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Pengaruh Jumlah Anggota Komite Audit, Frekuensi Pertemuan Komite Audit, Objektivitas Audit Internal, dan Kualitas Audit Eksternal terhadap Manajemen Laba Riil
Get PDFThe company was founded to achieve profit or profits. The company will try to run the business as best as possible to attract various parties that can later provide significant benefits to the company. Companies that have good financial
performance can certainly attract investors to invest in the company and make it easier for companies to owe creditors, for example, banks. In order to expedite the company's strategy to have good financial performance, companies can carry out earnings management actions, one of which is through real earnings management. This study took a sample of 53 companies in the consumer goods industry sector
which were listed on the Indonesia Stock Exchange in 2021. This study used descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to see how much influence the independent variables have on the
dependent variable. In this study revealed that the objectivity of internal audit has a negative and significant effect on real earnings management in the companies used as research samples. The existence of an in-house Chief Audit Executive (CAE) can reduce the level of real earnings management because the in-house CAE is considered to know
more about all the problems that occur in the company so that they can solve problems better. While the number of audit committee members, the frequency of audit committee meetings, and the quality of external audits do not have a
significant and negative effect on real earnings management in the companies that were sampled in this study
Mediation of “AKHLAK” corporate culture and affective commitment on the effect of inclusive leadership on employee performance
Get PDFResearchers and practitioners have claimed that leadership, culture, and employee commitment are important
elements of an organization’s success in the business world. The main objectives of this article are to analyze: 1)
the mediating role of "AKHLAK" corporate culture on the effect of inclusive leadership on affective commitment
and employee performance; 3) analyze the role of mediating affective commitment to the influence of inclusive
leadership and corporate culture "AKHLAK" on employee performance. The research sample was 135 permanent
employees at three BUMNs in the Madiun area, East Java, Indonesia. Data analysis used SPSS version 24, Smart
PLS, and the online Sobel test. The test results show that: 1) "AKHLAK" corporate culture as a partial mediation of
the influence of inclusive leadership on affective commitment; 2) "AKHLAK" corporate culture does not mediate
the effect of inclusive leadership on employee performance, because the direct effect of "AKHLAK" corporate
culture on employee performance is not significant; 3) affective commitment as a full mediation of the influence
of inclusive leadership on employee performance; 4) affective commitment as a full mediation of the influence of
corporate culture "AKHLAK" on employee performance
Formulasi Nutrasetikal Permen Jeli dari Lempuyang Gajah (Zingiber Zerumbet L.) untuk Menambah Nafsu Makan Anak
No full textThe problem of eating disorders in children can cause health problems, so a strategy is needed for feeding
children, one of which is herbal lempuyang. Gummy candy is a soft, jeli-like confectionery product that has an attractive color, smell, taste, and shape and is easy to chew. The purpose of this study was to make a nutraceutical formulation of gummy candy from lempuyang gajah and find out its benefits in increasing children's appetite. This research is experimental, with pre- and post-test designs. Lempuyang Gajah gummy candy is made with three formulations: 25 gram, 20 gram, and 15 gram. The three formulations were tested on respondents aged 6–10 years in each gramoup of 10 children for 1 week. The selection of respondents was based on the inclusion and exclusion criteria. Measuring the increase in appetite is proven by measuring the increase in weight of the child after treatment. According to the results of this study, the three formulations have a yellowish color, smell like candy, a sweet taste, and are solid and chewy. Giving lempuyang gajah gummy candy at levels of 25, 20, and 15 gramams is proven to increase body weight, but only at levels of 25 gramams does it give statistically significant results with a p-value of 0,000. Improvements in children's appetite were measured by interviews with the parents of respondents about their children's eating habits. The result was an increase in children's appetite in the gramoup with 25 gramams of lempuyang, with a significant value of 0,016
Pengaruh Persepsi, Motivasi, dan Pertimbangan Lapangan Kerja Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karier Sebagai Akuntan
Get PDFThis study aims to identify and test: 1) The influence of perception on the interest of accounting students in choosing a career as an accountant, 2) The influence of
motivation on the interest of accounting students in choosing a career as an accountant, 3) The influence of employment considerations on the interest of accounting students in choosing a career as an accountant. This study used a population of students majoring in accounting at Catholic University in Surabaya and a data sample of 100 respondents. The research approach used is a quantitative approach with survey methods and the sampling technique used is simple random sampling. Sample collection is carried out by distributing questionnaires in the form of google form links. The testing and data analysis tool used in this study is the SPSS (Statistical Product and Service Solution) statistical program version 29. The results showed that perceptions and considerations of employment affect the
interest of accounting students in choosing a career as accountants while motivation does not affect the interest of accounting students in choosing a career as accountants
Penerapan rapid application development dalam rancang bangun sistem peminjaman aset PT Ukirama Solusi Indonesia
Get PDFAset merupakan suatu fasilitas yang digunakan untuk meningkatkan produktivitas perusahaan. Penggunaan aset pada perusahaan perlu dilakukan pencatatan untuk menghindari kemungkinan terjadinya kerusakan maupun kehilangan aset pada perusahaan. Proses pencatatan ini tentunya akan sangat memberatkan jika dilakukan secara konvensional.
Oleh sebab itu, perusahaan membutuhkan suatu sistem yang dapat mencatat peminjaman serta pengembalian aset. Untuk membangun sistem yang bersifat customized lazimnya membutuhkan waktu yang cukup lama, yakni sekitar 180 hari. Dalam hal ini, untuk membangun sistem peminjaman aset, diperlukan suatu model rancang bangun sistem yang
yang lebih cepat dan applicable. Sistem peminjaman aset ini dirancang dan dibangun dengan menerapkan model Rapid Application Development (RAD). Penerapan model RAD pada sistem peminjaman aset ini diuji coba menggunakan metode Blackbox Testing. Penelitian yang telah dilakukan
menunjukkan bahwa model RAD mampu mempercepat tahap
pembangunan sistem dimana proses pembangunan berlangsung selama ± 60 hari kerja dengan pengerjaan 5 jam/hari. Selain mempercepat tahap pembangunan sistem, model RAD juga menghasilkan sistem dengan fungsionalitas yang baik dan sesuai dengan requirement yang telah disusun bersama user. Hal tersebut ditunjukkan dari hasil pengujian sistem dengan
feedback 100% berhasil
PERANCANGAN DAN IMPLEMENTASI WEBSITE DENGAN KONSEP UI/UX UNTUK MENGOPTIMALKAN MARKETING PERUSAHAAN
Get PDFSalah satu media pada era teknologi yang seringkali digunakan untuk membagikan informasi adalah melalui website. Melalui gagasan tersebut, jurnal ini secara khusus membahas terkait perancangan dan implementasi website untuk PT. Surya Agung Tehnik Utama dengan mempertimbangkan konsep UI/UX dan penerapannya dalam digital marketing. Upaya ini didasarkan atas permasalahan yang dihadapi perusahaan dimana tampilan pada website sebelumnya yang belum terlengkapi secara maksimal dan hanya dapat menampilkan informasi kontak perusahaan saja. Sehingga melalui penelitian ini diharapkan dapat membantu mengatasi permasalahan tersebut. Metode yang digunakan terdiri dari observasi, wawancara, studi literatur, dan perancangan. Website kemudian diimplementasikan dengan bahasa pemrograman HTML, CSS, Javascript, dan menggunakan framework Bootstrap. Hasil yang diperoleh bahwa website cukup membantu dalam menjawab permasalahan dan permintaan dari perusahaan. Melalui metode yang telah disusun, diharapkan website dapat membantu meningkatkan nilai perusahaan, banyaknya pembelian, dan memudahkan interaksi antara perusahaan dan pelanggan. Website ini dipublikasikan melalui nama domain website resmi perusahaan dan adapun pengaturan untuk bagian maintenance
PENINGKATAN KUALITAS HIDUP MASYARAKAT DENGAN PENINGKATAN SADARAN AKAN PENTINGNYA KESEHATAN DI KELURAHAN BENDUL MERISI
Get PDFLatar belakang diadakannya program pengabdian Masyarakat adalah untuk meningkatkan
kesadaran dari masyarakat terutama lansia akan pentingnya Kesehatan. Kesehatan merupakan
hal yang penting, terutama bagi kelompok lansia yang telah mengalami penurunan kekuatan
fungsi organ tubuh. Oleh karena itu, kesadaran diri merupakan kunci untuk meningkatkan
kualitas kesehatan pribadi. Diri Sendiri pada dasarnya merupakan individu yang bertanggung
jawab atas kesehatan diri. Peningkatan kesadaran harapannya akan membantu Masyarakat
(lansia) untuk lebih peka akan kesehatan diri, dan berupaya untuk mengantisipasi atau
menanggulangi penyakit, seperti hipertensi, asam urat, kolesterol, dan diabetes. Metode yang
dipergunakan dalam pengabdian masyarakat ini adalah penyuluhan Kesehatan dengan cek
kesehatan dan peyuluhan berdasarkan hasil cek Kesehatan. Hasil dari program pengabdian
masyarakat ini, yaitu para peserta (lansia) mengetahui kondisi kesehatan terkini, dan dapat
mengantisipasi semakin parahnya penyakit yang diderita
PENGARUH FOTO PRODUK, CUSTOMER REVIEWS, CUSTOMER RATINGS, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA SHOPEE FOOD (Studi Pada Mahasiswa/I UKDC)
Get PDFThe development of E-Commerce in Indonesia is moving so fast that we can shop for anything through E-Commerce. Making transactions online is now the right choice because it makes it easier for us to buy a product and save time because there is no need to go to a store or to a shopping place. The purpose of this study is to determine whether product photos, online customer reviews, online customer ratings, and prices affect purchasing decisions at Shopee Food (study on active UKDC students). This research is quantitative research by distributing questionnaires online using google formular, using purposive sampling method. The research sample is students of Darma Cendika Catholic University who have used shopee food application services. The results of data analysis show that all question items for each variable are declared valid with r count> r table of 0.1966, all variables are declared reliable with a Cronbac'h Alpha value> 0.60. The results of the P-P Plot normality test show that the data used in the study are normally distributed. The results of the multicollinearity test do not show multicollinearity between the independent variables in the regression model with a value> 0.10 or VIF < 10. The results of the heteroscedasticity test show that there are no symptoms of heteroscedasticity in the regression model because it does not form a clear pattern and the distribution of points above and below the number 0 on the Y axis. The results of the multiple linear regression equation in this study are Y = 0.555 + 0.238 X1 + 0.140 X2 + 0.213 X3 + 0.238 X4. The magnitude of the influence of product photos, customer reviews, customer ratings, and prices on purchasing decisions on shopee food (study on active UKDC students) based on Adjusted R-Square is 71.3%. The t test results show that product photo, customer review, customer rating, and price variables in this study have an significant effect on purchasing decisions with a sig value <0.05
PENGARUH BUDAYA KERJA, MOTIVASI, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA HOTEL GUNAWANGSA MERR SURABAYA
Get PDFThe Indonesian economy, which is starting to gradually return to normal after the pandemic, has made industries in Indonesia start to run normally again. The tourism and hospitality industry is no exception. Especially after the social restriction regulations were lifted, the tourism sector returned to normal because outdoor activities were no longer restricted. Likewise in the city of Surabaya. Activities that have returned to normal after Indonesia's
recovery from Covid 19 have made the tourism industry in Surabaya return to normal. With an increase in the number of hotels in Indonesia, jobs for the tourism industry will
automatically increase as well. Therefore, companies in the tourism industry are also trying to improve their performance so that they are not unable to compete with other hotels. Hotel Gunawangsa MERR Surabaya is no exception. Hotel Gunawangsa MERR is a 3-star hotel in
Surabaya. Located on Jl. Raya Kedung Baruk No 96 Surabaya, this hotel is located in a strategic location. Due to the increasingly fierce competition, the Gunawangsa MERR
Surabaya hotel inevitably has to improve their performance to be able to survive in the competitive hotel industry.
This research is a quantitative research with data collection techniques using questionnaires that are distributed directly. Researchers used the saturated sample method. The sample in this study were all permanent employees of the Gunawangsa MERR Surabaya hotel, totaling 35
people. The research data was processed using SPSS version 22. Results of data analysis showed that all statement items used in this study were declared valid with r count > r table with a value of 0.3338. All variables are declared reliable with a Cronbach's alpha value > 0.60. The results of the normality test also show that the data used
in the study are normally distributed. The results of the multicollinearity test also show that there are no symptoms of multicollinearity between the independent variables with a tolerance value of 10. The results of the heteroscedasticity test also do not show the occurrence of heteroscedasticity symptoms because in the regression model there is no clear pattern and the distribution of points above and below the number 0 on the Y axis. The results
of the multiple linear regression equation in this study are Y = 1.362 + 0.508 X1 + 0.217 X2 + 0.628 X3, the magnitude of the influence of work culture, motivation, and workload on the performance of Hotel Gunawangsa MERR Surabaya employees. The results of the t test show that 1) work culture had significant effect to employee performance with t count 3.036> 2.039 and a significance of 0.005 <0.05, 2) motivation had significant effects to employee
performance with t count 2.466> 2.039 and a significance of 0.020 2.039 and a significance of
0.001 <0.05
PENGARUH BRAND IMAGE, KEPERCAYAAN, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN KONSUMEN MEMILIH KOPERASI SEKAWAN MAJU SURABAYA
Get PDFThe purpose of this study was to determine the effect of brand image, trust and service quality on consumer decisions in the Sekawan Maju Cooperative, Surabaya. This study used a questionnaire method to 75 respondents from the Sekawan Maju Cooperative Surabaya customers who were obtained using a
purposive sampling method. The type of research used is quantitative research. Quantitative research is a research method based on concrete (positivistic) data, research data in the form of numbers that will be measured using statistics as a means of calculating calculations related to the problem under study to produce a conclusion.
Based on the results of data processing, it shows that the validity and reliability tests of all questions have proven valid and reliable. The results of the classical assumption test show that this study is normally distributed and free from multicollinearity. The results of the multiple linear regression equation show that the variables Brand Image, Trust and Service Quality are constant on consumer
decisions. The t test shows that the variables Brand Image, Trust and Service Quality have a significant effect on consumer decisions. The results of the F test show that the variables Brand Image, Trust and Service Quality simultaneously have a significant effect on Consumer Decisions. Meanwhile, based on the test results of the coefficient of determination, the value of Adjusted R Square (Adjust R 2) is 0.565 or 56.5%. Which means the remaining 43.5% is influenced by other variables outside of this study. The results of this study are expected to provide insight into how brand image, trust, and service quality can influence consumer decisions in choosing products
or services. In the context of increasingly fierce market competition, in-depth understanding of consumer behavior is a strategic key for companies to strengthen their brand position and increase the attractiveness of products or services. The findings of this study can provide guidance for marketing and brand management practitioners to develop strategies that are more effective in enhancing brand image, strengthening consumer trust, and improving service quality. In addition, this research can also contribute to the development of theory and knowledge in the field of consumer behavior and marketing. However, this study also has limitations, including limitations in generalizing the results of the study due to the focus on a particular sample and the time limit of the study