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Nila Nailupar; Ati Rosmiati; Lusi Selvia Fitri

This study aims to determine the effect of vocabulary mastery on the debating ability of students in class X SMA Negeri 2 Kutacane. This type of research is a causal relationship correlation research. Data were collected using tests for class work answering vocabulary questions and conducting debates. The sample in this study was 52 students. The results of the research on vocabulary mastery of class X SMA Negeri 2 Kutacane were seen from 3 levels of assessment, namely high, medium, and low categories. Students who have a high level of vocabulary mastery in the high category are 5 students (15.4%), while students who have a moderate level of vocabulary mastery are 15 students (28.8%) and 29 students have a low category (55.8 %). Thus, it can be concluded that the students' vocabulary mastery is in the medium category. The interpretation of the least square formula values ​​a and b to determine the extent of the estimated influence between vocabulary mastery and debate with a simple linear regression formula Y=0.01+0.0012X is the regression coefficient of the vocabulary mastery variable (X) has a positive sign, which contains the implication that vocabulary mastery (X) affects students' debating ability (Y). The results of the F test, it is known that the Fcount of vocabulary mastery is 0.0067 while the Ftable is 7.16. Fcount is smaller than Ftable, then Ho is accepted and Ha is rejected, meaning = not significant. The conclusion means that this study proves the hypothesis which states that there is a significant and insignificant effect of vocabulary mastery on the debating ability of the tenth graders of SMA Negeri 2 Kutacane. The correlation between X and Y is categorized as having a weak relationship based on the results of the simple linear regression formula test and based on the significance test the results show tcount < t table or 0.0067 < 1.67 which means it is not significant.

Eric Eric; Jocelyn Jocelyn; Cen, Andrew; Bong, Valenteeno; Lie, Felix King

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

Instagram users who are dominated by teenage users have become even more popular as a place to endorse by influencers. Teenagers who are still not mature enough in shopping are also targeted in making purchase impulsively. This study aims to analyze the impact of Instagram’s influencers on impulsive shopping lifestyle in adolescents in Batam. The research was done by collecting data using questionnaires and was analyzed using SEM and AMOS. The result showed that brand attitude and product attractiveness which were significantly influenced by attractiveness, expertise, and trustworthiness variables had a significant effect on impulsive buying intentions variables. The success of this endorsement is then used as a strategy to increase sales owned by product brands that target their market share in the teenager group.

Abdiyanto, Abdiyanto; Ronald Farel Siahaan; Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Efendi +3 more

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Destination from study this that is for test variable Interest Rates, Inflation , Total Money Supply and GDP how much big in take effect to EXCHANGE variable . And for knowing is panel level _ ethnic group interest , inflation , money supply , unemployment , investment , and GDP have an effect positive and significant to exchange rates in America, Australia, China, Canada , Indonesia, Japan , South Korea, Malaysia, Singapore, Russia and Thailand. Approach study this is study associative / quantitative with the Simultaneous model and the ARDL Panel where aim see linkages Among independent variables and dependent variables that spread panel in Top Major Exchange Rate countries in 11 APEC Countries. Study this conducted against 11 countries with exchange rate strongest in the APEC countries in the world (America, Australia, Malaysia, Singapore, South Korea, Japan , China, Indonesia, Canada , Russia , and Thailand). The ARDL Panel Analysis results show that the Leading Model Control indicators Exchange Rate System Through the Post -Covid-19 Open Economy Model, the Top Major Exchange Rates in Eleven Apec Countries (Varies) are JUB and GDP. this _ due to the results data processing , the ROE variable is variable that gives stable influence , ie _ effect on the inside period long nor period short in give influence significant to score exchange , which is assessed from level short run and long run stability in the table result .  

Ana, Meli; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of -0.118 has no effect on student interest in PPAk, economic motivation of -0.096 has no effect on asking students to take PPAk, social motivation of -0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum. Keywords: Motivation career, motivation economic, motivation social, motivation quality, on student interest in participating in PPAk.  

PUJI NIA LESTARI; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissioner variable has no effect on the effective tax rate, the audit committee has a significant negative effect on the effective tax rate, institutional investors have no effect on the effective tax rate. On the other hand, size, leverage, profitability have no effect on the effective tax rate, and the ratio of capital intensity has a positive effect on the effective tax rate.   

Mahendra, Monika Bela; Rachmawati Meita Oktaviani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.

Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Effendi; Anita N Hutasoit

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.  

Rosliana, Rosliana; Oktarini Khamilah Siregar; Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Efendi +3 more

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model  

Ananda Widiastuti; Jaeni; Triono, Ananda Widiastuti

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sector Company for the period 2018 and 2020. The research variables used are Current Ratio, Net Profit Margin, Return On Assets, Debt to Asset Ratio and Debt to Equity Ratio. The results of this study indicate a significant difference in the Current Ratio and Debt to Asset Ratio While the Net Profit Margin, Return On Assets and Debt to Equity Ratio there are no significant differences

Sinaga, Nabila Sabrina Asma Sinaga; Gregorius N. Masdjojo

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

milleniasofianti; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110 taxpayers in Demak Regency. Descriptive statistical tests and multiple regression tests with SPSS 22 were used to analyze the data. This study shows that the independent variable knowledge of taxation and service tax authorities have a significant positive effect on taxpayer compliance, taxpayer awareness and tax sanctions have no effect on taxpayer compliance.

Dwi Putranti, Honorata Ratna; Dwi Putranti, Honorata Ratna; Harianti, Agustina Eny

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of transactional leadership and employee career development at the Ditreskrimsus Polda Central Java. The population used in this study were all employees who worked as many as 70 respondents, with proportional stratified random sampling. The source of the data used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of linear analysis state that transactional leadership and career development have a positive effect on employee performance. The value of the coefficient of determination and career development can explain the variation in employee performance variables of 58.3%. The results of the hypothesis using statistical tests are obtained that transactional leadership has a positive and significant effect on employee performance and career development which is positive and significant on employee performance.

ADE SITORUS, SUNDAY; ANAS, AMRIL; PARLINDUNGAN SIHOMBING, WILLIAM

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine the relationship between increasing skills, self-motivation and workforce supply strategies that directly and indirectly affect HR career development through work productivity as an intervening variable. This study only describes the effect of career advancement through skill improvement, HR self-motivation and labor supply strategies by the government that affect HR work productivity, where skill improvement, self-motivation and workforce provision are government programs to help improve career advancement through work productivity. . The novelty of this research is improving skills, self-motivation and strategies for providing manpower to increase HR careers and work productivity. The research method used in this research is descriptive quantitative research method using path analysis. Partially, only the skill improvement and self-motivation variables have a positive and significant effect on the work productivity variable and the HR career improvement variable. Meanwhile, simultaneously, the variables of increasing skill and self-motivation have a positive and significant effect on the work productivity variable through the HR career improvement variable as an intervening variable. With the increase in the skills possessed by HR, they will always motivate themselves to be better and can increase their competence, so that it will affect their ability to be productive, so as to be able to create work productivity of each individual which leads to increased employee performance.

Pucantika, Nichen Ria Pucantika; Sartika Wulandari

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

Hidayatul Aini; Andi Kartika

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

Halimatus Sa'diyah, Sukma; Dwi Suhartini

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

Chantika Putri Restiani; Siti Rahma; Deris Desmawan

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

The purpose of this study is to ascertain whether the population growth rate and unemployment rate have an impact on the poverty rate in West Java. Population growth and the unemployment rate are the independent variables, followed by the poverty rate as the dependent variable. The time series data used in this study include the years 2019 through 21. Multiple regression using SPSS 25.0 is the analytical approach employed. Where the regression equation, Y = 41,491 + 9,385 X1 + 14,239 X2, is discovered. This demonstrates that the poverty rate in the province of West Java has a unidirectional relationship with both the unemployment rate and population growth. The T test results showed that there was no relationship between West Java's poverty level and the unemployment rate. Additionally, the West Javan poverty rate is unaffected by the population growth variable. The F test indicates that the independent factors collectively have an impact on the dependent variable. The poverty rate is affected by the unemployment rate and population growth to the tune of 7.7%, with other factors affecting the remaining 92.3%.

Ramdhani, Novita; Anggraeni, Yulia; Desmawan, Deris

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Based on the fundamental aspects of people's living standards, the measure of progress in human development is called the Human Development Index. As the basis for the development structure of a region, the Human Development Index (HDI) is the most significant benchmark or parameter. The purpose of this study is undoubtedly to ascertain whether poverty in DKI Jakarta Province is influenced by the Human Development Index (IPM) variable. To achieve the research objectives, tests were conducted using simple regression analysis and quantitative techniques. The test results show that poverty in DKI Jakarta Province is significantly affected by the Human Development Index (HDI) because the significance value is less than 0.05. Because the value of determination, or R2, is close to 1, and some of the other influence values are influenced by other variables that have not been analyzed or researched, the value of the results of the Variable Human Development Index (HDI) test has a strong positive influence on poverty in DKI Jakarta Province.  

Erratna B, Cecilia Eka; Erratna B, Cecilia Eka; Tjahjaningsih, Endang

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

Before deciding to rent, some prospective clients must first seek information about the Vina House building through colleagues or family or anyone who has rented the building, how the packages are in it, how the facilities are obtained. The results of previous research conducted by Kurniawan (2015) are that facilities and location have a positive and significant effect on purchasing decisions, while Memah et al., (2015) give the results that facilities have a positive but not significant effect on consumer purchasing decisions. Furthermore, Latief (2018) provides research results that the location variable has no significant effect on consumer buying interest. Referring to the phenomena and gaps in research results, this study aims to determine the moderating effect of WOM on facilities and locations on the rental decision-making process. Based on the research objectives to be achieved, the type of research used by the researcher is explanatory research. The results of further calculations show that the regression coefficient value of the word of mouth variable as a moderator has a regression value of -0.015 which is negative with a calculated significance value of 0.085 > 0.1. The value of the regression coefficient of the word of mouth variable as a moderator has a regression value of -0.050 which is negative with a calculated significance value of 0.007 <0.1.

Elisabeth Marito Gultom; Sugiyana Sugiyana; Wuriningsih Wuriningsih

Adolescence is when a person begins to learn to be an adult human being. Therefore, there is a need for coaching. On the other hand, adolescence also experiences resilience. For this reason, faith formation is needed. This also happened to the students of St. Fransiskus Vocational School Semarang. Therefore, faith-building at St. Fransiskus Vocational School affects student resilience. To discuss this problem, the researcher conducted a study entitled The Correlation Between Faith Development and Resilience in Catholic Adolescents at St. Fransiskus Vocational School Semarang as the subject of the study was a Catholic student at St. Fransiskus Vocational School Semarang. The method used is descriptive quantitative with correlational techniques. This research was conducted from July to September 2021. The variables of this research are independent variables of Catholic faith development and dependent variables of adolescents. The research population was all St. Fransiskus Vocational School Semarang students, and samples were taken using simple random sampling techniques. The theoretical basis used is the theory of faith development and adolescent resilience. The results showed that the calculated r-value (rxy) was 0.6373, which was included in the relatively strong or high category (the calculated r-value was 0.41 - 0.70). Based on the data analysis, it was concluded that there is a correlation between faith development and resilience in Catholic adolescents at St. Fransiskus Vocational School in Semarang. The percentage of contribution of faith development to resilience in Catholic adolescents at St. Fransiskus Vocational School Semarang is 40.61%, based on calculations using the product-moment correlation formula.