E-Journal Universitas Al-Azhar
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ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 -2020
No full textThe focus of this research is to determine how the influence of operating cash flow and accounting profits of a company has an impact on stock returns on the Indonesia Stock Exchange BEI in 2018-2020 for investments in companies listed on the Indonesia Stock Exchange (BEI) in the manufacturing, food and beverage sectors. . A total of 27 businesses were selected as research subjects, and 10 businesses were selected as samples. SPSS 22 program, data were analyzed using the following methods: multiple linear regression, coefficient of determination test (R2), partial test (t), and simultaneous test
Pelatihan Pembuatan Surat Izin Usaha sebagai bentuk legalitas UMKM
No full textJelly Kelapa Kampung sub-district owners characterize East Binjai sub-district need a business license to get legality and legal protection from the government. However, Jelly Kelapa Kampung MSME business owners are still minimal in knowledge and mechanisms for making Business Identification Numbers (NIB) through Online Single Submission (OSS). This training activity aims to solve these problems by introducing, increasing knowledge, and assisting MSME owners Jelly Kelapa Kampung in making NIB through the OSS web. The implementation method used has 3 stages, namely socialization, training, and mentoring. The implementation of activities includes the submission of theory, making business licenses, and submitting business legality letters. The result of this activity is that the owner of Jelly Kelapa Kampung MSMEs shows increased knowledge about business legality and business registration into the OSS institution. Thus, MSME owners in Jelly Kelapa village get business protection, easy access to capital, empowerment from the government, and assistance for business developmen
Pengoptimalan Mangrove dalam upaya peningkatan kesejahteraan masyarakat Desa Pasar Rawa Kecamatan Gebang Kabupaten Langkat
No full textThe preservation of mangrove forests must always be maintained, because mangrove forests have biological, ecological and economic functions which are of course very beneficial for the survival of every living creature. Optimal use of mangrove forests will bring many benefits to the lives of communities around the coast of Pasar Rawa. Success in mangrove management will improve the welfare of the community around the coast of Pasar Rawa. In implementing this program, the method of giving lectures about optimizing mangroves is used in an effort to improve the welfare of the people of Pasar Rawa. The aim of this program is for partners to be able to improve the welfare of the people of Pasar Rawa
Transportation mode choice to campus study in the new normal era (case study: Al-Azhar University)
No full textThis research aims (1) to find out the types of transportation modes used by students in the new normal era (2) to find out the factors that influence students in choosing transportation modes in the new normal era (3) to identify the characteristics of students in choosing transportation modes in the new normal era. new normal. The method used in this research is a quantitative method with a deductive approach because the researcher tests general problems based on testing a theory consisting of variables in choosing transportation modes. Conclusions from this research were obtained The coefficient of determination (R square) is 0.612, which means the influence of the independent variables (health/environment, cost/cheap, speed, address of origin, monthly transportation costs, monthly transportation money, security, comfort, travel time, convenience, availability, pocket money per month, gender, vehicle ownership, semester, driver's license ownership) of the dependent variable (mode type) is 61.2%, it is known that the calculated F value = 3.449 with a significance level of 0.001<0.05, so it can be concluded that these variables affect the choice of transportation mode for Al-Azhar University Medan student
ANALISIS KUALITAS PRODUK, HARGA DAN WORD OF MOUTH TERHADAP MINAT BELI KONSUMEN PADA PRODUK MINUMAN MINYUM DI OUTLET JALAN BESAR TANJUNG ANOM MEDAN
No full textTujuan penelitian ini adalah untuk mengetahui pengaruh kualitas produk, harga dan word of mouth terhadap minat beli konsumen pada produk minuman Minyum. Sampel penelitian ini adalah konsumen yang membeli produk minuman Minyum berjumlah 96 sampel yang digunakan. Data yang digunakan adalah data primer. Metode statistik yang digunakan adalah analisis regresi linier berganda dengan pendekatan kuantitatif menggunakan uji asumsi klasik terlebih dahulu. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Kualitas Produk (X1) berpengaruh positif dan signifikan terhadap Minat Beli (Y), ditunjukkan dengan nilai thitung 2,041 > ttabel 1,98609 dengan signifikansi 0,008 < 0,05. Secara parsial Harga (X2) berpengaruh positif dan signifikan terhadap Minat Beli (Y), ditunjukkan dengan nilai thitung 3,009 > ttabel 1,98609 dengan signifikansi 0,006 < 0,05. Secara parsial Word of Mouth (X3) berpengaruh positif dan signifikan terhadap Minat Beli (Y), ditunjukkan dengan nilai thitung 2,696 > ttabel 1,98609 dengan signifikansi 0,008 < 0,05. Sedangkan secara simultan baik Kualitas Produk (X1), Harga (X2) dan Word of Mouth (X3) berpengaruh positif dan signifikan terhadap Minat Beli dengan nilai Fhitung 9,739 > Ftabel 2,70 dengan signifikansi 0,002 < 0,05
PERSPEKTIF GAYA KEPEMIMPINAN, STRESS KERJA, DAN LINGKUNGAN KERJA TERHADAP LOYALITAS KARYAWAN CV. SHUNDA SUMUT MEDAN
No full textPenelitian ini bertujuan untuk mengetahui pengaruh Gaya Kepemimpinan, stress Kerja dan Lingkungan Kerja Terhadap Loyalitas Karyawan pada CV. Shunda Sumut Medan. Sampel penelitian ini merupakan seluruh karyawan CV. Shunda Sumut Medan sebesar 35 karyawan. dalam penelitian ini menggunakan data primer, sedangkan metode penelitian melibatkan dua variabel yaitu dependen (Gaya Kepemimpinan, stress Kerja, Lingkungan Kerja) dan variabel independen (Loyalitas Karyawan). Metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik dan analisis regresi linear berganda. Hasil pengujian Gaya Kepemimpinan, stress Kerja dan Lingkungan Kerja secara parsial berpengaruh terhadap Loyalitas Karyawan, perusahaan CV. Shunda Sumut Medan. hasil penelitian menerangkan bahwa nilai thitung untuk variabel Gaya Kepemimpinan (X1) adalah sebesar 2,728 < ttabel 2.013 dengan nilai signifikansi 0.020 < 0.05, variabel Stress Kerja (X2) adalah sebesar 2,654 > ttabel 2.013 dengan nilai signifikansi 0.017 < 0.05. Sedangkan variabel Lingkungan Kerja atau (X3) adalah sebesar 2,575 > ttabel 2.013 dengan nilai signifikansi 0.001 < 0.05. Sedangkan secara simultan baik itu Gaya Kepemimpinan (X1), Stress Kerja (X2) dan Lingkungan Kerja (X3) terhadap Loyalitas karyawan perusahaan CV. Shunda Sumut Meda
Kewenangan BPSK dan BMAI dalam menyelesaikan sengketa asuransi Antara perusahaan asuransi dan pemegang polis asuransi
No full textDisputes can occur in various sectors, one of which occurs in the insurance sector. If there is a dispute or insurance dispute between the insurer and the insured, the parties to the dispute can choose to resolve the dispute they are experiencing through court/litigation or outside court/non-litigation. Dispute resolution that is resolved through court/litigation is regulated in Article 1266 of the Civil Code, and dispute resolution outside of court can be done through Alternative Dispute Resolution (ADR). Based on statutory regulations in effect until 2019, the LAPS established for disputes in the insurance sector is the Indonesian Insurance Mediation and Arbitration Agency (BMAI). One example of a dispute in the insurance sector that was resolved through alternative dispute resolution is the case of Decision Number 17/Pdt.Sus-BPSK/2021/PN Ll
Tindak pidana Cyber Pornografy dalam perspektif Undang-Undang Nomor 44 Tahun 2008 tentang Pornografi dan Undang-Undang Nomor 19 Tahun 2016 tentang Informasi dan transaksi elektronik
No full textOne of the negative impacts of technological progress is the spread of pornographic information, which has become a serious concern for all parties, including the government, law enforcement officials, practitioners and academics, as well as society in general. Pornography crimes most often occur in cyberspace by displaying photos, videos, stories and moving images. For example, the case involving a female YouTuber from Sidoarjo who was convicted of committing the crime of pornography in the Wates District Court Decision Number 23/Pid.B/2022/PN.Wat.
Regulations regarding cyber pornography in the provisions of Law no. 11 of 2008 concerning Information and Electronic Transactions and Law no. 44 of 2008 concerning pornography has complex legal regulations in Indonesia, but for cyber pornography there is no comprehensive regulation. The type of criminal act of pornography via electronic media which is regulated in Article 27 paragraph (1) of the ITE Law is a formal offense because the article only describes prohibited acts, such as every person intentionally and without the right to distribute and/or transmit and/or make it accessible. electronic information and/or electronic documents that contain content that violates decency. Meanwhile, the elements of the consequences of prohibited acts are not described in the article because the consequences of cyberporn crimes are personal offenses, meaning that the consequences cannot be measured objectively. Apart from that, Article 27 paragraph (1) of the ITE Law aims to protect individual rights or concerns a person's right to privacy, therefore this article is regulated as a formal offense, not a material offense. Meanwhile, the prohibition on the dissemination of pornographic content, including via the internet, in the Pornography Law is regulated in Article 4 paragraph (1). The judge's considerations in imposing a crime in decision case number: 23/Pid.B/2022/PN.Wat have taken into account both juridical and non-juridical facts. In choosing the charges, the judge also considered which charges were deemed most appropriate, namely the first charge, namely violating the provisions of Article 29 in conjunction with Article 4 paragraph (1) of Law no. 44 of 2008 concerning Pornography in conjunction with Article 64 paragraph (1) of the Criminal Code. The judge's application of law in the Wates District Court decision Number: 23/Pid.B/2022/PN.Wat is in accordance with the provisions of statutory regulation
PENGARUH INDEPENDENSI DEWAN KOMISARIS, KONEKSI POLITIK, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN INDEX BEI SUB KLASIFIKASI GROWTH/VALUE
No full textThis research investigates factors that influence corporate behavior in tax compliance by using a quantitative approach to analyze companies from various industries listed on the IDX Growth/Value sub-classification. The multiple linear regression analysis determines the strength and significance of relationship between the variables studied. The research population was taken from the IDXG30 and IDXV30 indices which contained 88 enterprieses from 2019 until 2021 with the amount of sample size of 45. The results of this research showed that the independence of the board of commissioners and political connections had a practical and a noteworthy impact on tax evasion. Meanwhile, size of firm, profitability and leverage demonstrate a strong and negative correlation with tax evasion. Overall, the factors studied show a significant influence on tax avoidanc
Pembuatan sabun cuci piring untuk rumah tanggga
No full textSei Sikambing C area, Medan Helvetia, Medan, North Sumatra, is where the Al Husna community lives. The group actively participates in various activities to improve the quality of life of its members and maintain their well-being in daily life. Pering laundry soap made from natural ingredients such as clay and whiting is essential for the community's economy. Since soap is used naturally by every household, it costs money. This research method uses the interview method and direct participation in experiments. The research aims to transfer knowledge regarding the manufacture of dish soa