Abstract:At this time, the management of the Pulo Gebang Integrated Terminal is only receive complaint reports via text message or by phone. Then the management of the Pulo Gebang Integrated Terminal conducts data collection using…
g paper manually. Thus causing the data to be obtained does not have reports or records that can be accounted for by customers and Pulo Gebang Integrated Terminal. In doing This research uses observation methods, interview methods, terature studies, design methods, and test methods. From the description above, it is designed and an application was made to facilitate the process of bus passenger complaints AKAP on Pulo Gebang Integrated Terminal is web-based, using the application created using system modeling using Unifield Modeling Language (UML), and PHP programming language, MySQL database
Abstract:Halal food means food that is permitted under Islamic law and meets the requirements, namely that it does not contain any ingredients that are not permitted under Islamic law. The absence of information regarding the halal…
al food contained in food sold in Mamuju City means that it is necessary to carry out research that can provide information regarding the halalness of food products sold by traders in Mamuju City, especially instant food or ready-to-eat food that does not have a halal brand, logo or permit. BPOM (Food and Drug Supervisory Agency). This research aims to detect pork contamination in unbranded nuggets and meatballs sold by producers and traders in Mamuju. The method used was to carry out tests using a Porkcine detection kit on unbranded nugget and meatball food samples. The positive control used was a sample of processed meat containing pork. The test results showed that all food samples of nuggets (3 types) and meatballs (3 types) did not contain pork protein (negative results). This way the food is safe for consumption. This way the food is safe for consumption. Even though in this study the food tested negative contained non-halal food ingredients, consumers should still be careful in choosing the food they want to consume, especially products that do not have the product name, list of ingredients used, net weight or net content, name and address of the party. Who produces or imports, halal for those required, production date and code, expiration information, distribution permit number, and the origin of certain food ingredients
Abstract:The Philosophy of Islamic Education serves as the main foundation that guides the spiritual and intellectual development of each individual. As a solid foundation, this philosophy not only acts as a conceptual framework,…
but also spreads into the essence of education, shaping personality, and directing the mind towards a deeper understanding of knowledge and spirituality. This article aims to contribute to a deeper understanding of how Islamic educational philosophy can be a strong foundation for forming spiritual and intellectual intelligence. The method used is descriptive qualitative with library research, this research does not need to go into the field, but simply utilizes several sources of data in this article is done by searching the literature from various sources online according to the focus of the research. Data acquisition techniques are carried out by searching online books, scientific journals, and Google Scholar sources.The results of the discussion in this article show that Islamic Education Philosophy is the basis for creating spiritual and intellectual intelligence by emphasizing the integration of Islamic values in forming character through holistic education, and involving the principles and indicators of spiritual and intellectual intelligence., as well as the integration of Islamic teachings in the process of forming a balanced character and personality.
Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:The legal provisions governing the marriage contract according to the Republic of Indonesia Law No. 1 of 1974 and the Constitutional Court Decision No. 69/PUU-XIII/2015 can be carried out after marriage, because the meaning…
ing of Article 29 paragraph (1) of the Marriage Law is interpreted as long as the parties are bound. The agreement of both parties can submit a written agreement that is accepted by the contract drafter or notary. The Judge's opinion that the relevant application is stated in the Applicant's Marriage Agreement and the legal issues are also acceptable. The legal analysis of the permissibility of the marriage contract arises from the perspective of the law of the contract that the legal provisions of the marriage contract also bind third parties, so that the marriage contract must be registered with the Civil Service Secretariat or the Ministry of Religion. Because the MK decision as it is does not mean anything about registration, whether registration must be carried out immediately or wait for further registration/registration laws. Therefore, the legal consequences of a marriage contract can create legal guarantees for others.
Abstract:This study aims to deepen the understanding of the contribution of promotion and branding to increasing customer satisfaction at PT. Ino Wangsa Binjai. The study used primary data with a population of 300 buyers, and 75…
respondents were selected as samples through calculations using the Slovin formula. The analysis techniques applied were quantitative, including validity tests, reliability, classical assumptions, simple linear regression, and hypothesis testing through t-tests and coefficients of determination (R²). Based on the analysis results, the promotional mix variable (E_Prmsi) obtained a t-count value of -1.824 with a significance level of 0.072 (> 0.05), while the t-table was 1.99346. Because the t-count is smaller than the t-table, it can be concluded that the promotional mix does not have a significant effect on customer satisfaction. In addition, a negative t-value indicates that the direction of the relationship between the promotional mix and customer satisfaction is not in line. Conversely, the partial test shows that the company's brand variable has a significant effect on customer satisfaction with a significance value of 0.00 (< 0.05). Therefore, the first hypothesis (H1) is declared accepted. From the results of the determination coefficient test, the R Square value is 0.495, which indicates that 49.5% of changes in customer satisfaction can be explained by the company's promotional mix and brand factors, while the remaining 50.5% is influenced by other variables not examined in this study. As a recommendation, the management of PT. Ino Wangsa Binjai, especially the branch manager, is advised to implement a more cost-effective, efficient, and targeted promotional strategy, as well as utilizing social media such as Facebook, Instagram, Twitter, and print media such as newspapers to convey promotional information more effectively.