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Showing 184 articles found for "Variables"

THE INFLUENCE OF COMPETENCY AND USE OF INFORMATION TECHNOLOGY ON OPERATIONAL EFFICIENCY THROUGH THE QUALITY OF FINANCIAL REPORTS IN KOREM 083/BDJ

Putu Hendra Putra, Diyah Sukanti Cahyaningsih, Gaguk Apriyanto
Abstract: The need for accountability in Indonesian government demands transparency and accurate financial reports. This research examines the influence of work competency and the use of information technology (IT) on the quality… of financial reports and their impact on the operational efficiency of Korem 083/BDJ. With quantitative descriptive methods and path analysis using SmartPLS and SEM-PLS, this research involved employees in the planning and finance fields. The variables studied include work competency, IT utilization, financial report quality, and operational efficiency. The research results show that IT utilization has a positive impact on operational efficiency, while work competency has a negative impact. However, work and IT competencies contribute positively to the quality of financial reports, which ultimately increases operational efficiency. The quality of financial reports has also been proven to mediate the relationship between work competency, IT utilization and operational efficiency. These findings confirm that increasing operational efficiency is very dependent on the quality of financial reports as well as optimizing information technology and work competencies.

JOB SATISFACTION THROUGH WORK-LIFE BALANCE WITH THE ROLE OF INCLUSIVITY AS AN INDEPENDENT VARIABLE

Amrullah, Andi Isma, Nurmita, Abd. Hamka
Abstract: This study aims to determine the direct and indirect influence of the variables of Inclusivity, Work Life Balance, and Job Satisfaction. Work Life Balance as an intervening variable. The method used is a quantitative descriptive… criptive approach with a purposive sampling technique, namely sampling with criteria that have been determined by the researcher. The data collection method uses a questionnaire with interval scale measurements and uses 120 respondents as a sample. For data analysis, model tests were used using the Smart PLS analysis tool. The results of this study show that inclusivity has a significant influence on work-life balance and job satisfaction directly, and it is found that work-life balance has a significant role in mediating between inclusivity and job satisfaction

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: KOMPETENSI SDM, STANDAR AKUNTANSI PEMERINTAHAN, DAN SISTEM AKUNTANSI KEUANGAN DAERAH

handa, Sutri Handayani, Isnaini Anniswati Rosyida, Ana Fitriyatul Bilgies
Abstract: This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical… ical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this research reveals that human resource competency, implementation of government accounting standards and implementation of regional financial accounting systems have a significant correlation with the quality of regional government financial reports.

PENGARUH PENGGUNAAN INFLUENCER MARKETING TERHADAP PERILAKU PEMBELIAN KONSUMEN DALAM ERA DIGITAL

Saifuddin Zuhri, Ahmad Fathur Rozi, Anjar Sulistyowati, Nurul Fauziyah
Abstract: This research aims to analyze the influence of the use of influencer marketing on consumer purchasing behavior in the digital era. Influencer marketing has become a popular marketing strategy, especially on social media,… that can influence consumer purchasing decisions. This research uses a survey method with 200 respondents who actively use social media and are exposed to influencer marketing content. The variables analyzed include influencer credibility, audience engagement, product suitability to the audience, and their influence on consumer purchasing decisions. The research results show that influencer credibility, audience engagement, and product suitability with the audience have a significant positive influence on consumer purchasing behavior. Additionally, transparency and authenticity in the relationship between influencers and brands has also proven important in building audience trust. This research provides practical implications for companies to select the right influencers, increase audience engagement, and maintain authenticity in their marketing campaigns. Overall, influencer marketing has proven effective in influencing consumer purchasing decisions, especially in the context of social media and the digital era.

ANALISIS DAMPAK PENDAPATAN PER KAPITA DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA

Rahmawati, Ana, Kholifah, Nur, Jariyah, Ayyu Faizatul, Supatmiasih , Supatmiasih
Abstract: Knowing the economic condition of society is important to measure the success of a country's economic development. Per capita income, as the average income received by the population, is an indicator of economic welfare.… The relationship between per capita income, economic growth, and inflation reflects societal well-being. This study analyzes the impact of per capita income and inflation on economic growth in Indonesia from 1998 to 2023. The aim is to determine the effect of per capita income and inflation on economic growth, both partially and simultaneously. The results of multiple linear regression analysis show that per capita income and inflation significantly affect economic growth. Per capita income has a positive impact, while inflation significantly influences economic growth. This study recommends economic policies that consider the effects of per capita income and inflation to promote sustainable economic growth. The research uses a quantitative method with multiple linear regression analysis, using secondary data from BPS and the World Bank. The variables studied are economic growth (dependent variable), per capita income (independent variable X1), and inflation (independent variable X2). Data were collected from documents and annual reports, with validity from official sources and reliability tested over 26 years. Data analysis shows that independent variables affect the dependent variable by 50.9%. The results indicate that per capita income and inflation significantly influence Indonesia's economic growth. Economic policies should consider these two factors to achieve sustainable economic growth.  

PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP PRESTASI KERJA KARYAWAN PADA PT TRIMITRA AGRO JAYA KOTA PEKANBARU

Muhammad Zul Padri, Resti Riandi, Desi Susanti
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&#8230; 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.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA

Dolok Saribu, Alfriado Leonard Noprian, Keterina, Lolo Violenta, Sagala, Indah Cahya, Habibie, Muhammad
Abstract: Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service&#8230; vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes

THE CORRELATION BETWEEN STUDENTS INTERESTED IN WATCHING HARRY POTTER AND THE PHILOSOPHERS STONE BY J.K ROWLING MOVIES AND THEIR LISTENING COMPREHENSION

Megawati, Anisa Septia
Abstract: The principal purpose of this study was to find out; (1) Is there students interested  in watching Harry Potter and philosopher’s stone by J.K rowling movie (X) in their listening comprehension (Y), (2) Is there any correlation&#8230; orrelation between students‘ interested  in watching Harry Potter and the philosopher’s stone by J.K Rowling movie (X) to listening comprehension (Y). It was carried out to the class XI Science students of SMA Mutiara Palabuhanratu. In this research, a quantitative method is used with the Pearson product moment correlation study to answer the research problem. The population of this research is the students of SMA Mutiara Palabuhanratu class XI IPA for the academic year 2021/2022, totaling 30 students. The sample used is the total population. Tests and questionnaires were used to collect data. After getting the data, the researcher corrected and analyzed the test results. Data analysis using Pearson Product Moment Correlation. The results of the study indicate that the level of significance between the variables X and Y based on the results of the correlation value above rcount = 0.481 rtable (5%) (df = n-2 = 30-2 = 28) rtable = 0.374. So it is clearly stated that rcount is higher than rtable or 0.05 <0.374. The result of the correlation coefficient between the two variables is 0.481. That result indicated that there was a medium correlation between students’ interested s in watching Harry Potter movie and their listening comprehension. This statement was proved based on the result rxy was higher than the rtable (0,481 ≥ 0,374 in significant level 5%) it showed that the null hypothesis (Ho) “There is no relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is rejected and the alternative hypothesis (H1), “There is a positive relationship between students’ interested  in watching Harry Potter movie and their listening comprehension” is accepted.

PENGARUH KEPUASAN, KEPERCAYAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP LOYALITAS PELANGGAN PADA MARKETPLACE SHOPEE DI KECAMATAN MEDAN HELVETIA

Dolok Saribu, Alfriado Leonard Noprian, Dimas, Hesti Sabrina, Hery Syahrial, Haryaji Catur Putera Husman
Abstract: Technology is developing very rapidly and continues to change from year to year. Therefore, the latest digital marketing trends will continue to emerge which are adapted to the conditions and situations of that year, but&#8230; there are still some groups of people who do not understand the importance of digital trends, because competition for marketplaces or online shopping sites in Indonesia is currently getting tighter, the competition that is happening is not only from domestic shopping sites but also foreign ones that have entered the domestic market. This research aims to analyze the influence of satisfaction, trust and ease of use on customer loyalty in the Shopee marketplace in Dwikora sub-district, Medan Helvetia sub-district. This type of quantitative research with the independent variables used in this research is satisfaction, trust and ease of use and the dependent variable used is customer loyalty. The population used in this research is all people in Medan Helvetia sub-district. This research took samples using a purposive sampling method and there were 100 respondents who were deemed worthy of being research criteria. The research results show that partially and simultaneously satisfaction, trust and ease of use have a significant positive effect on customer loyalty.

Optimasi Seleksi Penerima Bantuan PIP di SD Negeri 017107 Kisaran Naga dengan Metode Naïve Bayes

Amanda Sari, Isma Kania, Nadia Oktasari
Abstract: This research aims to apply the Naïve Bayes method to determine the eligibility of receiving the Smart Indonesia Program (PIP) at the 017107 Kisaran Naga State Elementary School by analyzing 207 student data. The CRISP-DM&#8230; DM approach was used through six stages: business understanding, data understanding, data preparation, modeling, evaluation, and implementation. The variables analyzed included means of transportation, KPS and KIP recipients, worth a pip, reasons for eligibility, number of siblings, distance from home to school, and parents' income. The results showed that this method achieved 89% accuracy, 85% precision for the positive class, and 92% for the negative class. A total of 125 students (59.9%) were declared eligible to receive assistance, while 82 students (40.1%) did not meet the criteria. The Naïve Bayes method is effective in supporting decision-making for the provision of targeted educational assistance