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INDONESIA
Student Scientific Creativity Journal
ISSN : 29853761     EISSN : 29853753     DOI : 10.55606
1. Ilmu Sosial 2. Ilmu Ekonomi 3. Akuntansi 4. Manajemen 5. Kebudayaan 6. Pendidikan 7. Sejarah 8. Pariwisata 9. Gender 10. Humaniora 11. Seni Budaya 12. Linguistik 13. Sastra 14. Filsafat 15. Studi Agama 16. Studi Media dan Komunikasi 17. Berbagai bidang penelitian yang relevan
Arjuna Subject : Umum - Umum
Articles 356 Documents
Pengaruh Kinerja Keuangan Terhadap Penerimaan Dana Insentif Daerah Pada Pemerintah Provinsi Di Indonesia Putu Ria Septiani; Rindu Rika Gamayuni
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2108

Abstract

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.
Pengaruh Pemberian Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM : (Studi Pada Wajib Pajak UMKM Yang Berada Di Kabupaten Sikka Provinsi Nusa Tenggara Timur) Maria Angelina Jelita; Yosefina Andia Dekrita; Fransiskus De Romario
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2109

Abstract

The purpose of this study was to investigate whether tax incentives impact the compliance of MSME taxpayers. It will employ quantitative research methods with a descriptive verification approachto determine the extent ot the influence of tax incentives on MSME taxpayer compliance. The sample in this study was 64 MSME taxpayers. The technique for collecting data involves administering a questionnaire that has undergone rigorous testing to ensure its validity and reliability. The data analysis technique used to answer the hypothesis was simple linear regression. Based on the coefficient of determination test, it’s evident that tax incentives contribute significantly to the compliance of MSME taxpayers with a contribution of 92,5% observed in the data analysis results. Furthermore, the results of testing the hypothesis can be seen that the t-count value was 2,249 and the t-table value was 1.999. The hypothesis testing revealed that the t-count value was higher than the t-table value (2,249 > 1,999). It can be inferred that tax incentives had a positive and significant influence on MSME taxpayer compliance in East Alok, West Alok, and Alok Sub-districts of Sikka Regency.
Analisis Value For Money Dalam Menilai Kinerja Keuangan Pemerintah Desa (Studi Kasus Pada Desa Ribang Kecamatan Koting Kabupaten Sikka) Kandida Agatha Dua
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2110

Abstract

This study aims to determine whether the financial performance of the government of Ribang Village, Koting District, is economical, efficient and effective based on the concept of value for money. This study used a quantitative approach originating from the office of Ribang Village, Koting District. Analyzed using Microsoft Excel and value for money formula. The results of the research conducted concluded that the financial performance of Ribang Village, Koting District, from an economic perspective, in 2018 was quite economical and in 2019-2021 it was economical. efficiency category, (2) whereas in 2020 the index was not efficient, (3) the financial performance of Ribang Village, Koting District in terms of effectiveness in 2018-2021 was quite effective.
Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Keterjadian Flypaper Effect Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2018-2022 Regina Triyansi Susan; Yosefina Andia Dekrita; Konstantinus Pati Sanga
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2111

Abstract

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.
Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021) Evaldiana Adelia; Wilhelmina Mitan; Fransiscus De Romario
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2113

Abstract

This study aims to determine the effect of pentagon fraud in detecting financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. The method used in this research is quantitative in nature causative with data sources in the form of secondary data. The sample of this research is 21 companies in the healthcare sector using a purposive sampling method. The data for this research were obtained from literature and documentation. The results of this study show that partially financial target variables and changes in directors have an effect on fraudulent financial reports in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Meanwhile, external pressure variables, ineffective supervision, auditor changes, and the frequency of CEO photos appearing have no effect on fraudulent financial statements in healthcare sector companies listed on the Indonesia Stock Exchange in 2021. Simultaneously financial targets, external pressures, ineffective supervision, changes in auditors, changes in directors, and the frequency of CEO photos appearing have an effect on fraudulent financial statements.
Pengaruh Motivasi, Biayapendidikan, Dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi : Studi Empiris Pada Mahasiswa Akuntansi Universitas Nusa Nipa Maria Enyelistike Sado; Andreas Rengga; Siktania Maria Dilliana
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2114

Abstract

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dalam Pelaksanaan Pembangunan Tahun Anggaran 2017-2021 (Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur) Beatriks Reo Weluk; Andreas Rengga; Konstantinus Pati Sanga
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2126

Abstract

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management and applicable regulations since one type of accountability report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).
Analisis Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah Pada Kantor Dinas Pariwisata Dan Kebudayaan Kabupaten Sikka Maria Paskalia Dua Vina; Henrikus Herdi; Pipiet Niken Aurelia
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2134

Abstract

This study aims to determine the effectiveness and efficiency of the Regional Revenue and Expenditure Budget at the Tourism and Culture Office of Sikka Regency in the 2019 – 2021 budget period. expenditure and income in each existing organization. The method used in this research is descriptive qualitative analysis. Data collection techniques in the form of Observation, Interview, and Documentation. The research results for the level of effectiveness of budget implementation in 2019-2021 are overall quite effective and the level of efficiency in 2019-2021 is overall inefficient, while the growth rate has also experienced increases and decreases. The Sikka Regency Tourism and Culture Office should pay attention to the situation and conditions, so that the budget that has been prepared can be realized properly.
Strategi Pembelajaran online di SMK Negeri 3 Bungo Rahmat Hidayat
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2135

Abstract

Strategy is a way or method that is chosen or it can also be interpreted as a way to achieve a goal in education. The definition of a learning strategy can be interpreted as a plan that contains a series of activities designed to achieve certain educational goals. The learning strategy includes specific learning approaches, models, methods and techniques. This research is a qualitative method, which is a method that aims to make a systematic, factual, accurate description, picture or painting of the properties and relationships between the phenomena investigated. In other words, descriptive research takes the problem or focuses on actual problems as they were at the time the research was carried out. What was collected was in the form of primary data and secondary data about teacher strategies in online learning, the techniques used in data collection were observations, interviews and documentation studies. Research leads to the methods used by teachers in online learning activities using platforms such as WhatsApp, email, and technology-based zoom.
The Influence Of Marketing Mix (7Ps) On Purchasing Decisions At Estusae Café Trawas - Mojokerto Retno Dewi Safitri; Rahayu Rahayu; M. Syamsul Hidayat
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2141

Abstract

Competition in the culinary industry presents numerous challenges that influence a competitor's standard. As these factors impact consumer decisions, a comprehensive marketing approach is required to maintain market share and overcome competition. The purpose of this study is to investigate the influence of 7P marketing strategy variables (product, price, promotion, place, people, process, physical evidence) on consumer purchasing decisions at Estusae Cafe. A quantitative methodology was employed in this study utilizing purposive sampling. The target population was comprised of all patrons who have consumed products at Estusae Cafe. Data was obtained via questionnaires distributed to respondents selected via purposive sampling. To assess the correlation between 7P marketing strategy variables and consumer purchasing decisions, quantitative data analysis methods were applied using linear regression techniques. The results obtained (F-value of 24.221) from Table 2.10 confirm acceptance of Ha, indicating that all seven independent variables (7P) jointly or simultaneously influence the dependent variable, Estusae Cafe Trawas Purchasing Decision. Additionally, the correlation coefficient (R Square) is 0.648, suggesting that collectively, the 7P variables influence 65% of Estusae Cafe Trawas' Purchasing Decision. The research has revealed that the 7P marketing strategy holds significant importance in influencing consumer purchasing behavior. Such findings carry broader academic implications.