78 research outputs found
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Pengembangan Diri: Self-Development
No full textBuku Pengembangan Diri adalah jenis buku yang sangat luas cakupannya dan bertujuan untuk membantu pembaca meningkatkan berbagai aspek kehidupan mereka. Mulai dari keterampilan interpersonal, manajemen waktu, pengembangan karir, hingga kesehatan mental dan spiritual, buku-buku ini menawarkan panduan, tips, dan strategi untuk mencapai potensi maksimal.Buku pengembangan diri adalah alat yang sangat berharga untuk membantu Anda mencapai potensi maksimal. Dengan memilih buku yang tepat dan menerapkan ilmunya dalam kehidupan sehari-hari, Anda dapat mengalami pertumbuhan pribadi yang signifikan.
 
Analysis of Factors Influencing Procurement Fraud in Government Agencies Environment (Case Study at Regional Apparatus in “XYZ” Regency)
Full text linkThis study aims to examine factors such as the Quality of the Procurement Committee, Goods/Services Procurement Systems and Procedures, Goods/Services Procurement Ethics, and Goods/Services Procurement Environment against Fraud in the Procurement of Goods/Services in Government Agencies. The research method used in this study is a quantitative method. The population in this study was the Head of Service, Treasurer, and Head of Sub-Division of Finance, and the sample in this study was the Regional Work Unit in “XYZ” Regency. The source of the data used in this research is the main/primary data obtained directly from the questions/statements (questionnaires) distributed to the respondents. The data analysis method used in this study is the Statistical Program for Social Science (SPSS) to test the four hypotheses proposed in this study. The results of this study indicate that systems and procedures are proven to have a positive influence on procurement fraud in government agencies, while the quality of the Procurement Committee, Procurement Ethics, and the Procurement Environment are not proven to have a positive effect on procurement fraud in government agencies.
 
Implementasi Balanced Scorecard sebagai Pengukuran Kinerja Rumah Sakit Ibnu Sina Pekanbaru
Full text linkThis research is a quantitative study that aims to determine how the implementation of Ibn Sina Hospital performance measurement with the balance scorecard approach. This study uses primary and secondary data obtained through the company's financial statements and questionnaires filled out by employees and patients. Performance from a customer perspective measured by customer satisfaction indicators measured in the current year shows the level of customer satisfaction in the "Very Satisfied" category with a score of 63%. The performance of the Financial perspective of the four indicators has "Fairly Good" results because the results of the NPM Ratio have increased results, namely by 0.10%, ROI has decreased results, namely by 0.04%, the performance of the Effectiveness Ratio has decreased by 8.72%, and the Efficiency ratio has decreased by 8.85%. The overall performance of the Internal Business perspective can be said to have "poor" results because BOR has an average value of 40.73%, ALOS Ratio with an average of 2 days, BTO Ratio with an average of 52 times, TOI Ratio with an average of 7 days, NDR Ratio shows an average of 12.85%, and GDR shows a decrease of 2.70%. The performance of the learning and growth perspective as a whole can be said to have "good" results with a score of 84%
Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022)
Full text linkEach sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR, GAAP ETR, LRC ETR, and TAXPLAN. The method used in this research is quantitative description. The results of the analysis show that there are differences in tax avoidance practices carried out by each sector. The findings of this research also show that, compared to other industries studied using the BTD proxy, the property and real estate industry has the lowest tax avoidance, while the research results tested with Cash ETR, Current ETR, GAAP ETR, LRC ETR, and TAXPLAN showed different results where the Property and Real Estate Sector carried out greater tax avoidance practices in the five year research period
Building Marketing Communication Mix to Increase Consumer Loyalty Oppo Mobile Phones of Students of STIE Dharma Putra Pekanbaru
Full text linkThis study aims to determine the effect of marketing communication mix on the loyalty of Oppo mobile phone consumers among STIE Dharma Putra Pekanbaru students. The marketing communication mix variables consist of Advertising, Sales Promotion, Personal Selling, Public Relations, and Direct and Digital Marketing. The population in this study were STIE Dharma Putra Pekanbaru students and used a judgmental sampling technique totaling 42 respondents. The results of the study showed that the variables of advertising, Sales promotion, Personal Selling, Public Relations, and Direct and digital marketing had a partial effect on Oppo Mobile Phone Consumer Loyalty and the Marketing Communication Mix Variable had a simultaneous effect on Consumer Loyalty. The results also showed that the contribution of the marketing mix influenced Oppo Mobile Phone Consumer Loyalty by 54.8%, the rest was influenced by other variables not examined in this study
Business Strategy Analysis in Increasing Sales of Dates in Bandar Lampung
Full text linkThis research aims to analyze the impact of business strategies on increasing date sales in the city of Bandar Lampung. The study uses a quantitative method with a descriptive approach to identify the strategies implemented by date sellers and their influence on consumer purchasing decisions. Data was collected through direct observation, interviews with date shop owners, and sales data from date shops in Bandar Lampung over a specific period. The results show that date sales significantly increased during the month of Ramadan compared to other months. However, other factors such as pricing, promotions, and marketing strategies also play a crucial role in influencing consumer purchasing decisions. This research provides recommendations for business owners to focus more on product diversification and marketing innovations to boost sales throughout the year, not just during Ramadan
The Influence of Human Resource Competence and the Use of Information Technology on the Quality of BUMDES Financial Reports
Full text linkThis research aims to empirically prove the influence of human resource competence and the use of information technology on the quality of financial reports. The population in this study were all BUMDes supervisors in Lampung province totaling 212 BUMDes units. The sample for this research was 138 people who supervise BUMDes. This research method uses quantitative methods. The data analysis technique for this research uses multiple linear regression analysis and analysis tools using SPSS 25. The results of human resource competency and the use of information technology partially influence the quality of BUMDes finansial
Pengaruh Gender Keberagaman Dewan Komisaris, Risiko Komite Manajemen, Leverage Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko Perusahaan
Full text linkThis research is a quantitative study which aims to determine the This research aims to determine the influence of gender diversity of the board of commissioners, risk management committee, leverage and firm size on enterprise risk management disclosures in insurance companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The method used in this research is purposive sampling with a population of 18 companies and a sample of 17 companies. The data analysis method used is quantitative analysis, namely using Panel Data Regression analysis starting from descriptive statistical analysis, classical assumption testing, selection of panel data regression models, and hypothesis testing with the help of the EViews 12 computer program. The results of the research F test show the variable gender diversity of the board of commissioners , risk management committee, leverage and firm size simultaneously influence enterprise risk management disclosure. From this research, a coefficient of determination was obtained of 0.173516, which means that 17.35% of disclosure is explained by the gender diversity variables of the board of commissioners, risk management committee, leverage and firm size. And 82.65% is explained by other variables outside the model. Based on the t test results, the leverage variable has a negative and significant effect on enterprise risk management disclosure. Meanwhile, the gender diversity variables of the board of commissioners, risk management committee and firm size have no effect on enterprise risk management disclosure
Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt
Full text linkThis research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.
 
Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya
Full text linkAbnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees