International Journal of Science, Technology & Management

Optimize Thermal Management And Experiment Of Lifepo4 Battery Pack For Hybrid Electrical Vehicle

2021-11-20T04:59:49+00:00

Hybrid Electric Vehicles (HEV) combines the benefits of gasoline engines and electric motors which can be configured for improving fuel efficiency. Lithium Iron Phosphate (LiFePO4) Phosphate based technology possesses superior thermal and chemical stability which provides better safety characteristics than those of Lithium-ion technology made with other cathode materials. This research conducted by two methods , methods of part 1 is a comparison of the results with the thermal management simulation and experiment, part 2 is a method of optimizing the thermal management for battery pack by using solidwork software. When the fan is on, the forced air flow over the cells removes some of the generated heat. Results of method part 1 is simulation more heat than experiment in the amount of 0.11% – 1.56%. The results of the method part 2 is simulated using the fan 4 fan with a speed of 415 rad/s and battery gap 30mm most efficient compared with 4 fans the other , while the simulation using 6 fan, fan speed 415 rad/s and battery gap 30mm most efficient for all.

The Effect of Facilities on Motivation and Its Impact on Accounting Understanding

2021-11-20T04:59:50+00:00

The purpose of this study is to determine the role of facilities on accounting understanding through motivation as an intervening variable. The research method is quantitative. The population and samples came from active students as many as 112 respondents. The sampling technique used was quota sampling. The results showed that the facilities indirectly affected students' accounting understanding through motivation at STIE Mahkota Tricom Unggul. This means that motivation has a role in mediating facilities on accounting understanding.

Impact of Corona Virus On Total Share In All Company Sectors In Indonesia Stock Exchange

2021-11-20T04:59:50+00:00

The purpose of this study is to analyze the impact of the corona virus on total shares in all company sectors on the Indonesia Stock Exchange. This study examines whether there are differences in total shares before and after Covid-19 was announced in Indonesia. The data consists of total shares on January 31, 2020 (30 days before the announcement of COVID-19) and total shares on March 31, 2020 (30 days after the announcement of COVID-19) for all company sectors on the IDX. The method used is descriptive quantitative. The analysis technique in this study consists of descriptive statistics and hypothesis testing using the nonparametric MANOVA method on the STATCAL software. The results showed that there was a significant difference in the total shares before and after the announcement of the first case of covid-19 in Indonesia in sectors 1, 3, 4, 6, 7, 8 and 9, indicated by a significant value per company sector in all sectors < 0, 05, while for sectors 2 and 5 there is no significant difference. The value of the permutation test p-value is 0.01, i.e. < 0.05 level of significance, it can be concluded that overall, there is a significant difference in total shares 30 days before and after the announcement of COVID-19.

Development of Precission Farming Hydropoonic Model Based On Internet of Things Using Arduino

2021-11-20T04:59:50+00:00

Agricultural land in urban areas was needed for community food security. Narrow agricultural land posed obstacles in the implementation of urban agriculture. Hydroponi is a solution for agricultureal development on narrow land. Precesion farming was needed to maintain plant growth. Hydroponic system required regulation of air and water temperature, humidity, water level, pH, water nutrient. This study used SDLC methodology. The result of this research is an automatic hydroponic implementation that can monitor and control an Internet of Things based hydroponic system using Arduino.

Efforts To Increase Interest In Paying Zakat With Knowledge And Self-Awareness

2021-11-20T04:59:50+00:00

The concentration of this research focuses on efforts to increase interest in paying zakat which is influenced by muzak knowledge and self-awareness. The National Zakat Agency of North Sumatra was chosen as the research site where 100 muzak were used as the population and the research sample with accidental sampling technique. Data collection uses a questionnaire where the measurement scale uses a Likert scale. The results of the study prove that knowledge and self-awareness have a significant influence in increasing muzakki's interest in paying zakat. Then this self-awareness has a dominant influence when compared to the knowledge possessed by muzak, especially in increasing their interest in paying zakat.

Visitors' Perceptions of Service Quality In Taman Eden 100 Agro-Tourism

2021-11-20T04:59:50+00:00

This study aims to describe the level of visitor satisfaction in Eden 100 Agrotourism based on visitor perceptions, analyze the service performance of Eden 100 Agrotourism Center to influence service quality at Eden 100 Agrotourism Park, and how to improve service quality in Eden 100 Agrotourism Area. purposive, namely in Eden 100 Agrotourism which is located in Lumbanjulu Village, Lumbanrang District, Toba Samosir Regency, North Sumatra Province. This sampling method uses purposive sampling, the sampling technique is not based on random, regional or start, but based on considerations that focus on certain goals. The data analysis method used is a descriptive method and Importance Performance Analysis. The results of the study where the calculations were carried out using the help of SPSS version 15. The results of this study were: 1) The level of suitability of visitors was 73.05%-114.15%, the average level of conformity obtained was 96.53%. The average value of conformity is 17.62% lower than the level of visitor satisfaction which should be 114.15%. In this case, it can be concluded that the level of service performance of Taman Eden Agrotourism 100 is lower than the level of interest or expectations of visitors. 2) Based on the measurement results using Importance Performance Analysis, it can be seen in the Cartesian diagram that the location of items that affect visitor satisfaction with service quality at Taman Eden Agrotourism 100 is divided into four quadrants. 3). Based on the results of the Cartesian diagram, it is known that the service quality dimension attributes that need special attention are in quadrant A (priority) in the context of agro-tourism efforts in improving service quality, including a. the ability of employees to guide visitors which is included in the reliability variable, b. employees are willing to provide fast service which is included in the responsiveness variable, c. the patience of employees in providing services that are included in the guarantee variable, d. employees do not discriminate in serving visitors which are included in the guarantee variable.

Manufacturing Process And Tonase Calculation On Bumper Rear Axle Bracket Rh

2021-11-20T04:59:50+00:00

Rear Axle Bumper Bracket is a non-frame part of the car that functions to connect the bumper itself to the rear axle and to withstand collisions and also reduce collisions. Rear Axle Bumper Brackets are commonly used for vehicle components. This writing aims to determine the process of making the Rear Axle RH Bumper Bracket and the total force in the blanking (cutting) process and also in the bending (bending) process of the RH Rear Axle Bumper Bracket Lower Part. Bumper Rear Axle Bracket RH is made by going through a material formation process by cutting blanking and bending, followed by a welding process using spot welding to the painting stage using a powder coating method of dipping. Based on the results of calculations using SPH 440 OD material for the main material for making Bracket Bumper Rear Axle RH Lower Part, it was found that the amount of tonnage that occurred in the blanking process (cutting) was 84.09 Tons with an added reserve force of 8.41 Tons with a value of 84.09 Tons. safety factor of 1.3 which has been standardized on the use of static loads so as to produce the capacity of the press machine needed for the blanking process (cutting) which is 120.25 tons with the actual press machine used of 110 tons. For the bending process, it can be done with a total bending force of 27.19 tons with the added pad force in the bending process of 6.8 tons so that the total force on the Press machine needed for the bending process is 34 tons with the actual press machine. used is 110 tons.

Traditional Market Transformation Into Digital Market (Indonesian Traditional Market Research Library)

2021-11-20T04:59:50+00:00

For many centuries traditional markets have become the economic strength of Indonesian society where trading business actors gather to carry out buying and selling transactions. Along with the development of the era, the advancement of information technology is developing very rapidly and changing many patterns of people live from various aspects of life as well as trade. In conventional trade, relying on traditional markets is considered inefficient considering the too long distribution channels of goods and the emergence of additional costs in trade, which causes a high cost economy. The shift of traditional markets to digital markets is an inevitable demand. This study discusses Digital Transformation in traditional markets and how the process should take place to provide some solutions to existing problems. The method used in this research is library research. The research locations are traditional Indonesian markets. Sources of data in this study were collected by collecting methods through literature, scientific publications, information from the internet. The data is induced and concludes the arguments that are made. The findings of this study are: The digital transformation of traditional markets to digital markets has not been fully carried out in Indonesia. Solution: Traditional market players are starting to open up to the online market. It is time for the government to build online infrastructure to move traditional markets to digital markets, although not completely so that marketing efficiency and convenience can increase overall welfare.

The Effect of The Application of Play Therapy On The Anxiety Level of Children Experiencing Hospitalization Reactions In Pre-School Age Children At Rsud Haji Provinsi Sulawesi Selatan

2021-11-20T04:59:50+00:00

When hospitalized, children have to be left behind by their loved ones, family and friends that it causes anxiety to the children. In addition to anxiety caused by separation, children can also experience anxiety due to losing control of themselves. The implementation of Play Therapy is part of child care and one of the effective interventions for children. The purpose of the study is to determine the effect of the application of Play Therapy on reducing anxiety in pre-school age children at RSUD Haji Provinsi Sulawesi Selatan. The research method used was Quasy experiment with a pre-test and post-test control group approach. The subjects in this study were pre-schoolers with a total sample of 40 people consisting of 20 people in the treatment group and 20 people in the control group with the determination of the sample using consecutive sampling. The instrument used to measure the level of anxiety was the Hamilton Anxiety Rating Scale (HARS), while the intervention was in the form of Play Therapy, especially drawing and coloring games. The results showed that the Wilcoxon Signed Rank Test statistical test in the treatment group obtains a significant value of p = 0.000, smaller than α = 0.05, which means that there are differences in anxiety levels from the results of the pre-test and post-test. Meanwhile, in the control group, a significant value of p = 0.480 is obtained, which is greater than α= 0.05, meaning that there is no difference in the level of anxiety from the results of the pre-test and post-test.

Green Marketing and Green Brand Image on Users-Attitudes of The Body Shop Indonesia

2021-11-20T04:59:50+00:00

This study aims to determine the effect of Green Marketing and Green Brand Image on users attitudes of The Body Shop Indonesia products empirically, either partially or simultaneously. The population in this study are followers of the Instagram account @thebodyshopindo who have purchased The Body Shop products and used them. This study used a sample of 100 respondents where the questionnaire was distributed using google form through social media Instagram. Sampling using purposive sampling method. The data analysis method used multiple linear regression, with partial and simultaneous hypothesis testing and processed using SPSS version 25 for Windows.

The results showed that the two independent variables, namely Green Marketing and Green Brand Image, had a positive and significant effect either partially or simultaneously on the dependent variable of user attitudes. In addition, this study explains that user attitudes are influenced by 68.5% by Green Marketing and Green Brand Image, the remaining 31.5% is influenced by other factors.

The Effect Of Brand And Price On Mineral Water Purchase Decision (The Study Of Semongkat Brand Local Gallon Mineral Water In Sumbawa District)

2021-11-20T04:59:51+00:00

Sumbawa Regency is a district in the Province of West Nusa Tenggara (NTB) Indonesia, where there are lots of local products, one of which is Semongkat Brand Gallon drinking water. Taken from natural springs from the mountains of Semongkat Tourism Village, Sumbawa Besar. The Objective is to significantly determine the effect of variables between brands and prices to the consumer’s decision in doing repurchased gallons of Semongkat mineral water in Sumbawa Regency. To find out which variables have the most significant influence on consumer decisions in repurchasing gallons of mineral water from the Semongkat brand in Sumbawa Regency, the type of research used is the associative one, which is a form of research aims to determine the relationship between two or more variables. This research builds a theory that can function to explain, predict and control a symptom. The population in this study are buyers (housewives) who make the decision to repurchase Semongkat brand mineral water products with the choice of gallon water. The sampling technique used was quota sampling technique based on certain considerations from the researcher (Djarwanto et.all, 1993:119) . For the number of population p is not known with certainty. The number of samples to be studied is 30 people. The variables of this research are the brand (X ₁), the price is (X ₂) and the purchase decision is (Y) and therefore, data collection method used should be the method of random sampling, While the data collection technique should use a questionnaire. The analytical tools used in this research are Multiple Linear Regression Test and Statistical Test. The findings of this study are partial and simultaneous findings. There is an

Analysis Of Serum Cystatin C Levels In People With Type 2 Diabetes Mellitus As A Biomarker Of Early Detection Of Atherosclerosis

2021-11-20T04:59:51+00:00

Type 2 diabetes mellitus (DMT2) is associated with atherosclerosis, which causes the disease. cardiovascular and increased mortality. It is still difficult to detect ateroskelerosis in the early stages. Arterial stenosis often develops without symptoms in patients. DMT2, then causes cardiovascular disease. Therefore, development diagnostics to easily detect early-stage atherosclerosis are needed. In this study, we focused on cystatin C serum, an inhibitor of cysteine proteinase. Some research results, it has reported a significant correlation between serum Cystatin C levels and Arterial stiffness in a group of normal individuals. Cystatin C serum has a correlation strong with a value of elasticity of the carotid artery walls that reflect the degree of atherosclerosis subclinical. This is a new sign that is quite potential as a biomarker of early detection atherosclerosis. The purpose of the study is to know the picture serum Cystatin C levels as an early marker to determine the presence of possible complications of atherosclerosis in DMT2 patients, as well as the usefulness of Cystatin-C in predicting atherosclerosis of the early stages. Research methods are analytical research with use cross-sectional design. The study was conducted by calculating the value of Cystatin C blood serum with DMT2. The study subjects were people with DMT2 in RSUD.Labuang Baji Makassarand its network. Sum the sample in this study was 20 people. Determination of the research subject is done by conducting a search on medical records of DMT2 patients who meet the criteria of inclusion and exclusion to achieve minimum number of samples. The study subjects were classified into two groups based on medical record data searches are subclinical atherosclerosis group and nonclinical group ateroskelorosis. The research sample is a serum sample. Serum sample examination is carried out in the Clinical Prodia Laboratory using PENIA method. The results of this study reported the results that Cystatin-C Serum is closely correlated with subclinical atherosclerosis (arterial stiffness. Increase in serum cystatin-C levels indicates the risk of atherosclerosis in Patients with DMT2. The results of this study reported that serum cystatin C levels in dmt2 patients in the nonclinical atherosclerosis group (n = 10) showed normal cystatin levels (0.50 - 0.96 mg/L), while serum Cystatin-C levels in dmt2 group patients showed normal cystatin levels (0.50 - 0.96 mg/L), while serum cystatin-C levels in DMT2 group patients Subclinical atherosclerosis (n = 10) has an increase in serum cystatin-C levels (> 0.90 mg/L). Level cystatin C serum is associated with SA in DMT2 patients. Cystatin C was identified as a predictor of atherosclerosis risk, after adjusting for a variety of factors associated with diabetes.

A Survey On Wireless Communications : 6g And 7g

2021-11-22T03:45:35+00:00

One of the fastest growing sectors is wireless technology, which is evolving in all areas of mobile and wireless communications. Wireless technology has increased greatly in the last decade. 7.5 Generation (G) represents the history of wireless technology today. With 6G and 7G, data transmission rates will be higher over Future Generation wireless technology. With new technologies emerging in all fields of mobile and wireless communications, wireless technology continues to emerge as one of the hottest sectors with a high rate of development. Currently, 5G mobile communications systems are just getting started. Our current infrastructure supports a number of technologies, including voice over IP (VoIP), broadband data access over wireless, and more. This paper discusses several generations of wireless technologies from 0G to 7G. Wireless technology is important and beneficial to society. In this paper, we compare all of the generations and explain how each generation uses technology in its execution, application, and usage.

Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value

2021-11-20T04:59:51+00:00

This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has not been able to mediate the influence of managerial ownership, institutional ownership and committee on the value of the company. The corporate governance indicator is used 3 while there are other indicators such as the proportion of the independent commissioners board and the proportion of the board of directors. Investors do not only look at the financial aspects but can also see other information such as the implementation of corporate governance mechanisms as one of the considerations for investment decisions

The Influence of Learning Leadership, Educational Administration Knowledge, Job Satisfaction and Work Motivation on Organizational Commitment of the Head of the Early Childhood Education (ECE) Units in Medan City

2021-11-20T04:59:51+00:00

The purpose of this study is (1) to find a model of organizational commitment of the head of the ECE unit which is built based on an associative causal relationship between exogenous variables with an endogenous variable. (2) to test and find direct and indirect effects between exogenous variables with an endogenous variable. This study used a quantitative method with a survey approach. The population was 750 people, and the samples were 238 people. They were collected using a purposive sampling technique based on the sample provisions by Isaac and Michael. Data were collected using questionnaires in the form of a Likert Scale technique with a Merriam technique test instrument. The data were processed using a Path Analysis. The results of the analysis show that (1) the direct influence of learning leadership on the organizational commitment of the head of the ECE units with a path coefficient of 0,119. (2) the direct influence of education administration knowledge on the organizational commitment of the head of the ECE units with a path coefficient of 0,406. (3) the direct influence of job satisfaction on the organizational commitment of the head of the ECE units with a path coefficient of 0,369. (4) the direct influence of work motivation on the organizational commitment of the head of the ECE units with a path coefficient of 0,175. The conclusion is that the organizational commitment model of the head of the ECE units in Medan City has been tested fit with proportional direct and indirect, spurious and unanalyzed effects with a dominant proportional influence that is (1) education administration knowledge of 26,42. (2) job satisfaction of 13,60%. (3) work motivation of 03,06%. (4) learning leadership is 01,41%. The suggestion is that if you want to increase the organizational commitment of the head of the ECE units, it is necessary to first increase the knowledge of educational administration and then be followed by job satisfaction, work motivation and learning leadership.

The Effectiveness Of Pre-Planting Seeds Bio-Matriconditioning And Application Of Fertilization With Leisa Technique On Growth Of Areca Nut Seedling (Areca Catechu L.)

2021-11-20T04:59:51+00:00

Areca nut is widely used as industrial raw material, both for health and cosmetics and as a source of renewable
energy. This study aimed to examine the combination of seed bombatriconditioning and LEISA fertilization
treatments that were effective in increasing the growth of areca nut seedlings. The research was carried out in the
Wua-Wua Kendari Village, from March to July 2021. The study used a split-plot design with a completely
randomized design (CRD). The main plot is seed biomatriconditioning treatment which consists of 3 treatments.
While the subplots were fertilized with the LEISA technique which consisted of 6 treatments so that 18 treatment
combinations were obtained with 3 replications. Observations were made on plant height, number of leaves, stem
diameter, number of roots, wet weight and dry weight of shoot. Observational data were analyzed using analysis
of variance, followed by the DMRT α0.05 if there was a significant effect. The results showed that seed
biomatriconditioning treatment with rhizobacteria integrated with the LEISA technique was able to increase the
growth of areca nut seedlings. The integration between L1R biomatriconditioning and the application of organic
plus fertilizer + 100% inorganic fertilizer showed a better growth performance of areca nut on plant height,
number of leaves, stem diameter, number of roots, wet weight and dry weight of betel nut which were significantly
different with control and application 100% inorganic fertilizer, but not significantly different from organic plus
fertilizer, organic plus fertilizer + 50% inorganic fertilizer and organic plus fertilizer + 25% inorganic fertilizer.
As a conclusion, pre-planting seed treatment with L1R biomatriconditioning is very important to increase areca
nut seed germination. To increase the growth of areca nut seedlings, further fertilization needs to be done with
organic plus fertilizer or a combination of organic plus fertilizer + 25% inorganic fertilizer.

The Relationship Of Family Support With Blood Sugar Levels In Clients With Diabetes Mellitus Type 2 In Poly Diseases In Blud Rsud Dr. Doris Sylvanus Palangka Raya

2021-11-20T04:59:51+00:00

International Diabetes Federation (IDF) estimates that there is an increase in the number of people with diabetes in Indonesia from 9.1 million in 2014 to 14.1 million in 2035. Type 2 diabetes is the most common type. Diabetes is a group of metabolic diseases characterized by hyperglycemia due to defects in insulin secretion, insulin action, or both. Diabetes mellitus can cause various physical or psychological changes or disorders for clients where they must depend on diabetes management therapy. The purpose of this study was to determine the relationship of stress levels with self-care to clients of type 2 diabetes mellitus at the Internal Medicine Poly Blud Rsud dr. Doris Sylvanus. This study used a cross-sectional study design, with a purposive sampling technique, the number of samples in this study were 35 respondents, collecting data using the Summary questionnaire The Summary of Diabetes Self-Care Activities (SDSCA and Diabetes Distress Scale (DSS) and analyzed using a test chi-square The results of this study indicate that of the 20 respondents who were severely stressed 18 respondents were not good at self-care and of the 15 respondents who experienced mild stress 10 respondents were able to perform self-care well. In the chi-square test results obtained p-value = 0.001, where the value of p <α (α = 0.05) can be concluded that there is a significant relationship between stress levels and self-care were the higher the level of stress, the lower the self-care behavior.

The Influence of Workload and Stress on Employee Performance in PT X Palm Oil Mill

2021-11-20T05:16:05+00:00

The aim of this study was to determine the effect of employee workload and stress on the production process at PT X palm oil mill with a capacity of 600 tons/day. The process in this palm oil mill are broadly divided into 6 parts through several processing stations namely reception, treshing, stirring and pressing, clarification and nut and kernel stations. Work activities carried out with a standing attitude for a long time, monotonous, exposed to noise from production machines and the number of extra hours will have an impact on workload and work stress felt by employees. This study uses multiple linear regression analysis with 32 respondents. The results showed that workload and work stress simultaneously had a positive and significant effect on employee performance. Partially the workload has a positive and significant effect, while work stress does not significantly influence the performance of employee.

Extraction And Phytochemical Screening of Ethanol Extract And Simplicia of Moringa Leaf (Moringa Oleifera Lam.) From Sidikalang, North Sumatera

2021-11-20T05:20:07+00:00

Moringa leaf is a plant that has many uses that comes from the family Moringaceae and it is a tropical plant that is familiar to Indonesian people. Pharmacologically, this plant extract is reported to have antimicrobial and fungicide and it is rich in antioxidants. This metabolite compound contained in Moringa leaves has the potential as an antioxidant, antibacterial, functional and others. This study aims to determine the simplicia characterization of Moringa leaves and to determine the secondary metabolites contained in Moringa leaves, both Moringa leaf powder and Moringa leaf extract. The method of this research is experimental including the simplicia making and ethanol extract of Moringa leaves by maceration method, simplicia characterization and phytochemical screening. The results of the simplicia characterization of Moringa leaves for ethanol soluble extract content was 10,9% and water-soluble extract content was 15,8%, ash content was 9,6% and acid insoluble ash content was 0,6% and water content was 8%. The results of this study also showed that the simplicia powder and ethanol extract of Moringa leaves contained flavonoid, tannin, alkaloid, steroid and saponin.

Effect of Tax Audit and Tax Collection on Tax Revenue

2021-11-20T05:43:14+00:00

This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.

Assessment of Human Factors Causes of Occupational Risk in the Chemical Industry Using the Analytic Network Process (ANP) Method

2021-11-20T05:47:38+00:00

The development of the industry in Indonesia is inseparable from the analysis of the production process and identification of the risk of causing work accidents. In every production process in the chemical industry there are various risks that cause occupational accidents, the biggest cause of accidents comes from human factors. It required a priority assessment of workplace accidents influence on the human factor as the cause of the rising incidence of labor in the production process in the chemical industry with the method of Analytic Network Process (ANP) , of the assessment results using ANP method can be determined to set a risk management strategy causes of accidents. ANP method is done by determining goals, criteria, and sub criteria. In this case the criteria are the production process and the sub criteria are human factors that cause the risk of work accidents. Furthermore, the value of influence between criteria is determined, between criteria and sub criteria and between sub-criteria . The results obtained are the highest limiting values for criteria, namely the final product process and sub-criteria, namely human factors not using PPE . Strategies that can be taken to control risk is by giving reward and punishment, providing HSE training, as well as the management is partially responsible for HSE

The Effect Of Price Policy And Experiential Marketing On Repurchase Intention Mediated By Customer Satisfaction (Study at PT. Maybank Indonesia Finance Regional Jakarta)

2021-11-20T05:51:30+00:00

The increase in the number of motorized vehicles can be seen from the data released by the Central Statistics Agency (BPS) explaining that in 2019 the number of vehicles spread in Indonesia reached more than 133 million units where this number increased by around 5.3% compared to the previous two years. The distribution of the total number of vehicles consists of motorcycles, private cars, freight cars and buses. Of the total number of vehicles circulating in Indonesia in 2020, DKI Jakarta contributed about 17% or 20 million vehicles to the total, where the number of vehicles also increased very significantly compared to the previous year. Another surprising fact is that the number of vehicles circulating in Jakarta exceeds the population of Jakarta based on population census data in 2020 which only reached 10.56 million people. However, in 2020 a decline in sales in new car transactions due to the Covid-19 pandemic was also unavoidable so that it became a challenge for PT Maybank Indonesia Finance, especially for customers who had already made transactions, of course, to maintain retention from these customers so that the intention to make transactions emerged. /buyback through PT Maybank Indonesia Finance, which this requires appropriate and effective strategies. This research is a quantitative study with 111 respondents spread across DKI Jakarta, using SMARTPLS 3.3 data processing. The results of the study show that all of the hypotheses studied in this study have a significant influence, so that PT Maybank Indonesia Finance must pay attention to many things to maintain customer retention for re-transactions.

The Role of Motivation in Mediating Competence and Teaching Style Against Accounting Understanding

2021-11-20T05:54:36+00:00

Understanding of accounting has an important meaning both for students and for universities. The purpose of this research is to determine the direct and indirect effect of competency variables and teaching style on accounting understanding through motivation. This type of research is classified as a cause-and-effect research where this research was conducted at STIE Mahkota Tricom Unggul. As for the target population and sample in this study, they are active in the 2019-2020 school year, amounting to 112 people. Where the sampling technique is quota sampling. Where the sample in this study amounted to 112 respondents. Furthermore, the data collection technique used a questionnaire which was distributed to all samples. The questionnaire measurement scale uses the Likert scale. The results showed that competency had a positive and significant effect on motivation. Teaching style has a positive and significant effect on motivation. Competence has a positive and significant effect on accounting understanding. Teaching style has no effect on students' accounting understanding at STIE Mahkota Tricom Unggul. Motivation has a positive and significant effect on student accounting understanding at STIE Mahkota Tricom Unggul. Motivation has no role in mediating competence in accounting understanding. However, motivation has a role in mediating the teaching style of accounting understanding.

Testing Of The Nephroprotective Effectiveness Of Sail Leaf (Syzygium Polyanthum (Wight.)Walp.) In DoxorubisinInduced Male Wistar Rat

2021-11-23T14:29:08+00:00

Cancer is one of the leading noncommunicable diseases leading to death worldwide.
Cancer treatment has progressed but has side effects including nephrotoxic effects.
The toxicity of doksorubisin has been widely known which is likely to be chained by
the metabolic conversion of doxorubicin to doxorubicinol. The main mechanism of
doxorubicinol toxicity occurs due to its interaction with iron and the formation of
ROS that damages cell macromolecules. One of the plants that are widely used by the
community to deal with various diseases and prevention is bay leaves. Bay leaves
contain secondary metabolites that are antioxidant in nature. Antioxidants are needed
to protect the body's cells from oxidative damage, preventing various degenerative
diseases such as cancer, cardiovascular disease. The study aimed to determine the
content of nephroprotective EEDS chemical compounds in phytochemical screening,
EEDS characterization and EEDS nephroprotective activity in doxorubicin-induced
mice based on uric acid, ureum and creatine levels. The study was experimentally
laboratory using mice as test animals. The treatment group consisted of CMC-Na
0.5%, Nature E, EEDS doses of 100 mg/kgBB, 300 mg/kgBB and 500 mg/kgBB
followed by administration of doxorubicin. The results showed phytochemicalally
EEDS contains chemical compounds that are nephroprotective namely flavonoids,
steroids / triterpenoids, saponins . EEDS has a water soluble sari content value of
21.64%, total ash content of 1.79%, water content of 9.98%. Ethanol soluble juice
levels were 45.38% and acid insoluble ash levels were 0.39%. EEDS doses of 100
mg/kgBB, 300 mg/kgBB and 500 mg/kgBB can lower uric acid, ureum and cretinine
levels and can picture the histopathology of doxorubicin-induced mouse kidneys with
an effective dose of 500 mg/kgBB. It can be concluded that ethanol extract of bay
leaves has nephroprotective activity.

Measurement Of Company Performance With Approach Balanced Score Study Case: Regional Drinking Water Company

2021-11-20T06:20:07+00:00

Performance is a process carried out in achieving a result for each company or
organization in the stage of providing services or products to customers within a
certain period of time in accordance with their duties and functions. This study aims
to conduct and see the overall organizational picture of the performance assessment
of the Regional Water Company (PDAM) of Sungai Penuh Jambi City using the
Balanced Score Card approach. viewed from four perspectives, namely: financial
perspective, customer perspective, internal business perspective, and learning and
growth perspective. From the results of the research on the Performance
Measurement of Regional Drinking Water Companies (PDAM) of Sungai Penuh
Jambi City using the Balanced Scorecard approach from a financial perspective
through the current ratio, profit margin, operation ratio, return on investment, it
shows that the company's financial performance is in good condition despite a
decline in sales in 2019 For performance measurement based on customer
perspective from customer acquisition, customer retention, customer satisfaction,
customer satisfaction can be said to be good, although customer satisfaction that the
Regional Drinking Water Company (PDAM) of Sungai Penuh Jambi City in 2020
can be said to be not good. Furthermore, the correlation/correlation of performance
based on the perspective of internal business processes on the motivation variable,
power alignment, has an influence level of 50.9% with a significance level of <5%
or 0%, but for training it has a significance level. below 5% or equal to 0%. The
performance based on the learning and growth perspective on employee
satisfaction, employee retention, productivity, contributes positively to the
company's economic improvement.

Customer Relationship Management In Banking Sector Case Study Of Conventional Banks

2021-11-20T06:53:44+00:00

The importance of Customer Relationship Management (CRM) to help
businesses acquire new customers, retain existing ones and maximize
their lifetime value. This paper discusses the role of Customer
Relationship Management in 4 bank units and the need for Customer
Relationship Management to increase customer value by using several
analytical methods in CRM applications. This paper attempts to
identify the technological revolution witnessed by commercial banks
and to what extent it has benefited banks to build better customer
relationship management (CRM) services between public sector banks
and private sector banks. The purpose of this study is 1) to analyze
customer opinions about bank CRM in relation to service quality
management. 2) To find out the customer's opinion about the bank's
CRM on customer relationship management. This study uses primary
and secondary data. Primary data will be collected by distributing
structured questionnaires to conventional banks (Private and
Government). Secondary data will be collected from records published
by the financial services authority (OJS), standard textbooks and
published research papers, and through web information. The primary
data required will be collected from 6 banks in Bengkulu. In addition
to collecting information from banks, it also collects information from
the general public who have bank accounts.

Customer-Based Brand Equity, Product Quality, Price and Customer Loyalty in Electronic Industry of Refrigerator

2021-11-20T07:07:17+00:00

The purpose of this study was to analyse the extent of Consumer-Based Brand Equity, Quality Product and Price affects customer loyalty at PT. Panasonic Gobel Indonesia Branch Medan and to compare the theories. The author examined by collecting data using a variety of library research, questionnaires are structured as an instrument to obtain quantitative data with Likert-scale systems are distributed to 68 respondents. Data was then compiled then processed and analysed using multiple regression analysis techniques (multiple regression) through the test of validity, test of reliability and test of classic assumptions. By using the tools of Statistical Product Service Solutions program (SPSS version 22.0). From the survey results revealed that the influential Consumer-Based Brand Equity, Product Quality and Price simultaneously with the results F_hitung 18,457 > F_tabel 2,75 and probability sig. 0,000 < 0,05 then reject ho (accept hi) that the Consumer-Based Brand Equity, Product Quality, Price simultaneously significantly influence Customer Loyalty PT. Panasonic Gobel Indonesia Branch Medan. The Consumer-Based Brand Equity there is for the partial influence on the Customer Loyalty with a value of t_hitung3,980 > t_tabel 1,997 and sig. 0,000 < 0,05, the Product Quality there is for the partial influence on the Customer Loyalty with a value of t_hitung 3,874 > t_tabel 1,997 and sig. 0,000 < 0,05 and the Price there is for the partial influence on the Customer Loyalty with a value of t_hitung 2,483 > t_tabel 1,997 and sig. 0,002 < 0,05. From the test results are also obtained by the value of determination R square is 0,564 or 56,4%. It is claimed that Consumer-Based Brand Equity, Product Quality and Price is an excellent way to improve Customer Loyalty and also the hypothesis that the authors proposed previously received.

Review: The Level of Organizational Commitment And Integrity From Gender Differences in The Teaching Professional

2021-11-20T07:02:58+00:00

The present study was aimed to examine level in organizational commitment between different gender among lecturer’s profession. We hypothesized that female lecturer would tend to have higher organizational commitment compared to the male lecturer. Participants were 204 lecturers (103 males, 101 females). Data is processed by statistical t test with the results showing that the organizational commitment of the teaching profession in general is high. However, in contrast to the hypothesis we propose, male organizational commitment is higher than women.

The Influence Of Product Quality, Price, Brand Image And Promotion On The Purchase Decision Of Xiaomi Smartphone Products In Depok City

2021-11-27T15:30:02+00:00

Technological developments and a lot of competitors in the smartphone industry make the competition tighter so that it triggers consumers to be more picky before deciding to make a purchase. Xiaomi is one of the manufacturers engaged in the production of smartphones which is well known in Indonesia. The purpose of this study is to determine whether product quality, price, brand image, and promotion can partially and simultaneously influence purchasing decisions for Xiaomi smartphones in Depok. This study uses quantitative primary data in the form of a questionnaire with a research sample of 100 respondents. The analytical tools used are validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, normality test, coefficient of determination, t test and f test assisted by SPSS version 25 software. The results of this study are product quality, price , brand image, and promotion have a significant influence on purchasing decisions for Xiaomi smartphones in Depok city, either partially or simultaneously.

Management Strategy for Quality Improvement of Madrasah-Based Education in North Sulawesi

2021-11-20T07:18:20+00:00

This research focuses on the management of madrasa-based education quality improvement strategies in North Sulawesi. The research was conducted at three madrasah, namely Manado State Madrasah Tsanawiyah (MTs Negeri 1 Manado), Bitung State Madrasah Tsanawiyah (MTs Negeri 1 Bitung) and Kotamobagu State Madrasah Tsanawiyah (MTs Negeri 1 Kotamobagu). The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Strategic Planning for improving the quality of madrasa-based education at MTs Negeri 1 Manado, MTs Negeri 1 Bitung and MTs Negeri 1 Kotamobagu City is carried out by involving all components of madrasas and stakeholders in an effort to improve the quality of madrasa education while still referring to Islamic values as a characteristic of madrasas. The implementation of the strategy to improve the quality of madrasa-based education is realized by implementing work programs in planning for improving the quality of madrasas such as education and training/training, workshops, seminars, organized by the government, ministries and universities. The impact of implementing strategies to improve the quality of education in madrasas can be seen from a number of indicators such as increased learning outcomes, which can be seen from academic and non-academic achievements achieved by students in various activities, and competitions.

Static Strength Analysis of Meat Grinder Frame

2021-11-20T07:26:03+00:00

Meat is one of the agricultural commodities needed to meet protein needs, because meat contains high quality protein, which is able to contribute complete essential amino acids. The purpose of this paper is to design, analyze the static strength of the frame based on theoretical calculations and simulations on solidwork 2018 software. This machine consists of a frame, reservoir, grinding shaft, transmission, and electric motor. The results of the design obtained a Meat Grinding Machine with Length: 610 mm, Width: 500 mm and Height: 750 mm. The material used is 2024-O Alloy with a modulus of elasticity of 72,400 N/mm². The load force obtained is 576.32 N. And the value from the analysis is the displacement value of 0.174 mm and for theoretical calculations, the displacement value is 0.176 mm. So, the value of the percentage error is 1.176%. For the von Mises value of 68,970 MPa, and for calculations based on the theory, the von Mises value is 52,499 MPa. So, the value of the error percentage is 0.238%. And for the value of the safety factor obtained a value of 1,087, and for calculations based on the theory, the value of the safety factor is 1.428. So, the value of the error percentage is 0.313%.

Particular Effect Of Leadership Style, Work Environment, And Motivation On Employee Performance Of During The Covid-19 Pandemic

2021-11-20T07:37:13+00:00

This study aims to determine how much influence leadership style, work environment, and motivation have on the performance of PT. Djaya Sinar Propertindo employees during The Covid-19 pandemic. The population in this study amounted to 100 people, while in determining the sample used The Slovin's Formula with a 5% sample which obtained a sample of 80 employees. This research was conducted from November 2020 to April 2021. The data were collected using quantitative methods and the analysis used was the data instrument test, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing using SPSS v.25 for windows. Based on the study results, it can be concluded that: hypothesis testing, The F-count is 34,636. In comparison, The F-table is 2.72, which means F-count > F-table. This result shows that Ho is rejected and Ha is accepted. The result means that leadership style, work environment, and motivation simultaneously significantly affect employee performance at PT. Djaya Sinar Propertindo.

Power Business Intelligence in the Data Science Visualization Process to Forecast CPO Prices

2021-11-20T15:20:30+00:00

Forecasting is one of the techniques in data mining by utilizing the data available in the data warehouse. With the development of science, forecasting techniques have also entered the computational field where the forecasting technique uses the artificial neural network (ANN) method. Where is the method for simple forecasting using the Time Series method. However, the ability to create data visualizations certainly hinders researchers from maximizing research results. Of course, with the development of the Power BI software, the data science process is more neatly presented in the form of visualization, where the data science process involves various fields so that in this paper the results of forecasting the price of crude palm oil (CPO) are presented for the development of the CPO business with the hope of implementing the Business Process. intelligence (BI) by involving ANN, namely the time series for forecasting. From the final results, accuracy in forecasting with time series involves 2 accuracy techniques, the first using MAPE and getting a result of 0.03214% and the second using MSE to get 962.91 results.

Visitor’s Perception About Orangutan Conservation In Indonesian Zoos

2021-11-20T15:26:57+00:00

Zoos have four main roles namely conservation, research, education and recreation. Whether the existence of the zoo has succeeded in increasing or at least influencing people's perceptions of animal conservation should be investigated further. The research aimed to assess the image of the zoos and perception of the visitors about orangutan conservation. This study applied the questionnaire and methods to Indonesia zoo's, and examines the effect of the zoo at changing visitor's conservation awareness. The result showed that there were no significant difference acros the sites and between arrival dan departures. This could be caused by many reasons, for example the short visit time, minimal information obtained during the visit or the background of the visitors themselves.

Good Corporate Governance and Corporate Social Responsibility in Moderating the Effect of Environmental Performance on Financial Performance

2021-11-26T15:51:12+00:00

The purpose of this study was to determine how much influence environmental performance has on financial performance and the influence of Good Corporate Governance and Corporate Social Responsibility on companies listed on IDX30 for the period February – April 2021. By using a descriptive approach and the SEM-PLS method. This research was conducted by taking secondary data. Sources of data were obtained from the annual report published on the Indonesia Stock Exchange (IDX) in 2019 on the website (www.idx.co.id) and the CPRP report issued by the Ministry of Environment and Forestry in 2018-2019. The results showed that; (1) Environmental performance has an effect on financial performance, with P Values of 0.023 <0.05. (2) Good Corporate Governance does not moderate the relationship between environmental performance and financial performance, with P Values of 0.196 > 0.05. (3) Corporate Social Responsibility as a moderator of the relationship between environmental performance and financial performance, with P Values of 0.024 <0.05.

Analysis Of The Coefficien Of Performance (COP) Freezer Produced By Solar Cell

2021-11-26T15:53:59+00:00

The use of freezer machines has now become a necessity for the wider community, because it is very helpful for humans in everyday life. The cooling load given greatly affects the performance of the freezer, both in terms of electrical energy consumption and the ability to increase system usage time. The greater the cooling load will increase the use of electrical energy during operation. This is very worrying in the future where the issue of depleting fossil energy sources which is currently a priority for producing electrical energy is increasing and filling the media. In recent years, solar energy has been rumored to be the answer to this problem. Where heat energy from the sun is used to move protons and electrons in a solar panel media to produce electrical energy that can be used for the needs of many people. This has become the attraction of researchers to make an innovation in the use of solar energy in a freezer system. Judging from the research roadmap related to solar energy and the vapor compression system in the freezer that was launched in the last few years, not many innovations have been carried out in the use of energy sources. The cooling load to be used will be adjusted to the capacity of the energy source used, which is 410 WP. With the capacity of the freezer that is used with a power of 1/4 PK which will increase its ability/ efficiency to be used and replace the paid electric energy freezer. This is expected to be useful for the public and contribute knowledge and help realize the university roadmap in the future.

Social Capital, Joint Responsibility Systems, And Empowerment Of Women In Msmes : A Conceptual Framework

2021-11-26T15:57:08+00:00

Empowering women, especially in entrepreneurship, is often faced with limited accessibility, especially in meeting capital through loans at formal financial institutions and structural constraints in their environment. Women's cooperatives are a bridge to overcome the problem of women's entrepreneurial capital to increase their business, because basically woman have potential in its business activities. Social capital that has elements of Trust, Network and norms attached to women's personalities will be a guarantee in obtaining loans with a joint responsibility system. The opportunity to develop a business through social capital and joint responsibility has an impact on opening up opportunities to empower micro, small and medium entreprise (MSMEs) business actors to further increase their business and continue to be in a sustainable entrepreneurial position.Sustainable Entrepreneurship for female entrepreneurs offers women professional development and limited flexibility to balance work and family commitments.

The Role Of Usfulness In Mediation The Effect Of Arqument Quality And Popular Post In Social Media Marketing On Tendency To Give Like Symbol And Share The Content

2021-11-26T16:00:09+00:00

Easy access to the internet provides opportunities and makes it easier to carry out business functions. The use of social media is one of the important marketing tools, messages in social media can change user attitudes and trigger consumer interaction. This study looks at the effect of argument quality and posts popularity on consumer tendencies to like and share information on social media related to a product or service mediated by usefulness. The responses of 300 respondents were analysed using PLS, the results showed that argument quality and post popularity had an influence on giving like symbols and share intentions on their social media.

The Comparison Of Service Quality For Bpjs And Non Bpjs Users In Batam Health Facilities

2021-11-27T15:53:08+00:00

BPJS and Non BPJS dependent patients have the same rights as other general patients to receive satisfying
services just like other health care facilities. Considering that, this new program from the government in the
health sector is aimed at controlling the quality and costs of health, so that it can be accessed by all levels of
society, as well as having good prospects for hospitals and other health care facilities. Thus, hospitals are
responsible for being able to provide satisfying and quality services so that they can be chosen by the
community, both BPJS and non BPJS participants. The purpose of this study was to compare the quality of
BPJS and Non BPJS dependent health services on the satisfaction of inpatients in health care facilities in
the Riau Archipelago. This type of research is quantitative using a cross-sectional approach. The sample in
this study was 60 people. The instrument used is a questionnaire. Data analysis in this study used the
independent t-test. The results of the study found that there were significant differences between the quality
of health services for the BPJS and Non BPJS respondent groups. And there is a significant difference
between the satisfaction of inpatients in the BPJS and Non BPJS respondent groups. It is hoped that this
research can be a reference for future research.

Analysis Of Implementation Of Psak No. 1 Concerning Presentation Of Financial Statements At Pt Siantar Top Tbk

2021-11-27T16:10:08+00:00

Purpose of this research in scientific writing is to find out whether PT Siantar Top Tbk has implemented its financial statements in accordance with PSAK no. 1. The data used by the author in this study are secondary data from the financial statements of PT Siantar Top Tbk in 2019 by downloading from the site www.idx.co.idwebsite. The data analysis method used in scientific writing is descriptive-comparative method. In this method the authors analyze and compare the financial statements of PT Siantar Top Tbk with PSAK No. 1. The results of this study show that there are still items that are not listed in the 2019 financial statements of PT Siantar Top Tbk. However, most of the 2019 financial statements of PT Siantar Top Tbk have implemented their financial statements in accordance with PSAK No. 1. Therefore, the implementation of the presentation of financial statements at PT Siantar Top Tbk must continue to be adjusted to PSAK No. 1. It is useful to be able to present complete financial statements in accordance with PSAK No. 1.

Can Company Value In Intervening By Profitability And Capital Structure (Manufacturing Sector Evidance Listed on IDX 2012-2017)

2021-11-29T10:40:58+00:00

This study aims to examine the effect of profitability mediation and capital structure on the effect of company growth on firm value. The study was conducted on manufacturing companies listing on the Indonesia Stock Exchange in 2012-2017 with a total sample of 17 companies. The research data was analyzed using causal step regression analysis and product of coefficient models with the help of the SPSS version 19.00 application. The results of testing the hypothesis obtained by sales growth is not significant to the value of the company. Sales growth has a negative effect on profitability. Profitability has a significant positive effect on firm value. The company's growth has a significant positive effect on capital structure. Capital structure has a significant negative effect on firm value. Profitability does not mediate the influence of company growth on firm value. Capital structure is able to mediate the influence of company growth on firm value.

Moderating Influence That Islamic Law Intensity Of Causal Relationship Between Regional Economic Growth And Determinant: Study Empiricalon District / City In The Province Nanggroe Aceh Darussalam (Nad)

2021-11-29T10:45:27+00:00

Policy of the Government of the Republic of Indonesia to grant special autonomy to the Provincial Government of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization accompanied by the issuance of a law on the implementation of Islamic Sharia in a kaffah manner, opening opportunities for the government and the people of NAD Province to increase the pace of development economy based on faith and piety to Allah SWT. How the impact of the implementation of these policies on regional economic growth in the Province of NAD has not been widely studied. The purpose of this dissertation is to analyze the causal relationship between regional economic growth and its determinants and to analyze the moderating role of the intensity of the application of Islamic law on the causal relationship. The target population is districts/cities in NAD Province and the sample consists of 23 units of analysis (5 cities and 18 districts). Secondary data on a ratio scale to measure research variables, namely HDI, technology investment, population, regional development expenditure, intensity of the application of Islamic Sharia, and regional economic growth for the 2010 - 2019 period, sourced from the Central Statistics Agency and the Regional Office of the Ministry of Religion of NAD Province. The data analysis technique used descriptive statistics and panel data regression analysis to test 10 research hypotheses. The results show that simultaneously capital, HDI, technology investment, population, and regional development expenditures have a very large influence on regional economic growth in NAD Province. Partially, capital, technology investment, population, and regional development expenditure are the determinants of regional economic growth in NAD Province. The four determinant variables have an effect on increasing regional economic growth. Regencies/cities that have large capital, moderate and innovative technology investment accompanied by a high population, and are supported by adequate regional development expenditures, have an impact on high economic growth in NAD Province. The intensity of the application of Islamic law moderates the causal relationship between capital, technology investment and population on regional economic growth, while the intensity of the application of Islamic law has not shown a significant role in moderating the causal relationship between the human development index and regional development expenditures on regional economic growth. This indicates that the intensity of the application of Islamic Sharia in the province of Aceh has given a significant role to all sectors in increasing regional economic growth. further research is suggested to use Economic Well Being Theory and include fiscal and regional retribution variables, education and ICT readiness index and electronic-based service system index.

The Influence Of Pricing Rate And Word Of Mouth (Wom) Mediated By Trust On Credit Car Purchasing Decisions

2021-11-29T10:48:09+00:00

Intense competition between finance companies makes each must apply the best strategy to become a winner. This study aims to analyze the direct effect of pricing rate and word of mouth (wom) on purchasing decisions and indirectly mediated by trust, as well as the direct influence of trust on purchasing decisions. The population of this study is consumers who have purchased a car on credit at Maybank Finance in the West Java area, which consists of 4 city branches, namely: Bandung, Bogor, Cirebon and Karawang, both those that have been paid off and those that are still running. Samples were taken as many as 100 respondents using non-probability sampling technique with quota sampling method. Data analysis using Partial Least Square (PLS) using SmartPLS software. The results show that all hypotheses are proven to have an influence on pricing rate, word of mouth (wom) and trust on purchasing decisions, and it is also proven that trust is able to mediate the relationship between these variables.

Analysis Of Payment Accounting System At Pt Aplus Pasific

2021-11-29T10:53:20+00:00

To find out whether a company is a company that has a good and correct system, a control system is needed that can make the company more thorough and have more specific and good payroll data. The internal control system is one of the accounting information systems. implemented by the company in achieving its corporate goals. In realizing a good and appropriate company system, an analysis and evaluation is needed. Where it is expected to be able to prevent fraud that can occur within a company. The analytical method used is Flowchart (Flow Chart), an analytical technique used to describe several aspects of an information system in a clear, concise, and logical manner. Flowcharts use standard symbols to describe through pictures the transaction processing procedures used by the company and the flow of data through the system. The benefits of this system to help clarify complex processes in the decision-making process. The conclusions obtained from the Payroll Accounting Information System Analysis, the company seeks to implement the accounting function properly. However, the company has not implemented a payroll information system that is more complex so that it can cause errors in the payroll system within the company.

Analysis Of Implementation Of Fixed Asset Accounting According To Psak No. 16 In Pt Gajah Tunggal Tbk

2021-11-29T10:57:35+00:00

In supporting the company's growth and development activities to achieve its goals, the company requires an asset or assets. Assets are a form of wealth and resources owned by the company. Fixed assets have a very important position in the company so that it can run well. The purpose of this study was to determine the suitability of the application of fixed asset accounting at PT Gajah Tunggal Tbk to the recognition of property and equipment, measurement of the time of disclosure of property, plant and equipment, measurement after disclosure of property, plant and equipment, derecognition of property and equipment, and disclosure of property, plant and equipment compared to PSAK No. 16. The data used in this scientific writing is Secondary Data in the form of information regarding the Accounting Application of Fixed Assets of PT Gajah Tunggal Tbk in the 2019 Financial Statements. The data analysis method used in this scientific writing is the descriptive-comparative analysis method. From the results of this study, it can be concluded that PT Gajah Tunggal Tbk in carrying out its Fixed Assets accounting policies in accordance with PSAK No. 16 but PT Gajah Tunggal Tbk has not adopted PSAK No. 16 in its financial statements. The author assumes the application of accounting by PT Gajah Tunggal Tbk regarding PSAK No. 16 has complied with financial accounting standards. Therefore, the application of accounting for PT Gajah Tunggal's fixed assets must be maintained, carried out effectively and the company can adopt PSAK 16 in its financial statements.