Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Determinants Of Labor Absorption In The Creative Economy Sector: A Case Study Of 34 Provinces In Indonesia
Get PDFLabor absorption is an important indicator in measuring the success of economic development, especially in fast-growing sectors such as the creative economy. This study aims to analyze the influence of the average wages of creative economy workers, education level, and internet use on labor absorption in the creative economy sector in 34 provinces in Indonesia during the period 2018 to 2021. In addition, this study also examines whether there are significant differences in the absorption of creative economy labor before and during the Covid-19 pandemic. The results of the study show that the average wage variable of creative economy workers has a negative and insignificant influence on labor absorption. Meanwhile, the level of education and internet use have a significant positive influence on the absorption of labor in the creative economy sector. In addition, there is a significant difference in the number of creative economy workers between before and during the Covid-19 pandemic, where during the Covid-19 pandemic the number of Creative Economy Workers decreased compared to before the occurrence of Covid-19
Positive Signals of Tax Incentives for Medium-sized Companies
Get PDFThis study aims to obtain empirical evidence of the effect of the Regulation of the Minister of Finance of the Republic of Indonesia Number 44/PMK.03/2020 concerning tax incentives for taxpayers affected by the corona virus pandemic on medium-sized companies. In addition, to obtain empirical evidence of the types of tax incentives that are most effective for medium-sized companies. This research uses descriptive qualitative methods by analyzing data as supporting data adjusted to field case studies. The results showed that: first, the most effective tax incentive program for medium-sized companies is the final income tax incentive PP No. 23 of 2018 borne by the Government because for small and medium companies this tax incentive can increase the company's cash inflow. Second, income tax article 21 incentives are not very effective because most employees have income below Non-Taxable Income. Third, the income tax article 25 reduction facility is only delaying so that the cash inflow received by the company during the utilization of this facility is only temporary. Fourth, tax exemption on dividends is a good signal for company managers and shareholders to immediately distribute dividends
Work Conflict and Work Stress: Effects on Employee Performance at PT Telkom STO Parepare
Get PDFThis research aims to determine whether work conflict and stress partially and simultaneously influence the performance of employees at PT Telkom STO Parepare. The sampling method used in this research is saturated sampling with a total of 35 samples. The analysis method used in this study is multiple linear regression analysis. The results of this study indicate that, partially, the Work Conflict variable (X1) shows a t-value > t-table value, namely 2.960 > 2.034, with a significance value of 0.006 < 0.05. This proves that the work conflict variable has a significant influence on employee performance. Meanwhile, the Work Stress variable (X2) also shows a t-value > t-table value, namely 2.281 > 2.034, with a significance value of 0.029 < 0.05. This indicates that the work stress variable has a significant influence on employee performance. Furthermore, the F-test shows that Work Conflict and Work Stress have a significant simultaneous influence on employee performance (Y), with an F-value of 50.606 > F-table value of 4.14, and a significance level of 0.000 < 0.05. Based on the results of this study, it can be concluded that there is a significant partial and simultaneous influence between work conflict and work stress on employee performance at PT Telkom STO Parepare
Impact Of Electronic Word Of Mouth On Purchase Intention Of Skintific Products Via Tiktok
Get PDFThis study aims to examine the influence of electronic word of mouth (eWOM) on purchase intention toward Skintific products on the TikTok platform. The primary objective is to analyze how consumer perceptions of information quality, information quantity, and information adoption derived from TikTok content can shape their intention to purchase skincare products. This research employs a quantitative method with a survey-based approach, using a structured questionnaire as the instrument for data collection. The questionnaire was distributed to TikTok users who had viewed or been exposed to Skintific-related content. The data were analyzed using multiple linear regression.
The findings reveal that information adoption has a significant positive effect on purchase intention, whereas information quantity does not significantly influence perceived information usefulness. These results suggest that the relevance, usefulness, and credibility of information are more critical than its sheer volume in influencing consumer decision-making. Moreover, the process by which users adopt information from TikTok plays a central role in shaping favorable perceptions that ultimately lead to purchase intention
The Effect of Firm Size and Public Accounting Firm Size on Audit Quality with Audit Fee as a Moderating Variable (Survey on Property and Real Estate Companies Listed on IDX in 2022–2024)
Get PDFThis study examines how company size and the size of the Public Accounting Firm (KAP) affect audit quality; the moderating variable is audit fees. The high complexity of reporting in the property and real estate industry, along with issues related to financial statement manipulation and delays, underpins this research. This study employs a quantitative method using Moderated Regression Analysis (MRA) on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The results show that audit firm size does not affect audit quality, but firm size does. Furthermore, there is no evidence that audit fees moderate the relationship between audit quality and firm or firm size. This study is expected to improve the quality of business governance and the effectiveness of external audits in the property and real estate industry
The Role of Managerial Accounting in Improving Efficiency and Profitability of SMEs: A Case Study of LKPs in Kampung Inggris Pare
Get PDFMicro, Small, and Medium Enterprises (UMKM) play a significant role in Indonesia’s economy, contributing 60.5% to the Gross Domestic Product (GDP) and absorbing around 96.9% of the workforce. Among the various sectors, Lembaga Kursus dan Pelatihan (LKP) in Kampung Inggris Pare has contributed to the development of the education sector, specifically in English language learning. Despite their importance, many LKP face challenges in managing finances, particularly in cost management and profitability. The lack of structured managerial accounting systems has hindered the ability of LKP to plan budgets, control operational costs, and set accurate course prices. This study aims to examine the role of managerial accounting in improving the efficiency and profitability of LKP in Kampung Inggris Pare. The research employs a qualitative approach using case studies to explore the challenges LKP face in managing costs and how managerial accounting can help address these challenges. Findings show that while many LKP still use traditional methods and face barriers in implementing effective accounting systems, those who have integrated managerial accounting practices have shown improvements in cost control and pricing strategies. This study highlights the importance of adopting managerial accounting to help LKP optimize cost management, set more accurate prices, and ultimately increase profitability. The results provide valuable insights for LKP managers, policy makers, and organizations aiming to improve financial literacy and managerial accounting practices in small businesses.
Keywords: Managerial accounting, UMKM, Kampung Inggris Pare, efficiency, profitabilit
Youtube And Film Viewing Among Students At Heritage Polytechnic, Eket: An Analysis
Get PDFThis study investigates the patterns, motivations, and implications of YouTube-facilitated Nollywood film viewing among students at Heritage Polytechnic, Eket. Employing a survey research design, data were collected from a representative sample of 357 students drawn from six purposively selected departments across three faculties. The study examined the extent of student engagement with YouTube, the factors influencing their preference for the platform over traditional film-viewing channels, and the implications of these viewing habits for the Nigerian film industry. Findings revealed that approximately 60% of students accessed YouTube daily or multiple times weekly, predominantly to watch full films and trailers, while interactive activities such as commenting and sharing were less common. Practical considerations, including affordability, ease of access, and content variety, emerged as the primary drivers of platform preference, whereas peer influence and educational motivations were less significant. The study also found that YouTube promotes cultural engagement, increases awareness of film quality issues, and provides opportunities for independent filmmakers, but simultaneously exposes students to unregulated and pirated content. Grounded in the Technological Acceptance Model and the Uses and Gratifications Theory, the research highlights the dual role of YouTube as both an enabler of accessible film consumption and a platform with potential challenges for content regulation. The findings underscore the need for filmmakers, regulators, and educational institutions to harness YouTube’s advantages while implementing strategies for content verification, media literacy, and industry sustainability
The Influence Of Human Resource Capacity And The Use Of Regional Property Information Technology On The Quality Of Financial Reports Through Regional Property Management
Get PDFThis study aims to analyze the influence of human resource capacity and the use of information technology on the quality of financial reports with the management of Regional Assets as a mediating variable. The background of the study is based on the important role of competent human resources and optimal utilization of information technology in realizing accountable regional asset management, which ultimately has implications for the quality of regional government financial reports. The research method uses a quantitative approach with a survey technique with PLS-SEM (SmartPLS 3.0). The study population amounted to 114 apparatus related to the management of BMD and the preparation of LKPD. A sample of 89 respondents was determined using the Slovin formula (e = 5%) and stratified random sampling based on roles (asset administrators, eBMD operators/preparers of Regional Government Financial Reports, and managers of Regional Assets in Situbondo Regency)
English As An Instrument of Economic Growth: A Systematic Literature Review
No full textThis study aims to examine the role of English as an instrument in economic growth in Indonesia through a Systematic Literature Review (SLR) approach. The literature selection process followed the PRISMA flow to ensure transparency and validity, and was supported by bibliometric analysis and visualization using VOSviewer software. The literature analyzed came from Google Scholar and Web of Science published between 2019-2025, with keywords focusing on the relationship between English language acquisition and economic growth. From the selection of the initial 100 articles, 9 relevant articles were obtained for further analysis. The results show that English proficiency contributes to four main aspects of economic growth, namely: (1) as a source of individual income through private courses, (2) as an essential skill in entrepreneurship and global business, (3) as a branding tool in the tourism sector, and (4) as a medium of communication with foreign investors. These findings reinforce the human capital theory that places language acquisition as a strategic asset for national economic competitiveness. This study concludes that English is an important instrument in supporting Indonesia's economic growth in the era of globalization
Design and Validation of an E-Learning Module for Organic Fertilizer Training Among Farmers
No full textThis study aims to analyze the validity of a training module on organic fertilizer management designed to improve farmers' knowledge. The development of the module was carried out through a systematic process, including literature review, field needs analysis, expert validation, and user readability testing. The training module was designed in a digital format using an e-learning approach to increase accessibility and flexibility in learning. Validation was conducted by subject matter experts and media experts using structured assessment instruments. The results showed that the content validity scores reached 87.62% for content, 86.67% for layout, and 90.77% for language aspects, indicating high validity from a material perspective. Meanwhile, media experts rated the module with scores of 88.19% for display, 86.81% for material, and 89.17% for functional aspects, confirming its feasibility in terms of usability and design. The results of the analysis concluded that the training module is highly valid and suitable for use in agricultural training programs. It has the potential to support the dissemination of knowledge on sustainable organic fertilizer practices and enhance the competency of farmers through digital learning