Abstract:Halal certification is an important aspect in increasing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in West Java, considering the large Muslim population in Indonesia. This study aims to analyze…
the development of halal certification in West Java MSMEs in 2023, identify the challenges faced, and evaluate the government's efforts and targets in supporting the acceleration of halal certification. This research approach is qualitative, with data collection techniques through in-depth interviews with the Secretary of the Halal Product Guarantee Organizing Agency (BPJPH) and supported by statistical data related to the development of halal certification. The findings show that the development of halal certification in West Java in 2023 shows significant achievements with the realization of 189,886 certificates, although it is still faced with challenges in MSME literacy, administrative obstacles, and limited BPJPH resources.
Abstract: The objective of this research was to prove whether using Choral Reading strategy can improve reading comprehension of the eight grade students of SMP Negeri 13 Palu. This research limited the use of Choral Reading strategy…
strategy in improving students’ reading comprehension, which focuses on literal meaning and descriptive text. This research used quasi-experimental research design involving an Experimental class and a control class. The sample of this research were students of VII B as the experimental class, which consisted of 31 students, and the students of VIII A as the control class, which consisted of 31 students. The data was collected through pre-test and post-test. The result confirmed that the mean score of the experimental class had increased from 44.87 to 73.83. On the other hand, in the control class, it has increased from 48.29 to 62.64. The result of the test was analyzed statistically by applying 0.05 level significance. The researcher found that the value of the t-counted was higher than the t-table (4.59 > 1.67). In the other words, the implementation of choral reading strategy can develop students’ reading comprehension of the eighth-grade students of SMP Negeri 13 Palu. This strategy has a significant impact on the English learning process, especially helping students in reading comprehension to find information about the text and understand the entire meaning of the text, so that students can practice choral reading as their independent reading comprehension strategy in the future.
Abstract:The data analysis techniques used in this research are descriptive analysis techniques and inferential statistics which use the validity test formula, reliability test, normality test, multicollinearity test, heteroscedasticity…
sticity test, multiple linear regression, t test, F test and coefficient of determination. The research results concluded that training partially influences work performance with a calculated t value of 5.085> t table 2.009 and a sig value of 0.000 < 0.05. Partially, competency has no effect on work performance with a calculated t value of 0.223 < t table 2.009 and a sig value of 0.824 > 0.05. Simultaneously training and competency influence performance. This can be seen from the F test results which show that the calculated F value is 27.522> F table 3.18 and the sig value is (0.000 <0.05). Then it was discovered that based on the coefficient of determination test, the adjusted R square value was 0.510 or 51%. This can be explained by the fact that the training and competency variables have 51% of the ability to explain the work performance variable and there is still 49% of the variance explained by other variables.
Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.
Abstract:Graduation marks the completion of a certain level of schooling. This study aims to predict the graduation of students at SDN 016528 BP Mandoge based on their abilities. The goal of this research is to reduce the rate of…
student failure to graduate by making predictions based on examination scores collected by the institution. The method used in this study is Naive Bayes, a technique in Data Mining that utilizes probability and statistics to predict future outcomes based on previous data. This method was chosen due to its advantage in predicting graduation rates from concrete data, ensuring the results are reliable and applicable for future predictions. The dataset used in this study includes graduation data for SDN 016528 BP Mandoge students for the 2019/2020 academic year, comprising 171 students, with 120 students used for training data and 51 students for testing data, achieving a model accuracy of 98%.
Abstract:The use of smartphones in Indonesia has been steadily increasing each year. In the era of the Fourth Industrial Revolution, smartphones have become a lucrative business sector, leading to intense market competition. Consequently,…
equently, smartphone companies must pay closer attention to the market segmentation desired by consumers. Data mining is the process of discovering significant relationships and patterns by analyzing large datasets using statistical and mathematical techniques. This study aims to identify and analyze the market segments of Android smartphone users among students at STMIK Royal. The data used in this research were collected from 122 student respondents. The study employs clustering using the K-means algorithm. The resulting data modeling will categorize market segments into several clusters. This segmentation yields three clusters: Cluster 1 (features), consisting of 36 respondents who prioritize price, battery, camera, and warranty; Cluster 2 (product), with 49 respondents who value all attributes except warranty; and Cluster 3 (superiority), comprising 37 respondents who prioritize camera, brand, and RAM.
Abstract:This study aims to analyze the impact of using the mind mapping method on the ability to write procedural texts by utilizing Canva media among 11th-grade students at Air Joman Private High School during the 2023/2024 academic…
demic year. This research employs a true experimental design with a posttest-only control group design, involving 124 students randomly selected to be placed in two classes: the control class and the experimental class. The results indicate that the experimental class, which implemented the mind mapping method with Canva media, had an average score of 81.84, higher than the control class, which only used Canva media without the mind mapping method, with an average score of 74.39. Statistical tests revealed that the mind mapping method had a significant impact on improving procedural text writing skills, with a to value of 106.42, far exceeding the critical t-value at the 5% significance level (2.01) and the 1% significance level (2.68). Therefore, the alternative hypothesis is accepted, demonstrating that the use of the mind mapping method along with Canva media is proven to be effective in enhancing students' ability to write procedural texts.
Abstract:Penelitian ini bertujuan untuk menguji pengaruh financial distress, jenis industri, dan ukuran kantor akuntan publik terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia…
nesia Tahun 2021. Penelitian ini memakai pendekatan kuantitatif dengan memanfaatkan data sekunder sebagai sumber informasi. Objek dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sejak tahun 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 35 perusahaan dengan kriteria-kriteria tertentu. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Analisis data penelitian ini menggunakan bantuan software Statistical Package for Social Sciencess (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa pada variabel financial distress dan jenis industri secara parsial tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Sedangkan pada variabel ukuran KAP secara parsial berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Dan juga Financial distress, jenis industri, dan ukuran KAP secara simultan berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Abstract:Penelitian ini dilakukan dengan tujuan untuk mengetahui dan menganalisis pengaruh investment opportunity set, ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan sub sektor makanan dan…
minuman yang listing di bursa efek indonesia. Pendekatan penelitian yang digunakan adalah pendekatan penelitian kuantitatif. Metode pengambilan sampel menggunakan metode purposive sampling maka didapatkan sampel sebanyak 36 sampel. Data yang digunakan adalah data sekunder dan dianalisis dengan menggunakan metode regresi linear berganda dengan bantuan program statistical package for social sciences (SPSS) versi 26. Hasil penelitian ini secara parsial menunjukkan investment opportunity set berpengaruh signifikan terhadap nilai perusahaan sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan investment opportunity set, ukuran perusahaan dan kepemilikan manajerial secara bersama-sama memiliki pengaruh yang signifikan terhadap nilai perusahaan.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh komite audit dan risiko litigasi terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2019. Populasi pada…
penelitian ini sebanyak 74 perusahaan dan menggunakan total 16 sampel, yaitu p8 perusahaan selama periode dua tahun yang diambil dengan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan tahunan perusahaan. Teknik analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji normalitas data, uji autokorelasi, uji heterokedastisitas, uji multikolinieritas, dan uji hipotesis. Hasil penelitian menunjukkan bahwa komite audit dan risiko litigasi tidak berpengaruh terhadap konservatisme akuntansi dibuktikan dengan hasil uji menghasilkan nilai signifikansi 0,956 > 0,05 terhadap konservatisme akuntansi dan hasil penelitian menunjukkan bahwa risiko litigasi tidak berpengaruh terhadap konservatisme akuntansi dibuktikan dengan nilai signifikansi 0,970 > 0,05 terhadap konservatisme akuntansi.