Publication Search

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

The desired objective of this research activity is to examine and analyze the effect of compensation, motivation and job satisfaction on the work productivity of employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation. The population in this study were all production employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation, totaling 50 people. In this study, samples/respondents were taken from the entire population of 50 respondents, using saturated sampling techniques. Based on the discussion, the following conclusions can be drawn: Testing the compensation hypothesis on employee work productivity shows that the value of t count = 2.805 > t table = 1.684 with a significance number = 0.007 <α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on employee work productivity is proven. Testing the hypothesis of motivation on employee productivity shows that the value of t count = 3.972 > t table = 1.684 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H2) that motivation has a positive effect on employee work productivity is proven.

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

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.

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

Sometimes in some educational institutions they use handbooks in the learning process, but it is different in MA SA Darul istqamah, handbooks are only available for teachers. From this statement, the researcher concludes that the media has an important role in learning, so the researcher wants to know how the implementation of media, especially audio lingual media, in increasing maharah istima' at the institution.This study uses a qualitative research type using a descriptive approach. About the results of the study of the implementation of audio lingual media in increasing the special mahrah of class XI science students at MA SA Darul Istiqamah Woro Kepohbaru. In collecting the data, the researcher used observation and interview techniques, including interviews with the teacher in charge of the subject. And researchers used data analysis that was carried out continuously during the research process by reducing data, presenting data, and drawing conclusions.According to the observations that the researchers got, there are several kinds of media used in learning. Especially for istima' skills in Arabic the teacher gives an incomplete text, and later students are given the task of completing the text by listening to the audio that is played. Thus students can train especially in the ability to express words according to what is heard or commonly called maharah istima'.  

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

This research is descriptive research which aims to determine students' interest in participating in extracurricular activities at Nusawungu State Vocational School students. The design used in this research is associative research with descriptive analysis methods. The population is all Class 2 students of Nusawungu State Vocational School, the total population is 279 people. Samples were taken using the Stratified Proportional Random Sampling technique, namely a tiered random sampling method taken from 10% of the total population. So the sample used could be as many as 30 students. The data analysis technique used is descriptive analysis of descriptive data, percentage analysis using a computer application through the SPSS 16 program. Based on the results of validity and reliability tests, all data is declared reliable because the correlation value (Cronbach's Alpha) on average 0.830 is considered good for use. Normality test The data was also declared normal with an Asymp value = 0.974 (p>0.05). Thus, the results obtained can be concluded that students' interest in taking extracurricular sports lessons at the Nusawungu State Vocational School shows the high category with the results obtained being 78.53%.

This study examines the impact of ethical leadership on both employee engagement and organizational behavior through a multilevel analysis. Ethical leadership, characterized by integrity, fairness, and ethical decision-making, is increasingly recognized as a crucial factor in shaping organizational outcomes. Drawing upon data from multiple levels within organizations, including individual employees and their respective teams, this research employs statistical techniques to explore the intricate relationships between ethical leadership, employee engagement, and organizational behavior. Findings suggest that ethical leadership positively influences both employee engagement and organizational behavior at both individual and group levels. Moreover, the study elucidates the mediating role of employee engagement in the relationship between ethical leadership and organizational behavior, underscoring the importance of fostering ethical leadership behaviors for promoting a positive organizational culture and enhancing employee contributions beyond formal role requirements.    

Fakfak Regency is one of the autonomous regions located in the territory of West Papua Province. Normatively, this district is still classified as an area rich in potential economic resources. If the potential of these resources can be managed and utilized properly, it will certainly make a positive contribution to the increase of Regional Original Revenue. The Tourism sector is one of the potential and strategic sectors for Regional Original Revenue, because this sector is the main source of Regional Tax and Regional Levy revenue.This study aims to find out the amount of Revenue from the Tourism Sector of Fakfak Regency in the last 5 years, to find out the amount of Contribution of Tourism Sector Revenue to the Original Income of the Fakfak Regency Region, how the theory used in the Development of the Tourism Sector as one of the leading sectors for increasing Regional Original Income. The research method used is a qualitative research method. Based on the results of important research findings, in the last five years the tourism sector has received less attention from the local government of Fakfak district, but the tourism sector's revenue has increased every year.    

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

Tujuan penelitian ini adalah untuk mengetahui pengaruh bauran pemasaran (produk, harga, promosi dan tempat) terhadap perilaku pembeli mie Instan Produk Indofood, serta untuk mengetahui diantara variabel bebas (produk, harga, promosi dan tempat) yang mempunyai pengaruh paling dominan terhadap perilaku pembeli mie Instan Produk Indofood pada Toko Ina Tanah Grogot. Populasi dalam penelitian ini adalah seluruh konsumen yang berbelanja mie instan produk indofood pada toko Ina selama penelitian. Sampel yang diambil adalah  sebagian dari populasi yaitu 80 responden. Teknik pengambilan sampel menggunakan teknik metode sampling insidental. Variabel bebas dalam penelitian ini yaitu produk, harga, promosi dan tempat/distribusi, sedangkan variabel terikat dalam penelitian ini yaitu perilaku pembeli. Untuk metode analisis data yang digunakan adalah analisis regresi linier berganda. Dengan menggunakan program SPSS 15 dapat diperoleh Fhitung > Ftabel ( 30.738  > 2.34) dengan hipotesis Ho ditolak dan Ha diterima. Sehingga dapat  bersama-sama berpengaruh terhadap perilaku pembeli. Selanjutnya dengan melihat besarnya koefisien determinasi (R2) Adjusted Squere diperoleh hasil sebesar 0.601 atau 60,1 % sedangkan sisanya sebesar 39.9 % dipengaruhi oleh variabel lain. Berdasarkan hasil uji – t diketahui bahwa variabel yang dominan mempengaruhi perilaku pembelian adalah variabel promosi (X3), dapat dilihat dari nilai unstandardized coefficients variabel promosi 0.530 atau nilai t hitung tertinggi yaitu 8,578 dibandingkan dengan variabel lainnya.

. Based on the results of observations, learning subjects Basic Knowledge of Mechanical Engineering in Vocational High Schools showed low learning outcomes. The purpose of this study is to improve student learning outcomes by using audio-visual media in the student facilitator and explaining learning model. This research is a class action research consisting of two cycles, each cycle consisting of planning, action, observation, and reflection activities. The research subjects were 35 male students in class X Machining at SMK Negeri 1 Cibeber for the 2020/2021 academic year. Based on the results of the written test conducted at the end of cycle I, an average value of 69.92 was obtained with 72% classical completeness. Implementation of improvements in cycle II increased student learning outcomes, with an average score of 78.30 and 76.92% classical completeness.    

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

Manusia hidup di dunia sebagai khalifah (perwakilan), maka ia mesti menyelami hakikat atas tugas tersebut. Melalui pendekatan historis kosmologis diketahui, bahwa Allah telah menciptakan makluk sebelum manusia di muka bumi yakni entitas jin. Entitas ini mempunyai amanah dari Allah, mengelola bumi dan beribadah pada-Nya. Namun entitas itu gagal, memiliki perilaku merusak dan saling membunuh sehingga kedamain sulit diwujukan. Maka Allah mengganti mereka dengan manusia, melanjutkan amanah pengeloaan bumi dan beribadah. Belajar dari entitas jin, manusia sebagai pengganti (khalifah) mesti menjaga dunia dan taat beribadah agar amanah tersebut bisa ditunaikan.  

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.