Progress Conference

Design and Implementation of Point-of-Sales Systems for Goodfather Vapor

I Gede Wiarta Sena, Dhany Marthin Dharmawan — Mon, 07 Oct 2024 00:00:00 +0700

Goodfather Vapor has experienced a significant increase in the number of customers, necessitating a more efficient system for transaction management. The aim of this study is to design and implement a web-based Point of Sale (POS) system to replace the current manual method. The software development method applied is the waterfall model, which includes the stages of requirement analysis, design, implementation, and testing. During the analysis phase, various challenges in manual transaction management were identified, such as the risk of recording errors and data loss. The implementation results show that the POS system can speed up the transaction process and improve data accuracy. After testing, the system successfully reduced transaction time and decreased recording errors. Thus, the implementation of this web-based POS system is expected to enhance operational efficiency and provide a better shopping experience for customers, while maintaining service quality amid the surge in customer numbers.

Pentahelix Waqf Model: Multi-Stakeholder Synergy to Stabilize Prices and Address Economic Issues in Indonesia

Mon, 07 Oct 2024 00:00:00 +0700

This research examines the implementation of the Pentahelix model in waqf management in Indonesia as a solution to stabilize prices and overcome economic problems. The main problems faced by every country in terms of the economy are inseparable from the problems of economic growth and instability, unemployment and people's welfare, price increases that cause inflation, and so on. The existence of the concept of waqf in Islam can be a solution to solve economic problems, especially if it is supported by the involvement of the pentahelix consisting of ABCGM, namely Accademian, Business, Community, Government, and Media. Through a qualitative approach with a literature study method, this research analyzes the potential synergy between government, business, community, media, and academia in optimizing the role of waqf. The results show that multi-stakeholder collaboration can increase the effectiveness of waqf management, which has implications for price stabilization and strengthening the national economy. The proposed Pentahelix waqf model offers a framework to integrate the roles and resources of various stakeholders, contributing significantly to the effort to eradicate economic problems in Indonesia.

Integration of Rasulullah’s Leadership Values to Improve Nadzir Professionalism in Islamic Social Financial Institutions

Mon, 07 Oct 2024 00:00:00 +0700

The purpose of this study is to analyze the leadership values of the Prophet that can be integrated into the nadzir in order to improve the professionalism of nadzir who are individuals, organizations, and legal entities. The research methodology used is the method qualitative or review conceptual against secondary data , namely through approach studies sourced literature from books , journals , theses , and websites, as well as with approach studies analytical descriptive . The results of the study indicate that the values of prophetic leadership exemplified by the Prophet Muhammad Shallallahu 'Alaihi wa Sallam, namely shiddiq (honest), amanah (trustworthy), tabligh (communicative), and fathanah (intelligent) are able to become a standardization for nadzir in carrying out the mandate in managing and maintaining waqf assets properly and have a major impact on public trust in it and increasing community contributions to waqf.

Impact of Online Loans on Community Economics: a Maqashid Sharia Perspective

Imam Kamaluddin, Amin Fonda Astiti Rob Rahayu, Asti Lutfiah, Hartomi Maulana — Mon, 07 Oct 2024 00:00:00 +0700

With the advancement of information and technology, various digital innovations have emerged, including peer-to-peer (P2P) lending, commonly known as online loans. These innovations aim to make human tasks more effective and efficient. However, in reality, there is a widespread misunderstanding of their purpose. For instance, online loans are often used for consumption, and there is a tendency toward commercialization or profit-seeking through high interest rates. This has led to many individuals falling into debt, especially those from lower-middle-class backgrounds and young people. This research employs a qualitative descriptive approach using library research or literature review, analyzing the benefits and harms of online loans through the lens of maqasid sharia (the objectives of Islamic law). The findings indicate that the harms of online loans outweigh the benefits. Therefore, individuals must fully understand their goals and potential impacts before engaging with online loan ecosystems. Additionally, regulatory bodies such as the Financial Services Authority (OJK) should emphasize that online loans provide funding for businesses rather than consumption, ultimately disrupting the flow of money.

ZISWAF Management Transformation: From Conventional to Digital in the Era of Industrial Revolution 4.0

Khoirul Umam, Alfiya Utami, Rochma Aulia Supandi, Yulizar Djamaluddin Sanrego — Mon, 07 Oct 2024 00:00:00 +0700

This study aims to determine the influence of digitalization on conventional ZISWAF management management. In this study, the influence is analyzed from the negative impacts that arise from conventional ZISWAF management and the positive impact of ZISWAF management through the digitalization of the industrial revolution 4.0 which adjusts to the current lifestyle of the community. The data source is taken from previous research that discusses related matters. The results of this study show that the digitization of ZISWAF management needs to be carried out to make it easier for the public to transact with philanthropic institutions in Indonesia and increase public awareness of the importance of Islamic philanthropy. The digitization of ZISWAF management in the era of the Industrial Revolution 4.0 can minimize or even eliminate the negative impact caused by the existing conventional ZISWAF management.

Identify the Impact of Consumer Loyalty Caused by Service Quality, Price and Consumer Trust

Mon, 07 Oct 2024 00:00:00 +0700

The purpose of this observe changed into test and analyze the impact of service quality, price and customer confidence on customer loyalty at WMR (Warung Mbak Reni) in Lumajang Regency. This study uses quantitative techniques and multiple linear analyses with validity and reliability checking out and fulfills the classical assumption test. The sampling approach for this study turned into non-probability sampling using accidental sampling approach in order that 40 respondents have been received. Multiple linear analysis techniques with the t test and the coefficient of determination (R2) as a hypothesis test that pay attention to validity and reliability assessments and meets the classical assumption test. The outcomes of the coefficient of determination (R2) in this study variable service quality (X1), price (X2), and consumer loyalty (X3) can explain the dependent variable consumer loyalty (Y) with the aid of 51.6% at the same time as the last 49.4% is explained by different elements not studied which include brand image, believe, and perceived cost and consumer relational. This study indicates that service quality, price and consumer trust have an extensive impact on consumer loyalty at WMR (Warung Mbak Reni) in Lumajang Regency.

The Influence of Digital Marketing, Price and Brand Image on Purchasing Decisions

Prasetya Tri Mahendra, Ika Novaliana, Indra Dekrijanti, Hesty Ishmi Ningtyas — Mon, 07 Oct 2024 00:00:00 +0700

The rapid development of information and technology has an influence on various aspects, including in the culinary field which has more innovation and consumer interest. Culinary is one of the businesses that is in great demand because it has great prospects, at this time tea has become the prima donna of business opportunities that are very profitable in recent years, by using tea business people can develop a culture in consuming tea again.This study aims to determine the influence of digital marketing, price and brand image on purchasing decisions (case study at Es Teh Indonesia Nganjuk). This research was conducted for 1 (one) year with a focus on digital marketing, price and brand image on purchasing decisions, using a quantitative approach. The population in this study is consumers who visit and make purchases at Es Teh Indonesia Nganjuk. The method of data collection used in this study was by questionnaire which was distributed to 97 respondents selected using purposive sampling. In research using the SPSS 26 application. Methods in data analysis using Instrument Test, normality test, classical assumption test, multiple linear regression analysis, hypothesis test and coefficient of determination (R2).

Effectiveness of Tengah Kota Co-working Space in Efforts to Improve Human Resources in Lumajang Regency

Nadia Aviana Sari — Mon, 07 Oct 2024 00:00:00 +0700

Co-working spaces in the current technological era are a solution for office workers, freelancers, students, and communities to more easily create, network, and collaborate. This research seeks to analyze how an effective co-working space model can be implemented in Lumajang Regency through applied research on the Co-working Space Tengah Kota. The cultural adjustment of the people of Lumajang Regency influences the determination of the co-working space concept that will be implemented in the future in a sustainable manner. Using the triangulation method, three data collections are compared, namely the results of initial observations, interviews, and documentation studies to obtain valid and strong results. Three general co-working space concepts were found, namely real property, community-based, and cafe concepts. The first concept tried by Co-working Space Tengah Kota, namely the like a cafe concept, turned out to be not effective. According to the researcher's direct observations and the results of interviews with 8 respondents, supported by 59 respondents who filled out the questionnaire, the community-based concept is a concept that is effectively applied in the co-working space Tengah Kota, Lumajang Regency.

The Influence of Company Growth, Good Corporate Governance and Company Size on Company Performance

Mon, 07 Oct 2024 00:00:00 +0700

Increasing the wealth and well-being of capital owners or shareholders can be achieved in part by improving firm performance. The performance of the business indicates its ability to profit from its debt, equity, and assets as well as its accomplishments within a given time frame. This study set out to ascertain how company performance was impacted by factors such as audit committee size, institutional ownership, managerial ownership, and company expansion. All consumer goods companies listed on the Indonesia Stock Exchange between 2020 and 2022 made up the study's population. Purposive sampling was the technique employed to determine the sample, resulting in a sample of 29 firms. Multiple linear regression analysis is the method utilized for analysis. Based on data analysis, it is discovered that while institutional ownership, management ownership, and the audit committee have no bearing on a company performance, corporate growth and size do. It is anticipated that next studies would include variables like leverage or liquidity.

The Impact of the Implementation of Accounting Based on SAK EMKM as a Business Development Strategy for Lily Art Shop UMKM

Mon, 07 Oct 2024 00:00:00 +0700

MSMEs in the current era are in a positive trend with their numbers continuing to increase. However, there are various challenges faced by MSMEs and they must be able to compete in order to continue to exist and develop their business. Lily Artshop is one of the MSMEs in Tampaksiring village, Bali which operates in the field of Balinese art crafts. The problem with this business is that it does not record in the bookkeeping and does not have an online sales system. This research is the result of observation, documentation of one of the MSMEs in Bali, and uses the SWOT analysis method. This research method uses qualitative descriptive analysis. The aim of this research is to determine the impact of implementing SAK EMKM accounting on the business, as well as finding out business opportunity strategies through SWOT analysis. The results of this research are that there is a positive impact from implementing SAK EMKM on the preparation of Lily Artshop's financial reports. The profits earned by the business can be known and arranged neatly after the financial reports are presented completely. Apart from that, an online sales system that utilizes social media and e-commerce platforms can help expand the market share of this business. So, business people need to make financial reports based on applicable accounting standards in order to improve their business. The financial information presented in bookkeeping can help the business develop well and provide evaluations so that decisions can be made regarding business capital.

Factors Affecting Company Value in Banking Companies Listed on the Indonesia Stock Exchange

Ni Putu Shinta Dewi, Ni Kadek Ema Putri Darmayanti, Ni Putu Dian Widiastuti — Mon, 07 Oct 2024 00:00:00 +0700

The intention of this research study is to explore how various factors, namely firm size, capital structure, investment options, dividend policy, and liquidity, affect the value of banking organizations' companies that were listed on the Indonesia Stock Exchange between 2019 and 2022. 43 businesses have registered on the Indonesia Stock Exchange between 2019 and 2022, according to data gathered from banking business operators. Multiple regression analysis was the strategy used to examine this study. The scale of the business, the investment, and the capital structure are all based on the research findings. The study's conclusions demonstrate that a company's size has a beneficial impact on the value of the banking industry listed on the Indonesia Stock Exchange. When it comes to banking businesses that have been registered on the Indonesia Stock Exchange, dividend and liquidity policies do not have much effect on the company's value.

The Effect of Taxpayer Awareness, Tax Transparency, and the Implementation of the E-Filing System on Individual Taxpayer Compliance

Alfildzah Solu Alifia, Puspita Handayani — Mon, 07 Oct 2024 00:00:00 +0700

The number of taxpayers is increasing every year. Nonetheless, taxpayer compliance does not offset the rise in the number of taxpayers with tax reporting and their tax obligations. This study's objective is to evaluate and assess taxpayer awareness, tax transparency and the impact of the e-filing system's implementation on each taxpayer's compliance at the KPP (Tax Service Office) Pratama Depok Cimanggis. The research population consists of 18,670 taxpayers registered with KPP Pratama Depok Cimanggis, the method used is quantitative. The Slovin formula was used in conjunction with a random sampling technique to yield a maximum of 100 respondents. The study's findings partially demonstrated the relationships between taxpayer awareness, tax transparency, and e-filing system implementation and individual taxpayer compliance. Simultaneously, taxpayer awareness, tax transparency, and the implementation of the e-filing system has an impact on individual taxpayers' compliance simultaneously.

The Influence of Tax Regulation in Sharia Financial Institutions: Ibn Khaldun's Perspective

Meitria Cahyani, Nadia Amalia, Fatimah Wulan Purnamasari, Mulyono Jamal — Mon, 07 Oct 2024 00:00:00 +0700

Indonesia, with the majority of its population being Muslim, has great potential in the development of the Islamic financial sector. However, in terms of tax management, there are still obstacles that hinder the growth of this sector, such as the application of taxes on several Sharia products, including murabahah and ijarah. This study aims to analyze the influence of tax regulations imposed by the government on the development of Islamic financial institutions in Indonesia. The methodology used is descriptive qualitative, which involves a conceptual review of secondary data through literature studies from books, journals, theses, and online sources, as well as a descriptive analytical approach. The results of the study show that the application of profit sharing in Islamic banking is often equated with interest in conventional banking, which causes problems in the application of taxes. According to Ibn Khaldun's view, the ideal tax collection is one that fulfills the principles of justice and goodness, so that people feel obedient and willing to pay taxes.

The Influence of Leadership Style, Incentives and Work Discipline on the Performance of Raden Rahmat Mojosari Vocational School Teachers

Mohammad Atoillah, Moh Hudi Setyobakti, Ananda Ersita Maharani — Mon, 07 Oct 2024 00:00:00 +0700

The Darul Falah Mojokerto Foundation oversees Raden Rahmat Mojosari Vocational School, which offers nine skills programs and industry classes in collaboration with various sectors to enhance students' educational experience. With an enrollment of 2,167 students, this school experiences a surge in enrollment every year, which has an impact on the increasing need for infrastructure and facilities at Raden Rahmat Vocational School. The resources at Raden Rahmat Mojosari Vocational School have a significant impact on how well the school performs in forming the nation's next generation. This research aims to assess the impact of work discipline, incentives, and leadership style on the effectiveness of Raden Rahmat Mojosari Vocational School teachers. In order to collect data for this research, 97 respondents were given a questionnaire as part of the quantitative methodology. There is no limit to the respondent population, and the sample method used is total sampling or census. In this study, various linear regression analysis approaches were used to evaluate the hypotheses. The following are partial test results or t-test results: 1) At Raden Rahmat Mojosari Vocational School, teacher performance is not affected by their leadership style . 2) At Raden Rahmat Mojosari Vocational School, incentives have a negative impact on teacher performance. 3) At Raden Rahmat Mojosari Vocational School, work discipline has a good impact on teacher performance.

Maximizing Company Value Based On Intengible Assets, Investment Opportunity Set, Financial Performance and Dividend Policy

Siti Roikha Magvina Adelia, Ainun Jariah, Noviansyah Rizal — Mon, 07 Oct 2024 00:00:00 +0700

Productivity and employment quality are greatly enhanced by the Indonesian manufacturing sector. Positive developments by industry players both domestically and abroad that realize investment in the Indonesian manufacturing sector. Proven in the last decade there has been a sharp spike in investment value. This means that the value of manufacturing companies is in a safe position. Intangible assets, investment opportunities, financial performance, and dividend policy can increase the value of the company. Intangible assets, investment opportunity sets, financial performance, and dividend policies are some of the factors that this study aims to ascertain and examine in relation to the value of manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange (IDX) for the years 2020–2022. Based on purposive sampling or non-random sample approaches, the population consists of 83 manufacturing companies in the basic and chemical industrial sectors, 45 of which use multiple linear regression data analysis methodologies, by meeting the classical assumption test. According to the study's findings, firm value is somewhat influenced by intangible assets, investment opportunity sets, and financial performance, but not by dividend policy.

Career Commitment to the Teaching Profession

Zainul Hidayat, Mimin Yatminiwati, Emmy Ermawati, Imam Abrori — Mon, 07 Oct 2024 00:00:00 +0700

The purpose of this study is to review previous research findings (literature review). on career commitment in teachers, especially the influencing factors. The method used is to gather pertinent books in order to perform a literature review. This comprises readings about the importance of career dedication to the teaching profession from print and digital sources, including books, articles, and journals found in libraries. Google Scholar. In conclusion, many factors influence career commitment in teachers. Among others, organisational commitment, job involvement, job satisfaction, work values, work experience, personality, self-efficacy, work situation, encouragement offered by the organisation, contribution expected by the organisation, promotion opportunities, rewards, role clarity, work environment.

Marketing in a Pandemic based on the Perspective of Entrepreneurs

Nur Latifa Isnaini Putri, Aprilla Pristi Herlingga — Mon, 07 Oct 2024 00:00:00 +0700

Beginning in 2020 became an unexpected and challenging beginning for all countries in the world because of the emergence of COVID-19. One of the impacts is the decreasing level of marketing activities in various industries. The objective to be achieved in this research is to explore the conditions experienced by entrepeneurs and the survival strategies undertaken. This research is a descriptive qualitative research. The informants in this study were entrepeneur in various fields. The results of this study indicate that the impact caused by the covid-19 pandemic is decreased sales in food stalls and boarding houses because many students and schools are closed, the existence of food regulations must be brought home to the f & b franchise business, avoiding direct contact with outsiders as is usually done by the artists or MUA, and decreasing the volume of orders at the bakery shop because of regulations prohibited from having a celebration.

The Effect of Return On Asset, Current Ratio, Debt to Asset Ratio, And Total Asset on Profit Growth in the Healthcare Sector on the IDX in 2018-2022

Mon, 07 Oct 2024 00:00:00 +0700

This study's goal is to determine how profit growth is impacted by return on assets, current ratio, debt to asset ratio, and total assets. Companies in the healthcare subsector that were listed on the Indonesia Stock Exchange between 2018 until 2022 were the subject of this study. The 31 healthcare companies that were listed on the Indonesia Stock Exchange made up the study's population. Using specific criteria for purposeful sampling is the sampling strategy employed in this study. For the years 2018–2022, a sample of 17 healthcare sub-sector enterprises was gathered based on the predefined sample selection criteria. The study's findings suggest that profit growth is influenced by return on assets. Profit growth is unaffected by the current ratio, debt to asset ratio, or total assets.

Comparison of Factors that Influence Land and Building Tax Compliance in Lamongan Regency

Elsa Nur Kholifah, Ira Megasyara, Suryani Yuli Astuti, Devi Febrianti — Mon, 07 Oct 2024 00:00:00 +0700

Took the object in Lamongan district because the level of compliance in paying taxes is still low, namely only 3 of the 27 sub-districts in Lamongan district are compliant in paying taxes. This research will examine the effect of e-system implementation, level of education, awareness, income, tax sanctions, and level of public trust in the government on land and building tax compliance. This research uses primary data obtained from a survey via a questionnaire measured on a 1-5 Likert scale. The sampling technique uses comparative purposive sampling. Then the hypothesis is tested using SPSS'22. The results obtained for the southern region are that the level of education, awareness, tax sanctions, and the level of public trust in the Government have an influence on land and building tax payer compliance, while the implementation of the e-system and income have no effect on land and building tax payer compliance. The results for the northern region are that the implementation of the e-system, the level of education, awareness, income and tax sanctions have no effect on land and building tax payer compliance, while the level of public trust in the government influences land and building tax payer compliance.

Analysis of the Advantages of Ampulur Waste as Creative Industrial Material of Household Chairs

Sri Sumarliani — Mon, 07 Oct 2024 00:00:00 +0700

Wood waste The plywood industry, one of which is waste from the rotary in the form of ampulas which is considered unusable or even has no economic value, is usually only used as a base for transporting veneer. Even if it is traded, the price is very cheap. Through the creative economy, people who make optimal use of the rest of the rotary will be a business opportunity and at the same time increase the added value of the selling price of this ampudur. The obstacle generally faced by the wood waste processing industry resulting from this rotary is the limitation of design capabilities. It takes foresight in choosing wood waste to obtain the right and appropriate design. This study aims to determine the advantages in the use and utilization of ampulre waste into a creative industry of household ch Based on the results of the research, it was obtained that ampulur waste through the creative economy into household chairs has the potential to become a product with high economic value and provides benefits to furniture craftsmen as well as a business opportunity for the community by making ampulur as a raw material for the design of household chairs such as dining chairs, guest chairs and lounge chairs.airs (Dining Chairs, Guest Chairs, Lounge Chairs).

The Effect of Profitability, Leverage and Financial Distress on Tax Avoidance (Case Study of Food And Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2023)

Fani Fatimatuz Zahro, Pujianto, Aminatuzzuhro — Mon, 07 Oct 2024 00:00:00 +0700

The purpose of this research is to ascertain how tax evasion is impacted by profitability, leverage, and financial hardship. Research of this kind is quantitative in nature. The manufacturing enterprises in the food and beverage sector that are listed on the Indonesia Stock Exchange between 2019 and 2023 comprise the study's population. Purposive sampling was the method of sampling that was applied. 110 firm data samples made up the study's sample size. Using the IBM SPSS 27 application, the following data analysis techniques were applied: multiple linear regression analysis, classical assumption testing, data normality testing, descriptive analysis, and hypothesis testing. Profitability and financial distress have a partial impact on tax avoidance, while leverage has no partial effect, according to the results of the T test hypothesis test. However, the F test hypothesis test produced significant results, yielding a significant value of 0.021, which <0.05. H0 is rejected and H4 is approved because (significance value <0.05 = 0.021 <0.05) and (Fcount> Ftable = 3.392> 2.69). This indicates that the dependent variable, tax avoidance, is simultaneously impacted by the independent variable (X), namely profitability, leverage, and financial distress.

The Impact of Tax Literacy and the Complexity of Tax Rules on Taxpayer Compliance

Carolus Askikarno Pala’langan, Arifuddin, Yohanis Rura, Grace T Pontoh — Mon, 07 Oct 2024 00:00:00 +0700

The impact of tax literacy and the complexity of tax regulations on taxpayer compliance at KPP Pratama North Makassar was the focus of this study. 100 taxpayers registered with KPP Pratama North Makassar participated in this quantitative research. Primary data was collected by distributing questionnaires directly to taxpayers at KPP Pratama North Makassar. The research findings indicate that the tax literacy variable has a partially positive and significant influence on taxpayer compliance at KPP Pratama North Makassar. If taxpayers' tax literacy increases, taxpayers will understand and comprehend their obligations and be able to understand the essence of the payments made. Other results show that the variable complexity of tax regulations partially positively and significantly affects taxpayer compliance at KPP Pratama North Makassar. The complexity of tax regulations requires taxpayers to learn tax procedures so that taxpayer understanding will increase. The complexity of tax regulations can also be used to provide clarity regarding the tax rules that apply under legislation.

Improving the Quality of Human Resourcesthrough Business Communication in the Bamboo Weaving Craft Industry

Mimin Yatminiwati, Zainul Hidayat, Emmy Ermawati — Mon, 07 Oct 2024 00:00:00 +0700

This study aims to provide solutions to problems by providing assistance to bamboo woven business partners. Not only from practice but also from the theory obtained and understood by researchers. Improving product marketing skills through improving business communication.Improving understanding to bamboo weaving business partners about the concept of the relationship between the quality of human resources that utilize digital technology as the main tool for distributing goods. This research method uses a qualitative approach. The results of the study show thatBamboo weaving business partners already understand about pmarketing its products through brochures and flyers.Bamboo weaving business partners already understandabout the concept of the relationship between the quality of human resources that utilize digital technology as the main tool for distributing goods.

Analysis of the Health Level o State-Owned Banks in Indonesia (Study on State-Owned Enterprise Bank for the Period 2020-2022)

Murahardy — Mon, 07 Oct 2024 00:00:00 +0700

This study aims to analyze the health levels of state-owned banks in Indonesia during the period of 2020 - 2022 using the risk-based bank rating. The assessment is conducted using risk profile, profitability, and capital to evaluate the bank's health. The results indicate that the risk profile, assessed through the NPL indicator, achieved a healthy rating, and LDR also received a healthy rating. Profitability, evaluated through the ROA indicator, achieved a very healthy rating, and NIM received a healthy rating. Capital, assessed through the CAR indicator, achieved a very healthy rating. The conclusion of this study is that state-owned banks in Indonesia have successfully maintained their health levels, as reflected in their financial ratio assessments. This study suggests that future researchers add more ratios to measure the health levels of state-owned banks to obtain better research outcomes.

Analysis of Liquidity, Solvency, Activity, and Profitability Ratios to Assess Financial Performance in PT. Japfa Comfeed Indonesia Tbk Unit Makassar

Eunike Arung Bureken, Elfiani Bodi, Apnora, Erna Pasanda, Maiercherinra Daud — Mon, 07 Oct 2024 00:00:00 +0700

This article analyzes the financial performance of PT Japfa Comfeed Indonesia Tbk Makassar Unit during the 2021-2023 period with a focus on the liquidity, solvency, activity, and profitability ratios. This study aims to evaluate the company's ability to maintain and improve its financial performance, as well as the impact of external factors on its operational sustainability. The research method used is qualitative with data collection techniques through observation of financial statements and descriptive data analysis. The results of the analysis show that the company has managed to maintain stability and show improvement in liquidity and profitability ratios, while the solvency ratio has improved but is still within safe limits. The activity ratio also shows increased operational efficiency. The impact of external factors such as fluctuations in raw material prices, macroeconomic conditions, and government regulations can affect the company's financial performance, so the company needs to make strategic adjustments to ensure operational sustainability. Overall, PT Japfa Comfeed Indonesia Tbk Makassar Unit shows good financial performance with a positive outlook, as long as the company continues to manage risks and adapt to changes in the business environment.

The Impact of Waste Reduction Strategies in Lumajang

Yusuf Wibisono, Muhammad Mudhofar, Agus Salim — Mon, 07 Oct 2024 00:00:00 +0700

The issue of waste management continues to be a formidable challenge. In response, the government has instituted waste reduction strategies in the form of policies aimed at achieving environmental sustainability, notably Regional Regulation No. 10 of 2016 and Lumajang Regent Regulation No. 56 of 2019. This study aims to elucidate these waste reduction strategies and their impact on the community in Lumajang. This research employs a mixed-method approach, integrating both qualitative (interviews and documentation from the Dinas Lingkungan Hidup) and quantitative (questionnaire distribution). A Cross-Sectional approach was utilized, involving a sample of 70 consumers and 30 business actors. Data analysis was conducted using Simple Linear Regression. The findings indicate that there is no significant impact of waste reduction strategies, specifically the implementation of plastic bag reduction policies, on the compliance of consumers and business actors, with significance values of 0.318 and 0.637. Waste management employing the 3R method (reuse, reduce, recycle) serves as a follow-up to these waste reduction strategies. In conclusion, while waste reduction strategies, including both the implementation of plastic bag reduction policies and waste management, have been implemented in Lumajang, they have not yet been optimally executed, thus their impact on the community and environment remains insignificant.

Stock Price Determinants of Banking Companies Listed on the IDX in 2020-2022

Deni Juliasari, Selvia Roos Ana, Sochib Sochib — Mon, 07 Oct 2024 00:00:00 +0700

This study aims to examine the effect of the rupiah exchange rate, inflation, and interest rates on stock prices. This type of research uses event studies. The sampling technique used in this study is the saturated sample technique. In this study, the research sample used was 44 banking companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis technique used multiple linear regression analysis. The results of the study show that inflation has a negative effect on stock prices, which means that if inflation falls, it means that the economic conditions are stable which will later result in an increase in bank credit, thereby increasing investor confidence in investing in the company so that the stock price increases. Interest rates do not affect stock prices, which means that changes in interest rates will not affect investor interest in moving their funds in the form of shares into deposits so that stock prices do not change. The exchange rate has a positive effect on stock prices. The positive effect between the exchange rate and stock prices shows that the strengthening of the USD exchange rate against the rupiah will increase foreign funds in the capital market, so that stock prices will increase.

The Effect of Technology Sophistication, User Participation, Work Experience, Ability and Compensation on the Effectiveness of Accounting Information System in Village Credit Institutions (LPD) in East Denpasar District

Mon, 07 Oct 2024 00:00:00 +0700

LPD is a financial institution that has use system information accountancy in data processing and transactions. In the Province of Bali, specifically in the City of Denpasar, there are 35 LPDs, with The largest number of LPDs in East Denpasar District consists of of 12 LPDs. Behind growth High profits of East Denpasar District LPD Still just happen decline growth profit. Research This aiming For explain influence sophistication technology, participation user, experience work, skills and compensation to effectiveness system information accounting. Population study This is all over East Denpasar District LPD employees in the section finance. Sample in study This as many as 61 respondents were determined Based on purposive sampling method. The analysis used For test hypothesis is multiple linear regression. Research results show that variable sophistication technology and participation user influential positive to effectiveness system information accounting, while variable experience Work influential negative to SIA effectiveness and variables ability and compensation No influential to effectiveness of SIA. For study furthermore expected use agency or other companies within the scope more wide , so that can give more views.

Analysis of the Implementasi of PSAK No. 101 in the Financial Report of PT. BPRS Karya Mugi Sentosa

Alifi Tria Susanti, Ria Meilan, Ani Yuliant — Mon, 07 Oct 2024 00:00:00 +0700

This study aims to determine the implementation of PSAK No. 101 in the financial statements of PT. BPRS Karya Mugi Sentosa which contains the accuracy and presentation of financial statements published in the Financial Services Authority (OJK). This study was conducted because there was a discrepancy between the published financial statements and PSAK No. 1010 concerning the presentation of sharia financial statements. PSAK No. 101 regulates the mechanism for presenting financial statements for sharia entities. The method used in this study is qualitative. The data source in this study uses secondary data, namely the financial statements of PT. BPRS Karya Mugi Sentosa which are accessed through the Financial Services Authority (OJK) page. Financial statement data is downloaded and analyzed using descriptive analysis, namely the existing data is compiled, analyzed so as to provide a true picture of the presentation of financial statements at PT. BPRS Karya Mugi Sentosa. The results of this study show that PT. BPRS Karya Mugi Sentosa still has not met PSAK No. 101 in presenting its financial statements. This is because PT. BPRS Karya Mugi Sentosa only presents four of the seven components of financial reports in accordance with PSAK 101. PT. BPRS Karya Mugi Sentosa only presents (1) financial position report, (2) profit and loss report, (3) report on sources and uses of zakat funds, (4) report on sources and uses of policy funds, and the inconsistencies lie in (1) not presenting a cash flow report, (2) a report on changes in capital, (3) and not presenting notes to the financial statements (CALK) as required by PSAK No. 101.