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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 185 Documents
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Pengaruh Program Sertifikasi Halal Gratis (Sehati) terhadap Minat UMKM untuk Mengajukan Sertifikasi Halal di Kemenag Kota Prabumulih Zayudi; M. Robby Kaharuddin; Candra
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1091

Abstract

Abstract : The purpose of this study is to find out how the Free Halal Certification Program (Sehati) affects the interest of small and medium enterprises (SMEs) in applying for halal certification at the Ministry of Religious Affairs in Prabumulih City. The Halal Certification Program is the independent variable in this study, while SMEs' interest is the dependent variable. This research uses a quantitative research design, employing a questionnaire as the data collection tool, utilizing Likert scale techniques with a total of 80 respondents who fall within the characteristics of the respondents. Based on the data processing that has been done, this study shows that the results indicate that free halal certification affects SMEs' interest at the Ministry of Religious Affairs in Prabumulih City. The free halal certification program at the Ministry of Religious Affairs in Prabumulih has a significant effect on SME actors to register their businesses. Based on the hypothesis testing results regarding the effect of the halal certification variable on From the interest in MSMEs, it is obtained that the halal certification variable has an effect on MSME interest of 0.000, which is less than 0.05, where in the t-test result, it is known that the calculated t value is 2.673. Based on the simple regression test results, it is known that the certification variable has a significant effect on MSME interest to register for halal certification at the Ministry of Religious Affairs in Prabumulih City. The result of the coefficient of determination (R2) test obtained a value of 0.719, in other words, this indicates that the percentage of variation that can be explained by the variation of the independent variable is 71.9%, while the remaining 28.1% is explained by other variables not explained in this study. Abstrak : Tujuan penelitian ini adalah untuk mengetahui bagaimana Pengaruh Program Sertifikasi Halal Gratis (Sehati) Terhadap Minat Umkm Untuk Mengajukan Sertifikasi Halal Di Kemenag Kota Prabumulih. Dengan variabel Program Sertifikasi Halal yang merupakan variabel independen dalam penelitian ini dan Minat UMKM sebagai variabel dependen. Penelitian ini menggunakan desain penelitian kuantitatif dengan alat pengambilan data yang digunakan ialah kuesioner, menggunakan teknik skala likert dengan total 80 responden yang termasuk kedalam karakteristik responden. Berdasarkan hasil olah data yang telah dilakukan, penlitian ini menunjukkan hasil bahwa Hasil penelitian menunjukkan bahwa sertifikasi halal gratis berpengaruh terhadap Minat UMKM Di Kemenag Kota Prabumulih. Program sertifikasi halal gratis yang ada di Kemenag Kota Prabumuih berpengaruh secara signifikan bagi pelaku UMKM untuk mendaftarkan usahanya. Berdasarkan hasil pengujian hipotesis tentang pengaruh variabel sertifikasi halal terhadap Minat UMKM diperoleh keterangan bahwa variabel sertifikasi halal berpengaruh terhadap Minat UMKM sebesar 0,000 lebih kecil dari 0,05 di mana pada hasil uji t diketahui bahwa nilai t hitung sebesar 2,673.Berdasarkan hasil uji regresi sederhana, diketahui bahwa variabel sertfikasi berpengaruh signifikan terhadap Minat UMKM untuk mendaftarkan sertfikiasi halal di Kemenag Kota Prabumulih. Sedangkan untuk hasil uji koefisien determinan (R2) diperoleh nilai sebesar 0,719 dengan kata lain hal ini menunjukkan bahwa besar persentase variasi yang bisa dijelaskan oleh variasi dari variabel bebas yaitu sebesar 71,9% sedangakan sisanya 28,1% dijelaskan oleh variabel lain yang tidak dijelaskan dalam penelitian ini.  
Cover, Dewan Redaksi, Daftar Isi
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1097

Abstract

Cover, Dewan Redaksi, Daftar Isi
Fintech P2P Lending dalam Pandangan Islam Yolanda Salsabila; Juliana Putri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1104

Abstract

Abstract : Sharia peer-to-peer (P2P) lending is a fintech innovation that connects funders and borrowers through digital platforms while applying sharia principles such as the prohibition of usury (riba), uncertainty (gharar), and the use of sharia contracts (mudharabah, musyarakah, qardh, wakalah). Sharia P2P lending plays a crucial role in expanding access to financing for MSMEs and communities not reached by conventional banking services in Indonesia. However, its implementation still faces challenges, including unspecific regulations, low sharia financial literacy, limited human resources, as well as suboptimal consumer protection and sharia supervision. With strengthened regulations, education, and sharia-based governance, sharia P2P lending is expected to continue growing and make a significant contribution to sharia financial inclusion and national economic development. Abstrak : Peer-to-peer (P2P) lending syariah merupakan inovasi fintech yang mempertemukan pemberi dana dan peminjam melalui platform digital dengan menerapkan prinsip-prinsip syariah, seperti larangan riba, gharar, dan penggunaan akad-akad syariah (mudharabah, musyarakah, qardh, wakalah). P2P lending syariah berperan penting dalam memperluas akses pembiayaan bagi UMKM dan masyarakat yang belum terjangkau layanan perbankan konvensional di Indonesia. Namun, implementasinya masih menghadapi tantangan berupa regulasi yang belum spesifik, rendahnya literasi keuangan syariah, keterbatasan sumber daya manusia, serta perlindungan konsumen dan pengawasan syariah yang belum optimal. Dengan penguatan regulasi, edukasi, dan tata kelola berbasis syariah, P2P lending syariah diharapkan dapat terus berkembang dan memberikan kontribusi signifikan terhadap inklusi keuangan syariah dan pertumbuhan ekonomi nasional.
Analisis Perbandingan Kinerja Keuangan pada PT Wijaya Karya Tbk dan PT Adhi Kary Tbk Pada Tahun 2008 – 2023 Amilia Nanda Putri Lestari; Amin Tohari; Andi Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1105

Abstract

Abstract : Construction companies are business entities that build physical facilities and infrastructure to help create jobs and distribute income from all levels of society. The purpose of this study is to determine the comparison of the financial performance of PT Wijaya Karya Tbk and PT Adhi Karya Tbk as their development in their role as construction companies in Indonesia. The subjects in this study were PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023 which have research objects, namely the financial statements of the companies PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023. The analysis technique used is hypothesis testing using the independent sample t-test. The results of the study stated that the F count for Current Ratio (CR) with Equal Variance Assumed (assuming both variants are the same) there was a comparison of financial performance between the two companies while the F count for Total Asset Turn Over (TATO) and Return on Equity (ROE) with Equal Variance Assumed (assuming both variants are the same) there was no comparison of financial performance between the two companies. Abstrak : Perusahaan kontruksi merupakan badan usaha yang membangun sarana, dan prasarana fisik untuk membantu menciptakan lapangan kerja dan mendistribusikan pendapatan dari semua lapisan masyarakat. Tujuan penelitian ini untuk mengetahui perbandingan kinerja keuangan PT Wijaya Karya Tbk dan PT Adhi karya Tbk sebagai perkembangannya dalam perannya sebagai perusahaan konstruksi yang di Indonesia. Subjek dalam penelitian ini adalah PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023 yang memiliki objek penelitian yaitu laporan keuangan perusahaan PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023. Teknik analisis yang digunakan adalah pengujian hipotesis yang menggunakan independent sample t-test. Hasil penelitian menyatakan bahwa F hitung untuk Current Ratio (CR) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) terjadi perbandingan kinerja keuangan antar kedua perusahaan sedangkan F hitung untuk Total Asset Turn Over (TATO) dan Return on Equity (ROE) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) tidak terjadi perbandingan kinerja keuangan antar kedua perusahaan.
Pengaruh Ukuran Perusahaan, Dewan Komisaris dan Leverage Terhadap Kinerja Keuangan Ari Puji Wicaksono; Hetty Muniroh
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1112

Abstract

Abstract : Financial performance refers to the extent to which a company is able to achieve its financial goals in an effective and efficient manner in generating profits, managing assets and controlling liabilities. This investigation aims to provide information on financial performance influenced by company size, board of commissioners and leverage. The object of this study involved manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. This research method was carried out using the documentation method, the type of data used was documentary data and the data sources used were secondary data. This population includes the food and beverage sub-sector business, sampling was carried out with special criteria, so that 18 companies were obtained with three years of observation with a total of 54 observations of data used as samples. The data analysis technique used was multiple linear analysis technique. Before conducting the regression, it was previously tested with the classical assumption test to obtain data that was the Best Linear Unbias Estimate (BLUE). The findings from this investigation were that company size had no impact on financial performance, the board of commissioners had no negative impact on financial performance while leverage had an impact on financial performance. Abstrak : Kinerja keuangan mengacu pada sejauh mana perusahaan mampu mencapau tujuan keuangannya dengan cara yang efektif dan efisien dalam menghasilkan keuntungan, mengelola aset dan mengendalikan liabilitas. Investigasi ini bermaksud memberi informasi mengenai kinerja keuangan yang dipengaruhi oleh ukuran perusahaan, dewan komisaris dan leverage. Objek penelitian ini melibatkan perusahaan manufaktur tergabung dalam Bursa Efek Indonesia selama periode 2020-2022.  Metode penelitian ini dilakukan dengan metode dokumentasi, jenis data yang digunakan data dokumenter dan sumber data yang digunakan adalah data sekunder. Populasi ini melibatkan bisnis sub sektor makanan dan minuman, penarikan sampel dilakukan dengan kriteria khusus, sehingga diperoleh 18 perusahaan dengan tahun pengamatan selama tiga tahun dengan jumlah observasi sebanyak 54 data yang dijadikan sampel. Teknik analisis data yang digunakan adalah teknik analisis linier berganda. Sebelum dilakukan regresi, sebelumnya diuji dengan uji asumsi klasik untuk memperoleh data yang Best Linier Unbias Estimate (BLUE). Temuan dari investigasi ini ukuran perusahaan tidak berdampak pada kinerja keuangan, dewan komisaris tidak berdampak secara negatif pada kinerja keuangan sedangkan leverage berdampak pada kinerja keuangan
Pengaruh Konflik Kerja, Stress Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Asialab Universal Pratama Palembang Bella; Baidowi Abdhie; Nyayu Khairani Putri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1113

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Konflik Kerja, Stress Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang. Sampel dalam penelitian ini sebanyak 36 orang dari karyawan PT. Asialab Universal Pratama. Teknik analisis yang digunakan adalah analisis linier berganda yang diolah dengan menggunakan bantuan program komputer Statistical Product and Service Solution ( SPSS) versi 24. Hasil penelitian menunjukkan bahwa Konflik Kerja, Stress Kerja, Dan Disiplin Kerja memiliki pengaruh secara simultan Terhadap Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,000 < α (0,05) artinya Ho ditolak atau Ha diterima. Persamaan regresi linier berganda Y = 2.665 + 0.194 X1 + 0.720 X2 + 0.357 X3. Konflik Kerja Terhadap memiliki pengaruh secara persial dengan Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,044< α (0,05). Stress Kerja Terhadap memiliki pengaruh secara persial dengan Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,000< α (0,05). Disiplin Kerja Terhadap memiliki pengaruh secara persial dengan Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,007< α (0,05).
Netnography Analysis : Digital Society's Perception of The Influence of Local Revenue on The Development of Palu City Selvyana; Karim, Fikry; Meldawati, Lucyani; Masruddin
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1120

Abstract

The study aims to determine perceptions among the people of Palu city on Intagram@palu.kota posts related to news uploads and people's perceptions in the comments column regarding the development of the Palu City Region, social media which are the most frequently visited pages, namely Instagram@palu.kota, and Tiktok@Info Palu. In depth, we conducted this research to analyze the impact of uploads in the social media platform on Public Perceptions related to the Regional Development of Palu City with a qualitative approach with the netnography method because this method makes it easier for the author to analyze the perceptions or comments of the digital community on social media as a source of data for this research. We made this research to understand how much influence the level of concern of the digital community of Palu City to find out the utilization and use of PAD funds in the development of Palu City through content analysis interactions in online media forums related to the issue of Palu City Development. The results showed that users of social media forums including Instagram and tiktok are increasingly varied in giving comments both containing positive or negative assessments to the Palu City Regional government in Regional Development, especially in the Public area.The conclusion of this article is that a better understanding of the perceptions of digital communities can help the government in designing policies that are more effectively accepted by digital communities by involving them in the dialogue and decision-making forums of the Palu City Regional government so that they can run more effectively and sustainably.This research also contributes to the literature on netnography and digital community participation in the context of Regional Development.   
Mendorong Akselerasi Perbankan Syariah : Strategi Menuju Pertumbuhan Berkelanjutan di Indonesia Khairun Nisa, fatika; Alfredo; Andi Amri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1124

Abstract

Abstract : In recent years, the expansion of the Islamic banking sector in Indonesia has attracted a lot of attention. Effective tactics are needed to drive growth in this industry, considering the increasing public interest in financial products that comply with Sharia principles. The objective of this study is to examine various tactics that can be applied to accelerate the expansion of the Islamic banking industry in Indonesia. With a focus on the collection of secondary data from books, research findings, news, newspapers, magazines, and other sources, a qualitative research approach is used in this bibliographic type of research. The analysis findings indicate that several key tactics can accelerate the expansion of Islamic banking, including raising public awareness about Islamic finance, creating innovative products that meet consumer demand, strengthening collaboration between Islamic and non-Islamic financial institutions, and gaining government support through favorable policies. Abstrak : Dalam beberapa tahun terakhir, ekspansi sektor perbankan Islam di Indonesia telah menarik banyak perhatian. Diperlukan taktik yang efektif untuk mendorong pertumbuhan di industri ini, mengingat minat publik yang semakin meningkat terhadap produk keuangan yang mematuhi prinsip-prinsip syariah. Tujuan dari studi ini adalah untuk memeriksa berbagai taktik yang dapat diterapkan untuk mempercepat ekspansi industri perbankan Islam di Indonesia. Dengan fokus pada pengumpulan data sekunder dari buku, temuan penelitian, berita, surat kabar, majalah, dan sumber lainnya, pendekatan penelitian kualitatif digunakan dalam jenis penelitian bibliografi ini. Temuan analisis menunjukkan bahwa sejumlah taktik penting dapat mempercepat ekspansi perbankan Islam, termasuk meningkatkan kesadaran publik tentang keuangan Islam, menciptakan produk-produk inovatif yang memenuhi permintaan konsumen, memperkuat kolaborasi antara lembaga keuangan Islam dan non-Islam, serta mendapatkan dukungan pemerintah melalui kebijakan yang mendukung.
Pengaruh Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen pada Dealer Yamaha PT. Thamrin Brothers Babat Toman Herlan Junaidi; Ellen Sumiarni
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1114

Abstract

Abstract : This study aims to determine the influence of Promotion, Price, and Location on Consumer Satisfaction at Yamaha PT. Thamrin Brothers Babat Toman dealership. The data collection method used is a questionnaire, and the population and sample in this study are 60 respondents. The data analysis technique used is multiple linear regression analysis, t-test, F-test, correlation coefficient, coefficient of determination, reliability test, and validity test using SPSS program. The results of this study show that there is a simultaneous influence of the variables Promotion (X1), Price (X2), and Location (X3), as indicated by the significant value of the F test of 0.001 < 0.05. Partially, the Promotion variable has a significant influence on Consumer Satisfaction with a significant value of the t-test of 0.036 < 0.05, the Price variable has a significant influence on Consumer Satisfaction with a significant value of the t-test of 0.013 < 0.05, and the Location variable has a significant influence on Consumer Satisfaction with a significant value of 0.004 < 0.05. Abstrak : Penelitian ini bertujuam untuk mengetahui pengaruh Promosi, Harga dan Lokasi Terhadap Kepuasan Konsumen Pada Dealer Yamaha PT. Thamrin Brothers Babat Toman. Metode pengumpulan data yang digunakan adalah kuesioner, Populasi dan sampel dalam penelitian ini adalah 60 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, uji-t, uji-f, koefisisen korelasi, koefisien determinasi, uji reliabilitas dan uji validitas menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara simultan dari variabel Promosi (X1), Harga (X2) dan Lokasi(X3) yang ditunjukkan dengan nilai signifikan uji F sebesar 0,001 < 0,05 kemudian secara parsial variabel Promosi memiliki pengaruh signifikan Terhadap Kepuasan Konsumen dengan nilai signifikan uji t sebesar 0,036 < 0,05, variabel Harga memiliki pengaruh signifikan Terhadap Kepuasan Konsumen dengan nilai signifkan uji t 0,013< 0,05 dan variabel Lokasi memiliki pengaruh signifikan Terhadap Kepuasan Konsumen dengan nilai signifikan 0,004 < 0,05.
Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Subsektor Perbankan yang Terdaftar di BEI Tahun 2020-2023 Putra, Kgs. Rafly Assidhes; Msy Mikial; Armereo, Crystha
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1115

Abstract

Abstract : This study aims to determine the effect of liquidity and company size on profitability in banking sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023, both simultaneously and partially. The population in this study amounted to 47 banking companies listed on the Indonesia Stock Exchange in the banking sub-sector. The research sample amounted to 16 companies taken using purposive sampling techniques. The type of data used is secondary data from financial reports published by each company and uses multiple linear regression analysis techniques. The results of this study indicate that liquidity and company size affect profitability with a calculated F value of 3.155 greater than the F table of 3.150 and a significance value of 0.050 "≥" 0.05. Liquidity affects profitability with a calculated t value of 1.895 greater than the t table of 1.669 and a significance value of 0.05> 0.05. Company size influences profitability, with a calculated t-value of 1.909, smaller than the t-table of 1.669, and a significance value of 0.061 > 0.05. The results of the regression analysis show an R-square value of 0.064 or 6.4%, while the remaining 93.6% is influenced by other variables not examined. Future research is expected to add research factors not examined in this study. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan  ukuran perusahaan terhadap profitabilitas pada perusahaan subsektor perbankan yang terdaftar di BEI Tahun 2020 - 2023 secara bersama-sama maupun secara parsial. Populasi dalam penelitian ini berjumlah 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sub sektor perbankan. Sampel penelitian berjumlah 16 perusahaan yang diambil dengan teeknik purposive sampling. Jenis data yang digunakan adalah data sekunder laporan keuangan yang diterbitkan oleh masing-masing perusahaan dan menggunakan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa likuiditas dan ukuran perusahaan berpengaruh terhadap profitabilitas dengan nilai F hitung sebesar 3,155 lebih besar daripada F tabel sebesar 3,150 dan nilai signifikansi 0,050  0,05. Likuiditas berpengaruh terhadap profitabilitas dengan nilai t hitung 1,895 lebih besar daripada t tabel 1,669 dan nilai signifikansi 0,05 > 0,05. Ukuran perusahaan berpengaruh terhadap profitabilitas dengan nilai t hitung sebesar 1,909 lebih kecil daripada t tabel sebesar 1,669 dan nilai signifikansi 0,061 > 0,05. Hasil analisis regresi menunjukkan nilai R square sebesar 0,064 atau 6,4% sedangkan sisanya 93,6% dipengaruh oleh variabel lain yang tidak diteliti. Penelitian selanjutnya diharapkan dapat menambah faktor penelitian yang tidak diteliti dalam penelitian ini.

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