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Yufial Gulo; Helen Yohana Sinaga

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The author is interested in discussing the role of dating ethics in the review of Christian ethics. The importance of digging deeper into how dating ethics can be applied in the dynamics of today's life is the basis of this conversation.This journal aims to explore the ethics of dating not only to form, but also to strengthen the relationship between partners.Qualitative method is a scientific research that aims to understand a phenomenon in natural social contact by prioritizing the process of in-depth communication interaction between the researcher and the phenomenon to be discussed. Ethics is about what is good and right. Most people agree with the ethical values of honesty, keeping promises, respect, accepting mistakes, respecting human rights and taking responsibility. Dating ethics refers to the principles and practices that should be followed when in love. It includes qualities such as respect, honesty and commitment to the relationship. Dating rituals also include the responsibility to protect your partner's feelings and trust. You as well as avoid any actions that hurt or harm both parties in the relationship. Dating is an exploration between individuals, Creating love with human relationships also increases the motivation to learn, establish close friendships, and give heart. By following these principles, we can create strong and important relationships based on moral values blessed by the teachings of Christ.

Friska Deniwaty Pasaribu; Fritcen Vanny M. Pardede; Destana S.R. Banurea

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research examines debates among the early congregation regarding Jewish religious morality and ceremonies and their implications in the context of contemporary church pastoring. Through a critical historical exegesis approach and literature study, this article explores the views of Paul and Peter regarding the application of Torah law to Gentile Christians. This research highlights that a pastor must be an example for the congregation, not rule arbitrarily, and remain focused on God's call in their ministry. Analysis of the social, economic, and cultural context of the time this letter was written also provides insight into the challenges the early congregation faced. The relevance of this research lies in the application of pastoral principles in today's church ministry, which demands humility and example from church leaders.  

Rahmat Lutfi Guefara

World Journal of Islamic Learning and Teaching 2024 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Mental health is essential to learn because it is the well-being of a person's condition in knowing and developing someone’s potential. Because it is considered an important issue, mental health is ultimately correlated with other sciences. One of them is the science of Sufism. The science of Sufism is very appropriate in discussing this mental health problem because the object of study in Sufism and psychology both discuss the human soul. Sufism is well known, and the science that examines mental health is the science of psychology. Combining knowledge between these two branches of knowledge, hoped that it can increase faith to achieve the goal of life, namely, to be happy and prosperous both in this world and in the hereafter.

Setyo Ramdhani; Sumardi Sumardi; Eka Suhardi

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is classified as correlational research consisting of two independent variables, namely Servant Leadership and Job Satisfaction and one dependent variable Teacher Work Effectiveness. The population in the study was 305 teachers of private vocational schools in West Bogor Sub-district, with a sample size of 173 teachers, whose determination used the Slovin formula and used Proportional Random Sampling. Data were collected using instruments in the form of questionnaires and analyzed by descriptive analysis and inferential statistics and analyzed SITOREM. The results showed three positive relationships. First, there is a positive relationship between Servant Leadership and Teacher Work Effectiveness with a correlation coefficient value of 0.373. Second, there is a positive relationship between job satisfaction and teacher work effectiveness with a correlation coefficient value of 0.740. Third, there is a positive relationship between Servant Leadership and Job Satisfaction together with Teacher Work Effectiveness with a correlation coefficient value of 0.750. And based on the results of the SITOREM analysis, it shows that there are several indicators that must be improved and several indicators must be maintained. Indicators that must be improved include the implementation of evaluations, self-adjustment to the environment, humility, trust, courage, the job itself, supervision, promotion. Thus it can be concluded that Teacher Work Effectiveness can be improved through strengthening Servant Leadership and Job Satisfaction both partially and jointly.

Edy Soesanto; Angelicleatemia Angelicleatemia; Nona Julia

Jurnal Bisnis Inovatif dan Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to examine implementation based on the Law (1945) as a technological change in improving business dynamics and marketing strategies for the oil and gas industry. This study examines document analysis as a research method. The research results show that the enactment of the Law (1945) opened up new opportunities in technological change which changed the business and marketing strategy paradigm of the oil and gas industry to better adapt to market and technological dynamics. These findings provide valuable information to stakeholders to develop responsive and innovative strategies to meet the challenges of the growth of the oil and gas industry.

Gina Jaudah; Aulia Mardatila; Amirah Hamidah; Muhammad Rizky Raihan Aziz

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Today's business developments are increasingly diverse, including retail businesses. Retail in Indonesia is currently growing rapidly. In every corner of the city, it cannot be denied that many retail shops have been built, not only to make a profit but also to provide facilities to the community which is also growing and has more and more needs that must be met. Retail is one of the retail stores in Indonesia which is currently developing. To make work and activities easier, the Blue Green Line Shop needs to improve its spatial layout. The spatial layout that the shop has designed is still considered less effective and efficient. Due to the placement of the freezer which is not visible to customers and the refrigerator which blocks the cashier, it disturbs customers in the payment process. The methods used are the ARC (Activity Relationship Chart) and TCR (Total Closeness Rating) methods. The results of this research show that the cashier has the highest score from the TCR calculation results, namely 168 and has an influence on the course of shop activities using the TCR worksheet, as well as the proposed placement of the freezer right next to the entrance so it is not visible and the refrigerator blocks the cashier from being moved to another row of refrigerators, so that work and activities can run as they should.

Myra Andriana

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The inventory system that has been used has faced various problems, namely that there are often errors in the process of implication in Ms.Excel because the data is large enough and must clean old data. The absence of history of who has entered and accessed into Ms.Excel makes the security of the data in it reduced. To solve the problems faced, an inventory information system was developed using the WEB-based EOQ method. This study aims to analyze the suitability of the developed system with the needs of the user. The results showed that the inventory information system has been integrated with the system so that it is more effective and efficient.. This is evidenced by system testing, internal and external validation carried out by expert experts, plus effectiveness tests between the old system and the new system.

Ali Avvienceena Al Attqia; Arifudin Arifudin; Moh. Haikal Jamaludin; Tegar Fiki Haikal; Rizki Bayhaqi

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

This study aims to analyze the challenges and development strategies of micro, small, and medium enterprises (MSMEs) located in low-income areas in Indonesia. MSMEs play an important role in the Indonesian economy, but in areas with low income levels, MSMEs face various constraints, such as difficulties in accessing adequate capital, technology, and management skills. To conduct this study, the researchers used a qualitative approach by collecting data from various sources of relevant scientific literature. The results showed that MSMEs in low-income settings face several key constraints, including difficulty accessing formal sources of financing, limited use of information technology, and low implementation of good business management practices, such as in marketing and financial record-keeping. To be able to develop MSMEs in low-income environments, comprehensive efforts are needed, such as facilitating MSME access to official funding sources, providing training and assistance in the use of information technology, and improving MSME skills in implementing good business management practices. In addition, the availability of skilled human resources, as well as innovation and creativity are also important factors in supporting the growth of MSMEs in low-income areas. By paying attention to these various aspects, it is expected that the development of MSMEs in low-income environments can run effectively and provide optimal benefits to the regional and national economy, through collaboration and synergy between MSMEs, government, financial institutions, and other stakeholders.    

Adinda Rizqi Nur Azizah; Afrida Rosa Marsela; M. Thoha Ainun Najib

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

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the period of 2022-2023 using financial ratios. The method used is the analysis of liquidity, solvency, and profitability ratios towards the company's financial statements. The results show that in terms of liquidity, the company's ability to meet short-term obligations is still poor and tends to deteriorate. Meanwhile, the company's leverage level is quite high, exceeding industry standards. However, in terms of profitability, the performance of PT Unilever Indonesia is quite encouraging with profit margin, return on investment, and return on equity ratios above industry standards. Overall, despite its high profitability, the company needs to improve its liquidity and capital structure to maintain long-term business continuity.

Ratu Gita Handayani; Cris kuntandi

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

Edy Soesanto; Muhammad Al Hafiz Mattauch

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In an effort to reduce economic dependence on the oil and gas sector, the country needs to diversify through various policies such as infrastructure investment, fiscal policies that support non-oil and gas sectors, education and training for skilled labor, research and innovation, export promotion, international partnerships, wise management of natural resources, support for SMEs, public-private partnerships, and continuous evaluation. Economic diversification is considered essential to achieve sustainable economic growth and to be resilient to fluctuations in world oil prices. Oil and gas trade, non-oil and gas exports, and foreign investment play a crucial role in Indonesia's economy. Economic diversification and the development of alternative energy sources are key to mitigating the economic risks associated with oil price fluctuations. Although challenges and constraints exist, the long-term benefits of economic diversification are vital for economic stability and sustainable growth. Oil and gas trade has a significant impact on Indonesia's economy, contributing significantly to state revenues but is also vulnerable to fluctuations in oil and gas prices in the global market. Therefore, economic diversification is an important strategy to reduce the economic risks associated with dependence on the oil and gas sector. This study aims to provide a deeper understanding of the dynamics of oil and gas trade and its impact on the Indonesian economy.

Agrayi Afifa Putri; Cris Kuntadi; Yetri Martika Sari

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.

Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure.  The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.

Fatih Fuadi; Heni Verawati; Inka Corlita

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

Purchasing decisions are a very important factor in the culinary business. When choosing food, consumers definitely look at several factors such as recommendations from other people and the brand image of the food. If consumers get positive recommendations from other people and also have a good brand image, this can encourage consumers to make purchasing decisions. The formulation of the problem in this research is, do Word of Mouth and Brand Image influence the decision to purchase Mie Gacoan at the Diponegoro Bandar Lampung branch? What is the influence of Word of Mouth and Brand Image on purchasing decisions for the Diponegoro branch of Mie Gacoan which is studied from an Islamic business perspective. The aim of this research is to determine the influence of Word of Mouth and Brand Image on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. And also viewed from an Islamic business perspective. This research is a quantitative research, the population in this research is consumers of Mie Gacoan, Diponegoro Bandar Lampung branch. The sample used in this research was 96 people who had bought Mie Gacoan at the Diponegoro Bandar Lampung branch. Sampling used purposive sampling. Data collection uses questionnaires and interviews. The data analysis technique used in this research is the SEM model using SmartPLS version 4.0. The results of this research are that Word of Mouth has a positive and significant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Brand Image has a positive and insignificant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Islamic teachings do not prohibit humans from fulfilling their needs or desires, as long as with this fulfillment, human dignity can increase. Everything on this earth was created for the benefit of humans, but humans are commanded to consume goods/services that are halal and appropriate in moderation, not excessively. Fulfilling needs or desires is still permitted as long as it can add to the benefit or does not bring harm.    

Shopia Aulia Tasya; Cris Kuntadi

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

The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit delay has an effect on Audit Quality, 2) Audit Eee has an effect on Audit Quality and 3) Audit Tenure has an effect on Audit Quality.  

Cahyo Yudha Putranto; Riyan Abdul Aziz; Febrianta Surya Nugraha

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

In the progress of information technology and knowledge, data processing by computer played a significant role in the field of information. But many institutions government still has not implemented the optimal monitoring systems, particularly in the management of the official travel. This research focuses on the monitoring system official travel web based development planning board the kabupaten government ngawi. This difficulty while manual is the use of ms.Office word and excel in the management of official travel, led to the mistake and the.To deal with this problem, the researchers devised a system of the web based covering management accountability, that in the official travel. This study by using the method proposed method of development rad.The design participation of users who plays the role of crucial revision in software design the specifications.The result showed that these information systems capable of accelerating and loosening the process of making a official travel.The implementation of this system, expected the finance division directorate of trading businesses able to manage official travel more efficiently in accordance with the regulation.This study produced recommendations for similar institution to adopt similar solutions in the management of official travel. 

Merry Dwi Handayani; Qoyyimil Jamilah; Aulia Hanifah; Nur Aini Rakhmawati

Router : Jurnal Teknik Informatika dan Terapan 2024 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

The rapid and modern development of technology has created an increasing need for adequate software, but sometimes the cost of software is often a problem for some individuals and companies who want to use it. Software piracy has become a common problem in society, which is detrimental to copyright holders and threatens the security of user data. This research analyzes publications on software piracy and its impact on Indonesian law from 2019 to 2024. The method used in this research is bibliometric analysis by collecting data through Google Scholar. The results show five main clusters covering legal aspects and internet technology.  Through this analysis, it was found that the close relationship between software piracy and Law No. 11 of 2008 on Electronic Information and Transactions, Constitution No. 28 of 2014 on Copyright, Law No. 1 of 2023 on the criminal code, and Law No. 1 of 2024 on the second amendment to Law No. 11 of 2008 on Electronic Information and Transactions are very relevant in dealing with this problem. However, further analysis is needed to understand their practical implementation and effectiveness in addressing software piracy. This research shows the potential for further research in software piracy based on keywords that are rarely used in previous studies.

Muhammad Fairuz Ardhany; Rahmad Fauzan; Fattra Ramadhan; Andung Jati Nugroho

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2024 Asosiasi Riset Ilmu Teknik Indonesia

PG Madukismo is a sugar factory that was established in 1955 and is the only sugar factory in the province of the Special Region of Yogyakarta. This factory is located in Padokan Village, Tirtonirmolo Village, Kasihan District, Bantul Regency, Special Region of Yogyakarta. PT Madubaru, a company engaged in sugar cane processing, is a sugar and spirits factory located in the Yogyakarta area. Companies that produce cane sugar with SHS IA quality. Product defects are often found, resulting in a decrease in quality, therefore it is necessary to carry out quality control. This study uses the Failure Mode and Effect Analysis (FMEA) method to identify failure modes, Logic Tree Analysis (LTA) to determine the consequences of failure arising from failure modes and determine effective preventive maintenance policies for each machine. For the production quality control section, the Statistical Processing Control (SPC) method is used to analyze product defects to determine whether product defects are still within controllable limits or not. While the Failure Mode and Effect Analysis (FMEA) method is used to determine the failure mode in sugar production. For the quality control section on raw materials using the Economic Order Quantity (EOQ), Re-Order Point (ROP), Safety Stock (SS), and Total Inventory Cost (TIC) methods. The conclusion of this study is regarding the results of the analysis and calculations carried out with several settlement methods and there are several causes of production defects from 5 factors, such as: human factors, work methods, environment, raw materials and machines used. And provide solutions to companies in order to reduce defects by controlling product quality.    

Zulkarnain Zulkarnain; Jesselyn Jesselyn; Hansvirgo Hansvirgo; Fendy Gunawan; Sandy Alferro Dion

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

Amidst the rapid advancement of artificial intelligence (AI), the need for effective integration within IT Governance becomes increasingly vital. In this context, the research background highlights the complexity and dynamics hindering the efficacy of IT Governance, while AI holds promise as a solution to these challenges. This study investigates the role of AI in enhancing IT Governance. The research aim is to explore the impact of AI on improving the effectiveness and efficiency of IT Governance through a literature review method. This method will gather and analyze relevant literature sources to gain a comprehensive understanding of AI's role in IT Governance. The findings encompass AI's potential in enhancing decision-making, proactive risk management, process automation, and user satisfaction. However, challenges such as data privacy and organizational cultural changes are also identified. The research implications underscore the need for a planned approach and ongoing evaluation in adopting AI to ensure successful implementation while managing associated risks.

Luthfiana Prisma Martuti; Ida Nurjayanti; Agus Rismanto

Jurnal ilmu Kesehatan Umum 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Chronic Kidney  Disease (CKD) is defined when kidney damage lasts more than 3 months. Chronic Kidney  Disease (CKD) is a disease with various causes in the form of structural or functional abnormalities, accompanied by a decrease in glomerular filtration rate (GFR). People with chronic kidney disease and kidney failure often require kidney replacement therapy or hemodialysis. Sleep disorders are one of the complications of hemodialysis and often occur in patients with chronic kidney disease and over a long period of time. This can affect the quality of sleep of people with chronic kidney disease, both in terms of quantity and duration of sleep, which ultimately affects the individual's daily function. Non-pharmacological methods such as aromatherapy are important to relieve, prevent or treat certain diseases using natural plant spices or aromatic essential oils. Lavender aromatherapy belongs to the Lamiaceae family and its scientific name is Lavandula angustifolia. Inhaling lavender oil is a simple method that has been proven to have a positive effect on various symptoms, especially in hemodialysis patients with sleep disorders.