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Fadiah Aisyah; Julfie Zahara; Gama Pratama

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

Bela Tri Widhiastuti; Edi Wibowo; Dorothea Ririn Indriastuti

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to analyze the influence of financial literacy on the financial performance of Culinary MSMEs, product innovation on the financial performance of Culinary MSMEs and price on the financial performance of Culinary MSMEs. This research is a survey of Culinary MSMEs in Alun-alun Sukoharjo. This research used a sample of 100 people with a sampling technique using purposive sampling. Data collection techniques use library research. The data analysis technique uses multiple linear regression analysis methods, t test, f test, and determination test. The research results show that financial literacy has an influence on the financial performance of Culinary MSMEs, product innovation on the financial performance of Culinary MSMEs and price on the financial performance of Culinary MSMEs.

Maslahah Maslahah; Sulistiawati Sulistiawati

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

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

Korinus Reri

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine: 1) The development pattern of marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021; 2) The level of significance of the variability of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya; 3) The average stability level related to the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya. This type of research is comparative research. Data collection techniques are carried out using two approaches, namely through field research and library research. Data analysis techniques use quantitative analysis, namely development trend analysis, variability analysis, and relative variation analysis. The results of the study show that: 1) The development pattern of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021 always increases; 2) There is a significant difference in the average sales volume of the three types of fuel oil products marketed by PT. Masokan Multi Raya as a premium and diesel oil agent (APMS) in Waropen Bawah District; and 3) Premium (VR = 0.0601) is a leading product of PT. Masokan Multi Raya in Waropen Bawah District with the most stable distribution of sales volume, while diesel (VR = 0.0864) has the most unstable sales volume and the lowest volume of kerosene.

Annisa Febrianda; Rania Atikah Putri; Siti Nurhaliza; Dini Vientiany

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.  

Heka Herawati; Adinda Maudia Savira; Kiki Adilianti

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

Nurul Handini; Rizki Ramadhani; Tiara Ramadhani; Siti Fadilla; Annisa Ramadhani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

The Problem-Based Learning (PBL) method is a popular approach in education that allows students to develop critical thinking and problem-solving skills through solving real problems. PBL involves steps such as problem identification, research, and presentation of solutions, with a focus on students learning independently and in small groups. Although PBL is effective in improving student learning outcomes, there are challenges such as the need for teachers who are skilled in guiding students and longer time to solve problems. Characteristics of PBL include student-centered learning, teachers as facilitators, and problems as learning stimuli. The PBL strategy emphasizes the importance of starting learning with problems that are relevant to students' real lives and gives students great responsibility in their own learning process. The research method in this study uses qualitative research methods. The method used is library research.

Maria Adriana Irama Koli; Maria P. L. Muga; Novi Theresia Kiak

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This research aims to examine the influence of profitability, solvency, liquidity and company size on company value during the invasion of Russia and Ukraine in sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The population in this research is sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The research sample was 25 sub-sector companies food and beverage obtained by technique purposive sampling. The data collection technique used is library research. Data analysis was carried out using multiple linear regression analysis. The research results show that partially profitability and solvency have a significant effect on company value. Furthermore, liquidity and company size have no effect on company value. The variables profitability, solvency, liquidity and company size simultaneously influence company value. The variables profitability, solvency, liquidity and company size in this study can explain company value during the Russian and Ukrainian invasion of sub-sector companies food and beverage which is listed on the Indonesia Stock Exchange for the 2022-2023 period with a value of R square amounting to 49.4%.

Yespa Warinta; Kinanti Oktria; Jihan Annisa Zarah; Ariyanto. R; Rahmayuni Rahmayuni +1 more

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

In the development of media selection, teaching materials are part of a learning development that cannot be separated from other learning components in a system. Therefore, the selection of media has a variety and methods in accordance with various development models for selecting media for existing teaching materials, including the criteria used in selecting the media. This research aims to determine developments in the selection of teaching material media that will be used in the learning process and as a reference for teachers to develop a teaching material media in the learning process. This research uses qualitative research methods with the type of library research. Qualitative research is the process of producing information in the form of notes and descriptive data. The results of this research show that the development in selecting teaching material media is: (1). selecting teaching materials that fulfill one of the interesting teaching materials and helps students achieve competency and aims to help in the students' learning process, (2) determining the choice of teaching material criteria. must have the ability to improve students' memory, (3) teachers must be skilled in using teaching materials that will be used in learning.

Tohonan Rohani Silaban; Muhammad Yasin

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

This research aims to increase knowledge and insight in the field of industrial economics and aims to analyze industrial competitive strategies in facing technological advances. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data presentation and drawing conclusions to obtain conclusions. The research results show that the MSME and E-Commerce industries are able to survive in competition by using increasingly advanced technology and production will increase. increasing in meeting the needs of society, increasing growth as well as global market demand, although industry can be one of the strategies in the industrial sector that can be developed in the future in an effort to realize Indonesia's economic growth.

Dewi Mahrani Rangkuty; Albi Tania S; Marcella Marcella; Nadya Fasya

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Law Number 11 of 2019 concerning the National System of Science and Technology places the role and obligations of regional governments in conducting research, inventions, innovations, and utilizing their results in the form of intellectual property in developing their regions to improve the competitiveness of the region and enhance the welfare of its people. The purpose of this study is to understand the role of the Regional Research and Innovation Agency of Medan City. This study adopts a qualitative descriptive approach using literature study methods through library research. The results of this study explain that the Regional Badan Riset dan Inovasi Daerah (BRIDA) is a new entity, a unit under the Regional Government. BRIDA plays an important role in supporting the government's support functions to support research-based regional programs. This role becomes very important as the main driver of development acceleration at the regional level. Research and innovation in the region can be organized by private research institutions, businesses, universities, communities; and/or foreign institutions that have obtained permission in accordance with the provisions of the legislation. The presence of BRIDA is expected to act as a lever for economic growth, an organizer, and a collaborator to solve research-based problems.

Eny Latifah; Yusuf Yusuf

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

This study aims to determine the extent of the urgency of halal product certification in increasing Islamic economic growth in Indonesia. The method used is library research. The results of the study show that the urgency of halal certification in the growth of the Islamic economy in Indonesia is: (1) Halal certification is an instrument in the halal chain in the Islamic economy; (2) Halal certification encourages Indonesia's achievements through the implementation of its sharia economic system, and (3) Halal certification plays a role in increasing the quantity of economic growth in Indonesia. The research implication is as a reference and motivation for stakeholders, government and society in accelerating halal certification for target products. The novelty of research is the urgency in the movement for halal certification to move to increase the growth of the Islamic economy in Indonesia.

Mahardhika Harilinawan; Muhammad Yasin

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

This research aims to increase insight into the field of industrial economics, both conceptually and in its application in the development of industrial economics in Indonesia. This research focuses on systems, technology and transactions. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data display and drawing conclusions to obtain conclusions. The results of this research show that the existence of homogeneous industrial concentration and industrial integration will lead to economic growth and can create a new industrial economy.

Agna Sabrina; Andri Soemitra

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

PTPN IV Medan Company is a company operating in the plantation sector in Medan, Indonesia. As a company operating in the business sector, PTPN IV Medan also has a retail business division which is an important part of its operational activities. This research is the result of qualitative research by raising the problem of how to apply Islamic economic principles in the PTPN IV Medan company. This type of research method is qualitative research using a descriptive approach and library research. As for the data sources in this research, the primary data is interviews with related parties, namely employees who work at the PTPN IV Medan company, while the secondary data is data obtained through reports regarding the PTPN IV Medan Company. In this context, it is important to evaluate the extent to which this company applies Islamic economic principles in its retail business. This analysis can also provide insight into the effectiveness and success of implementing Islamic economic principles in the company's retail business.

Lauren Rahmadona; Jesika Indriani; Nurli Hayati; Linda Yarni

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

The research aims to analyze knowledge about child development in the prenatal or prenatal period starting from understanding prenatal development, characteristics of the prenatal period, and the prenatal development period. The research method used in this research is library research. Data collection techniques use library research in the form of books, journals and other studies. The data analysis technique uses descriptive analysis. The research results show that prenatal or prenatal development begins at fertilization until birth, which occurs around nine months. The characteristics include a mix of characteristics inherited from both parents of the fetus, the influence of conditions in the mother's body, gender certainty, rapid growth, contain many physical and psychological dangers, and the formation of new attitudes. The prenatal development period lasts for 280 days or 40 weeks which is calculated from the first day of the last menstruation which consists of 3 periods starting from the Zygote period, Embryo period and Fetus period..

Cindy Tifani; Dina Indriani

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

The purpose of this research is to describe the efforts to prevent White Collar Crime. The method of writing this article is done by library research. Library research is a series of activities related to library data collection, reading and recording, and research data management methods. The results of this study are efforts to prevent white collar crime can be done by cooperation between the community, government and law enforcement officials.

Donna Jesika Gulo; Dina Miranda Tarihoran; Putri Yohana Damanik; Amanda Riniaty; Sri Hadiningrum

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The war between Ukraine and Russia has had a big influence on the world, especially from a political perspective. Russia's invasion of Ukraine on Thursday, February 24 2022 stems from internal conflict between the two countries. Due to this incident, Russia received criticism from the international community, including Indonesia. The United States condemned the invasion and imposed economic sanctions on Russia. These sanctions take the form of stopping the operations of Russian-owned financial institutions in the United States, freezing all investment assets and property of individuals close to the Russian President, as well as restrictions on Russian debt transactions. After being hit by economic sanctions, Russia was also subject to a crude oil embargo by the European Union and the United States. The war that occurred influenced the increase in oil prices due to Russia's invasion of Ukraine, causing new challenges in the global economy. This research uses library research. Library research is research whose main object is literature (library) which utilizes sources from literature to obtain research data, so that library research limits its activities to literary materials related to the research object. The research results show that the war between Russia and Ukraine has had various negative impacts that threaten all sectors, especially the economy in terms of global trade. As is known, these two countries are the largest suppliers of various main commodities such as wheat, fertilizer, natural gas and oil. Where these commodities are really needed by international consumers. Russia and Ukraine have a significant market share of the supply of oil, gas and other commodities, so the invasion has increased the prices of these commodities. The direct impact of rising commodity prices affects economic growth in the countries involved. This means that the economy in Southeast Asia will be affected by the war that is taking place. Continued conflict could have drastic effects in Southeast Asia. The impact of the Russian and Ukrainian wars has an impact on the Southeast Asian economy and will be more detrimental than the impact of the COVID 19 pandemic. This is because it is related to the global economy in essential areas.

Firdayanti Firdayanti; Niar Astaginy; Agus Zul Bay

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

Edi Irawan

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This article aims to review and attempt to inform the concept of the role of monetary policy in the economy. The research method used is qualitative and literature studies or library research. Based on the results of the discussion above, it can be concluded in general that the role of monetary policy in the economy is to keep economic conditions growing and conductive, to create sufficient money supply so that growth can always be in harmony with the course of development which requires strong discipline among monetary authorities and also on the government side and overseeing the development of foreign currency receipts and supervising activities in the foreign sector ( exports and imports). Activities in this sector are very easy to cause inflation in the country, because the price of law materials always fluctuates. Thus, revenues from export activities always experience irregular changes. 

Dewi Rizqa Tamia; Maryono Maryono; Salis Irvan Fuadi

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

This study aims to: 1) find out the concept of teacher ethical values ​​in the book Adabud dunya wa addin by Imam Al Mawardi, 2) find out the specificity of teacher ethics in the book Adabud dunya wa addin by Imam Al Mawardi, 3) find out the actualization of teacher ethical values in the adabud dunya wa addin book if it is applied in the present. The background of this research is based on several issues regarding teacher ethical values, in which educators must have good ethical values ​​but there are still many educators/teachers who do not understand that, so it is necessary to carry out a process of implementing these values. good teacher ethics in various ways or methods that have been taught by previous figures or scholars. This study uses a qualitative research approach where the type of research is library research. In collecting data using documentation methods and online data tracking. Then, data sources were obtained from primary data sources and secondary data (adabud dunya wa addin books, references related to teacher ethical values, previous research, articles and internet sites). The analysis technique used is content analysis technique. Where content analysis is observing the content of information in writing. The results of the study show that: 1) The concept of teacher ethical values ​​in the adabud dunya wa addin book is to make an educator/teacher aware of how important it is to have good ethical values ​​in order to be a role model/good example for their students so they can creating a generation of educators with good morals; 2) The specificity of teacher ethics in the book Adabud Dunya Wa Addin is the special ethical values ​​contained in the book Adabud Dunya Wa Addin taught by Imam Al Mawardi as a teacher must have ethics, as follows: tawadhu', practicing his knowledge, being generous for his knowledge, guiding students, ridding themselves of doubtful jobs, aiming to hope for the blessing of Allah, respecting their students, and giving advice and being gentle with their students. That is also the objective of an educator's benchmark, namely to make educators become human beings who have good morals; 3) the actualization of teacher ethical values ​​in the adabud dunya wa addin book when applied today is also an illustration that in fact there is still a teacher who applies these teacher ethical values ​​properly in an institution, forum, or between individuals. This is a race that anyone can and can apply these ethics properly.