Publication Search

This research is conducted to find out the effect of visual merchandising, shopping lifestyle, and fashion involvement toward the impulse buying behavior to clothing store’s consumers “this is april” in Pontianak. The sampling used in this research is accidental sampling  and the tool is multiple regression analysis. The result of data analysis shows that visual merchandising, and fashion involvement significantly affect the impulse buying, while shopping lifestyle does not significantly affect the impulse buying behavior. The ability of those three variables in explaning the effect toward the impulse buying 63,3% while the remaining 36,7% is expalined by the other factors outside the research models.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

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.

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.    

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources.  Keywords: covid-19, profitability, bank, risk

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

National income is from tax revenue. Every year the tax revenue target always increases, but since 2008, the target revenue has never been able to. In addition, the tax compliance of the taxpayers in the DJP performance report shows a low percentage, even though taxpayers are expected to increase state revenue. There are many taxpayers who tax taxes illegally. So the question arises about how taxpayers' ethics taxation. This article is a conceptual article that is conducted based on the author's ideas and opinions .  Keywords : ethics, taxation, tax compliance

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

The purpose of this study was to examine the effect of gross profit, operating profit and net profit in predicting future cash flows (study of manufacturing companies listed on the IDX for the 2017-2019 period). In this study, the population is the number of manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019, totaling 149 companies. The sample in this research is 19 companies with purposive sampling method. The results of the study show that gross profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that gross profit can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2017 period 2019. Operating profit does not have a positive and significant effect on predicting future cash flows with a significance value of 0.774 <0.05, so it can be concluded that operating profit cannot predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period. Net profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that net income can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period

Bureaucracy has a heavy duty to implement the government’s vision and mission. Therefore, reliable, integrated, honest, capable, and high-motivation personnel are required. Bureaucratic reform should be implemented using master plan of human resource with massive bureaucratic simplification, because the existing bureaucratic is too long. The position of ASN (State Civil Apparatuses) will be based on functional position only, requiring more skill and competency. In bureaucratic reform, ASN faces a problem, that is, government’s plan to remove structural post of echelons III and IV. The government wants to break the too long procedure in bureaucracy and expect to accelerate decision making and to accelerate public service when bureaucratic reduction is implemented. There are some solutions to the problem discussed, among others: a. amending ASN Law, particularly related to ASN position and ASN management; b. reorganizing the institutional structure (central and regional) in order to adapt to the bureaucratic function needed; c. reinforcing the integrated carrier building for ASN personnel emphasizing more on functional position; d. the establishment of work relation pattern and inter-function coordination that can project the quick and simple bureaucratic working system; changing ASN personnel’s mindset into work professionalism-orientation based on merit system. Internal expectation in the discussion resulting from this socialization includes: a) Regency Government gives inadequate socialization to ASNs, so that they have not understood completely the echelon removal policy; b) the echelon officials approaching pension age can accept the echelon removal policy; c) the young and productive echelon officials prefer structural position because they get more facilities and wellbeing than they do in functional position; d) potential staffs often attend education and training, have visionary perspective, and prefer functional position because they can get position promotion more quickly impacting on the increasing income; e) the staffs without structural position prefer functional position because their pension age can be up to 60 years. Recommendation and expectation to be obtained from this socialization is that all ASNs in DLH Blora will acquire complete information on echelon removal plan and keep their working spirit

Nutritional status is an expression of a state of balance in the form of certain variables or the manifestation of nutrition in the form of certain variables. The purpose of this study was to determine the relationship between parenting style and the level of parents’ economic income in improving the nutritional status of toddler during the COVID-19 pandemic in Barakati Village, Batudaa District, Gorontalo Regency. The research design used an analytical survey method with a cross sectional approach. the sampling technique uses purposive sampling. The results showed that there is a relationship between parenting style and the level of parents’ economic income during the COVID-19 pandemic with the nutritional status of toddler. The conclusion is that the majority of parents apply directive parenting with a low level of parental income, but this does not make parents’ attention to child nutrition neglected so that the average nutritional status of children is normal. Suggestions from this study are that parents can provide good parenting to children and pay attention to the nutritional status of children by utilizing food ingredients that are easily available but have good nutritional content.

Many women in rural areas rely on working in the rice fields. Work in the fields is often only at the time of planting and at the time of harvest. Thus a lot of time is wasted on women. This community service activity is based on empowering rural communities through the development of soft skills in making onion crackers in Lamongan Regency to increase family income. The purpose of this activity is to empower women by providing skills that can increase family income

The provision of suspensions and administrative sanctions is intended as an effort to develop personnel and provide a deterrent effect for law violators, and to prevent other TNI soldiers from imitating them. The aim of this research is to show that TNI soldiers are different from civilians who are only bound by general legal rules, TNI soldiers are not only bound by general legal rules but also bound by military legal rules (military disciplinary law and military criminal law), so it can be said that it is not easy. for a TNI soldier when faced with the implementation of legal regulations. Qualitative research uses a descriptive approach to collect data systematically, factually and quickly according to the description at the time of the research. The results of this research show that TNI soldiers who violate the law are subject to suspension and administrative sanctions are two things that are closely related to the legal process and personnel development. This condition causes special burdens for a TNI soldier who violates the law because it impacts his career and income.

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

Ngijo Village, one of the villages in Tasikmadu Subdistrict, Karanganyar Regency, was affected by Covid-19. Since the outbreak of Covid-19, the people's income has been reduced and even lost their livelihoods due to the production activities of the industries where they work stopped. Another factor is that the public does not fully understand Covid-19 and its prevention protocol. The Community Retrieval Activity was carried out as a form of social care at the STIE Atma Bhakti University in Surakarta through Social Service activities and outreach on prevention efforts for Covid-19. The implementation method using the counseling method and the provision of basic food packages. The implementation of the Community Retrieval Activity received a positive response from residents of Ngijo Village. Social assistance in the form of basic necessities can help alleviate the economic burden of the community, while extension activities can increase the understanding of Ngjio Village residents about Corona Virus (Covid-19), as well as prevention efforts. Keywords: social service, covid-19 prevention, ngijo village

Perkembangan desa Plesungan dalam hal kepariwisataan, seni, dan budaya mendorong peningkatan sarana prasarana, pemberdayaan sumber daya manusia, dan explorasi sumber daya alam. Bidang kepariwisataan berupa sendang plesungan berkembang dengan baik seiring dengan peningkatan jumlah pengunjung sehingga meningkatkan income bagi desa plesungan. Dalam bidang seni dan budaya, beragamnya pertunjukan seni, berupa festifal sendang plesungan, padepokan lemah putih, reog, dan studio plesungan merupakan bentuk pelestarian dan pengembangan seni dan budaya lokal dan wujud regenerasi bagi generasi muda setempat. Peningkatan sarana dan prasarana penunjang kepariwisataan, seni dan budaya desa Plesungan bermanfaat untuk melestarikan eksistensi potensi lokal dan meningkatkan kunjungan wisatawan lokal dan meluas ke wisatawan mancanegara. Eksplorasi sumber daya alam untuk memperluas area kepariwisataan merupakan hal yang penting untuk mengembangkan potensi desa yang bermuara pada pemanfaatan secara optimal sumber daya alam untuk mewujudkan kesejahteraan masyarakat desa Plesungan.Peranan sumber daya manusia dalam pengembangan potensi desa Plesungan tidak terlepas dari kegiatan yang bersifat kreatif, inovatif, dan memiliki nilai promotif. Penggunaan bahasa yang santun, sopan, dan menggunakan tata nilai yang baik merupakan aktifitas yang bernilai promotif untuk meningkatkan jumlah wisatawan yang berkunjung di desa Plesungan. Kecakapan berbahasa daerah dan bahasa Indonesia menunjukkan sikap cinta tanah air dan melestarikan budaya lokal, namun ketrampilan berbahasa mancanegara, khususnya bahasa Inggris juga merupakan hal yang perlu diwujudkan untuk menarik kunjungan wisatawan mancanegara. Mewujudkan sumber daya manusia yang cakap dan terampil dalam berbahasa Inggris memerlukan langkah-langkah konkret, diantaranya adalah analisa kebutuhan bahasa Inggris untuk mengidentifikasi ragam bahasa Inggris yang diperlukan untuk menunjang kepariwisataan desa Plesungan. Respon positif dari masyarakat tentang kebutuhan bahasa Inggris wisatawan mancanegara perlu ditingkatkan sebagai upaya memfasilitasi kunjungan mereka.Hasil pengabdian ini adalah (1) diperolehnya ragam bahasa Inggris yang diperlukan bagi pelaku usaha wisata desa Plesungan, yaitu Pengenalan diri (Introducing myself); bertanya dan memberikan informasi (asking and giving information); menawarkan produk/cinderamata khas desa (offering local souvenirs), memberikan saran (giving suggestion); dan mengundang (invitation); (2) profil warga Plesungan bahwa 75% warga termasuk kategori usia produktif sehingga diharapkan dapat mengembangkan potensi kepariwisataan dan seni budaya lokal; dan (3) optimalisasi promosi desa berbasis digital melalui media sosial diperlukan baik dalam bentuk bahasa Indonesia maupun bahasa Inggris.

The advancement of information technology especially in computerized systems is snowballing. It is also backed by a range of demands from industry/ companies that want to abandon the conventional way of conducting business operations to the use of information technology. MÈMORE is a company engaged in the decoration and crafts industry. The company is now using a computerized system in the form of Microsoft Excel software to monitor the company's income and expense and the company often maintains a separate report in a special book. However, this causes problems for these businesses as there is no more efficient method for data processing or for handling the income and expense. In order to solve the problems of the company, a computerized system of financial management is required that will be tailored to the problems and needs of the owner of the business in order to support the company's growth with reliable, managed, and safe financial data. The system can also differentiate its use between the owner and the employee. It is useful for ensuring the confidentiality and protection of company revenue and expenditure data. 

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur. Company activities generally consist of three types, namely, operational activities, investment activities and financial activities. The process of receiving and disbursing cash is also recorded at any time for the preparation of the company's income statement. Cash flow recording activities at this company are still manual where every company receipt will be recorded by employees of the finance department which will ultimately be recapitulated in the annual report and compared with other recording results such as cash disbursements. This system has many weaknesses where the information needed cannot be presented quickly and accurately, requiring a fairly complicated process for a longer time to check certain cash flows.