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INDONESIA
Articles 1,077 Documents
The Influence Of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan To Deposit Ratio (LDR), And Operational Costs To Operating Income (BOPO) On Return On Asset (ROA) In Banks Listed On The Indonesia Stock Exchange Adhim, Chairul; Mulyati, Mulyati
International Journal of Science, Technology & Management Vol. 5 No. 5 (2024): September 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i5.1122

Abstract

The objective of this research is to determine the effect of the Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operational Costs to Operating Income (BOPO) on Return on Assets (ROA) in banks listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, with a total of 32 banks. The research data were tested using multiple regression analysis. The results of the study show that the Capital Adequacy Ratio (CAR) has no effect on Return on Assets (ROA), while Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operational Costs to Operating Income (BOPO) have a negative and significant effect on Return on Assets (ROA). y.
Implementation of the Multimedia Development Life Cycle (MDLC) in Solar System Application Design Aryani, Diah; Noviandi, Noviandi; Siti Fatonah, Nenden; Akbar, Habibullah
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1123

Abstract

Augmented Reality (AR) technology has had an impact on changes in the world of education, especially improving the quality of education which has positively influenced the learning and teaching process, with the use of tools in education it has proven effective in improving the learning and teaching environment in the classroom and even changing the way we view education. This research aims to design a solar system application as an alternative AR-based learning media by integrating 3D models, animation and video to improve the learning experience of students, especially students of SDN Larangan 5 Tangerang. This is based on the lack of student learning experience, especially regarding the solar system material which is still lacking and not yet varied because so far SDN Larangan 5 has not used technology, especially AR technology in the learning process and still uses book texts and videos. This research used the Multimedia Development Life Cycle (MDLC) method and usability testing was carried out using the System Usability Scale (SUS) method with a total of 33 respondents with a test result of 78 which indicates the level of user satisfaction with the solar system application that has been tested on the respondents.
Marketing Strategy Analysis Using Swot And Qspm Matrix (Case Study On Guzzini Msmes) Azzahra, Qonitah; Wahyuningtyas, Ratri; Firli, Anisah
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1124

Abstract

The number of Micro, Small, and Medium Enterprises (MSMEs) participating in the marketplace continues to increase from 2020. This research aims to determine the condition of internal environmental factors (strengths and weaknesses) and external environmental factors (opportunities and threats) in Guzzini and analyze and identify the right marketing strategy to apply to Guzzini using the SWOT and QSPM methods. This research uses qualitative methods whose nature and research objectives are categorized into descriptive research. The research results based on SWOT analysis show that 6 (six) alternative strategies can be implemented, namely 1 (one) SO (Strengths-Opportunities) Strategy to seize opportunities and overcome weaknesses and face various threats, 2 (two) WO (Weaknesses-Opportunities) Strategies to Minimize the company's internal weaknesses by exploiting Guzzini's external opportunities, 2 (two) ST (Strengths-Threats) Strategies to face or reduce the impact of external threats and 1 (one) WT (Weaknesses-Threats) Strategy to deal with threats that will be faced and reduce internal weaknesses. Determining Guzzini's strategy begins with understanding the strengths and weaknesses in Guzzini's internal environment and recognizing the opportunities and threats in Guzzini's external environment. Based on the SWOT analysis, six alternative marketing strategies can be used at Guzzini. Meanwhile, based on the QSPM analysis, the most suitable strategy is to carry out more creative promotional activities and reactivate offline and online stores simultaneously.
Evaluation Of The Application Of Income Tax On Rent For Domestic Taxpayers After The Enactment Of Psak 73: A Case Study At The Madya Tax Service Office West Jakarta Rico Brolin, Amos; Yulianti, Yulianti
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1125

Abstract

This thesis discusses the evaluation implementation of income tax on rent for domestic taxpayers after the enactment of PSAK 73: a case study at the West Jakarta Madya Tax Service Office to ensure the gap among the current conditions that need to be followed up to provide suggestions for improvements in taxation and the Madya KPP. The research method used is qualitative with a case study approach. Respondents in this study consisted of Account Representatives and Taxpayers at the West Jakarta Madya Tax Service Office. The data used in this research consists of primary data and secondary data. Data collection was carried out through document analysis and interviews. Qualitative data analysis is carried out by involving data reduction, data presentation, and conclusion. The results of the study concluded that the implications of PSAK 73 for the tax treatment of rent for domestic taxpayers include recognizing rent as an asset and liability and increasing transparency and fairness in financial reporting. The main challenge faced by the West Jakarta Madya Tax Service Office in ensuring PPh compliance on rent after the enactment of PSAK 73 is the lack of Taxpayer understanding of the implications of this standard and the complexity that makes it challenging to fulfill tax obligations. Steps to overcome the problem of implementing income tax on rent include increasing taxpayer understanding, strengthening the audit function, collaborating with related institutions, and issuing guidance from the tax authorities.
Analysis Of The Implementation Of Material Flow Cost Accounting At Pt Xyz (Car Manufacturer) Ferdinand Munthe, Hans; Hartanti, Dwi
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1126

Abstract

This research discusses implementation analysis Material Flow Cost Accounting (MFCA) at PT XYZ which is one of the car manufacturers in Indonesia. The formulation and aim of this research is to analyze potential calculations material loss and material waste produced by the method Material Flow Cost Accounting (MFCA) and evaluate management's response to management material loss and material waste from the calculations carried out. The research method used is quantitative descriptive method and case study. Resource persons in this study include: 1) Press Shop Manager 2) Body Shop Manager 3) Paint Shop Manager and 4) General Assembly Shop Manager. The data used includes primary data collected by observation and interviews. The data analysis method is carried out through five implementation stages Material Flow Cost Accounting (MFCA) in ISO 14051 and thematic analysis from sources as well as drawing conclusions and recommendations. The research results show that with implementation Material Flow Cost Accounting (MFCA) PT XYZ is able to map all material flows in detail and provide information regarding waste that can be used to increase efficiency and support environmental sustainability in the car production process.
Soil Fertility Level In The Aek Kundur River Area Regardless Of Factory Waste Disposal Surya Ramadani Pane, Risky; Lestari , Widya; Walida , Hilwa; Hariyati Adam , Dini
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1127

Abstract

Soil fertility is the ability of the soil to provide the nutrients needed by plants in adequate quantities and in a form that can be absorbed by plant roots. The aim of this research is to determine the level of soil fertility in the Aek Kundur river area regarding factory waste disposal in Lingga Tiga Village, District. West Bar. This research was carried out in June 2024 in Lingga Tiga Village, Bilah Hulu District, Labuhanbatu Regency with an altitude of 28 meters above sea level with coordinates N: 98022'44.34" E: 02032'34.23". Analysis of the physical and chemical properties of soil was carried out at the Laboratory of the Faculty of Agriculture, University of North Sumatra using an exploratory-descriptive survey method. Research results on the physical properties of the soil in Lingga Tiga Village have a clayey clay texture and in Liga Tiga Village have a clay texture. Furthermore, the chemical properties of the soil in Lingga Tiga Village have criteria, namely neutral pH, low organic C, moderate P2O5 and low soil fertility status in the Aek Kundur river area against factory waste disposal. For this reason, fertilization treatment is needed to improve soil fertility status.
Analysis of the Quality of the River Kualuh in the Review of the Physical-Chemical Rosenta, Ika; Lihardo Hulu, Irwan; Harahap, Arman; Maini Hasibuan, Kiki; Nwazonobi, Patrricia; Mustika Piliang, Fenny
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1128

Abstract

The purpose of this study is to analyze the water quality of the river and the status of water quality of watersheds Kualuh Kabupaten Labuhanbatu. Sampling was done at 3 monitoring points along the flow of the river Kualuh Kabupaten Labuhanbatu. The determination of the sampling points in the field using the purposive sampling method, with the determination of the sampling points based on the differences in the characteristics found in the study area.Some of the parameters measured were temperature, conductivity, COD, BOD, and oil/ fat are then compared with the criteria of the Raw water Quality of the river class II according to PP R. I. No. 82 Year 2001.On Water Quality Management.Based on the results of the analysis of the obtained results that in the area of monitoring point 1, is the most polluted areas.This is because, in this area there is the activity of a diverse community.Household produces waste that comes from the activity of the bathroom, toilet, kitchen, washing clothes and washing of household appliances.
The Impact Of Toxic Workplace Environments On Employee Productivity: A Systematic Literature Review Sari, Redha Dian; Dudija, Nidya
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1129

Abstract

This systematic literature review aims to evaluate the impact of toxic workplace environments on employee productivity. The methodology involved a comprehensive search and selection of peer-reviewed articles published between 2017 and 2023. The review identifies various forms of toxic behavior, such as harassment, bullying, ostracism, and incivility, and examines how these behaviors affect productivity. The results also indicate that toxic workplace environments significantly increase job stress, leading to decreased employee life satisfaction and productivity. The review highlights the critical role of organizational support in mitigating the negative effects of toxic behaviors. Effective policies and supportive leadership are essential for promoting employee engagement and well-being. The study concludes that addressing toxic workplace environments through strategic interventions and leadership development is crucial for enhancing productivity and overall employee well-being. By recognizing and addressing these issues, organizations can create healthier and more productive workplaces, benefiting both employees and the organization.
Mercury Adsorption Test on Several Large Groups of Soils in West Sumbawa Regency, Indonesia Hapsari Hurum, Puji; Kusnarta, IGM; Sarjan, M.; Suwardji, Suwardji
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1130

Abstract

Mercury is one of the heavy metals that has the highest toxicity in the global environment. Mercury can cause environmental damage and if it enters the food chain it can have negative impacts on human health. In overcoming the problem of mercury entering the food chain, it is very important to study the mobility and distribution of mercury in the soil. The presence of mercury (Hg2+) in soil is largely controlled by adsorption reactions with certain specific adsorption patterns. Therefore, it is very important to study mercury adsorption on several different types of soil in order to get an idea of ??how adsorption occurs in West Sumbawa Regency. The aim of this research is to determine the pattern and capacity of mercury adsorption on various large groups of soil in West Sumbawa Regency and the relationship between soil properties and mercury adsorption. The results of the research show that the adsorption isotherm pattern in the great soil groups Endoaquepts, Ustipsamments, and Udorthents more closely follows the Langmuir adsorption model, while the great soil groups Haplustepts, Hapludolls, Eutrudepts and Ustifluvents follow the Freundlich adsorption model. The major soil group that has the highest maximum mercury adsorption capacity in West Sumbawa Regency is Endoaquepts at 4,604 mg/g.
Culinary Tourism Potensial In Palu Bay Area Idham; Dewa Gede Ari Pemayun, I; Made Rai Sukmawati, Ni
International Journal of Science, Technology & Management Vol. 5 No. 4 (2024): July 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i4.1131

Abstract

Culinary Tourism Potensial In Palu Bay Area. This study aims to determine the level of similarity of culinary tourism potential and support factors among urban villages in the area of ??Teluk Palu. The population in this study were all tourists who visited at 8 urban villages ranging from Tipo Subdistrict Ulujadi to Tondo Sub-District Mantikulore District. Sampling technique using purposive sampling approach is done by selecting informants who are considered able to provide the necessary information. The number of samples is 70 people. In general, infomants enter in cluster 1. There is only one cluster member that entered in cluster 2 and cluster 3. In general the characteristics of culinary tourism availability and supporting factors such as trade activities of goods and services, supporting facilities and infrastructure, transportation support, security as well as social and cultural communication in 8 kelurahan have similarity level. Development of the tourism industry, especially culinary tourism in the coast of Palu Bay in recent years can not be done evenly and maximally in 8 villages. The emphasis in terms of tourism development, especially culinary tourism and its supporting factors still take place partially. Emphasis such as the formation of tourism conscious society and the implementation of 5K has not been implemented evenly and maximally throughout the existing urban village.

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