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    Pengaruh pendapatan asli daerah ,dana perimbangan , pengeluaran pendidikan terhadap indeks pembangunan manusia kabupaten sidoarjo

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    Abstract This study aims to analyze the influence of Regional Original Revenue (PAD), Balancing Funds, and Education Expenditures on the Human Development Index (HDI) in Sidoarjo Regency. The method used is a quantitative approach with secondary data from 2010 to 2021. Data analysis technique uses multiple linear regression with SPSS application. The results showed that Balancing Funds have a positive and significant effect on HDI, while PAD and Education Expenditures have a positive but insignificant effect. The coefficient of determination (R²) of 0.954 indicates that the three independent variables simultaneously explain 95.4% of the variation in HDI

    Analisis Penerapan Green Accounting dan Tekanan Stakeholder Terhadap Kualitas Sustainability Report (Studi Empiris Pada Perusahaan Go PUblic yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)

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    This study aims to analyze the influence of green accounting and stakeholder pressure on the quality of sustainability reports in publicly listed companies on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include green accounting and stakeholder pressure, which is proxied by investor pressure, employee pressure, consumer pressure, and environmental pressure. The dependent variable is the quality of the sustainability report. The research method used is quantitative with a multiple linear regression approach assisted by SPSS version 27. The sample was selected using a purposive sampling technique, resulting in a total of 132 observations. The results of the analysis show that green accounting, consumer pressure, and environmental pressure have a positive and significant effect on the quality of sustainability reporting. Meanwhile, investor pressure and employee pressure have no significant effect. These findings indicate that the implementation of green accounting principles, as well as external encouragement from consumers and the environment, are important factors in enhancing corporate transparency and accountability in sustainability reporting

    PERSEPSI PEMILIH PEMULA TERHADAP POLITIKUS PEMILU 2024

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    Penelitian ini bertujuan untuk mengetahui persepsi pemilih pemula terhadap politikus di media sosial menjelang Pemilu 2024. Pemilih pemula, khususnya Generasi Z, merupakan kelompok strategis karena memiliki jumlah yang besar dan keterikatan tinggi dengan media digital. Media sosial kini menjadi platform utama bagi politikus untuk membangun citra diri dan berinteraksi dengan calon-calon pemilih muda. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik purposive sampling. Informan terdiri dari tujuh pemilih pemula berusia 16–17 tahun di Kota Surabaya, yang diwawancarai secara mendalam. Hasil penelitian menunjukkan bahwa pemilih pemula menilai politikus yang aktif, relevan, dan komunikatif di media sosial sebagai sosok yang lebih dekat dan layak dipertimbangkan. Citra diri yang autentik dan sesuai dengan nilai-nilai Generasi Z dinilai lebih efektif dalam membentuk persepsi positif. Meskipun demikian, rendahnya literasi politik masih menjadi hambatan partisipasi aktif. Temuan ini memberikan implikasi penting bagi strategi kampanye politik, khususnya dalam memanfaatkan media sosial untuk menjangkau dan memengaruhi pilihan pemilih muda. Kata kunci: Pemilih pemula, persepsi, media sosial, Pemilu 202

    PENGARUH E-SERVICE QUALITY , CUSTOMER EXPERIENCE , DAN CUSTOMER SATISFACTION TERHADAP NIAT PEMBELIAN ULANG PADA PENGGUNA APLIKASI ALFAGIFT

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    This study analyzes the effect of e-service quality, customer experience, and Customer Satisfaction on the Repurchase Intention of Alfagift application users by Alfamart consumers. As technology advances and lifestyles change, Alfamart launched Alfagift as an online shopping platform to support its digital services. Increased use of e-commerce encourages repeat purchases that reflect trust and service quality, influenced by customer experience, electronic service quality, and Customer Satisfaction. With an associative quantitative approach and purposive sampling, data were collected through questionnaires and analyzed using SPSS.The F test results showed a significant simultaneous effect of the three variables on Repurchase Intention. However, the partial t-test only found e-service quality and customer experience to have a significant effect, while Customer Satisfaction was not significant. These findings confirm the importance of improving e-service quality and customer experience to encourage Repurchase Intentions on the Alfagift application

    Implementasi Kebijakan Uji Kendaraan Bermotor Gratis Di Dinas Perhubungan Kabupaten Bojonegoro

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    Motor vehicle testing has the function of checking important vehicle components. Bojonegoro Regency is an area that has implemented a free motor vehicle testing policy. Updated motor vehicle testing policy in an effort to make it easier for the public to carry out vehicle tests to improve road safety. The aim of the research is to determine the implementation of free motor vehicle testing in Bojonegoro Regency. The research method applies descriptive qualitative methods with data collection techniques in the form of observation, interviews and documentation. The techniques for determining informants used were purposive sampling and snowball sampling. Data validity techniques are obtained through triangulation. The data analysis technique uses the Miles and Huberman model, namely data collection, data condensation, data presentation and drawing conclusions. The results of this research indicate that the implementation of the Free Motor Vehicle Test in Bojonegoro Regency based on communication factors, resources, disposition or attitude of implementers, and bureaucratic structure can be said to have not been successful. This is because increased community participation has not yet been realized. Keywords: transportation; implementation; policy; motor vehicle testin

    ANALISIS PENERAPAN AKUNTANSI HIJAU, KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, DAN INOVASI PRODUK HIJAU TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

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    ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi hijau, kinerja lingkungan, inovasi hijau, dan ukuran perusahaan terhadap kinerja keuangan dengan corporate social responsibility sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan tenik uji asumsi klasik, analisis regresi linear berganda, dan moderated regression analysis yang diolah menggunakan SPSS. Data yang dianalisis berjumlah 636 data observasi dari 106 perusahaan manufaktur yang secara berturut-turut terdaftar di Bursa Efek Indonesia dan mengikuti program PROPER selama periode 2022–2023. Hasil penelitian menunjukkan bahwa akuntansi hijau dan ukuran perusahaan berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan dan inovasi hijau berpengaruh negatif signifikan. CSR terbukti memperkuat pengaruh positif akuntansi hijau dan ukuran perusahaan terhadap kinerja keuangan, tetapi memperlemah atau memperparah pengaruh negatif kinerja lingkungan dan inovasi hijau. Temuan ini menunjukkan bahwa strategi keberlanjutan belum sepenuhnya menghasilkan sinergi positif terhadap profitabilitas jika tidak disesuaikan dengan konteks kesiapan pasar dan efisiensi integrasi sumber daya perusahaan. Kata kunci: Akuntansi Hijau, Kinerja Lingkungan, Ukuran Perusahaan, Inovasi Produk Hijau, Kinerja Keuangan, Corporate Social Responsibilit

    MODERASI CORPORATE SOCIAL RESPONSIBILITY PADA GREEN INVESTMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR MANUFAKTUR PERIODE 2021-2023

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    Riset ini dimaksudkan guna mengetahui pengaruh yang ditimbulkan oleh Green Investment dan tata kelola terhadap kinerja keuangan dengan dimoderasi CSR pada industri manufaktur di BEI dalam kurun waktu 2021-2023. Penggunaan populasi dari riset ini adalah perusahaan manufaktur yang telah listing di BEI dimulai tahun 2021 hingga 2023 yang telah didapati sebanyak 241 perusahaan. Melalui populasi tersebut, sebanyak 56 sampel telah diperoleh dengan menggunakan teknik purposive sampling. Metode penelitian menggunakan Moderated Regression Analysis dan regresi linier berganda pada SPSS versi 30. Temuan penelitiannya adalah penerapan Green Investment berpengaruh signifikan negatif yang artinya dapat menurunkan kinerja keuangan. Komisaris independen tidak berpengaruh signfikan yang berarti tidak dapat memaksimalkan kinerja keuangan, sementara direksi berpengaruh signifikan positif yang berarti dapat memaksimalkan peningkatan kinerja keuangan. Adanya pengungkapan CSR, dapat lebih mengoptimalkan peran dari Green Investment dan direksi dalam hal memaksimalkan kinerja keuangan. Sebaliknya, pengungkapan CSR justru memperlemah komisaris independen dalam mencapai kinerja keuangan. Temuan ini dapat memberikan insight kepada perusahaan, investor dan masyarakat akan pentingnya keberlanjutan dan pemikiran kritis akan dampak operasional dari industri manufaktur. Kata Kunci: Kinerja Keuangan, Corporate Social Responsibility, Green Investment, Good Corporate Governanc

    Taat Kelola Badan Usaha Milik (BUMDes) Argo Mulyo di Desa Trawas Kabupaten Mojokerto

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    Village Owned Enterprises play a strategic role in sustainable rural development as both economic instruments and public service entities. This study aims to analyze the implementation of public sector governance principles in Village Owned Enterprises Argo Mulyo, Trawas Village, Mojokerto Regency. A descriptive qualitative approach was used, with data collected through observation, semi-structured interviews, and documentation, guided by the governance principles of public sector entities proposed by Bambang Irawan. The results show that Village Owned Enterprises has applied several key principles, including transparency, accountability, participation, efficiency, and legal compliance. These are reflected through community involvement in village meetings, regular financial reporting, and the use of basic performance indicators for each business unit. Institutional innovation is also evident in the adoption of Credit Agreement Letters and plans to develop integrated kiosks. However, limitations in digitalization and human resource capacity remain a challenge. The findings highlight the need for context-based institutional strengthening to achieve adaptive and sustainable governance in Village Owned Enterprises. Keywords : Village, Governance, Village Owned Enterprise (VOE

    Pengaruh Efektivitas Penerapan E-Performance terhadap Kinerja Aparatur Sipil Negara (ASN) di Dinas Perhubungan Kota Surabaya

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    This study aims to examine the effectiveness of e-performance implementation on the performance of the State Civil Apparatus (ASN) at the Surabaya City Transportation Agency. The focus of the problem lies in the effectiveness of e-performance and ASN performance at the Surabaya City Transportation Agency. This quantitative research employs the Effectiveness variable (X) as an independent variable, referring to Duncan's theory (1973). The employee performance variable (Y), as the dependent variable, refers to the theoretical approach of Bernardin (2012). This study employed a quantitative methodology, collecting data via questionnaires and documentation. The population comprised 236 State Civil Apparatus from the Surabaya City Transportation Agency, with a sample of 142 respondents determined based on the Issac and Michael table. The results show that the effectiveness of the application of e-performance has a positive and significant influence on the performance of ASN at the Surabaya City Transportation Agency. The results of the t-test show that the significance value is 0.000 (p t-table 1.977). The coefficient of determination test yields an R-squared value of 0.602. That indicates that the variable effectiveness of e-performance implementation can explain and contribute an influence of 60.2% to the ASN performance variable

    Evaluasi Penerimaan Teknologi Telemedicine Dengan Model UTAUT 2 (Studi Kasus Aplikasi Alodokter)

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    The use of the internet is no longer limited to communication or entertainment but has expanded into all areas of life. One such technology is telemedicine, which includes consultations via chat or video, the transmission of medical data, and remote health monitoring. According to the 2022 KIC survey, the Alodokter app has become one of the most popular telemedicine service platforms since its launch in 2013, offering features such as online consultations, scheduling offline consultations with doctors, laboratory tests, health articles, and an online pharmacy called Aloshop. However, the adoption of telemedicine services in Indonesia is not yet widespread, as some users doubt doctors' ability to diagnose illnesses virtually and there is a lack of digital literacy regarding telemedicine technology. As a result, many areas still struggle to access timely and accurate medical services, leading to delayed early diagnosis and management of chronic conditions. The objective of this thesis is to evaluate the adoption of telemedicine technology using the UTAUT 2 model on the Alodokter app. The analysis was conducted using the PLS-SEM method. The sample for this thesis consisted of 483 respondents selected using purposive sampling techniques. The results show four variables that have a significant effect on Behavioral Intention, namely Performance Expectancy, Social Influence, Habit, and Trust. Five other variables namely Effort Expectancy, Facilitating Conditions, Price Value, Hedonic Motivation, and eHealth Literacy proved to have no significant effect. Moderation tests showed that age and gender did not moderate the relationship between constructs significantly

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