Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
Abstract:Overtime has become a strong feature of modern work culture, especially in high-pressure sectors in Asia, such as manufacturing, logistics, and services. Although many studies have proven the link between long working hours…
urs and the deterioration of employee welfare, the mechanisms explaining how overtime causes an imbalance between work and personal life (Work-life Balance) have not yet been fully explored and pieced together. This narrative literature review aims to synthesize findings from key and recent studies published between 2000 and 2025. The goal is to form a conceptual framework of understanding how overtime can trigger burnout (emotional, mental, and physical exhaustion) and ultimately disrupt WLB. Based on four main theoretical foundations, namely Job Demands–Resources (JD-R), Conservation of Resources (COR), Effort Recovery Model, and Work–Home Resources Model, this review identifies three main pathway mechanisms: (1) Overtime increases job demands while simultaneously reducing opportunities for self-recovery. (2) Burnout, especially emotional exhaustion, acts as a psychological strain that mediates the effects of overtime. (3) The spillover effects of burnout trigger interference between work and home domain through time based conflicts and strain. Organizational support, job autonomy, family roles, marital status, gender and workload pressure are important moderators that can strengthen or weaken the relationship between each variable. While the theoretical contribution of this review lies in combining various perspectives into a conceptual model of the "overtime trap," its practical contribution lies in proposing implications for organizations, job redesign, fatigue management, and more adaptive work policies. Future research is expected to use longitudinal, mixed-method, and cross-cultural designs to validate, strengthen and expand this model.
Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia…
esia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Abstract:Yanggandur Village, Sota District, Merauke Regency has the task of providing services to all elements of society regardless of social status in order to provide excellent service to the community. One of the problems that…
t occurs in the village office is the poor service so that the community complains about the service provided because the manufacturing process is very convoluted and waits for a long time The purpose of this study is to find out the effectiveness of the work of village officials in improving services in Yanggandur Village, Sota District, Merauke Regency. This study uses a qualitative research method with a descriptive approach. The data collection technique uses observation, interview, and documentation techniques. The results of this study illustrate that the effectiveness of the work of village officials in improving services in Yanggandur Village, Sota District, Merauke Regency in the implementation of services has not been carried out effectively. This happens because there is still a lack of government responsibility, especially village officials in providing good services to the community. The lack of initiative of the village officials to adapt to the community environment and also the lack of village office facilities so that all activities do not run well and efficiently. For the Yanggandur village apparatus to be able to improve the quality of service, meet the needs of the community well and also build relationships with a more participatory approach with the community so that the services provided will produce good results.
Keywords: Effectiveness, Service, Village Apparatus
Abstract:Islamic economics has different principles from conventional economics, including in terms of sales contracts. In Islamic economics, there are several types of sales contracts used, such as bai' al-salam (future sales) and…
nd bai’ al-salam(manufacturing sales). Trust sales contracts are also important in ensuring transparency of the price of the goods or services sold. The research method uses descriptive qualitative in describing and explaining specifically with literature studies in data collection. The purpose of this research is to find out specifically about the types and qualifications of sharia sales that do not contain gharar and usury. In Islamic economics, payments in sales contracts can be deferred or paid in installments without involving interest or riba. This allows the buyer to pay according to an agreed schedule. Sales contracts in the Islamic economy differ from interest-bearing loan contracts, where there is an exchange of goods or services at a predetermined price. Islamic banks use sales contracts as a legitimate alternative to interest-bearing loan contracts, allowing them to provide financing that is fair and compliant with sharia principles. In the Islamic economy, there are also contracts for the sale of future commodities (salam), the sale of manufacturing (istisna'), and currency exchange (sarf). Islamic banks have an important role to play in facilitating these sales contracts, as intermediaries who ensure the contracts adhere to Shariah principles and meet applicable legal requirements. With a good understanding of the different types of these sales contracts, economic actors can choose the ones that suit their needs while complying with sharia principles.
Abstract:Abstract: The rapid advancement of information technology requires companies to enhance efficiency in supply chain management. RO Aquatub, a business engaged in manufacturing bathtubs, often faces issues such as delays in…
n raw material procurement, manual stock recording, and the absence of an integrated system with suppliers. These problems impact the overall production process efficiency. This study aims to develop a web-based Supply Chain Management (SCM) system to optimize the raw material inventory management at RO Aquatub. The system development follows the waterfall model, consisting of requirement analysis, system design, implementation, and testing phases. The system is designed to serve three main entities: admin, supplier, and manager, with key features including stock management, material purchase requests, live chat, and transaction reports. The results of system testing using the black box method indicate that all features function as intended. The system improves stock management efficiency, speeds up communication with suppliers, and supports decision-making by providing accurate and real-time data. With this system, RO Aquatub can manage its production operations more effectively and more controlled manner.
Keywords: Supply Chain Management; Raw Material Inventory; Information System, RO Aquatub; Web-Based System
Abstrak: Perkembangan teknologi informasi yang pesat menuntut perusahaan untuk meningkatkan efisiensi dalam pengelolaan rantai pasok. RO Aquatub merupakan usaha yang bergerak di bidang pembuatan bathub, namun dalam praktiknya sering mengalami kendala seperti keterlambatan pengadaan bahan baku, pencatatan stok yang masih manual, serta tidak adanya sistem terintegrasi dengan supplier. Permasalahan tersebut berdampak pada kurang optimalnya proses produksi. Penelitian ini bertujuan untuk mengembangkan sistem manajemen rantai pasok (Supply Chain Management) berbasis web guna mengoptimalkan pengelolaan persediaan bahan baku pada RO Aquatub. Metode pengembangan sistem menggunakan pendekatan waterfall, dengan tahapan analisis kebutuhan, perancangan, implementasi, dan pengujian sistem. Sistem dirancang untuk memfasilitasi tiga entitas utama yaitu admin, supplier, dan pimpinan, dengan fitur utama seperti manajemen stok, pengajuan pembelian bahan, live chat, serta laporan transaksi. Hasil pengujian menggunakan metode black box menunjukkan bahwa seluruh fitur sistem berjalan sesuai fungsinya. Sistem ini mampu meningkatkan efisiensi pengelolaan stok, mempercepat proses komunikasi dengan supplier, serta membantu pimpinan dalam pengambilan keputusan berbasis data yang akurat dan real-time. Dengan adanya sistem ini, pihak RO Aquatub dapat menjalankan operasional produksi secara lebih efektif dan terkontrol.
Kata kunci: Supply Chain Management; Persediaan Bahan Baku; Sistem Informasi; RO Aquatub; Web
Abstract:Abstract: Information Technology and Computers are currently experiencing very rapid development, both in terms of hardware and software, the website is a tool for disseminating information and communication among the public,…
blic, while the internet, which can be accessed via smartphones, can provide a lot of information without the need for money and time. Magazine is a medium that contains content and images packaged in an attractive and simple way to make it easier to understand concepts, magazines also contain educational information that can add insight Waterfall is a sequential development model, which is systematic and sequential in building a device software, and the manufacturing process follows the flow from analysis, design, code, testing and maintenance.
Keywords: information system; e-magazine; modeling
Abstrak : Teknologi Informasi dan Komputer saat ini mengalami perkembangan yang sangat pesat, baik dari segi hardware maupun software, website adalah alat sebagai penyebar informasi dan komunikasi di kalangan masyarakat sedangkan internet yang disudah bisa diakses melalui smartphone ini dapat menyajikan banyak informasi tanpa memerlukan biaya dan waktu E-Magazine merupakan media yang berisi konten-konten dan gambar dikemas secara menarik dan ditampilkan dengan sederhana agar memudahkan dalam memahami konsep, majalah juga berisi informasi-informasi edukatif yang dapat menambah wawasan Waterfall merupakan suatu model pengembangan secara sekuensial, yang bersifat sistematis dan berurutan dalam membangun sebuah perangkat lunak, dan Proses pembuatannya mengikuti alur dari mulai analisis, desain, kode, pengujian dan pemeliharaaHasil analisis dapat memudahkan kita dalam memahami masalah dan dapat mengidentifikasi, mengevaluasi suatu permasalahan dan hambatan yang terjadi untuk mendapatkan kebutuhan yang diharapkan dari suatu sistem sehingga dapat diusulkan perbaikan
Kata Kunci: sistem informasi; e-magazine; pemodelan
Abstract:Virgin Coconut Oil (VCO) is extracted coconut oil containing medium chain fatty acids that have been believed to have many health functions. These fatty acids are easily digested and absorbed by the intestines because the…
e size of the molecules is relatively small so that they can be directly burned by the body to produce energy. In addition, VCO contains lauric acid which can dissolve the virus membrane in the form of lipids so that it will interfere with the immunity of the virus, so that the virus becomes inactive. VCO is processed without heating, no additional chemicals, dyes, and preservatives so that it can survive as pure vegetable oil so that it does not change the composition or characteristics of the oil. VCO has high economic value. The manufacturing process is easy. The methods in this Community Service are Counseling, direct Practice and discussion. It is hoped that the use of coconuts will not only be sold in the form of unprocessed fruit but coconuts are processed into pure coconut oil or Virgin Coconut Oil and can be developed more widely through group entrepreneurship programs so as to increase the income of the congregation, especially the Women's group in the GMIT Marturia Oesapa Selatan Congregation, Kelapa Lima District, Kupang City.
Keyword: coconut fruit; processing; utilization; virgin coconut oil
Abstrak. Virgin Coconut Oil (VCO) merupakan minyak kelapa yang diekstraksi yang mengandung asam lemak yang memiliki rantai sedang yang telah dipercaya memiliki banyak fungsi untuk kesehatan. asam lemak tersebut mudah dicerna dan diserap oleh usus karena ukuran molekulnya relatif kecil sehingga dapat langsung dibakar oleh tubuh untuk memproduksi energi. Selain itu, VCO mengandung asam laurat yang dapat melarutkan membran virus berupa lipid sehingga akan mengganggu kekebalan virus, sehingga virus menjadi inaktif. VCO diproses tanpa pemanasan, tidak ada tambahan bahan kimia, pewarna, dan pengawet sehingga dapat bertahan sebagai minyak nabati murni sehingga tidak merubah komposisi atau karakteristik minyak. VCO mempunyai nilai ekonomis yang tinggi. Proses pembuatannya mudah. Metode dalam Pengabdian Masyarakat ini adalah Penyuluhan, langsung Praktek dan diskusi. Diharapkan pemanfaatan buah kelapa tidak hanya dijual dalam bentuk buah tanpa diolah tetapi buah kelapa diolah menjadi minyak kelapa murni atau Virgin Coconut Oil dan dapat dikembangkan secara lebih luas lagi melalui program kewirausahaan kelompok sehingga meningkatkan pendapatan jemaat, khususnya kelompok Kaum Perempuan di Jemaat GMIT Marturia Oesapa Selatan, Kecamatan Kelapa Lima Kota Kupang.
Kata kunci: buah kelapa; pengolahan; pemanfaatan; virgin coconut oil
Abstract:Gunung Sekar Village possesses three embungs which have not been utilized optimally by the community. The largest of these ponds, located on Jalan Aji Gunung, has an area of around 900m² with a depth of 0.5-1m. The current…
ent suboptimal usage and management of the embungs has resulted in their poor appearance, with water plants, weeds, and mud further exacerbating the situation. It is imperative to find a solution to incentivise the community to care for the embung. Our service offers a range of ecotourism programmes for the purpose of promoting the development of tourist areas, with the aim of driving the local economy. Within our ecotourism programme, we offer rides such as bumper boats and floating cafes. Our main material of choice for ecotourism is PVC due to its affordable price and simple manufacturing process. In this service, we provide training and assistance to the community to enable them to manage their affairs independently in the future.
Keywords: embung; PVC;economy; tourism.
Abstrak: Kelurahan Gunung Sekar memiliki 3 embung yang belum dimanfaatkan secara optimal oleh masyarakat,dengan ukuran yang terbesar di Jl. Aji Gunung dengan luas kurang lebih 900 m2 dengan kedalaman 0,5 – 1 m. Tidak adanya pemanfaatan dan pengelolaan mengakibatkan embung terkesan kumuh. Ditambah dengan tumbuhan air,ilalang serta lumpur yang semakin membuat kondisi embung memprihatinkan. Dari kondisi tersebut perlu adanya solusi untuk merangsang masyarakat agar peduli terhadap embung. Pada pengadian ini kami memberikan solusi untuk pengembangan daerah wisata,berupa program ekowisata. Kami berharap program ini mampu sebagai penggerak perekonomian masyarakat. Pada program ekowisata terdapat bumper boat dan kafe apung sebagai wahana wisatanya. Bahan utama yang digunakan untuk ekowisata adalah PVC,karena harga lebih murah serta proses pembuatan lebih mudah. Pada pengabdian ini kami juga melatih dan mendampingi masyarakat agar mampu mandiri dalam manajemen pengelolaan nantinya.
Kata Kunci : ekonomi; embung; PVC; wisata.