Universitas Muhammadiyah Sorong: eJournal Collections
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2015 research outputs found
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Trade Credit to Improve Financial Performance of Industry in Indonesia
Get PDFThis research investigates the role of credit sales as an effective strategy for enhancing financial performance. The study aims to assess the impact of credit sales on financial outcomes, employing panel data regression with a fixed effect model as the analytical method. The results indicate that credit sales have a positive and statistically significant influence on the financial performance of companies. Specifically, firms with higher levels of credit sales show a significant effect on Return on Assets (ROA), while those with lower levels of credit sales demonstrate a notable impact on Return on Equity (ROE). Additionally, the study reveals that bank loans and financial risk significantly attenuate the relationship between credit sales and financial performance. These findings provide valuable insights for managers in formulating credit sales strategies to enhance financial performance. Furthermore, the research contributes to the advancement of knowledge in financial management, offering a reference point for future studies in the field
The Role of Workplace Environment in Shaping Workers' Innovative Behavior: Insights From Bibliometric Analysis
Get PDFThis study aims to analyze the role of the workplace environment in shaping innovative worker behavior. The method used in this research is a mixed method with a Literature Study (SLR) approach. The quantitative method in this research focuses on numerical or statistical data (e.g., number of publications, citation frequency, publication trends, and methodology trends). The qualitative method analyses the content of existing articles or literature (e.g., concepts, themes, and contexts underlying existing research). It identifies trends that may not be visible from mere numerical data. The data sources in this study were taken from the Scopus database and Google Scolar, which included the keywords “Workplace Environment” AND “Innovative Behaviour”. The study analyzed 79 articles published in reputable international journals from 2015-2023. The research found four main streams in the workplace environment and innovative behavior research: (1) a focus on individuals as agents of innovation, which dominated the 2015-2018 period; (2) an emphasis on the relationship between individuals and organizations that emerged in 2019-2020, where human resource management plays an essential role in supporting innovation; (3) attention shifted to organizations, focusing on collective innovation processes in 2021-2022; and (4); the most recent research (2023) again highlighted individuals as key catalysts of innovation, underlining the importance of the role of individuals in fostering creativity in the work environment. This study aims to analyze the role of the workplace environment in shaping innovative worker behavior. The method used in this research is a mixed method with a Literature Study (SLR) approach. The quantitative method in this research focuses on numerical or statistical data (e.g., number of publications, citation frequency, publication trends, and methodology trends). The qualitative method analyses the content of existing articles or literature (e.g., concepts, themes, and contexts underlying existing research). It identifies trends that may not be visible from mere numerical data. The data sources in this study were taken from the Scopus database and Google Scolar, which included the keywords “Workplace Environment” AND “Innovative Behaviour”. The study analyzed 79 articles published in reputable international journals from 2015-2023. The research found four main streams in the workplace environment and innovative behavior research: (1) a focus on individuals as agents of innovation, which dominated the 2015-2018 period; (2) an emphasis on the relationship between individuals and organizations that emerged in 2019-2020, where human resource management plays an essential role in supporting innovation; (3) attention shifted to organizations, focusing on collective innovation processes in 2021-2022; and (4); the most recent research (2023) again highlighted individuals as key catalysts of innovation, underlining the importance of the role of individuals in fostering creativity in the work environment.
Tax Avoidance, Financial Performance and Growth on Firm Value : Capital Structure as Moderation
Get PDFThis research aims to determine the impact of tax avoidance, financial performance, and growth on firm value with capital structure as a moderator. It is very important for companies to study ways to increase the value of the company in order to attract investor interest in investing capital and to enhance investor confidence. The high interest of investors of all ages in investing in the company's shares can be reflected in the company's good value. Financial ratios provide an overview of a company's condition and health, especially to external parties, one of which is investors. The population of this study consists of companies listed on the IDX in the cyclical and non-cyclical consumption sectors during the period from 2020 to 2023. There are 128 test samples using the purposive sampling method. The results of this study indicate that tax avoidance does not have an impact on the value of the company, which is considered to reflect the emergence of non-compliance by the company in fulfilling its obligations as a taxpayer. Meanwhile, financial performance and growth have an impact on the value of the company, as ROA and SIZE can reflect the movement of the firm value. The role of capital structure cannot moderate the influence of tax avoidance on firm value, whereas capital structure can moderate the influence of financial performance and growth on firm value. The results of this study concludes that investors and decision-makers needs to pay attention in financial ratio when evaluating a company.This research aims to determine the impact of tax avoidance, financial performance, and growth on firm value with capital structure as a moderator. It is very important for companies to study ways to increase the value of the company in order to attract investor interest in investing capital and to enhance investor confidence. The high interest of investors of all ages in investing in the company's shares can be reflected in the company's good value. Financial ratios provide an overview of a company's condition and health, especially to external parties, one of which is investors. The population of this study consists of companies listed on the IDX in the cyclical and non-cyclical consumption sectors during the period from 2020 to 2023. There are 128 test samples using the purposive sampling method. The results of this study indicate that tax avoidance does not have an impact on the value of the company, which is considered to reflect the emergence of non-compliance by the company in fulfilling its obligations as a taxpayer. Meanwhile, financial performance and growth have an impact on the value of the company, as ROA and SIZE can reflect the movement of the firm value. The role of capital structure cannot moderate the influence of tax avoidance on firm value, whereas capital structure can moderate the influence of financial performance and growth on firm value. The results of this study concludes that investors and decision-makers needs to pay attention in financial ratio when evaluating a company
The Compensation for Victims of Wrongful Shooting through Pretrial and Alternative Solutions in Indonesia
Get PDFThis study aims to analyze the mechanism for filing and providing compensation for victims of wrongful shootings in pretrial according to criminal procedure law in Indonesia and explore alternative solutions for victims who do not get the proper compensation.
The study method used is normative juridical, emphasizing a prescriptive nature because it solves society's legal problems. It is based on literature studies on primary legal materials such as laws, regulations, and court decisions and secondary legal materials such as journals and legal literature.
The novelty of the study lies in the discussion of compensation mechanisms for victims of wrongful shootings and alternative solutions that have not been the primary focus in previous studies. This study explored the effectiveness of pretrial procedures as a solution for victims of wrongful shootings by law enforcement officers, as well as analyzed existing legal mechanisms to identify and propose improvements to prevent similar incidents in the future.
The results show that victims of misfire can be compensated through the pretrial petition mechanism stipulated in KUHAP, Government Regulation No. 92/2015, and Ministry of Finance Decree No. 983/KMK.01/1983. However, the existing provisions still restrict the amount of compensation, which is often disproportionate to the victim's losses. Thus, alternative solutions that can be pursued include: (1) non-litigation settlement of cases through negotiation or mediation, (2) taking the criminal route by filing a lawsuit for deprivation of liberty and requesting compensation, and (3) filing a civil lawsuit based on unlawful acts (tort lawsuit).
This study concludes that the government needs to revise Government Regulation No. 92/2015 by removing the minimum and maximum compensation limits. The amount of compensation should be determined by the District Court Judge, considering the level of loss suffered by the victim. Thus, justice for victims of wrongful shootings can be realized more optimally
Urgency of Expanding the Meaning of State Financial Losses Based on Ecological Losses Resulting from Corruption in the Natural Resources Sector
Get PDFThis study aims to analyze the urgency of expanding the meaning of state financial losses by including ecological losses resulting from corruption in the natural resource sector based on an ecocentric approach.
This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach.
The novelty of this study lies in the use of an ecocentric approach in the concept of state financial loss, which asserts that natural resources are part of state wealth, so their damage due to corruption in the natural resource sector must be considered as state financial loss. However, this contradicts the current legal approach, which only recognizes “actual loss” based on Constitutional Court Decision No. 25/PUU/XIV/2016, thereby hindering the recognition of ecological losses as part of state financial losses.
The results of the study show that corruption in the SDA sector not only has an impact on state financial losses but also causes severe environmental damage. However, current law enforcement still uses an anthropocentric approach that only considers state losses in financial terms without including ecological damage caused by SDA corruption as part of state financial losses, so there is an urgent need to expand the meaning of state financial losses to include ecological losses.
The conclusion of the research suggests that incorporating ecological losses into the calculation of state financial losses ensures that criminal law enforcement holds corrupt actors accountable not only for financial aspects but also for environmental restoration, thereby supporting ecological justice and the sustainability of natural resources
WORDWALL SEBAGAI MEDIA PEMBELAJARAN ALJABAR DALAM MATEMATIKA BILINGUAL UNTUK SISWA SEKOLAH DASAR: WORDWALL AS A LEARNING MEDIA FOR ALGEBRA IN BILINGUAL MATHEMATICS FOR ELEMENTARY SCHOOL STUDENTS
No full textThis study aims to analyze the effect of using the Wordwall application as a learning medium in bilingual-based algebra mathematics learning at SD YPK 2 Immanuel Kampung Baru. This study used a qualitative descriptive method with data obtained through observation, documentation, and interactive quizzes. The research process included the preparation of bilingual materials, the implementation of learning using Wordwall, and data collection. The results showed that Wordwall was effective in increasing students' motivation, engagement, and understanding of algebra material. Based on the quiz results, active male and active female students showed high engagement and good understanding of algebra and English. Meanwhile, moderately active students, both male and female, showed moderate engagement with some obstacles in English mastery. The findings also revealed that the visual and audio features in Wordwall helped students with diverse language abilities to remain actively involved. This study concluded that the integration of gamification-based technology, such as Wordwall, can be an innovative approach to improving the quality of learning in the digital era
Media Informasi Virtual Tour 3D Kawasan Konservasi Mangrove dan Bekantan Kota Tarakan
Get PDFIn Tarakan City, there is a mangrove forest and proboscis monkey conservation area, which serves as a natural ecosystem where mangrove trees grow and various native fauna inhabit. So far, promotion has only relied on text and photos, which are not interactive. An interactive information medium, such as a 3D Virtual Tour, is a technology that can introduce tourist destinations more effectively. The application is designed using Unity Engine, 3ds Max, and Visual Studio Code to create scripts for the application. The Multimedia Development Life Cycle (MDLC) method is applied, consisting of six stages: concept, design, material collection, development, testing, and distribution, while UML (Unified Modeling Language) is used for documentation. A flowchart is also utilized to illustrate the application's process flow. The research results indicate that the virtual tour application represents the mangrove forest area and its objects as realistically as possible in 3D. This is evidenced by black box testing using the Likert scale, where 93.57% of 20 respondents provided positive feedback on the developed virtual tour application.Di Kota Tarakan terdapat Kawasan hutan mangrove dan bekantan yang merupakan ekosistem alami yang menjadi tempat tumbuhnya pohon-pohon bakau serta berbagai fauna khas daerah tersebut. Selama ini promosi hanya bersumber dari tulisan dan foto yang tidak interaktif. Media informasi yang interaktif berupa Virtual Tour 3D adalah salah satu teknologi yang dapat mengenalkan tempat-tempat wisata. Aplikasi dirancang menggunakan Unity Engine dan 3ds Max serta VisuaL Studio Code untuk membuat script coding pada aplikasi. Metode Multimedia Development Life Cycle memiliki enam tahapan diantaranya yaitu konsep, perancangan, pungumpulan bahan, pembuatan, pengujian, dan pendistribusian serta menggunakan UML (Unified Modelling Language) sebagai bentuk dokumentasi perancangan. Flowchart (Bagan Alir) juga digunakan untuk menggambarkan alur aplikasi dari setiap prosesnya. Hasil penelitian menunjukkan bahwa aplikasi virtual tour menggambarkan semirip dan senyata mungkin bentuk kawasan hutan dan objek di dalamnya dalam bentuk 3 dimensi hal ini dapat dilihat dari pengujian black box dengan skala likert menunjukkan sebesar 93.57% dari 20 responden memiliki respon bagus terhadap aplikasi virtual tour yang dibangun
Evaluasi dan Perancangan Model Bisnis Usulan Fibo School Menggunakan Business Model Canvas
Get PDFFibo School is a learning management system product based on Artificial Intelligence technology. Since its launch until now, the number of users of Fibo School products is still very low. The root causes of the low number of users are human resources, products, promotions, and processes and partnerships. One way to overcome these problems is to evaluate and design a proposed business model using the Business Model Canvas. The required data are existing business model data, customer profile data, and business environment data. Evaluation of the existing business model is done by analyzing 7 questions and SWOT analysis to get a proposed strategy. Some of the proposed improvements are focusing its market segmentation to private educational institutions in West Java Province and Special Region of Jakarta, creating materials and learner evaluations according to the curriculum, providing a variety of subscription packages, and building partnerships to help product development and marketing. In addition, a financial simulation was conducted to calculate the financial impact of the proposed business model changes. If an increase of 25 customers can be obtained in the first year after the implementation of the proposed business model, with a 20% increase in sales in the following year, then the business model change will provide an IRR value greater than the MARR of 11.30% and an NPV value greater than zero.Fibo School adalah produk sistem manajemen pembelajaran berbasis teknologi Artificial Intelligence. Sejak diluncurkan hingga saat ini, jumlah pengguna produk Fibo School masih sangat rendah. Akar permasalahan dari rendahnya jumlah pengguna adalah sumber daya manusia, produk, promosi, dan proses serta kemitraan. Salah satu cara untuk mengatasi permasalahan tersebut adalah dengan mengevaluasi dan merancang model bisnis usulan dengan menggunakan Business Model Canvas. Data yang dibutuhkan adalah data model bisnis eksisting, data profil pelanggan, dan data lingkungan bisnis. Evaluasi model bisnis eksisting dilakukan dengan menganalisis 7 pertanyaan dan analisis SWOT untuk mendapatkan usulan strategi. Beberapa usulan perbaikan yang dilakukan adalah memfokuskan segmentasi pasar ke lembaga pendidikan swasta di Provinsi Jawa Barat dan DKI Jakarta, membuat materi dan evaluasi peserta didik sesuai dengan kurikulum, menyediakan paket berlangganan yang bervariasi, dan membangun kemitraan untuk membantu pengembangan produk dan pemasaran. Selain itu, simulasi keuangan dilakukan untuk menghitung dampak keuangan dari perubahan model bisnis yang diusulkan. Jika peningkatan 25 pelanggan dapat diperoleh pada tahun pertama setelah implementasi model bisnis yang diusulkan, dengan peningkatan penjualan sebesar 20% pada tahun berikutnya, maka perubahan model bisnis akan memberikan nilai IRR yang lebih besar dari MARR sebesar 11,30% dan nilai NPV yang lebih besar dari nol
Evaluasi dan Perancangan Model Bisnis Kripik Bujangan dengan Business Model Canvas
Get PDFKripik Bujangan is one of the MSMEs from Bandung City which has been established since 2022 and sells various types of spicy chips typical of West Java. Kripik Bujangan has a sales target of 2000 packages for each month, but sales show a downward trend so that it cannot meet the target. The root of the problem that has been identified is from the aspects of people, process, product, promotion, and place. One way that can be done to overcome these problems is to evaluate and design a proposed business model for Kripik Bujangan using the Business Model Canvas framework. Some data required for this research are current business model data, customer profile data, and business model environment data. Evaluation of the current business model was carried out using 7 questions analysis and SWOT analysis. SWOT analysis is carried out for the entire canvas (big picture level), then an assessment is carried out by Kripik Bujangan. From the results of the SWOT analysis, a strategy design using the TOWS matrix was carried out to improve the company's business model which was then translated into the proposed Business Model Canvas. Some of the proposed improvements include expanding the reach of individual customers, adding marketplace channels (Shopee) and Indomaret in the Jakarta area, increasing the variety of flavors and product sizes, adding workers and adding to business support equipment. Furthermore, a financial simulation was conducted by calculating the estimated revenue and additional costs based on the proposed business model changes. The proposed business model changes are feasible to implement if sales increase by 10%.Kripik Bujangan merupakan salah satu UMKM asal Kota Bandung yang telah berdiri sejak tahun 2022 dan menjual berbagai jenis keripik pedas khas Jawa Barat. Kripik Bujangan memiliki target penjualan sebanyak 2000 kemasan untuk setiap bulannya, namun penjualan menunjukkan kecenderungan menurun sehingga tidak dapat memenuhi target. Adapun akar permasalahan yang berhasil diidentifikasi adalah dari aspek people, process, product, promotion, dan place. Salah satu cara yang dapat dilakukan untuk mengatasi permasalahan tersebut adalah dengan melakukan evaluasi dan perancangan model bisnis usulan pada Kripik Bujangan dengan menggunakan kerangka Business Model Canvas. Beberapa data yang diperlukan untuk penelitian ini, yaitu data model bisnis saat ini, data customer profile, dan data business model environment. Evaluasi model bisnis saat ini dilakukan dengan menggunakan analisis 7 questions dan analisis SWOT. Analisis SWOT dilakukan untuk seluruh kanvas (big picture level), kemudian dilakukan penilaian oleh pihak Kripik Bujangan. Dari hasil analisis SWOT kemudian dilakukan perancangan strategi menggunakan matriks TOWS untuk perbaikan model bisnis perusahaan yang kemudian diterjemahkan ke dalam Business Model Canvas usulan. Beberapa perbaikan yang diusulkan diantaranya yaitu memperluas jangkauan pelanggan individu, menambah channel marketplace (Shopee) serta Indomaret di wilayah Jakarta, menambah variasi rasa dan ukuran produk, adanya penambahan pekerja dan penambahan pada peralatan penunjang usaha. Selanjutnya, dilakukan simulasi finansial dengan menghitung estimasi pendapatan dan biaya tambahan berdasarkan usulan perubahan model bisnis. Usulan perubahan model bisnis ini layak diimplementasikan jika penjualan mengalami peningkatan sebesar 10%
Implementasi Metode Six Sigma Untuk Peningkatan Kualitas Air Minum Kemasan
Get PDFPT. Uwe Molino Luwuk is a company engaged in the production of glass bottled drinking water. However, the product often experiences defects such as inappropriate closures, packaging damage that causes leaks, and lack of precision in the cup sealer. This condition causes the product not to meet consumer expectations for quality. This research aims to reduce the level of defects in each production sub-process by determining the initial performance conditions (baseline) and targets to be achieved. Through the application of Six Sigma, it is hoped that it will be able to reduce process variability, so that product quality can be more consistent with decreasing defect rates. The research results show that the DPMO (Defects Per Million Opportunities) value which varies from 33.39 to 1,885.87 shows that there are fluctuations in production quality and based on the Sigma value, most of the production processes are at level 4 to 5 Sigma, which means overall production quality, overall quite good, achieving Sigma 5.48 defect levelPT. Uwe Molino Luwuk adalah perusahaan yang bergerak dalam produksi air minum kemasan gelas, Namun produk sering mengalami cacat seperti penutup yang tidak sesuai, kerusakan kemasan yang menyebabkan kebocoran, dan ketidakpresisian pada cup sealer. Kondisi ini menyebabkan produk tidak memenuhi harapan konsumen terhadap kualitas. Penelitian ini bertujuan untuk menurunkan tingkat kecacatan pada tiap sub-proses produksi dengan menetapkan kondisi awal kinerja (baseline) dan target yang ingin dicapai. Melalui penerapan Six Sigma diharapkan mampu mengurangi variabilitas proses, sehingga kualitas produk dapat lebih konsisten dengan tingkat cacat yang semakin menurun. Hasil penelitian menunjukkan bahwa nilai DPMO (Defects Per Million Opportuniti) yang bervariasi dari 33,39 hingga 1.885,87 menunjukan adanya fluktuasi dalam kualitas produksi dan Berdasarkan nilai Sigma, sebagian besar proses produksi berada di level 4 hingga 5 Sigma, yang berarti kualitas produksi secara keseluruhan cukup baik, dengan mencapai Sigma 5,48 tingkat kecacata