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Adpebi Science Series
ISSN : -     EISSN : 28298438     DOI : https://doi.org/10.54099/ass
Adpebi Science Series is a scientific media as a forum for publication of research results, literature reviews, and/or ideas from various disciplines. This Proceeding is a joint publication forum for Humanities and Social Sciences, as well as Science and Technology which aims to develop human civilization in a better direction, including: Humanities, Social Science, Law, Policy, Management, Engineering, Information Technology, Electrical Engineering, Physics, Medical Science, Biology, and Physical Education
Articles 18 Documents
Search results for , issue "2022: 2nd AICMEST 2022" : 18 Documents clear
Measuring Covid 19 Vaccine Intentions: Extending the Theory of Planned Behavior Julina, Julina; Pratiningsih, Vony
Adpebi Science Series 2022: 2nd AICMEST 2022
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This study attempts to extend the Theory of Planned Behavior (TPB) by adding a company reputation variable. Data was collected using a questionnaire distributed online. The questionnaire consists of several sections where the first section discusses demographics and the next section discusses the variables studied, namely attitudes, subjective norms, perceived behavioral control (PBC), corporate reputation, and intention to participate in vaccines. The data were tested for validity and reliability before being tested for multiple linear regression. The results found that attitudes and PBC had a positive and significant effect, while subjective norms and corporate reputation had a positive but not significant effect. This shows that the respondents in this study intend not because of the influence of the people around them and also the company's reputation. Even though vaccine providers consist of several companies and cause many differences in perceived quality, this does not significantly affect respondents' intentions.
Determination Of The Selling Price Of Dimsum Products Through Target Costing Setting Pujiastuti, Heni; Djamin, Arydian B.
Adpebi Science Series 2022: 2nd AICMEST 2022
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This article provides an overview of the development of the ready-to-eat food business which is a trend in 2022 by considering production factors, raw material factors, quality and efficient costs, then premium products are produced with price advantages and special tastes. The production process begins with product design to the production stage which involves several departments with quality control that is strict enough to produce quality and hygienic products. Target costing is the most important part of a production process, in addition to being related to the calculation of production costs, it is also a controlling tool as well as a determinant of suppliers to get quality products at competitive costs. The purpose of this study is to analyze the cost of controlled production through the application of Target Costing and the determination of managerial policies related to the efficiency of the production process. The method of data collection and processing in this study was carried out by observation, interviews, and literature studies. The results of the study illustrate that through the application of Target Costing, the company is able to carry out various efficiencies including raw material efficiency through selected suppliers. Labor efficiency with the right time standards and determination of factory overhead is treaceble to the products produced. It is hoped that this research will provide theoretical benefits that contribute to the science of Management Accounting related to the calculation of standard costing and performance improvement. Meanwhile, the practical benefits are in considering a special order policy for many products.
ANALYSIS OF THE EFFICIENCY OF USE OF THE EXPENDITURE BUDGET IN THE DIRECTORATE GENERAL OF PUBLIC HEALTH MINISTRY OF HEALTH REPUBLIC OF INDONESIA Sanjaya , Rudy; Lativa, Lativa; Rahayu, Krida P
Adpebi Science Series 2022: 2nd AICMEST 2022
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The aim of the research is to analyze the efficiency of budget realization and its impact on government performance at the Directorate General of Public Health, Ministry of Health, Republic of Indonesia. As a population and sample, namely the Work Unit (Satker) within the Directorate at the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia during the 2016-2020 research period. Methods of data analysis using qualitative data analysis. The results of the observation can be concluded that if referring to the Directorate General of Treasury Regulation No. PER-5/PB/2022 concerning Technical Guidelines for Evaluation of Performance Indicators for Implementation of Ministries/Institutions Expenditure Budgets, the realization of personnel expenditure budgets, goods expenditures and capital expenditures in Work Units within the Directorate General of Public Health in 2016 was not efficient, in 2017 it was efficient, in 2018 it has been efficient, in 2019 it has been efficient and in 2020 it has been efficient. The aim of the research is to analyze the efficiency of budget realization and its impact on government performance at the Directorate General of Public Health, Ministry of Health, Republic of Indonesia. As a population and sample, namely the Work Unit (Satker) within the Directorate at the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia during the 2016-2020 research period. Methods of data analysis using qualitative data analysis. The results of the observation can be concluded that if referring to the Directorate General of Treasury Regulation No. PER-5/PB/2022 concerning Technical Guidelines for Evaluation of Performance Indicators for Implementation of Ministries/Institutions Expenditure Budgets, the realization of personnel expenditure budgets, goods expenditures and capital expenditures in Work Units within the Directorate General of Public Health in 2016 was not efficient, in 2017 it was efficient, in 2018 it has been efficient, in 2019 it has been efficient and in 2020 it has been efficient.
The Effect of Tax Avoidance, Profitability, and Leverage on Firm Value Nailufaroh, Lulu
Adpebi Science Series 2022: 2nd AICMEST 2022
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This study aims to determine the Effect of Tax Avoidance, Profitability, and Leverage on Firm Value in Manufacturing Companies in the Goods and Consumer Sector Listed on the Indonesia Stock Exchange for the period 2016 – 2019. This type of research is Causal Associative research with a Quantitative approach. The sample in this study was determined using the purposive sampling method and obtained from as many as 24 companies. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability affects firm value. Meanwhile, tax avoidance and leverage have no effect on firm value.
The Effect of Price to Book Value (PBV) and Price Earning Ratio (PER) on Share Prices at PT Gudang Garam Tbk Period 2012-2021 Sampurnaningsih, Sri R; Arifah, Istinor
Adpebi Science Series 2022: 2nd AICMEST 2022
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The research aims to examine the effect of Price to Book Value (PBV) and Price Earning ratio (PER) on stock prices of PT Gudang Garam Tbk in 2012-2021. The method used is descriptive quantitative method, using SPSS version 25, in carrying out the classical assumption test, hypothesis testing, multiple linear regression analysis and coefficient of determination analysis. The Research sample is the financial statements of PT Gudang Garam Tbk, period 2012-2021 which consists of balance sheet and profit/loss report period 2012-2021. The results of the partial test (t-test) that Price to Book Value (PBV) has a significant positive effect on stock prices; and Price Earning Ratio (PER) has a significant negative effect on stock prices. The results of the simultaneous test (f-test) is that Price to Book Value (PBV) and Price Earning Ratio (PER) have a significant effect on stock prices. Analysis of the coefficient of determination (adjusted R2) is that PBV and PER have contributed 82,3% to stock prices and the remaining of 17,7% was explained by other variables which were not examined in this research.
The Effect Of Work Motivation And Discipline On Employee Performance At Pt. Arshyndo Nusantara Technique, Tangerang City Andriani, Jeni; Rahmawati, Risky
Adpebi Science Series 2022: 2nd AICMEST 2022
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This research aims to determine the effect of work motivation and discipline on employee performance at PT. Arshyndo Teknik Nusantara, Tangerang City. The research method used in this research is the Quantitative Method with an associative approach. The sampling technique used is saturated sampling with 53 respondents. Data collection used a questionnaire while data analysis was carried out using analysis of Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test) Correlation Coefficient, Determination Coefficient, Simple Linear Regression Test, Multiple Linear Regression Test, Test Hypothesis (T test and F test). The results of research on employee performance are shown by the multiple linear regression equation Y = 10.908 + 0.443 X1 + 0.292 X2. where the value of the beta coefficient is positive, which means that if motivation and work discipline increase, employee performance will also increase. This is evidenced by the simultaneous hypothesis testing results obtained by the value of Fcount> Ftable (39.895 > 3.18) and reinforced by a significance value of <0.05 (0.000<0.05). The test results of the coefficient of determination of the motivation variable (X1) and work discipline (X2) have an effect of 61.5% on employee performance at PT. Arshyndo Teknik Nusantara. Thus Ho is rejected and H3 is accepted. This means that it is proven that there is a significant effect simultaneously between motivation (X1) and work discipline (X2) on employee performance (Y).
Analysis of the Effect of Profitability, Liquidity, Leverage, and Firm Size on Financial Distress During Pandemic COVID-19 Barus, Romaya Anjali Br; Ida Adhani
Adpebi Science Series 2022: 2nd AICMEST 2022
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Abstract The purpose of this study was to determine the effect of Profitability (ROA), Liquidity (CR), Leverage (DER), and Firm size on Financial Distress in Telecommunication Sector Companies Listed in BEI for the 2019-2021 period during the Pandemic COVID-19. The data used in this research is secondary data with a purposive sampling technique. Where there are 4 companies as a sample from a population of 6 telecommunications companies. The research method used is multiple linear regression with classical assumption test prerequisites, followed by partial significance by using the hypothesis test, namely the T-test while finding out simultaneously using the F test with a significance level of 5%. This study shows partial results (T-test) by obtaining the results that Profitability (ROA) has a negative and significant effect on Financial Distress, Liquidity (CR) has a negative and significant effect on Financial Distress, Leverage (DER) has a positive and significant effect on Financial Distress, and Firm size has no effect on Financial Distress. And for the simultaneous research results (F test) show the results of Profitability (ROA), Liquidity (CR), Leverage (DER), and Firm Size jointly affect Financial Distress. In addition, the predictive ability of the three independent variables on accounting conservatism can be seen from the coefficient of determination of 95.6% while the remaining 4.4% is explained by other variables that are not examined outside the research model. Keywords: Profitability (ROA), Liquidity (CR), Leverage (DER), Firm Size, and Financial Distress.
Analysis Of The Effect Of Current Ratio And Profit Growth On Return On Assets In Cement Sub-Sector Companies Listed On The Indonesia Stock Exchange For The 2012-2021 Period Nurismalatri, Nurismalatri; Nufzatutsaniah, Nufzatutsaniah; Widianingsih, Tuti
Adpebi Science Series 2022: 2nd AICMEST 2022
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This study aims to determine the effect of the current ratio and profit growth on return on assets in cement sub-sector companies listed on the Indonesia Stock Exchange. The method used in this research is a quantitative method. Data collection techniques used are library research and internet research. The data analysis technique used is panel data regression with a 10 (ten) year time series, namely the period 2012-2021 and 3 (three) cement sub-sector companies. Based on the results of the partial test Current Ratio (X1) has a positive and significant effect on Return On Assets (Y) with a significant value of 0.0000 <0.05. Meanwhile, profit growth (X2) has no effect on return on assets with a significant value of 0.7042 > 0.05.

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