AlQadisiyah Journal For Agriculture Sciences最新文献

{"title":"PENGARUH TAX PLANNING TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2019-2021","authors":"Grace Purity Elisabeth Simbolon, Lorina Siregar Sudjiman","doi":"10.36312/10.36312/vol3iss9pp5-13","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss9pp5-13","url":null,"abstract":"Profit is a form of management demand whose quality needs to be proven to show the company's development. However, if it turns out that there are unreported earnings, it cannot provide the actual situation where there may be opportunities to practice earnings management. To reveal earnings management, there are various strategies in it, including tax planning. The study was conducted by the author to examine the effect of tax planning on earnings management in companies listed on the Indonesia Stock Exchange in the food and beverage sub-sector for the 2019-2021 period. The sample used as many as 26 companies. The sampling technique used was purposive sampling. The type of data used was quantitative data with descriptive data analysis techniques, classical assumption test, multiple linear regression analysis, coefficient of determination, F test and T test using SPSS 26. Based on the results of the F test and T test, it was concluded that tax planning has a negative effect on earnings management and there is no simultaneous effect between variable X and variable Y.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85530477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Financial Leverage, Operating Leverage dan Combination Leverage (DCL) Terhadap Earning Per Share (EPS) Pada PT. Mayora Indah Tbk.","authors":"Yati Kurniati, Nurul Huda","doi":"10.36312/10.36312/vol3iss8pp14-22","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss8pp14-22","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Financial Leverage terhadap EPS, mengetahui pengaruh Operating Leverage terhadap EPS, mengetahui pengaruh Combination Leverage terhadap EPS dan mengetahui pengaruh Financial Leverage, Operating Leverage dan Combination Leverage terhadap EPS. PT. Mayora Indah Tbk bergerak pada bidang pengolahan makanan dan minuman PT. Mayora Indah Tbk. Dan didirikan pada tahun 1997.Dalam mengembangkan usahanya dengan tuntutan persaingan yg semakin meningkat, perusahaan terus mengembangkan strategi dan melakukan pengelolaan keuangan yang tepat sehingga perusahaan dapat memiliki nilai yang baik dan kinerja yg mumpuni dalam mencapai target perusahaan.. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Populasi penelitian yang akan dilaksanakan oleh peneliti adalah 8 tahun terakhir dari 2013-2020, dan Adapun tekhnik sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling. Pada penelitian ini data di olah menggunakan software SPSS V.20. Untuk menguji data menggunakan analisis regresi linier berganda. Temuan hasil penelitian ini yaitu Financial Leverage dan Operating Leverage tidak berpengaruh secara signifikan terhadap EPS, Namun, Combination Leverage berpengaruh secara signifikan terhadap EPS, dan Secara simultan Financial Leverage, Operating Leverage dan Combination Leverage berpengaruh secara signifikan terhadap EPS","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80694161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Kepuasan Kerja Pegawai Pada Kantor Dinas Sosial Kota Bima","authors":"F. Fitri, Jaenab Jaenab","doi":"10.36312/10.36312/vol3iss8pp4-13","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss8pp4-13","url":null,"abstract":"This study aims to determine the analysis of employee job satisfaction at the Bima City Social Service Office. This study uses a descriptive type of research with a qualitative approach. For sampling, a technique (purposive sampling) was used by determining the sample as respondents were all 32 state civil servants (ASN) at the Bima City Social Service office. employee job satisfaction at the Social Service Office with a tcount of -63.985, so the decision was taken that Ha was accepted, while the significance level was 0.000 which stated that Ho was rejected. \u0000 ","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88808086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompensasi Dan Shift Jam Kerja Terhadap Kepuasan Kerja Pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Bima","authors":"Anggi Anggriani, Muhammad Badar","doi":"10.36312/10.36312/vol3iss8pp23-33","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss8pp23-33","url":null,"abstract":"Job satisfaction is a psychological aspect that reflects a person's feelings towards his job. Basically job satisfaction is an individual thing because each individual will have a different level of satisfaction according to the values ​​that apply to each individual. Based on the results of observations, there are several problems faced by employees at BPBD including, the compensation provided is not in accordance with the employee's workload and the shift of working hours charged is too burdensome for honorariums. Therefore, the provision of compensation and work shifts are factors that are mentioned as factors that trigger job satisfaction. Compensation for employees who shift working hours provides satisfaction for employees. The purpose of this study was to determine the effect of compensation and shift work hours on job satisfaction. This type of research is associative. The instrument of this research is a questionnaire. The result of this research is that compensation has a partial effect on job satisfaction at the Regional Disaster Management Agency (BPBD). Shift work hours have a partial effect on job satisfaction at the Regional Disaster Management Agency (BPBD). Simultaneously, compensation and shift work hours affect job satisfaction at the Regional Disaster Management Agency (BPBD).","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"150 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77994151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kualitas Produk dan Harga Terhadap Loyalitas Konsumen pada Toko Dewi Indah Gorden (Studi pada Konsumen Toko Dewi Indah Gorden di Kota Bima)","authors":"Ahmad Maulana Ita Purnama","doi":"10.36312/10.36312/vol3iss8pp34-41","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss8pp34-41","url":null,"abstract":"ABSTRAK \u0000penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk dan harga terhadap loyalitas konsumen pada Toko Dewi Indah Gorden. Toko Dewi Indah Gorden memberikan harga menyesuaikan dengan bahan dan model yang di pesan calon konsumenya. Meskipun begitu ada beberapa konsumen yang mengatakan bahwa kualitas produk yang diberikan ada sedikit kekurangan dari jahitan gordenya yang kurang rapi dan lipatan gorden smokringnya kurang bagus, ketebalan kain gordenya ada yang tipis sehingga terlihat tembus pandang, Dan juga harga yang diberikan Oleh Toko Dewi Indah Gorden relatif mahal. Meski pada umumnya Gorden Tekstil memiliki harga yang cendrung tinggi karena Gorden bukan jenis barang yang berumur pendek. Data diperoleh dengan observasi, wawancara dan kuisioner. Populasi yang diperoleh dengan karakteristik pelanggan setia dengan indikator sekurang-kurangnya dua kali melakukan pembelian dan merekomendasikan produk atau layanan kepada orang lain.  Dimana penentuan sample menggunakan purposive sampling sehingga sampel yang diperoleh berjumlah 96 responden. Hasil analisis data penelitian menunjukkan bahwa kualitas produk dan harga secara simultan berpengaruh terhadap loyalitas konsumen dengan nilai 3,94 dan signifikansi 0,000 < 005. \u0000  \u0000Kata Kunci: kualitas produk; harga; loyalitas konsumen. \u0000  \u0000ABSTRAC \u0000This study aims to determine the effect of product quality and price on consumer loyalty at Dewi Indah Gorden Shop. Dewi Indah Gorden store provides prices according to the materials and models ordered by potential customers. Even so, there are some consumers who say that the quality of the product provided has a few drawbacks from the stitching of the curtains which are not neat and the folds of the smoking curtains are not good, the thickness of the curtain fabric is thin so it looks see-through, And also the price given by Toko Dewi Indah The curtains are relatively expensive. Although in general, textile curtains have a high price, because curtains are not a type of short-lived item. Data obtained by observation, interviews and questionnaires. The population obtained with the characteristics of loyal customers with indicators of at least two purchases and recommends products or services to others. Where the sample uses purposive sampling in order to obtain a sample of 96 respondents. The results of the analysis of research data indicate that product quality and price simultaneously affect consumer loyalty with a value of 3.94 and a significance of 0.000 < 005. \u0000Keywords: product quality; price; customer loyalty.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87759639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluasi Program PKL Kompetensi Keahlian Teknik Kendaraan Ringan di SMK Negeri 39 Jakarta","authors":"Hafizh Taufiqurahman dan Musringudin","doi":"10.36312/10.36312/vol3iss8pp42-50","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss8pp42-50","url":null,"abstract":"This study aims to describe what it is about the application of e-learning in the Educational Technology Study Program of the Faculty of Education and Psychology at Mandalika University of Education. This research uses a case study method with various data collection techniques. The results showed that: 1) there were 20 courses held by e-learning by 7 lecturers; 2) e-learning applied is blended learning; 3) the application of e-learning has gone through the stages of analysis, design and development; 4) the analysis phase includes the analysis of student characteristics and e-learning environment analysis); 5) the design phase where most are designed with online learning patterns (studying the material, deepening the material through online discussion forums, applying knowledge through online assignments, and evaluating through online tests and face-to-face learning more emphasis on in-depth discussion, demonstrations, case studies, and practice; 6) the development phase of lecturers developing material by utilizing existing material; 7) the implementation of blended learning is interesting and liked by students; 8) the implementation of e-learning is going well because of the strong commitment of the lecturers, the familiarity of students' ICT and study program support; and 9) the inhibiting factors for the adoption of e-learning are more on the lack of inadequate ICT policy and infrastructure support. Based on research findings it is recommended that educational technology study programs have a minimum standard of developing and implementing blended learning and increasing the support of adequate facilities and access to the internet.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85754649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"LITERATURE REVIEW: KEBIJAKAN DAN TEKNOLOGI UNTUK MEREDUKSI DAMPAK BURUK DARI CO2 PADA LINGKUNGAN","authors":"Laila Amelia Safitri","doi":"10.36312/10.36312/vol3iss7pp715-722","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss7pp715-722","url":null,"abstract":"Akibat pemanasan global suhu udara rata-rata Indonesia pada bulan Maret 2016-2022 mengalami kenaikan dan penurunan di setiap tahunnya. Kejadian tersebut merupakan akibat dari perubahan suhu yang memiliki konsentrasi paling besar dari gas CO2 yang dihasilkan sektor transportasi dan industri. Penelitian ini bertujuan untuk mengidentifikasi kebijakan dan teknologi yang dapat mereduksi CO2 pada transportasi dan industri. Metode penelitian ini menggunakan traditional literature review. Database yang digunakan dari Google Scholar dengan kata kunci emisi CO2, emisi Gas Rumah Kaca dan tingginya CO2. Proses pencarian literature review dilakukan tahap screening dengan memilih jurnal berbayar dan tidak berbayar, memilih rentang waktu publikasi jurnal pada tahun 2016-2022, mereview abstrak, latar belakang, hasil dan pembahasan. Proses dari tahap screening ditemukan 30 jurnal yang sesuai untuk menjadikan rujukan pada suatu dukungan teori. Hasil penelitian ini ditemukan 30 jurnal yang sesuai dengan topik pembahasan dan kata kunci. Hasil review menunjukan bahwa sebanyak 10 jurnal yang melakukan penerapan kebijakan dan teknologi pada sektor transportasi dalam mereduksi CO2 pada lingkungan. Hasil review menunjukan bahwa sebanyak 10 jurnal yang melakukan penerapan kebijakan dan teknologi pada sektor industri dalam mereduksi CO2 pada lingkungan. Kesimpulan pada penelitian ini yaitu sumber penyebab tingginya kadar CO2 pada lingkungan karena penggunaan bahan bakar fosil yang dihasilkan sektor tranportasi, industri, rumah tangga dan sampah yang menghasilkan emisi CO2 yang dapat menyebabkan meningkatnya suhu bumi atau pemanasan global.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"126 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79985140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH BUDAYA ORGANISASI DAN KEMAMPUAN KERJA TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR (OCB) PADA DINAS PERPUSTAKAAN DAN KEARSIPAN DAERAH (DISPERPUSIP) KABUPATEN BIMA","authors":"Muh yuslan, Nurul Huda","doi":"10.36312/10.36312/vol3iss7pp723-730","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss7pp723-730","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan kemampuan kerja terhadap organization citizenship behavior (OCB) pada Dinas Perpustakaan Dan Kearsipan Daerah (DISPERPUSIP) Kabupaten Bima. Pendekatan yang digunakan dalam penelitian yaitu menggunakan pendekatan asosiatif. Populasi dalam penelitian berjumlah 64 orang dengan sampel ASN sejumlah 34 orang. Tekhnik pengumpulan data yang digunakan yaitu observasi, wawancara, kuesioner, dokumentasi, dan studi pustaka. Tekhnik analisis data yang digunakan uji validitas dan uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi, koefisien determinasi, uji T, dan uji F dengan di olah menggunakan program Statistical Product and Service Solution (SPSS) version 20. Hasil penelitian menunjukan bahwa Terdapat pengaruh secara simultan antara budaya organisasi dan kemampuan Kerja terhadap organizational citizenship behavior (OCB) pada Dinas Perpustakaan Dan Kearsipan Daerah (Disperpusip) Kabupaten Bima.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83163369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS KREDIT MACET PADA BANK SUMUT SIDIKALANG","authors":"Felix Aristo Gradianto Simarmata, J. Jamaluddin","doi":"10.36312/10.36312/vol3iss7pp708-714","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss7pp708-714","url":null,"abstract":"penelitian ini bertujuan untuk untuk mengetahui faktor-faktor apa yang menyebahkan terjadinya kredit macet pada Bank Sumut dan untuk mengetahui strategi yang dilakukan Bank Sumut dalam mengatasi kredit macet. Jenis dan somber data yang digunakan dalam penelitian ini adalah data sekunder   dan data primer. Metode pengumpulan data yang dipakai adalah dengan cara melakukan wawancara dan Kuisioner terhadap nasabah, karyawan. Sedangkan metode analisa data penulis menggunakan metode deskrptif, yaitu dengan cara membandingkan fakta-fakta yang ada di lapangan dengan teori-teori yang mendukung pembahasan. Metode deskriptif ini akan digunakan untuk mengetahui sejauhmana tingkat efesiensi pemberian kredit oleh Bank Sumut Terhadap kreditur dan penyebab terjadinya kredit macet. Dari hasil penelitian dan pembahasan dapat ditarik kesimpulanya yaitu prosedur dan persyaratan kredit yang diterapkan Bank Sumut kepada nasabahnya dinilai baik dan pemberian kredit berdasarkan persentase penggunaan dana dinilai cukup baik sedangakan pengawasan perkreditan yang dilakukan oleh Bank Sumut dinilai benvariasi sedangkan tingkat kemacetan kredit dinilai masih cukup rendah.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86129191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTASI KEBIJAKAN KESEHATAN MASYARAKAT DALAM UPAYA MENURUNKAN ANGKA KEMATIAN IBU DAN BAYI (STUDI KASUS DI GUNUNG TUA, KABUPATEN PADANG LAWAS UTARA)","authors":"Fina, S. Susilawati","doi":"10.36312/10.36312/vol3iss7pp704-707","DOIUrl":"https://doi.org/10.36312/10.36312/vol3iss7pp704-707","url":null,"abstract":"Kebijakan kesehatan masyarakat dalam menekan angka kematian ibu dan bayi di Gunung Tua Kabupaten Paluta telah dilaksanakan. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengoorganisasian, interpretasi, dan penerapan kebijakan tersebut. Penelitian ini menggunakan desain deskriptif analitik dengan menggunakan pendekatan cross sectional Penelitian merupakan systematic review. Hasil penelitian menunjukkan bahwa pemerintah kabupaten paluta melibatkan bidan tradisional dalam perawatan ibu bersalin dengan membatasi kewenangan regulasi, SKPD yang baik hati mengkoordinir kepala desa atau lurah dengan bidan dalam penanganan kasus. ibu melahirkan di fasilitas kesehatan dan membatasi hak dukun bayi dengan melarang tindakan hukuman. Pemerintah Kabupaten Paluta juga memberikan penyuluhan kepada bidan adat berupa pelatihan kesehatan ibu dan anak serta keikutsertaan dalam Nota Kesepahaman. proses menuju bidan tradisional berdasarkan aspek pengetahuan budaya lokal yang sulit ditinggalkan.","PeriodicalId":52872,"journal":{"name":"AlQadisiyah Journal For Agriculture Sciences","volume":"97 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72603327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}