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Articles 1,077 Documents
Exploration of the Implementation of PKL in Achieving MBKM Goals in Accounting Study Program Devi Febrianti; Ira Megasyara; Ninik Mas’adah
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.437

Abstract

This study aims to determine whether the internship activities that have been carried out by the accounting study program at the Muhammadiyah Lamongan University can help achieve MBKM goals and bring benefits to universities, students, and internship partner agencies. This research0 was conducted on 10 partner industries0 in the accounting study program industrial0 internship program, Faculty of Economics and Business, Muhammadiyah Lamongan University in 2021 spread across the Lamongan area, and 4 students of Accounting study program who had industrial internships that year. Data collection0 techniques used in this0 study were Forum Group Discussion (FGD), observation, interviews, and documentation. Partners fully support the industrial internship program. This partner support has an impact on the achievement of MBKM goals where the PKL program or industrial internship can improve the competence0 of graduates, both soft skills0 and hard skills0 so that they0 are better prepared to meet the needs of the world of work, prepare graduates as future0 leaders of the0 nation who have superior0 and personality, namely providing sufficient experience. to students related to direct learning in the workplace and students can solve problems that exist in the industry which can be considered as a form of learning independence. The results of the study also show that the benefits of this program can also be felt by universities and internship partner agencies. However, based0 on the results of the evaluation of the accounting department, it has not been fully maximized in implementing the PKL program or industrial internship.
Management Curriculum Through the Semester Credit System (SKS) In the Competency Standards To Improve the Quality of Education Sasmito Pribadi; Mujamil Qomar; Agus Zaenul Fitri
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.443

Abstract

Credit semester system in SMAN 1 Kedungwaru Tulungagung and MAN 1 Trenggalek based on the results of the interview with the head of school/madrasah which states that to provide services to students who have learning speed is high, the policy of the ministry of education that should pay attention to the potential of each student, the school/madrasah already accredited A reserves the right to determine the implementation is better that the package system and the credit system semester, as well as pay attention to the readiness of the school. The purpose of this study was to determine the planning, implementation and supervision of the Semester Credit System (SKS) in the competency standards to improve the quality of education at SMAN 1 Kedungwaru Tulungagung and MAN 1 Trenggalek. This research is useful to add insight, mindset, attitude, and experience as an effort to explore the implementation of the curriculum through the semester credit system in improving the quality of education. The research approach using qualitative methods. The technique of data collection was participant observation, in-depth interviews and documentation. The data analysis technique used is 1) the data analysis of a single case, 2) the analysis of cross-site. The research results show that: the Planning competency standards done with meet the criteria graduation graduation criteria subjects and each semester and education unit in the meeting of the board the teacher set. The implementation of the competency standards do with the criteria for graduation students in accordance with the provisions applicable in the madrasah. Supervision competency standards of graduates conducted on each end of the semester include the presence of students, educators, until the results of the evaluation.
Psychological Contract Theory Relation to Organizational Citizenship Behavior (OCB) of Flight Attendants Teguh Setiawan Wibowo
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.445

Abstract

In service organizations such as airlines, flight attendants as one of the components that play a direct role in serving the needs of passengers during flights are required to work independently without supervision and have confidence in carrying out job demands since they are accepted as employees. The agreement formed between the flight attendant and the airline is the initial motivation and trust given by the airline to flight attendants as employees known as psychological contracts. A high psychological contract with a reciprocal relationship where the flight attendant's expectations are fulfilled by the airline will make the flight attendant feel valued for her work and empowered. This feeling raises the motivation of flight attendants as employees to be more active by showing OCB. OCB is the behavior of flight attendants as individuals voluntarily outside of their formal job descriptions to support the advancement of the airline where they work. In this article, psychological contracts are an important factor in the growth of OCB in flight attendants, such as arriving to work early, helping coworkers or new employees who are experiencing difficulties, and contributing more to activities organized by airlines.
The Effect of The Number of Coffee Purchases On The Income of Drying Workers In CV. Oro Coffee Gayo In Central Aceh District Eliyin; Ilma Fitri; Mahyudin Ariga
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.447

Abstract

This research was conducted at CV. Oro Kopi Gayo, Central Aceh Regency, this research was conducted in February 2016. The location determination was determined intentionally by considering that CV. Oro Kopi Gayo is one of the industrial companies engaged in coffee processing and coffee export. The data analysis method used simple linear regression analysis. Based on the results of the partial analysis, the value of tcount = 5.121 > ttable = 2.228 with a significant value obtained 0.000 or <0.05 (5%) then H0 is rejected and Hadi accepts. This shows that the independent variable (number of random purchases) has a partially significant effect on the dependent variable (drying labor acceptance). The average number of random purchases of coffee is 289,552 Kg\Year with the average number of drying workers receiving Rp.33,684,0984, From the results of this study indicate that the higher the number of random coffee purchases, the higher the labor acceptance. drying. So that it can be concluded that the proposed simple linear regression equation model Y=q+bX is acceptable.
Examining the Effect of Consumer Demographic Characteristics on Online or Offline Shopping Preference Sisca; Wijaya, Andy; Ernest Grace; Vivi Candra; Novelyn Sidabutar
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.449

Abstract

Digitization has become something that is inherent in our daily habits, one of which is shopping habits. In addition to shopping for fashion products by visiting offline stores directly, consumers are also given the opportunity to purchase fashion products online whenever and wherever they are. This study aims to determine the effect of consumer demographic characteristics on their preferences for shopping fashion products offline or online. Data collection is carried out by distributing questionnaires online through whatsapp and telegram groups during June-July 2021, which resulted in 162 responses. Chi-Square and Kruskal-Wallis tests are used to test the hypothesis. The results prove that there are insignificant results between consumer demographic characteristics and preferred shopping method. Furthermore, research data also shows that more than half of the respondents still prefer to shop for fashion products offline rather than online although in the Covid-19 pandemic situation because they want to evaluate the product physically.
Analysis Of The Effect Of Net Profit, Operational Cash Flow, Free Cash Flow, Previous Year Cash Dividends On Cash Dividends In The Indonesia Stock Fatia Fatimah; Sifriyani; Deni sunaryo; Etty Puji lestari
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.450

Abstract

This study aims to determine the analysis of the effect of net income, operating cash flow, free cash flow, cash dividends in the previous year, on cash dividends. This study uses a food and beverage sub-sector research design. The research population amounted to 18 companies for 5 years from 2014-2018 and were picked up by 7 companies in a row to publish their financial statements. The method used in this data analysis using multiple linear regression analysis. Based on the results of the study, it can be concluded that: net income has no effect on cash dividends, operating cash flow has no effect on cash dividends, free cash flow has no effect on cash dividends, previous year's cash dividends have an effect on cash dividends.recommendations The company should pay attention to the cash dividend payments in previous years as an independent variable that affects the current year's cash dividend. Because the company will be attractive to shareholders whose preferences are related to dividend payout and stability. Investors want a stable dividend as a source of income embedded in shares that are paid the same amount of dividends every period. For further researchers, it is better to add the number of samples in the observation period of 6 years or 7 years, adding other variables such as Analyzing the relationship between Net profit, Operating Cash Flow with cash dividends, or Effect of accounting profit, cash profit, Free Cash Flow, Operating Cash Flow, leverage and current ratio to cash dividend. and can expand the research sample, not only to manufacturing companies but to more than one type of company.
SWOT Analysis as a Competitive Strategy at Primkop Kartika Ardagusema Cimahi City, West Java, Indonesia Wiara Sanchia Grafita Ryana Devi; Desty Rara Pringgandinie; Henly Yulina; Deni Hadiansah
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.451

Abstract

In the current era of globalization, companies must be able to design a competitive strategy so as not to compete with other companies, a competitive strategy is one way for companies to find out their competitiveness in every strength that exists in a company. Every company must have a competitive advantage that other companies do not have. To design a competitive strategy the company can use a SWOT analysis. The effective use of SWOT analysis can play an important role in determining competitive strategies, in order to know the strengths, weaknesses, opportunities and threats faced by the company in maintaining the company's survival. The purpose of this study was to determine whether SWOT analysis is an appropriate strategy in increasing company production and how competitive strategies are carried out by a company to be able to compete in the era of globalization. This research data collection uses secondary data in obtaining data, archives, and documents. From the research that has been done, it is found that the results of the data that have been analyzed using a SWOT matrix from several internal factors, in the form of strengths and weaknesses, as well as external factors in the form of opportunities and threats to determine the competitive strategy for the Kartika Ardagusema Cooperative, is to carry out a diversification strategy (product, market).
Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
How Capital Structure And Financial Performance Impact On Food And Beverage Company Value? Alfisah, Erni; Kurniaty; Rizka Zulfikar
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.453

Abstract

The purpose of this study is to examine and explain the effect of capital structure on firm value, the effect of capital structure on financial performance, the effect of financial performance on firm value, the effect of capital structure and financial performance simultaneously on firm value. This study used Food Beverage company that listed in Indonesia Stock Exchange (IDX) on period 2016 – 2020. The model used in data analysis in this study is a simple multiple regression model because the measurement of the dependent and independent variables in this study is in the form of numbers with size scales and more than one independent variable. The results of the study show that: 1) Capital structure has no significant effect on firm value; 2) Capital structure has no significant effect on Financial Performance; 3) Financial Performance has a significant effect on Firm Value; 4) Capital Structure and Financial Performance simultaneously have a significant effect on firm value. The Determination Test (R2) produced is 0.331 (33.1%), meaning that the contribution of the variable influence of Capital Structure and Financial Performance to Firm Value is 33.1%, while the remaining 66.9% is influenced by other variables not examined in this study.
The Effect Of Brand Image and Promotion On The Purchase Decision Of Tony Jack Jeans Product At DNA Store South Of Tangerang Suharni Rahayu
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.455

Abstract

This study aims to determine the effect of Brand Image on Purchase Decisions on Tony Jack's Jeans products, to determine the effect of Promotion on Tony Jack's jeans product purchase decisions and to determine the effect of Brand Image and Promotion on Tony Jack's Jeans product purchasing decisions at DNA Stores in general. simultaneous. By using the formula method of T Test and F Test. Brand Image has a positive and significant influence on Purchase Decisions where the value of tcount > ttable (5.224 > 1.986) and sig < 0.05 (0.000 < 0.05) Brand Image Variable (X1 ) partially positive effect on Purchase Decision. Promotion has a positive and significant effect on purchasing decisions where the value of tcount > ttable (8.728 > 1.986) and sig < 0.05 (0.000 < 0.05). Promotion variable (X2) partially positive effect on Purchase Decision. Brand Image and Promotion have a positive and significant influence on Purchase Decisions simultaneously where the fcount > ftable is 122.214 > 2.70 and the sig value < 0.05 or 0.000 < 0.05 means that there is a positive and significant influence between Brand Image and Promotion of Purchase Decisions. The multiple linear regression equation Y= 4.817 + 0.308X1 + 0.587X2 + e, means that the constant value is 4.817, the coefficient value of X1 is 0.308 and the coefficient of X2 is 0.587. Based on the calculation results, it is known that the coefficient of determination (R2) obtained is 0.563. This means that 56.3% of Purchase Decisions can be explained by Brand Image (X1) and Promotion (X2) variables, while 43.7% of Purchase Decisions are influenced by other variables not examined, such as Price, Service Quality and others.

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