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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN DALAM PEMBELIAN BUAH APEL FUJI (Studi Kasus: Toko Buah King Fresh Kota Samarinda): ANALYSIS OF FACTORS INFLUENCING CONSUMER DECISIONS IN PURCHASING FUJI APPLES (Case Study: King Fresh Fruit Shop Samarinda City) Rahman, Arief; Duakaju, Nella Naomi; Mursidah
Agrifarm : Jurnal Ilmu Pertanian Vol 12 No 2 (2023): Jurnal llmu Pertanian Agrifarm
Publisher : Universitas Widya Gama Mahakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/ajip.v12i2.2485

Imported apples are apples imported from abroad, there are several types that have been circulating in the market such as USA red apple and Fuji apple. This study aims were to determine the characteristics of consumers who buy fuji apples, and to determine the factors that influence consumer decisions in purchasing fuji apples. This research was conducted at King Fresh Fruit Store in Samarinda City from April to June 2022. The data used in the form of primary data collected through questionnaires and secondary data obtained from sources such as journals, BPS data, books and other literature that supports the research. Sampling used a non-probability sampling method with accidental sampling technique and the number of samples was 40 respondents. The data obtained were analyzed using descriptive analysis and logistic regression at the level of 5%. The results of this study indicated that the characteristics of consumers who buy Fuji apples are dominated by women, age range 15-64 years, high school education level/equivalent, have 3-4 family members, and have jobs as household workers and entrepreneurs. While the factors that influence consumer decisions in purchasing Fuji apples are price, taste, size and texture/crisp which have a significant effect on consumer decisions with a significance value of < 0.050. While the factors that do not influence consumer decisions in purchasing Fuji apples are color, freshness, income, number of family members, education level, benefits, and availability.

AFFIRMATIVE ENFORCEMENT FOR MICRO, SMALL, AND MEDIUM ENTERPRISES IN THE FIELD OF INTELLECTUAL PROPERTY RELATED TO NATURAL COLOURS IN BATIK MAKING Dwirainaningsih, Yustiana; Dheasari Rachdantia; Mursidah; Andri Nur Cahyo
Bengkoelen Justice : Jurnal Ilmu Hukum Vol. 14 No. 2 (2024): November 2024
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jbengkoelenjust.v14i2.37343

The importance of Intellectual Property Rights protection for Micro, Small and Medium Enterprises is a major highlight in supporting the sustainability and economic competitiveness of this sector. IPR has great potential to add value to the products and services produced by MSMEs, create a competitive advantage, and protect innovations or brands from the threat of infringement. However, various obstacles such as complex administrative procedures, high costs, unsupportive regulations, and limited law enforcement related to IPR violations are significant challenges for MSME actors. Normative legal research in this context aims to identify solutions to these problems, through simplification of the registration process ensuring that IPR registration procedures are simpler and more accessible to MSME actors subsidising registration fees providing relief from IPR registration fees through government subsidies or fiscal incentives for MSMEs that register their IPRs improvement of regulations encourages revision of regulations that pay attention to the needs of MSMEs, such as accelerating the time of the registration process and recognition of IPRs for local or traditional typical products. Increased law enforcement encourages revision of regulations that pay attention to the needs of MSMEs, such as accelerating the time of the registration process and IPR recognition for local or traditional typical products. Socialisation and education are expected to educate MSME players about the strategic benefits of IPR and how to take advantage of the system to support their businesses. Policies that support MSMEs are more optimal in utilising IPR to increase competitiveness, open up opportunities for market expansion, and protect local innovation and creativity. Collaborative efforts between the government, related institutions, and MSME players are the key to the optimal use of IPR. Keywords: MSMEs natural color batik, Affirmative, Intellectual Property

Pengaruh Pemberian Video Edukasi Perawatan Payudara Terhadap Pengetahuan Ibu Hamil Tm III Dengan Usia Kehamilan 34 -40 Minggu Di Klinik Kartika Jaya Kota Samarinda Mursidah; Dwi Hartati
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 2 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Februari)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i2.146

Background: Breast care during pregnancy is essential for the breastfeeding process. Increasing pregnant women's knowledge can be achieved through health education on breast care using video media. Based on research and questionnaire responses before the provision of video media, 19 respondents (63.3%) had low knowledge about breast care at Kartika Jaya Clinic in Samarinda, indicating a lack of awareness among pregnant women regarding breast care. Objective: To determine the effect of educational video media on breast care knowledge among third-trimester pregnant women. Methods: This study employed a pre-experimental design with a "one-group pretest and posttest design" to assess the impact of video education on breast care knowledge among third-trimester pregnant women. The study used a total sampling method with a sample size of 30 respondents. A questionnaire was used as an instrument to measure knowledge about breast care. Results: The Wilcoxon test showed a p-value of 0.000 (p < 0.05), indicating a significant increase in knowledge, proving that video media is effective in providing health education for third-trimester pregnant women at Kartika Jaya Clinic, Samarinda. Conclusion: Educational videos can enhance knowledge about breast care at Kartika Jaya Clinic, Samarinda. Recommendation: The use of educational video media should be encouraged to make health education more engaging.

PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, AUDIT TENURE, UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Mardhiah, Oya; Mursidah; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1492

This study aims to examine the effect of audit quality, previous year's audit opinion, audit tenure, company size, liquidity and leverage on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study amounted to 228 companies. The sampling technique used purposive sampling to obtain 141 company samples with 423 observations. This study is a quantitative study using secondary data collected using documentation and literature study techniques obtained through the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of each company which was processed using logistic regression analysis using SPSS 26. The results of the study indicate that the audit quality variable, the previous year's audit opinion variable, and the company size variable do not affect the going concern audit opinion. The audit tenure variable has a negative effect on the going concern audit opinion. While the liquidity variable and the leverage variable have a positive effect on the going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Quality, Previous Year's Audit Opinion, Company Size, Audit Tenure, Liquidity, Leverage

Faktor-Faktor yang Mempengaruhi Penyerapan Tenaga Kerja di Provinsi Kalimantan Selatan Mursidah; Fahraty, Eny
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 4 (2019)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study was conducted to (1) Find out the simultaneous economic growth,provincial minimum wages, and population growth in South Kalimantan Provinceemployment.The study was conducted in the south Kalimantan Province. Data is processedby testing multiple linear regression analysis using SPSS 22.Based on the analysis, the study results prove simultaneously that there is anegative influence of population growth and a positive relationship between economicgrowth and provincial minimum wages on employment in the province of SouthKalimantan partially that the provincial minimum wage in the previous year had avery significant influence on employment in the South Kalimantan Province.

LEADERSHIP TRAINING FOR ORPHANAGE STUDENTS: MAKE THE ORPHANAGE A PLACE TO FORGE LEADERSHIP CHARACTER Muammar Khaddafi; Mursidah; Irada Sinta; Muhammad Multazam; Sari Yulis Terfiadi; Jumadiah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3319

This study examined the impact of a leadership training program on children living in an orphanage. Using a participatory action research approach, the program aimed to improve the character and leadership skills of 30 children aged 12-18 years. Interactive methods, including lectures, role-plays, simulations, and group discussions, were used over three days. Data were collected through pre- and post-tests, direct observation, and in-depth interviews. The results showed significant improvements in the participants’ knowledge, attitudes, and leadership skills. The training also fostered increased self-confidence, initiative, and empathy among the children. These findings highlight the potential of orphanages as strategic venues for leadership development. The study concluded that leadership training can have a positive impact on the character and soft skills of children in orphanages, equipping them with the tools necessary to become future leaders and responsible members of society.

THE EFFECT OF POLITICAL CONNECTIONS, MULTIPLE DIRECTORSHIPS, COMPANY PERFORMANCE, AND TAX PLANNING ON EARNING MANAGEMENT IN REGISTERED STATE-OWNED COMPANIES AT BEI 2019-2022 Fizal Alharis; Razif; Mursidah; Muhammad Yusra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.238

This study aims to analyze the effect of political connections, multiple directorships, company performance, and tax planning on earnings management. This study used a sample of BUMN companies listed on the IDX in 2019-2022 as many as 44 samples using purposive sampling techniques totaling 11 companies with observations for 4 years. The analysis technique used here is to use multiple linear regression analysis which is processed using the IBM SPSS 26 program. The results of the study using the t test (partial) show that the variables of political connections, multiple directorships, solvency, profitability, and tax planning have no significant effect on the earnings management variable. While the liquidity variable has a significant positive effect on earnings management.

TRAINING AND MENTORING OF UMKM IN PREPARING FINANCIAL STATEMENTS USING ACCOUNTING COMPUTER APPLICATIONS Rany Gesta Putri Rais; Nur Afni Yunita; Nurhasanah; Yunina; Mursidah; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1788

Community Service activities are carried out with Donat Cici . The main objective of this community service activity is to improve the soft skills of MSME managers to compile financial reports both manually and digitally using Computer Accounting applications to facilitate business activities and decision making. The output produced in PKM activities is the expertise and ability of MSME managers to record transactions in the form of journals to compile financial reports both manually and digitally which helps the manager's business to be more efficient.

EFFECT OF DEFAULT RISK, ACCOUNTING CONSERVATISM, PROFIT PERSISTENCE AND AUDIT QUALITY ON EARNINGS RESPONSE COEFFICIENT (ERC) IN NON-FINANCIAL COMPANIES REGISTERED ON THE INDONESIAN STOCK EXCHANGE (IDX) IN 2019-2021 Muammar Khaddafi; Nasriani; Yunina; Mursidah; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.171

This study aims to examine the effect of default risk, accounting conservatism, earnings persistence and audit quality on earnings response coefficient (ERC). The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 673 companies. Sampling in this study used purposive sampling and obtained as many as 118 companies with 354 observational data. This research is a quantitative research with secondary data sources including the company's annual financial reports obtained through the websitewww.idx.co.idand stock prices obtained through the sitehttp://finance.yahoo.com. Data collection techniques in this study are the method of documentation and literature study.Data analysis in this study used panel data regression using EViews 12 software. The results showed that default risk had no significant effect on earnings response coefficient (ERC), accounting conservatism and earnings persistence had no significant positive effect on earnings response coefficient (ERC). And audit quality has a negative and significant effect on earnings response coefficient (ERC).

PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, AUDIT TENURE, UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Mardhiah, Oya; Mursidah; yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1526

This study aims to examine the effect of audit quality, previous year's audit opinion, audit tenure, company size, liquidity and leverage on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study amounted to 228 companies. The sampling technique used purposive sampling to obtain 141 company samples with 423 observations. This study is a quantitative study using secondary data collected using documentation and literature study techniques obtained through the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of each company which was processed using logistic regression analysis using SPSS 26. The results of the study indicate that the audit quality variable, the previous year's audit opinion variable, and the company size variable do not affect the going concern audit opinion. The audit tenure variable has a negative effect on the going concern audit opinion. While the liquidity variable and the leverage variable have a positive effect on the going concern audit opinion.

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