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Jurnal Ipteks Terapan : research of applied science and education
Published by Lembaga Layanan Pendidikan Tinggi Wilayah X
ISSN : 19799292     EISSN : 24605611     DOI : https://doi.org/10.22216/
Core Subject : Economy, Health, Science, Education, Agriculture, Art, Engineering,
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other
The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on applied science and technolgy suh as: the development of applied technology and applied arts, appropriate technology, designing information systems, the research result on applied science and economic development the research result on applied science and public health
Arjuna Subject : Ilmu Komputer (semua kategori) - Ilmu Komputer (Lain-Lain)
Articles 359 Documents
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THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON THE VALUE OF MANUFACTURING COMPANIES IN INDONESIA THROUGH DIVIDEND POLICY Siti Dini; Ester Stiovani Matius Liwa; Indah Yanti Rodearni; Alvira Azzahra; Ratna Sari Dewi
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2404

Abstract

Objective study This To use For know influence liquidity , leverage , profitability to mark company manufacturing in Indonesia through policy dividends contained in the sector the Indonesian stock exchange (IDX) industry in 2019-2021. This research using 48 companies with 144 data during three year . Study This use purposive sampling method . Testing analysis used _with analysis multiple linear regression . Result of study This showing that liquidity , leverage , profitability influential positive to variable mark company through policy dividend.Accordingly Partial liquidity influential positive to mark company whereas leverage , profitability , policy dividend No effect and not significant to mark company
FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY SECTOR Enda Noviyanti Simorangkir; Frans Charles Pardede; Clara Nurcahaya Sitinjak; Geby Putri Abel Hutabarat; Zahwa Ardila; Putri Wahyuni
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

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

Abstract

The purpose of this study was to determine the factors that influence audit delay in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The population in this study were 73 companies. The sampling method used purposive sampling method and obtained a sample of 37 companies with observational data of 111 companies. The Independent Variables used are: Company Size, Profitability, Audit Opinion, and Leverage, while the Dependent variable used is Audit Delay. The research data was obtained from the annual financial reports of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The analytical method used is a quantitative method by testing the classical assumptions. The results of the study show that company size and leverage have a significant effect on audit delay. While profitability and audit opinion have no significant effect on audit delay. Simultaneously Company Size, Profitability, Audit Opinion, and Leverage have a significant effect on Audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021.
THE INFLUENCE OF CR, DQ, ROI, INVENTORY TURNOVER ON STOCK MARKET PRICE IN PLANTATION COMPANIES, SUB-SECTOR OF PALM OIL Albert Ronaldo Hutasoit; Listari Laia; Ronald Hasudungan; Septony B Siahaan
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2412

Abstract

The point of this inquire about is to get it the relationship between Current Proportion, Obligation to Value Proportion, Return on Speculation, and Stock Trunover on Stock Advertise Costs in manor companies recorded on the IDX for the period 2018 – 2020. A quantitative inquire about strategy with a clear approach was utilized in this ponder, with a populace of 13 companies decided through purposive testing procedure. Based on the comes about of the consider, it appears that somewhat Return on Venture and Stock Turnover have a positive and noteworthy impact on the Stock Advertise Cost of oil palm ranch companies recorded on the IDX. In expansion, the Obligation to Value Proportion in part includes a positive but immaterial impact on the Stock Advertise Cost of oil palm manor companies recorded on the IDX. In the interim, the Current Proportion mostly features a negative and immaterial impact on the Stock Showcase Cost of oil palm manor companies recorded on the IDX. Synchronous comes about appear that the Current Proportion, Obligation to Value Proportion, Return on Venture, and Stock Trunover have a positive and immaterial impact on the Stock Advertise Cost of palm oil companies recorded on the IDX
THE INFLUENCE OF AUDITOR ETHICS, AUDITOR QUALITY, INDEPENDENCE, AND AUDITOR COMPETENCE ON FRAUD PREVENTION IN PUBLIC ACCOUNTING OFFICE IN MEDAN CITY Aremi Evanta Br Tarigan; Johanna Gracella Tambunan; Ruth Inggrid Hutauruk; Rina Br Bukit
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2413

Abstract

Fraud is any illegal act of intentionally manipulating others or making false statements. Preventive measures must be taken to prevent significant reputational loss or reputational damage to institutions and individuals. Therefore, fraud prevention can be influenced by several variables. This study aims to detect the effect of auditor ethics, audit quality, independence and auditor competence on fraud prevention. The number of samples used in this study consisted of 60 appraisers and were processed using purposive sampling method using SPSS vers 26. The conclusion of this study results in that auditor competence has an influence on fraud prevention while auditor ethics, auditor quality and independence have no influence on fraud prevention
THE IMPACT OF FIRM QUANTITATIVE PROFITABILITY ON LIQUIDITY AND SOLVENCY ON AUDITORS' PERCEPTIONS OF ORGANIZATIONAL CHANGE
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2414

Abstract

The continuity of the company's operations, in addition to risks arising from various internal and external sources, is the hope of every organization in its efforts to achieve company goals. The purpose of this study was to determine the effect of company size, profitability, liquidity and financing on perceptions of the sustainability of companies engaged in the transportation sector listed on the Indonesia Stock Exchange for the 2018-2021 period. The second data used is from the Indonesia Stock Exchange, and the data source is www.idx.co.id. In this study, the sample was selected according to the purpose of sampling and 16 companies were selected as the sample. Data analysis using multiple linear regression analysis. The results of the study show that company size, profitability, liquidity and financing have an effect on business continuity .
MODEL OF GOVERNMENT SUPPORT AND EMPLOYEE PERFORMANCE: INFORMATION TECHNOLOGY ANALYSIS, WORK ENGAGEMENT, COORDINATION IN THE DEPARTMENT OF LIVESTOCK AND ANIMAL HEALTH Selvi Yona Sari; Desi Permata Sari; Idham Fahmi
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2415

Abstract

Think about This point For discover out the bolster show government and execution representative: investigator innovation data , engagement work , coordination on the benefit animals and wellbeing creature Territory West Sumatera. The information collection strategy utilized in think about This is often non likelihood testing strategy Tests were taken with method inadvertent examining strategy as numerous as 98 respondents. Investigation strategy utilized. Examination Auxiliary Condition Modeling (SEM) with Fractional Slightest Square (PLS). Where comes about Not accessible impact noteworthy positive Support Government on Worker Execution , there's impact noteworthy positive Inclusion Work to Back Government , None impact critical positive Coordination to Bolster Government, There impact noteworthy positive Coordination on Representative Execution , None influence critical positive Innovation Data to Bolster Government, No there's impact critical positive Innovation Data on Worker Execution. Watchwords: examiner innovation data, engagement work, coordination, bolster government and execution representative.
THE INFLUENCE OF PERCEIVED PRODUCT QUALITY, PROMOTIONAL ATTRACTIVENESS, AND BRAND AMBASSADOR ON EMINA COSMETIC PURCHASING DECISIONS WITH BRAND IMAGE AS INTERVENING VARIABLE Vicky Brama Kumbara; Yulasmi -; Emil Salim; Ramdani Bayu Putra; Della Asmaria Putri
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2416

Abstract

The purpose of this study was to analyze the effect of perceived product quality, promotional attractiveness, and brand ambassadors on purchasing decisions with brand image as an intervening variable. This research was conducted on consumers who made purchases at Emina cosmetics, where the respondents in this study were students of the Faculty of Economics and Business, Putra Indonesia University in the 2021-2022 academic year. The number of samples in this study were 131 respondents. With the method of collecting data through questionnaires and the sampling method in this study was non-probability sampling with purposive sampling technique. This study uses Partial Least Square analysis techniques estimated with the SmartPLS 2.0 program. The results of this study are the perception of product quality, promotional attractiveness, brand ambassadors and brand image as intervening variables that have a direct and indirect effect on purchasing decisions. Brand image is the factor that most influences consumers in making purchasing decisions. So that the higher the brand image of a product, the higher the consumer purchasing decision for that product. The perceived benefits greatly influence consumer purchasing decisions in making Emina cosmetic products.
ANALYSIS OF THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY, FIRM SIZE, MANAGERIAL OWNERSHIP, NET PROFIT MARGIN ONPROFITABILITY IN MANUFACTURING COMPANIES INCONSUMPTION GOODS SECTOR Yois Nelsari Malau; Natasya Nainggolan; Ribka Sujana; Nurul Aulia; Andreas Randy Wangary
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2428

Abstract

This study aims to prove and analyze the effect of Current Ratio, Debt to Equity Ratio, Firm Size, Managerial Ownership, Net Profit Margin on Profitability in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2021.The population in this study is 51 companies listed on the Indonesia Stock Exchange in 2018-2021. Of the 51 listed companies, 18 sample companies were selected using purposive sampling. The data used in this study is secondary data, by collecting the information needed from idx financial in the form of financial statements for 2018-2021. The results of the study simultaneously with the F test showed that the variables current ratio, debt to equity ratio, firm size, managerial ownership, net profit margin affect profitability. The results of the discussion with the T test showed that the variables current ratio, debt to equity, firm size, managerial ownership and net profit margin. Keywords: Current Ratio, Debt to Equity, Firm Size, Managerial Ownership, Net Profit Margin, Profitability
THE INFLUENCE OF COLLECTION OF PARKING TAX, STREET LIGHTING TAX, ENTERTAINMENT TAX AND HOTEL TAX ON MEDAN CITY REGIONAL ORIGINAL INCOME Mesrawati -; Dina Pasaribu; Dorisna Simamora; Hariyanti Purba; Junita Putri Rajana Harahap
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

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

Abstract

The goal of this study was to gather data on how municipal revenue in the city of Medan was affected by parking fees, fees for street lighting, fees for lodging, and fees for entertainment. The dependent variable in this study is the local revenue of the city of Medan, and the independent variables employed in it are parking taxes, street lighting charges, hotel taxes, and entertainment taxes. The population used in this analysis is represented by a report on budget realization for the years 2018–2021. The study sample was determined using historical data as well as information from the yearly Regional Original Revenue Budget Realization Report. Multiple Regression Analysis, Descriptive Statistical Analysis, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test), t test, F test, and Coefficient of Determination were used to analyze the data using SPSS version 20. The findings of this study show that local revenue is positively impacted by parking taxes, street lighting taxes, hotel taxes, and entertainment taxes.
BIINER LEARNING MODEL TO IMPROVE STUDENT’S SCIENTIFIC ATTITUDE Rahmatul Husna Arsyah; Ambiyar; Faeza Rezi; Rizky Ema Wulansari
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2431

Abstract

This study aims to assess the effectiveness of the BIINER Learning model in shaping students' scientific attitudes. This study uses a type of quasi-experimental experiment. Data was collected through questionnaires and observations. Data on students' scientific attitudes between the BIINER Learning group and the Project based learning group were analyzed using the T test. The results of the data analysis show that the value of tcount (5.772) is greater than ttable (2.381), which means that there is a significant difference in scientific attitude between the BIINER Learning group and the Project based learning group. Thus, it can be concluded that the BIINER Learning model is more effective in cultivating students' scientific attitudes than the Project based Learning model. Observational data also supports this conclusion. The scientific attitude of students in the BIINER Learning group showed a percentage of 8.3% (moderate), 47.2% (high), and 44.4% (very high), while the Project based learning group showed a percentage of 22.2% (moderate), 50% (high), and 27.7% (very high). Thus, students' scientific attitudes in the BIINER Learning model tend to be higher than Project based learning in the very high category, while in the medium and high categories, the percentage of students' scientific attitudes in the Project based learning model is higher than BIINER Learning. In conclusion, the use of the BIINER Learning model is more recommended because it is proven to be more effective in shaping students' scientific attitudes. Thus, it can be expected that students' scientific attitudes can develop better through the application of this learning model

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