Medikonis

STUDI EMPIRIS EDUKASI MANAJEMEN BENCANA TANAH LONGSOR DI KABUPATEN BANJARNEGARA

Lustono Lustono — 2024-01-31

ABSTRACT

Landslides are a serious threat to the community in Banjarnegara Regency, Indonesia. The mountainous topography is one of the main factors contributing to the occurrence of landslides. To reduce the impact of this disaster, an effective approach through education related to landslide disaster management is crucially needed. This research aims to investigate the results of education on landslide disaster management in Banjarnegara Regency.

This research uses interview methods with community leaders, village officials, and government representatives who are related to the experience, perception, and actions concerning the implemented education program in Banjarnegara Regency. The analysis method involves steps such as data transcription, identification of themes, and analysis to understand the messages conveyed in the data.

The results of the research show that there has been an increase in knowledge and awareness of the community after participating in the education program. The informants demonstrate a better understanding of the dangers of landslides, prevention measures, and emergency actions to be taken during and after a landslide disaster.

MENINGKATKAN MINAT BERWIRAUSAHA MELALUI E-COMMERCE, EKSPEKTASI PENDAPATAN DAN MODAL USAHA PADA MAHASISWA PERGURUAN TINGGI DI BANJARNEGARA

Siti Maesaroh — 2024-01-31

ABSTRACT

The imbalance between the number of jobs and the growth of the productive age population which bring out unemployment, and bachelor graduates contribute 14 percent of it. The research were held in STIE Tamansiswa Banjarnegara and STIMIK Tunas Bangsa Banjarnegara. This study aims to determine the effect of e-commerce, income expectations and business fund toward entrepreneurship interest among collage students in Banjarnegara. This research uses quantitavive methods. Data collection was carried out using a questionnaire and given to a sample of 90 students. The sampling technique in this study used a stratified random sampling method. Data analysis using multiple linear regression. Data analysis techniques in research using validity and reliability test with Cronbach’s Alpha. The classic assumption test includes the normality test, heteroscedasticity test and multicollinearity test. The results of the study show that partiall and simultaneously e-commerce, income expectations and business fund have an effect on entrepreneurial interest. This is evidenced by the calculation results of the SPSS application program, which obtained an Adjusted R Square value of 57.5% while the remaining 42.5% is influenced by other variables. The researcher's suggestion is that students need to increase their interest in entrepreneurship through e-commerce, income expectations and business fund to reduce the unemployment rate of undergraduate graduates.

TAX AVOIDANCE DIPENGARUHI PROFITABILITY, LEVERAGE, COMPANY SIZE, CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGY SUB SEKTOR COAL PRODUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021

Ilham Prayogi — 2024-01-31

ABSTRACK

Tax evasion is an unauthorized attempt to reduce the tax burden by violating applicable laws. On the other hand, tax avoidance is a legitimate effort to reduce the tax burden by exploiting existing legal loopholes. Several factors can affect a company's tax obligations, including the level of Profitability, leverage, company size, and corporate social responsibility (CSR), as well as other factors. In this study, the authors chose companies in the energy sector, especially the coal production subsector, because companies in that sector are significant tax contributors in Indonesia. Therefore, the authors hypothesize that tax avoidance efforts will increase, which has implications for lower tax avoidance rates. The purpose of this study is to examine the effect of Profitability, leverage, company size, and corporate social responsibility (CSR) on tax avoidance. This research is a quantitative descriptive study that uses pre-existing data. The study population consisted of 40 companies. Sampling was carried out purposively, by selecting 24 companies as research samples. The analysis method used in this study is Multiple Linear Regression, and SPSS software is used as an auxiliary tool in conducting data analysis. The results showed a partial relationship that Profitability, company size, corporate social responsibility have a positive effect on tax avoidance, and leverage has a negative effect on tax avoidance. Based on the results of the study, it shows that the variables of Profitability, leverage, company size, and corporate social responsibility (CSR) affect tax avoidance with an R square percentage of 56.1%.

PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA DENGAN MEDIASI KOMITMEN PADA KARYAWAN PERGURUAN TAMANSISWA BANJARNEGARA

fadhil ghani lusaputra — 2024-01-31

Peneliti dilakukan dengan mengunakan Metode yang digunakan dalam pendekatan kuantitatif . Penelitian ini menggunakan Pendekatan kuantitatif dapat menganalisis mengukur tingkat keberhasilan dalam pengaruh Kompetensi dan kompensasi terhadap kinerja karyawan melalui mediasi komitmen. Waktu Penelitian dan lokasi Penelitian Penelitian dilaksanakan di bulan Desember 2022 sampai dengan bulan April 2023 Dan Lokasi penelitian di Perguruan Tamansiswa Banjarnegara. Metode Pengambilan Sample

Metode pengambilan sampel digunakan adalah Sampling Jenuh merupakan teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Hal ini sering digunakan bila jumlah populasi digunakan semua sebagai sampel penelitian, atau penelitian yang ingin membuat generalisasi dengan kesalahan yang sangat kecil. Istilah sampel jenuh adalah sensus, dimana semua anggota populasi dijadikan sampel. (Sugiyono, 85 : 85, 2008). Jadi sampel penelitian adalah 98 Karyawan di Perguruan Tamansiswa Banjarnegara. Metodologi penelitian menggunakan Analisis Jalur (Path Analisis) dengan menggunakan SEM dengan intervening variabel.

Rumusan masalah penelitian ini adalah: “Masih rendahnya kinerja karyawan Perguruan Tamansiswa Banjarnegara” Tujuan Penelitian antara lain : Untuk menguji dan menganalisis pengaruh Kompetensi terhadap kinerja karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Kompensasi terhadap kinerja karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Kompetensi terhadap komitmen karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Kompensasi terhadap komitmen karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Komitmen terhadap kinerja karyawan di Perguruan Tamansiswa Banjarnegara;

Berdasarkan hasil penelitian dan pembahasan Pengaruh kompetensi, kompensasi terhadap Kinerja karyawan dengan Mediasi kepuasan kerja maka dapat diambil beberapa kesimpulan sebagai berikut : Kompetensi memiliki pengaruh langsung positif dan signifikan terhadap kinerja pada Karyawan Perguruan Tamansiswa Banjarnegara. , Kompensasi berpengaruh langsung positif dan signifikan terhadap kinerja pada Karyawan Perguruan Tamansiswa Banjarnegara. Kompentensi berpengaruh langsung positif dan signfikan terhadap Komitmen pada Karyawan Perguruan Tamansiswa Banjarnegara,Kompensasi pengaruh langsung positif dan signifikan terhadap Komitmen pada Karyawan Perguruan

Tamansiswa Banjarnegara, Komitmen memiliki pengaruh langsung positif dan signifikan terhadap kinerja Karyawan Perguruan Tamansiswa Banjarnegara.,Komitmen memediasi hubungan Kompentensi terhadap kinerja Karyawan. , Komitmen memediasi hubungan Kompensasi terhadap kinerja Karyawan. Saran-saran kepada pihak-pihak yang berhubungan Kinerja Karyawan Perguruan Tamansiswa Banjarnegara disarankan antara lain

: Pihak karyawan senantisasi meningkatkan kompetensi dengan mengikuti pelatihan, diklat dan pengembangan karir sehingga kinerja karyawan dapat meningkatkan kepuasan para Pengguna Perguruan tamansiswa Banjarnegara Pihak lembaga dalam meningkatan kompensasi dapat dilakukan dengan cara antara lain: (a) memberikan gaji, dan insitif sesuai dengan kinerja karyawan, memberi reward atas prestasi karyawan yang diraih, dan mempertahankan kesejahteraan yang baik, melakukan motivasi yang berkala, dan memberikan kesempatan yang lebih luas untuk promosi pada pegawainya agar pegawai lebih meningkatkan kinerjanya dan menguntungkan bagi instansi. Bagi pihak akademik antara laian hasil penelitian ini diharapkan menjadi sumber rujukan dan sebagai sumbangsih penambah wawasan dalam mengembangkan lembaga agar menjadi lebih baik.

Pengaruh Trust, Service Quality Dan Perceived Enjoyment Terhadap Impulsive Buying Pada Live Streaming Melalui Platform Media Sosial Dan E-Commerce

Dwinda Agustintia — 2024-01-31

Penelitian ini bertujuan untuk mengetahui pengaruh trust, service quality dan perceived enjoyment terhadap impulsive buying pada live streaming melalui platform media sosial dan e-commerce. Metode yang digunakan adalah metodologi penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan convenience sampling. Jumlah sampel penelitian sebanyak 190 responden. Konsumen yang berbelanja online dan rutin menonton live streaming akan menjadi subjek dan kriteria yang digunakan sebagai responden dalam penelitian ini. Hasil penelitian menunjukkan bahwa trust dan perceived enjoyment berpengaruh positif terhadap impulsive buying pada live streaming melalui platform media sosial dan e-commerce. Dan service quality berpengaruh negatif terhadap impulsive buying pada live streaming melalui platform media sosial dan e-commerce. Besarnya pengaruh variabel trust, service quality dan perceived enjoyment terhadap impulsive buying adalah sebesar 39,2%, sedangkan sisanya dipengaruhi diluar variabel penelitian.

PENGARUH LEVERAGE, CASH FLOW OPERATION, KEPUTUSAN INVESTASI DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

Wahyu Wismawati — 2024-01-31

This research is entitled The Effect of Leverage, Cash Flow Operation, Investment Decisions and Accounting Conservatism on Profit Quality in Empirical Studies in Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019. This study aims to determine the effect of financial performance, investment decisions and accounting conservatism on earnings quality.

This study uses secondary data derived from annual reports or financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2015-2019 which have been audited by an independent auditor. The population in this study is 120 with a sample size of 24 companies for 5 years. The method used in determining the number of samples is purposive sampling. Regression analysis in this study using multiple linear regression. Hypothesis testing in this study uses the t test, F test and test.

The results of this study indicate that leverage and investment decisions have no effect on earnings quality. Meanwhile, cash flow operations and accounting conservatism affect earnings quality. The results of multiple linear regression analysis showed an adjusted . value of 0.056 or 5.6%. This shows that the level of the relationship between leverage, cash flow operations, investment decisions and accounting conservatism on earnings quality is 5.6% and the remaining 94.4% is explained by other variables outside the research model.