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Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,537 Documents
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PRAKTIK KOMUNIKASI FLEXING PUBLIK DI MEDIA Herman Herman
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2137

Abstract

Flexing communication is a form of symbolic interaction communication that puts pressure on image users, in practice symbols and diction have high privileges, so that the perceptions that appear are of double value. Through a case study in the form of a single descriptive form, it was found that the use of place, diction, expression, style, and intonation of the user is a form of flexing communication using symbols. So that the relationship between the communicator, the message, and the recipient becomes the main component in composing a communication message, this component influences the style of symbolic interaction that is built according to the communicator's message, the communicator's message is transmitted through the transmitter, through the message that is built then rearranged by the recipient, until it reaches the destination, at this point it is not always the same between the messages sent and those received, this is what the communicator must understand, otherwise a communication failure will occur, because in the course of the message it has the potential to be disrupted by various sources of interference that are around it.
SISTEM PEMBELIAN KREDIT UNTUK FOOD AND BEVERAGE PADA BEST WESTERN PLUS KEMAYORAN HOTEL Anisa Wulandira; A Sudrajat
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 3 (2023): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i3.2148

Abstract

A system is a collection or set of elements, components or variables that are organized, interact with each other, are interdependent and integrated. Meanwhile, credit purchases are purchases made by companies by gradually repaying the payment fee. Food and Beverage or commonly abbreviated as F&B is a department in hospitality that focuses on food and beverage services to achieve customer satisfaction. Of course, the materials used in the F&B department must be provided by the purchasing department. This study aims to fulfill a final assignment in a diploma three accounting study program, in addition to knowing the credit purchasing system for food and beverage that exists at the Best Western Plus Kemayoran hotel. By using the observation method, documentation method, and literature study in conducting this research. It can be concluded from the results of this study, that purchase requests for food and beverage are made by the kitchen department, and the purchasing department will make purchases on credit in order to reduce hotel expenses. Due to requests that are almost every day.
PENGARUH ARUS KAS DAN INFLASI TERHADAP LAPORAN PERUBAHAN MODAL (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia, Periode 2017-2021). Wizanasari Wizanasari; Dini Fitrianti; Nani Sriyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to determine the effect of cash flow and inflation on the statement of changes in capital. This type of research uses associative quantitative, the object of research is food and beverage companies registered with Bursa Efek Indonesia in 2017-2021, using a purposive sampling method in collecting sample data and the type of data used is secondary data. The total number of samples used in this study were 130 out of 26 food and beverage companies registered with the Indonesian Stock Exchange. Data analysis used in this study used panel data regression using the Eviews 12 test tool. The results of this study indicate that together the variables of cash flow and inflation have no effect on reports of changes in capital. Based on the results of the T hypothesis test, it shows cash flow has no effect on reports of changes in capital, and inflation has no effect on reports of changes in capital.
PENGARUH ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Subsektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Nani Sriyani; Wizanasari Wizanasari; Dini Fitrianti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to determine how the influence of Operating Cash Flow and Capital Structure on Profit Grow. This type of research uses associative quantitative, the object of research is banking sub sector companies listed on the Indonesia Stock Exchange in 2018- 2021, using purposive sampling method in collecting data. sample data and the type of data used is secondary data. The totalpopulation in this study were 44 companies and the total sample used in this studywas 40 of 10 companies for a period of 4 years. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of this study indicate that simultaneously the variables Operating Cash Flow and Capital Structure affect Profit Grow. Based on the results of the T hypothesis test,it shows that Operating Cash Flow has an effect on Profit Grow, and Capital Structure has no effect on Profit Grow.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERBANKAN JAKARTA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Widhah, Afifah; Addin, Syahrial
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2181

Abstract

The banking sector is a funding sector that plays a major role in the economy. In addition, the banking sector is great demand by investors and many are listed on the Indonesia stock exchange. Therefore, company management tends to carry out a strategy in the form of earnings management in order to keep its profit fluctuations looking stable. This study aims to examine the effect of profitability and liquidity on firm value. The independent variables in the study are profitability and liquidity, while the dependent variable is firm value. This research uses quantitative research. This study used a sample of 8 banks listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample research method uses purposive sampling. The data analysis technique used is descriptive statistical analysis, multiple regression analysis, classical assumption test, t test (partial test), f test (simultaneous), and the coefficient of determination using the SPSS 21 program. The results of this study indicate that Profitability has a positive effect on firm value and Liquidity has a negative effect on firm value. Simultaneously that Profitability and Liquidity, have an effect on Company Value
DIGITALISASI MAJALAH SASTRA MENYIMAK Puspita, Alvi; Rismayeti, Rismayeti; Muhammad Sum, Tengku
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2190

Abstract

Majalah Menyimak merupakan berkala sastra yang pernah terbit di Pekanbaru Riau pada rentang waktu 1992-1994. Menyimak bertahan terbit hingga delapan terbitan dan mesti terhenti karena masalah biaya produksi. Keberadaan Menyimak penting untuk dicatat. Penelitian ini adalah upaya untuk mencatat dan mengkaji Menyimak sebagai sebuah bagian dari kerja budaya di Riau pada era menjelang reformasi. Terdapat dua kerja dalam penelitian ini, pertama yaitu penelusuran bentuk fisik majalah dan proses digitalisasi dan kedua adalah penyajian isi dari majalah tersebut. Dari proses penelusuran, hanya berhasil ditemukan lima terbitan Menyimak dari total delapan terbitan. Terbitan yang masih perlu dicari adalah terbitan satu, dua dan empat. Dari segi telaah isi maka ditemukan pola dari setiap terbitan majalah tersebut yakni memberitakan khazanah sastra dunia, memberi ruang untuk para penulis lokal, membuka ruang untuk para penulis luar Riau, dan tetap menjaga ingatan pada akar sastra Riau dengan menyertakan bagian khusus untuk tokoh-tokoh Rusdyah Club. Kesimpulan yang kemudian peneliti peroleh bahwa majalah ini adalah sebuah bentuk gerakan intelektual di Riau di tengah isu desantralisasi sebelum reformasi.
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Puspita Sari, Dwi; Purwaningsih, Sri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2199

Abstract

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
PROFIL KOMPETENSI IMPLEMENTASI KURIKULUM MERDEKA PADA GURU BIMBINGAN DAN KONSELING Romiaty, Romiaty; Suriatie, Mimi; Karuniaty Sangalang, Oktamia; Feronika, Nopi
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2182

Abstract

The Independent Curriculum is an educational innovation that aims to give schools the freedom to adapt their curriculum to students' needs and preferences. The aim of this research is to obtain an overview of the competency profile of Guidance and Counseling Teachers in Palangka Raya in implementing the independent curriculum. This research method is quantitative research with a survey type. With data analysis techniques is percentages. The research sample was 50 Guidance and Counseling Teachers in Palangka Raya. The results of the research show that there are 37 or 74% of BK teachers who have in-depth knowledge of the independent curriculum; 39 BK teachers or 78% have the ability to map student potential; 33 guidance and counseling teachers or 66% have skills in designing individual guidance programs; 42 BK teachers or 84% have effective counseling and communication skills; 46 BK teachers or 92% have collaboration and partnership skills.
METODE AL-QUR’AN DALAM MEMBANGUN JIWA KEBANGSAAN Nopiansah, Maolana
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2193

Abstract

The society that has been formed is bound by ties of religion, ethnicity, race, a sense of interdependence, mutual influence on work effectiveness and efficiency, has the same characteristics, and laws that regulate these relationships. The more ties that bind, the stronger the bonds of a society. The crystallized national consciousness of the Indonesian nation was born from a sense of shared fate and shared responsibility. This sense of fate is a result of colonialism in the past. National awareness has succeeded in forming Indonesia's national outlook as stated in the Youth Pledge. The feeling of one homeland, one nation and one language is a strong bond and needs to be preserved. National awareness has given birth to a united determination, declared politically as an independent and sovereign nation in the Proclamation of 17 August 1945. A national state like Indonesia is a state formed on the basis of a national spirit. The aim is to build a shared future under one and the same country even though the people have different religions, races, ethnicities or groups. Plurality is a very valuable cultural treasure that can be used as social capital to build a peaceful national life, but on the other hand it is a very heavy social burden. The history of the Indonesian nation records a multidimensional crisis in 1997 which threatened the integrity of the Republic of Indonesia. The phenomenon of this crisis is a decline in national morals, such as a lack of politeness and honesty among the Indonesian people, and a decrease in their attention to applicable laws. The causes are factors originating from within the country such as weak understanding and practice of religion and factors originating from abroad such as the influence of globalization
PENGARUH PEMERIKSAAN PAJAK, SISTEM E-FILING DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Jakarta Cengkareng Tahun 2023) Waruwu, Indani; Sarpinggah, Siti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2200

Abstract

PENGARUH PEMERIKSAAN PAJAK, SISTEM E-FILING DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Jakarta Cengkareng Tahun 2023)

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