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M. Ilhamdi

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The current phenomenon is that higher education has become a commodity that is needed by society in an effort to improve people's living standards. Where quality tertiary institutions are seen literally by the community from the facilities and infrastructure they have as well as the satisfaction of students within the tertiary institution itself. So the aim of this research is to see the influence of service quality on student satisfaction in the political science study program at Jambi University, both simultaneously and partially. The data used are primary and secondary data. Where primary data was obtained from distributing questionnaires to 85 students who were the research samples. The research method used is a quantitative method, while the research tool used is path analysis. The research results show that there is a significant influence of service quality on student satisfaction, both simultaneously amounting to 75%.

Devira Larasati; Hwihanus Hwihanus

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

With financial performance as an intervening variable, this study tries to test and assess the relationship between capital structure, funding decisions, and investment decisions on firm value in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. All food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the population in this study. Purposive sampling is the method used to obtain samples in this study. Ten companies that fit the research requirements were found using purposive sampling technique. Partial Least Square was used in data analysis and hypothesis testing in this study. There are 7 hypotheses in this study. The results prove that there are 6 hypotheses that have a negative and insignificant effect. While 1 hypothesis has a positive and insignificant effect.

Tresna Wati; Iga Selvia Sari; Opi Andriani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the types of children's diversity in learning. The method used in the research is literature study or literature review. There are 2 journals that are suitable for this research. The results of this research show that children's diversity in learning is a phenomenon that is increasingly recognized as a key aspect in education. Children bring a variety of backgrounds, cultures, interests, and abilities to their learning environment. By embracing diversity, educators can create an inclusive environment and allow every child to develop to their potential.

Della Raudatul Fitri; Randa Purnama Sari; Nesa Afrianti; Opi Andriani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This article aims to find out learning-friendly aspects for children with special needs at Bungo Regency Elementary Schools. This research uses a qualitative descriptive research method. Data collection techniques include: observation and interviews. The research subjects or informants were the school principal and class teacher/homeroom teacher. The results of the research show that: (1) in this case the principal as the highest decision holder in an institution greatly influences the sustainability of children with special needs who wish to attend Normal School. (2) There are many problematic factors that exist regarding the implementation of a learning-friendly environment in the 3 elementary schools discussed in this article. However, the most basic and very influencing factor is the problem of the school not having special counselors for children with special needs but they accept children with special needs at the school. (3) The efforts made by the school to overcome the problems faced are that the school must first find a teacher who can specifically guide children with special needs so that these children can catch up with other normal children.

Linda Novia Sari; Safa Wildanul Arfi; Hwihanus Hwihanus

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the application of management control at PT Indomarco Prismatama. This research uses a qualitative descriptive method. The data sources in this study use primary data sources, namely the results of interviews with a resource person who works at the company. In addition, this study also uses secondary data sources obtained by reading existing articles to complement the data needed in this study. Indomaret faces a number of problems related to its business operations, but Indomaret has taken proactive steps to overcome these challenges. Management control is very influential on the development of a company 

Jamilla Agustin Ummu Sholih; Dinie Anggraeni Dewi; Rizky Saeful Hayat

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This research aims to explain the importance of literacy as a form of character education in overcoming moral degradation in elementary schools. Moral degradation, a decline in attitudes and behavior in elementary school students, is caused by a lack of instilling a spirit of character in students. There are many cases and problems regarding morals in the surrounding environment. The research method used is a descriptive qualitative approach. Data collection techniques are based on library sources such as journals, articles and books. Then, the results obtained show that literacy activities in elementary schools as a form of character education according to various literature sources can be very useful, especially for overcoming moral degradation in elementary schools. Apart from that, as an Indonesian citizen, you need to have good attitudes and behavior as a form of love for your nation and state

Annisa Dwi Hamdani; Dinie Anggraeni Dewi; Rizky Saeful Hayat

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This research aims to provide a clear picture regarding the lack of cultural and civic literacy which can reduce the value of national character. Indonesia is a country that has a diversity of cultures, religions, customs and so on. The developments of the times and technology that have occurred have made it easy for foreign culture to enter and be absorbed by society, this has caused quite a few Indonesian people to shift their lifestyle to follow foreign and alien cultures to their own culture. This research uses descriptive qualitative methods by collecting data from library sources. The results show that the implementation of cultural and civic literacy in Indonesia is still relatively low, which can reduce national character values such as religiosity, nationalism, independence, the spirit of mutual cooperation and integrity. Therefore, it is necessary to increase public awareness and the active role of education to increase cultural and civic literacy in order to optimize national character values.

Nur Hidayati; Tri Ratnawati

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This research aims to analyze the influence of the professionalism of auditors and whistleblowers on disclosure of fraud. This research uses the literature study method, while data collection uses the documentation method by reviewing several journals, books, documents and other data sources that are relevant to this research. The results of this research are based on a literature review of several previous research journals showing that the professionalism of auditors and whistleblowers has a significant positive influence on disclosure of fraud.

Vinsensius Tamelab; Dwityas Witarti Rabawati; Antonia I. Putri Seran; Maria Viviana Ero Payon

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.

Alinda Dwi Jofanka; Argaleka Ayu Candraningsih; Shofiatus Sa’diyah; Rafa Syahrul Amrulloh; Cholis Hidayati

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This article explores the financial performance of tobacco subsector companies using liquidity indicators in the form of the current ratio, quick ratio and cash ratio. A qualitative approach was applied to this research. This research uses secondary data obtained on the company's official financial report website including the balance sheet and profit and loss report for the 2019-2021 period. The research results show that overall PT Wismilak Inti Makmur Tbk stands out as a company that has very good performance in the context of liquidity ratios. On the other hand, PT Bentoel International Investama Tbk has the lowest liquidity performance among the four companies.

Nopi Meilani

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

Nilam Noer Faizah; Cholis Hidayati

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018.   Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.

Oktavian Yafi Subikda; Reza Shah Fahrezi; Eva Dwi Kurniawan

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This research explores the representation of bribery and window dressing practices in the novel "Negeri Para Bedebah" and its relevance to audit and accounting theories. Thomas, the main character, engages in fraudulent activities by bribing and manipulating financial reports to save Bank Semesta. Bribery involves risking one-third of customer savings to influence the central bank to approve the acquisition. The practice of window dressing is also revealed in the attempt to acquire and merge four small banks. The central bank is involved in covering up data to create a positive impression of Bank Semesta's financial health. This research contributes to the understanding of audit and accounting theories and provides new insights into fraud prevention and detection.

Haryopi Isnan; Lise Asnur

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This research was motivated by the absence of research on analyzing the quality of tomato sauce using the roasting method. The aim of this research is to determine the quality of tomato sauce using the roasting method regarding aroma, texture, color and taste. As well as knowing how to process tomato sauce using the roasting method, developing creativity in processed food products, adding information about processing tomato sauce, providing information to the public on how to process tomato sauce using the roasting method, increasing sales value, food security and product quality by empowering food ingredients. local. Producing tomato sauce with the best results can also be utilized and preserved by future generations. This type of research is a pure experiment, namely conducting direct experiments on the quality of tomato sauce using the roasting method. This experiment is also called a single factor experiment because it only analyzes the influence of one factor, namely the influence of the roasting method on the quality of tomato sauce. This research stage will be carried out using organoleptic testing, carried out by 3 panelists on the quality of tomato sauce which includes aroma, texture, taste and color. This research was carried out 3 times repeatedly by distributing questionnaires to 3 panelists. After determining the panelists. prepare tools and materials to carry out experiments to be carried out. After that, process the tomato sauce using the roasting method 3 times for the panelists.

Zulfina Rahmah Dinda; Mimi Yupelmi

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

People really like hair coloring. However, most people do not know about natural dyes that can be used as basic ingredients for making hair dye and also lack understanding in choosing natural dyes used for coloring. For this reason, safe alternative dyes are needed, namely by developing natural dyes from plants that can be found nearby. This research aims to a) Analyze the results of hair coloring using teak leaf color extract, b) Analyze the results of hair coloring using henna leaf color extract, c) Analyze the comparison of hair coloring results using duan teak color extract and henna leaf color extract. This type of research is pre-experimental. The design used is a one shot case study. The population of this research is students of Cosmetology and Beauty, Class of 2023, Padang State University with 6 samples and 7 panelists. Data collection techniques are observation, documentation and questionnaire methods. The data analysis techniques used are normality test, homogeneity test and t test. Based on the results of research on hair coloring using teak leaf color extract, the color sharpness aspect is in the sharp category. In terms of evenness, the color has an uneven category. In terms of likes, panelists have categories of likes. Based on the results of research on hair coloring using henna leaf color extract, the color sharpness aspect is in the very sharp category. In the aspect of color evenness, it has an average category. In terms of likes, the panelists have a very like category. It can be concluded that there is a difference in the results of hair coloring using teak leaf color extract and henna leaf color extract. Where the average results of hair coloring using henna leaves are better than hair coloring using henna leaf color extract.

Muhammad Imaduddin; Hansen Rusliani; Lidya Anggraeni

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

This research was conducted with the aim of discussing the Analysis of the Factors Influencing the Income of Vegetable Farmers in Mekar Jaya Village, Sungai Kaca District, Muara Jambi Regency. The factors or variables used and examined for their effect on income are capital, land area, and price. This research is a quantitative method of multiple linear regression research and uses primary data obtained directly from respondents by filling out a questionnaire. The answers to the questionnaires were tested or analyzed using SPSS (Statistical Package For Social Science) 26 software. The results of the research that has been done show that capital partially affects the income of vegetable farmers. Land area partially does not affect the income of vegetable farmers. Prices partially do not affect the income of vegetable farmers. Then based on the results of the f test it was found that simultaneously capital, land area, and price did not affect the income of vegetable farmers in Mekar Jaya Village, Sungai Gelam District, Muara Jambi Regency.

Obit Dwi Pratama; Mustafa Kamal Rokan; Nurul Inayah

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.

Yenni Samri Juliati; Abdurrozzaq Ismail

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

Luthfiah Nazmi; Yenni Samri Juliati

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The history and development of waqf in Islam is a reflection of the deep social, humanitarian and religious values in Islamic teachings. Over the course of its history, waqf has become one of the main pillars of Islamic civilization, making a significant contribution to the development of education, health, culture and social services throughout the Muslim world. This research uses a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information regarding the history and development of waqf. The results of the research explain that waqf already existed during the time of the Prophet and then during the time of Khulafaur Rasyidin, the Islamic Dynasties. As well as the development of the waqf era in various countries.

Daniel, Daniel; Sihombing, Octa Maria

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Underlying this research begins with a critical reflection on the subject's experience as a musician in a church located in Palangka Raya as a church clergy guitarist as well as seeing complex rhythmic stretches when encountering expression, stewardship, phonemes, worship works, ethics and self-ability. This research method uses qualitative research methods by searching data through secondary sources, namely through recent journals (the last five years) that relate to guitarists, guitars, educational stewardship based on the critical reflection of the researchers. The results of this study show that the church music guitarist embraces humility, sharing sounds/phonemes by eliminating the dominance of the guitar sound when collaborating with non-guitar instrumentalists. It then becomes a space for critical reflection when researchers retell it in the philosophical, theological and liturgical landscape of the church