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Golden Ratio of Data in Summary
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 2776641     DOI : https://doi.org/10.52970/grdis
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Golden Ratio of Data in Summary Golden Ratio of Data in Summary with e-ISSN 2776-6411, welcomes submissions that describe data from all research areas. Please note: almost any piece of information can be defined as data. However, to merit publication in Golden Ratio of Data, in Summary, should be a set of information that is acquired/collected with a scientific method and have value to the research community. Golden Ratio of Data in Summary welcomes papers dataset that is based in multidiscipline for easier to find. Increase traffic towards associated research articles and literature, leading to more citations. Publication Frequency: Semi-Annual Issues Per Year: Issue 1, November to April, and Issue 2, May to October.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 622 Documents
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Analyzing the Effectiveness of Internal Control Systems in Managing Pharmaceutical Inventories at Advent Hospital Medan, Indonesia Sormin, Ropinna Nadia; Manurung, Amran; Siringoringo, Magdalena Judika Br
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1584

Abstract

This study aims to analyze the implementation of the internal control system in managing pharmaceutical inventory at Advent Hospital Medan. Medication inventory plays a crucial role in supporting patient services, both outpatient and inpatient. Internal control is essential to ensure drug availability, prevent overstocking or stockouts, and mitigate risks of damage and expiration. This research uses a descriptive qualitative method, employing interviews and observations within the pharmacy department. The findings indicate that Advent Hospital Medan has implemented internal controls through inventory recording, stock monitoring, and task segregation. However, challenges such as overstocking and the risk of expired medications remain. Therefore, regular supervision and evaluation must be strengthened to optimize inventory management. This study is expected to serve as an input for hospital management and a reference for future research.
The Impact of Profitability and Liquidity on Earnings Growth: Evidence from Food and Beverage Firms Listed on the IDX Lumbangaol, Herawati; Samosir, Hendrik; Sinurat, Mangasa
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1585

Abstract

This study examines the effect of profitability and liquidity on earnings growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses secondary data derived from the companies' annual financial reports. A purposive sampling method was employed, resulting in a sample of 30 companies that met the predefined criteria. Data analysis was conducted using multiple linear regression with SPSS version 25, descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing was carried out using the t-test and F-test at a significant level of 0.05. The findings show that profitability (Net Profit Margin) has a positive but insignificant effect on earnings growth. Meanwhile, liquidity (Cash Ratio) has a negative and insignificant effect on earnings growth. Simultaneously, neither profitability nor liquidity significantly influences earnings growth.
Assessing the Impact of Accounting Standards and Human Capital on Public Financial Reporting Quality in Indonesia Hutahaean, Marlia Olivia; Manurung, Amran; Saribu, Ardin Dolok
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1590

Abstract

The quality of village financial reporting in Indonesia remains a concern, with inconsistencies and inadequacies still evident in many regions, including Bintang Bayu Sub-district. This study examines the effect of Government Accounting Standards (SAP) implementation and human resource (HR) competency on the quality of village financial reports. Employing a quantitative approach, primary data were collected through a structured Likert-scale questionnaire distributed to village officials across 19 villages in the region. Data analysis was conducted using SPSS version 25. The findings reveal that both the implementation of SAP and HR competency positively and significantly affect the quality of financial reporting. Specifically, SAP implementation shows a t-value of 2.959 (p = 0.005), while HR competency records a t-value of 2.398 (p = 0.022), indicating strong statistical support. These results underscore the importance of consistent accounting standards and the competency of village personnel in enhancing financial reporting quality. This study offers practical implications for local governments, recommending targeted technical training and capacity building initiatives for village apparatus. Future research is encouraged to incorporate additional variables, such as internal audit functions and adopting accounting information systems.
Analysis of Factors Influencing The Shift from Rice to Maize In Lembantongoa Village, Sigi Regency, Indonesia Umam, Sirajul; Sading, Yunus; Musdayanti, M.; Yunus, Rita; Tallesang, Mukhtar
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1246

Abstract

This study analyzes the factors that drive farmers to shift from cultivating lowland rice to corn in Lembantongoa Village, Palolo District, Sigi Regency. Using a descriptive qualitative method, data were collected through observation, interviews, and questionnaires, with proportional random sampling. Analysis was conducted using frequency distribution tables. Findings reveal that the shift was mainly due to declining rice productivity, which reduced farmer income. Corn was chosen as an alternative because of its shorter harvesting period and higher economic value. Data from 2015 to 2022 show a 4.6% decrease in rice planting area and an 11.2% increase in corn. These economic and environmental factors have influenced the village farmers' transition.
The Impact of Mentoring and Work Motivation on the Proactivity of Generation Z Employees in Jakarta with Leadership Style as a Moderating Variable Syukur, Aris Muhamad; Wibowo, Daniel Pungkas Prastia; Usman, Osly
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1466

Abstract

This study examines the impact of mentoring and work motivation on the proactivity of Generation Z employees in Jakarta, with leadership style as a moderating variable. Using a sample of 100 employees and analysis through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the findings reveal that work motivation strongly and positively influences proactivity. Mentoring also demonstrates a positive effect. Interestingly, leadership style significantly strengthens the effect of mentoring, but does not moderate the relationship between work motivation and proactivity. These findings suggest that, to enhance the proactivity of Generation Z employees, organizations should focus on improving intrinsic motivation, optimizing mentoring programs, and implementing a supportive leadership style.
Preservation Strategies for Archives at the Archive Depot of Malang City Public Library and Archives Office Faedah, Agil Rizki; Ulum, Mochamad Chazienul
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1530

Abstract

Archive preservation plays an important role in an organization's preservation and accessibility of documents with historical, legal, administrative, and cultural values for future generations. The problem addressed in this study is how the Archive Depot of Malang City Library and Archives Office ensures the preservation of the archives it manages. This study aims to identify and analyze the preservation strategies of archives implemented in the Archive Depot of Malang City Library and Archives Office. The method used in this study was a case study with a qualitative approach. The data collection techniques used were observation, interviews, and documentation. This study used a theory of preservation strategy by Sari & Putranto (2023). The results of the study showed that there are three main strategies in maintaining archive preservation. First, the storage environment is managed by maintaining the room temperature according to the standard, using appropriate storage media, such as roll-o-pack shelves and acid-free materials, and controlling humidity using silica gel. Second, preventing damage from external factors is implemented through fumigation, disinfectant spraying, camphorization, proper air circulation, and disaster mitigation training for archivists. Third, the implementation of technology is carried out through archive digitalization, storage on the digital platform e-Arsip (a digital-based electronic archive management system in the institution environment) and SIKN/JIKN (National Archive Information System and Network managed by ANRI as a platform for national archive integration and access), and improving the quality of archive visuals through a photo editing application. Through these strategies, archive institutions such as the Archive Depot of Malang City Library and Archives Office contribute to building a solid foundation for preserving the nation's collective memory and providing opportunities for inclusive and sustainable information access.
The Influence of Accounting Information System Usage on the Performance of SME in Medan Krio Village, Indonesia Nababan, Jesika; Gaol, Vebry M. Lumban; Munte, Mei Hotma Mariati
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1631

Abstract

This study examines the effect of using Accounting Information Systems (AIS) on the performance of SME in Medan Krio Village, Sunggal District. The method used is quantitative, with a survey approach through questionnaires to 162 SME actors, which were analyzed using simple linear regression. The results showed that the use of AIS had a significant and positive effect on the performance of SME, with an influence contribution of 71.5%. This finding confirms that adopting accounting technology can improve operational effectiveness, reporting accuracy, and strategic decision-making in SME. In conclusion, accounting information systems are an essential tool in supporting the sustainability of SME, and it is recommended that the government and stakeholders encourage training and access to this technology for small businesses in the region. Further research could explore other variables that influence SME.
The Influence of Basic Accounting Knowledge and Computer Operation Skills on Accounting Software Proficiency Sinaga, Era Elfrida; Gaol, Vebry M. Lumban; Samosir, Hendrik E.S
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1647

Abstract

This study aims to determine the effect of basic accounting understanding and computer operation on the accounting computer skills of Faculty of Economics and Business students majoring in accounting at Universitas HKBP Nommensen in 2023. Accounting computer skills are one of the important competencies that accounting graduates must have to compete in the technology-based workforce. This type of research employs a quantitative approach with an associative design. Data was collected through questionnaires and analyzed using SPSS software version 25. The sample was selected purposively from students who had taken basic accounting and accounting computer courses. The findings revealed that understanding basic accounting had no substantial impact on accounting computer skills, whereas computer operation did. Both greatly affect accounting computer abilities, with a combined contribution of 58.2%. These findings support the need to improve technical competencies in the accounting education curriculum.
Framing Effects in Development Assistance Perceptions: A Cross-Country Comparison between Indonesia and Malaysia Akhyar, M.; Rahmi, R.
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1661

Abstract

This study examines the influence of framing effects on public perceptions of development assistance through a qualitative literature-based approach, focusing on a cross-country comparison between Indonesia and Malaysia. The research aims to explore how different framing strategies—such as loss versus gain, ownership versus charity, and donor identity—shape perceptions of necessity, fairness, legitimacy, and alignment with national interests in two socio-politically distinct but culturally proximate contexts. Methodologically, the study synthesizes theoretical and empirical findings from political communication, development studies, and Southeast Asian media scholarship. Literature was systematically collected from peer-reviewed journals, policy reports, and relevant grey literature, then thematically coded to identify recurrent patterns, contextual moderators, and institutional influences. The results indicate that loss-framed messages generally heighten perceived urgency, while ownership and partnership frames are more effective in sustaining legitimacy, particularly when supported by transparency and participatory practices. Donor identity framing significantly affects legitimacy perceptions, with narratives emphasizing mutual benefit and co-prosperity outperforming those suggesting strategic competition or dependency. Country-specific differences emerge: Indonesian audiences respond more positively to frames highlighting transparency and community ownership, whereas Malaysian audiences are more receptive to frames underscoring competence, stability, and alignment with national development plans. The findings contribute theoretically by integrating cognitive and sociological framing theories with institutional and cultural moderators, and managerially by offering context-sensitive communication strategies for policymakers, donors, and civil society actors. This research underscores the necessity of aligning message content, messenger credibility, and institutional practice to maximize the positive impact of development assistance narratives.
A Study on GOJEK's Brand Image and Consumer Trust: An Analysis of the Influence of Digital Marketing Strategies and Promotions on GOJEK's Brand Image and Consumer Trust Setyawan, Muhammad Dimas Arbi; Kanthy, Nur Halizah Wulan Nirmala; Usman , Osly
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1370

Abstract

Digital marketing has become a central pillar in building and strengthening brand image in the contemporary information era. This study provides an in-depth analysis of the influence of digital marketing strategies and promotional activities on GOJEK’s brand image, with consumer trust positioned as a critical mediating variable. A quantitative approach was employed, utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), implemented through the SmartPLS software. The sample consisted of 100 respondents—users of the GOJEK application in the Mustika Jaya District, Bekasi City—who were selected using purposive sampling. The analysis revealed that digital marketing strategies have a positive and significant effect on both brand image (p = 0.041) and consumer trust (p = 0.027). In contrast, promotional activities have a direct, significant effect on brand image, but also significantly and positively influence consumer trust (p = 0.001). The most notable finding is the significant mediating role of consumer trust in the relationships between digital marketing strategies and brand image (p = 0.050) and between promotion and brand image (p = 0.007). These results underscore that the effectiveness of digital marketing strategies and promotional efforts largely depends on their success in establishing consumer trust initially. The practical implication for companies is the need to prioritize transparency, data security, and two-way interaction as core elements of their digital marketing strategies to enhance brand image fundamentally.

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