Search Articles & Publications

Showing 1118 articles found for "Analyze"

IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM FOR RECEIVABLES IN KASIH IBU WOMEN'S COOPERATIVE

Dewi U. Hadji, Hartati Tuli, Mahdalaena
Abstract: Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary… ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.

THE EFFECT OF HOTEL ROOM RENTAL PRICES ON INCOME IN THE HOTEL SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023

Sri Wahyuni Mustapa, Tri Handayani Amaliah, Hartati Tuli
Abstract: This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used… sed is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.  

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023

Biki, Fathrisya Nur Handayani, Sahmin Noholo, Mentari Rizki Sawitri Pilomonu
Abstract: This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that… are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.  

TECHNOLOGY ADAPTATION STRATEGY IN ISLAMIC BOARDING SCHOOL QUALITY MANAGEMENT: SYSTEMATIC LITERATURE REVIEW AND META ANALYSIS

Sudirman, Tarihoran, Naf'an, Nugraha, Enung
Abstract: Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify… and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..  

SOCIAL CRITICAL ANALYSIS OF THE SHORT STORY DINDING TIME BY DANARTO USING THE MIMETIC APPROACH AS AN ALTERNATIVE LEARNING MATERIAL FOR STUDENTS IN PHASE F

Dara, Risna, Nurhayatin , Titin, Fitriani , Rani Siti
Abstract: This research aims to analyze the social criticism conveyed through the short story Wall of Time by Danarto, with a focus on issues of poverty, crime, family disorganization, problems of the younger generation, war, violations… ations of norms, population problems, and environmental problems. This short story describes the social tensions and pressures of individual life amidst deep social problems. Through symbols of time and various allusions, this short story highlights social inequality, the impact of war, and increasingly severe environmental exploitation. This research uses a qualitative descriptive approach with literary mimetic theory, to reveal how Danarto conveys social criticism in a subtle but sharp manner through characters trapped in difficult situations. The research results show that this short story invites readers to be more critical of existing social and cultural conditions, as well as providing reflections on the impact of social problems on human life. It is hoped that this research can contribute to the understanding of Indonesian literature and provide an appreciation for literary works that raise social issues.

EMPLOYEE LOYALTY INFLUENCED BY LEADERSHIP AND JOB SATISFACTION AT CV PUTRA PERKASA MALANG

Christian Hannystia Putra, Sahala Manalu, Felik Sad Windu Wisnu Broto, I Gusti Ngurah Agung Arya Bhakta Narayana
Abstract: The purpose of this study was to determine the effect of leadership style and job satisfaction. This study uses a quantitative descriptive analysis approach with an explanatory design, which aims to test the hypothesis related… elated to the effect of leadership style and job satisfaction on employee loyalty at CVA Putra Perkasa Malang. The dependent variable is employee loyalty, while the independent variables include leadership style and job satisfaction. Data were collected through a questionnaire with 80 respondents from the production department. This study uses a saturated sampling technique, and the data obtained were analyzed using validity, reliability, and multiple linear regression tests to test the effect of independent variables on the dependent variable. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were also carried out to ensure a valid regression model, followed by the t-test and F-test to test partial and simultaneous effects. The coefficient of determination (R²) is used to measure the strength of the relationship between the independent and dependent variables. The results of the study indicate that leadership style has a positive effect on employee loyalty at CV Putra Perkasa, which means that the better the leadership style applied, the higher the level of employee loyalty. In addition, job satisfaction also has a positive effect on employee loyalty, where employees who are satisfied with their jobs tend to have higher loyalty to the company. Simultaneously, leadership style and job satisfaction have a significant effect on employee loyalty, indicating that these two variables, both separately and together, play an important role in increasing employee loyalty at CV Putera Perkasa

ANALYSIS VIEW LIFE AND IDEALISM AUTHOR IN SHORT STORY "WHEN MAS GAGAH WENT" BY HELVY TIANA ROSA WITH AN EXPRESSIVE APPROACH

Yudianto, Titin Nurhayatin, Rani Siti Fitriani
Abstract: Study This aiming For analyze view life And idealism author in the short story "When Mas Gagah Left" by Helvy Tiana Rosa with an expressive approach. This study explores the philosophical underpinnings and thematic elements… nts that reflect the author's perspective on life, society, and personal values. Using an expressive approach, this study highlights how the author's emotions and experiences shape the narrative and character development in the story. The findings show that the author's outlook on life is strongly influenced by the cultural and social context, which are closely interwoven. in structure narrative. Analysis This No only contribute on understanding Which more deeply into Helvy Tiana Rosa's literary work, but also offers insight into the broader implications of her idealism in contemporary society.

THE CONTRIBUTION OF ENGLISH PROFICIENCY, LEARNING MOTIVATION, AND SOCIAL SUPPORT TO ACCOUNTING STUDENTS’ PROFESSIONALISM AND LEARNING STRATEGIES IN THE GLOBAL ERA

Rochamzan, Suhartina, Zulkifli
Abstract: This study aims to analyze the contribution of English proficiency, learning motivation, and social support to accounting students’ professionalism and learning strategies in the global era. The rapid globalization requires… uires students to possess not only technical skills but also effective international communication abilities. In this context, English proficiency is crucial for accounting students to access international literature and understand global standards. Additionally, high learning motivation encourages students to be more disciplined and active in academic activities, while social support from the academic environment plays a role in enhancing their confidence and professionalism. This research uses a quantitative approach with a survey involving 200 accounting students from various universities in Makassar, South Sulawesi. The analysis results show that all three factors significantly impact students’ professionalism and learning strategies. English proficiency is positively correlated with improved professionalism and learning strategies, while learning motivation enhances students' professionalism quality, and social support plays an essential role in developing professional attitudes and improving learning strategies. The findings emphasize the importance of integrating these three factors into higher education curricula to prepare students for global challenges and enhance their competitiveness in the international job market.  

THE IMPACT OF COMPLAINING ON THE HEALING PROCESS: PSYCHOLOGICAL, MEDICAL, AND ISLAMIC SPIRITUAL PERSPECTIVES

Isdianto, Andik, Al Indunissy, Nuruddin, Fitrianti, Novariza
Abstract: Complaining is a common emotional response to illness, yet its impact on healing is rarely examined from a multidisciplinary perspective. This article aims to analyze how complaining influences the recovery process through… gh psychological, Islamic spiritual, and medical lenses. The method used was a literature review with a descriptive qualitative approach. Data were collected from scientific articles published between 2015 and 2024 using Scopus, PubMed, DOAJ, and Google Scholar. Findings reveal that excessive complaining amplifies stress, worsens mental health, and disrupts the immune system. Psychologically, uncontrolled complaints are linked to low emotional resilience. From an Islamic view, patience (shabr) and supplication to God provide spiritual strength and mental stability. Medically, emotional stress raises cortisol levels, negatively impacting tissue healing and immune responses. This study underscores the urgency of a holistic approach that integrates psychological, spiritual, and medical dimensions in healthcare services. It contributes to scientific discourse by offering a model for more humane and comprehensive healthcare. Further empirical studies are recommended to validate this integration in clinical settings.

NETIZENS' RESPONSE TO THE IKN ISSUE: A NETNOGRAPHY STUDY ON TEMPODOTCO 'S YOUTUBE CHANNEL BOCOR ALUS

Fadya Azizah Al Virandra, Kartikawati, Dwi
Abstract: This study aims to analyze the response of netizens to the issue of moving the National Capital City (IKN) in the episode "The Fate of the IKN in the Hands of Prabowo and Jokowi's Evaluation of the Head of the IKN, from… Land Issues to Investment" on TempoDotCo 's YouTube channel Bocor Alus Politik. Through a nethnography approach, this study examines the comments of netizens in response to the issue, revealing various expressions of digital politics, social identity, and criticism of public policy. Using the Public Sphere theory, and media equation theory, this study highlights the dynamics of interaction between satirical media, public opinion, and digital political participation. he results of the study indicate that netizens' comments serve not only as a means of political expression but also as a reflection of collective negotiation and public discourse surrounding IKN policies. The findings indicate three predominant patterns in netizens' opinions. The first is a rejection of the IKN project, encompassing controversies over its development, concerns regarding its potential impacts, and widespread public skepticism. Second, the perspective of governance and leadership, including the management of the capital city and the political situation of Indonesia. and the third development project of the capital city is considered good which includes community support.  This research contributes to a new understanding of digital political literacy and the importance of social media platforms in shaping contemporary political discourse. The novelty of this research lies in the use of nethnography to examine public responses in the context of satirical media, which is rarely the focus of political communication studies.