016, so that the research data was analyzed totaled 168. Data analyze technique which is used in this research is logistic regression analysis. The results indicate that the size of Public Accounting Firm (KAP), the size of client companies, financial distress, and audit opinion do not effect to auditor switching. A management change effect positif to auditor switching.  Keyword : auditor switching, the size of public accounting firm (kap), the size of client companies, financial distress, a management changes and audit opinion.

This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44 companies can be used as samples every year. The analytical tool used in this study is logistic regression analysis. The test results show that Nature of Industry has a significant positive effect on financial statement fraud. External Pressure has a significant negative effect on Financial Statement Fraud. While variable Financial Stability, Financial Target , Personal Financial Need, Ineffective Monitoring , Rationalization Capability and Arrogance has no a significant effect on Financial Statement Fraud. Keywords: financial statement, financial stability, financial target, external pressure, nature of industry, personal financial need, ineffective monitoring, rationalization, capability and arrogance

This study aims to analyze the effect of profitability, growth, liquidity,  debt to equity ratio (DER) to dividend policy. About 128 samples used from annual report of mining companies listed on the Indonesia Stock Exchange in the period of 2013 -2016. The analytical method is using the logistic regression analysis method. The result of thids study is only profitability that affects to dividend policy (coefficient logistic regression: 0.220). It means if profitabillity is risen, the other variabels are constan.  Therefore, dividends will be distributed if the company makes a profit. The company's ability to get greater profits will increase dividends distributed to shareholders. Key Word: profitability, growth, liquidity,  debt to equity ratio (DER), dividend policy