PRiNEB (Parade Riset Nasional Ekonomi dan Bisnis)
DAMPAK STRUKTUR KEPEMILIKAN TERHADAP PROFIT YANG DIMEDIASI OLEH KOMISARIS INDEPENDEN PADA PERUSAHAAN YANG TERDAFTAR DI LQ-45
This research aims to determine the impact of ownership structure on profitability mediated by Independent Commissioners in LQ-45 Index Companies Listed on the Indonesia Stock Exchange. This research method is quantitative using Mediation Regression Analysis techniques. The results of this study show that the overall impact of ownership structure is significantly positive on profits. The impact of managerial ownership structure on profit is positive and insignificant. The impact of institutional ownership and public ownership on profits is significantly positive. Managerial ownership and institutional ownership have no direct effect on Profit. Independent Commissioners are unable to facilitate managerial ownership of profits. Independent Commissioners are unable to facilitate the relationship between institutional ownership and profits. Independent Commissioners are able to facilitate the relationship between public ownership and profits
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KOMPARASI METODE PREDIKSI FINANCIAL DISTRESS Studi Kasus Pada Laporan Keuangan PT. Smartfren Telecom Tbk. Periode 2018 – 2021
PT. Smartfren Telecom Tbk (FREN) experienced operating losses for 4 consecutive years (2018-2021). Decreased or even negative profits are a potential for financial distress. Through a comparison of the Modified Altman Z"-Score, Springate, and Zmijewski techniques applied to PT. Smartfren Telecom Tbk from 2018 to 2021, this research aims to identify the financial conditions that may lead to possible financial crisis. This research uses a descriptive quantitative approach grounded on financial distress analysis techniques to ascertain the value of the Zmijewski X-Score, the Springate S-Score, and the Modified Altman Z"-Score. The results show that both the Altman Z"-Score and the Springate S-Score indicate that one is not having financial problems. The findings of the Altman Z"-Score and the Springate S-Score are identical, according to the study statement. Results from the Zmijewski X-Score method, on the other hand, are different.
PENGARUH KEBIJAKAN DIVIDEN FINANCIAL LEVERAGE PROFITABILITAS TERHADAP PERATAAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
This study aims to analyze and measure the effect and relationship of Dividend Policy, Financial Leverage, Profitability on Income Smoothing with Company Size as a Moderating Variable. The data sample in this study was selected using purposive sampling technique, in order to obtain 14 Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) that can meet the criteria. The analysis in this study uses multiple linear regression analysis on SPSS 26. The results of this study indicate that the dividend policy variable has a positive and significant effect on income smoothing, Financial leverage has a negative and insignificant effect on income smoothing, Profitability has a positive and insignificant effect on income smoothing . Firm size cannot moderate dividend policy on income smoothing, firm size cannot moderate financial leverage on income smoothing, firm size can moderate profitability on income smoothing
Pemanfaatan Perpustakaan Digital melalui Aplikasi iKutim dalam Mengembangkan Perpustakaan Desa yang Berbasis Inklusi Sosial di Kutai Timur
ABSTRACT A social inclusion-based library is a program in which the library is not only a repository of information, but also a place that provides facilities for the community to develop potential to improve people's lives both socially and economically. The iKutim application itself is an application based on the innovation of transferring physical books to electronic books so that a digital library is formed. "Social Inclusion-Based Village in East Kutai" can be used as a reference for village libraries that are transforming into social inclusion-based libraries. The method used in this research is a method using a descriptive approach that describes the object being discussed in accordance with the reality that occurs in the library. The qualitative analysis model prioritizes content analysis aimed at deepening and appreciating the meaning of the data studied. The results of this study indicate that the iKutim application as a digital library has the benefits provided in the form of community skills development, the application of information technology, and the utilization of digital library media. With that, it can be concluded that this i-kutim application which all have an important role and make it easier for users to access, search, and get the information they need anywhere and anytime.
Pengaruh Profitabilitas, Kebijakan Liabilitas, Keputusan Investasi Terhadap Nilai Perusahaan Sub Sektor Batubara Yang Terdaftar di BEI Periode 2016-2021
The high stock price illustrates the high value of the company, so the prosperity of investors is also high. The purpose of this study is to test and analyze the role of profitability, liability policy, and investment decisions on company value. The method used in this study is a quantitative method with skunder data. Data collection techniques use purposive sampling. The data analysis used is in the form of annual financial statements for coal sub-sector companies on the IDX for the period 2016 to 2021. This research method uses multiple linear regression analysis. The results showed profitability, liability policy has no effect on the value of the company. Meanwhile, investment decisions affect the value of the company. This illustrates that the higher the investment policy will affect the value of the company.
Analisa Pemahaman Perhitungan PPh 21 Berdasarkan UU HPP pada Karyawan Kantor Konsultan Pajak
Dynamic changes regarding tax regulations mean that every tax consultant office employee must always learn and make adjustments. At the beginning of 2022, regulations on the law on harmonization of tax regulation (UU HPP) will be stipulated with changes to tariffs income tax (PPh) and one of them is the calculation of PPh 21. PPh 21 is a tax on income given by employers to employees. The addition of layers and changes in rates in the first layer can make the calculation of PPh 21 before and after the enactment of the HPP Law different, which will affect the value of the tax deposits paid by taxpayers each time. Understanding these changes is necessary to avoid errors in calculating, depositing and reporting PPh 21. The data collection method in this research is interviews, observation and documentation and the analytical tool used is quantitative descriptive analysis. From the research results, it is known that there is a change in the value of PPh 21 tax deposits that companies must pay every month and if compared between the UU PPh and the UU HPP, deposits using the rates applicable to the UU HPP result in a reduction in company PPh 21 deposits. The calculation of PPh 21 carried out by employees of the tax consultant office is in accordance with what is regulated in the UU HPP, which can be seen from the size of the PPh 21 deposit that must be paid by the company. Based on this, from this research it is known that tax consultant office employees understand and apply the calculation of PPh 21 based on the rates regulated in the UU HPP.
Inovasi Teknologi Finansial Menghadapi Era Digitalisasi di Desa Budaya Pampang
ABSTRACT Global developments are leading to the use of technology in all fields, including the economic sector, which must utilize digital technology in all aspects and business activities. Indonesia is one of the countries that is quickly adapting to digitalizing its economy. In the digital era, technological developments are the main driver in the development of the creative industry. Technological developments provide various new opportunities for the creative industry, such as the ability to market products or services online, expand business networks globally, and increase efficiency in production and distribution. The creative industry is also increasingly dependent on technology to produce quality and innovative products or services. Technologies such as graphic design, animation, and image and sound processing are becoming increasingly important in the creative industries. Pampang Village, as one of the tourist and educational destinations owned by the Dayak tradition, has a regular agenda for traditional Dayak dance performances. Not only that, they also sell several original Dayak handicraft trinkets. The people of Pampang Village themselves have begun to become aware of the technological innovations that occur in the current digital era, they are starting to follow the ease of payment transactions for buying and selling their crafts by applying financial technology without the need to use cash anymore and replacing it with the Kris (QR) payment system and the other payments. Keywords: Inovation, Financial Technology, Payment System, Era of Digitalization, Tour
INOVASI PELAYANAN ONLINE AKTA KELAHIRAN MENGGUNAKAN AKUN SIAP KAWAL PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN KUTAI TIMUR
Keywords: Innovation SIAP KAWAL, Online Birth Certificate, Service ABSTRACT The purpose of the study was to determine the innovation of online birth certificate making services as well as the advantages and disadvantages for people in the city of Kutai Timur. The results of the study show that online birth certificate service innovation is a service strategy to make it easier for people to make birth certificates. In terms of time and place, people can register a birth certificate anytime and anywhere. The conclusion of the study shows that online innovation is expected to facilitate the community in making birth certificates.
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA
This research aims to analyze the causal relationship between profitability, liquidity and leverage on the capital structure of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach and this research is casual associative in nature. The population in this study were all 79 basic industry and chemical sector companies. Determining the sample using the purposive sampling method obtained 24 companies using 4 years, so the data used was 96 data. The research results show that partial profitability (ROE) has a positive and insignificant influence on capital structure. Liquidity (CR) has a negative and insignificant effect on capital structure. Leverage (DAR) has a positive and significant influence on capital structure. Simultaneously profitability, liquidity and leverage together have an influence on capital structure.
Pengembangan Ekonomi Kreatif Berbasis Industri Rumah Tangga Dalam Meningkatkan Pendapatan Masyarakat
The creative economy is an economic concept that intensifies information and creativity as well as human resources as the most important productions factors. Products produse from the creative economy are product that have distinctive,unique characteristic and are diferent form others. Product produced from the creative economy can also be result of the developing pre existing products. Creativity in the creative economy is something that is very important and valuable. The creative economy can be used to maintain existing businesses by creating innovations and creation for marketed products. The creative economy is an economic era that has entered the fourth economic wave,after the first economic wave,the second wave of te industrial economy, and the third wave of the information economy. The creative economy is a national economic force through UMKM where most creative economic actors are small and medium businesses. Creative economy as a community economic force that can support the basic economy has been widely implemented by Indonesian people in various region in the form of home based skills. Creative industry subsectors if referring to the trade department of the republic of Indonesia, in 20120 there are 14 subsectors incuding; advertising, architecture,music,performing arts,publishing,printing, computer service, television,radio, research and depelovement.
ANALISIS PENGARUH PENGGUNAAN SHOPEE TERHADAP TINGKAT PENJUALAN PEDAGANG FASHION DI PASAR PAGI SAMARINDA
This study aims to gain a better understanding of the influence of the Shopee online shopping platform on Pasar Pagi in Samarinda. The research method used was a survey by taking a sample of Pasar Pagi in Samarinda. The data obtained were analyzed using descriptive statistical analysis and linear regression. The results showed that the use of the Shopee platform had a significant positive effect on increasing sales and income of Pasar Pagi in Samarinda. In addition, merchants who actively promote their products through Shopee tend to get more customers than merchants who are not active on the platform. These findings suggest that the use of online shopping platforms can be an effective strategy for Pasar Pagi merchants to increase their revenue and grow their business. Nonetheless, merchants also need to consider the challenges and risks associated with using such platforms, such as intense competition and high usage costs. This study provides useful insights for Pasar Pagi in Samarinda in utilizing these increasingly popular online shopping platforms
Pengaruh Motivasi Mata Kuliah Kewirausahaan Terhadap Minat Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas 17 Agustus 1945 Samarinda Menjadi Entrepreneur Muda
This research aim to find impact of motivation on student interest to become young enterpreneur in Universitas 17 Agustus 1945 Samarinda. This research uses Multiple Linear Regression with 33 respondents. The research results show that there is a significant change in students' interest in entrepreneurship after taking the entrepreneurship course. There is an increase in positive attitudes, confidence in facing risks, and a stronger interest in starting your own business. Students who have the opportunity to apply the knowledge gained directly in real contexts tend to have a higher interest in becoming young entrepreneurs. Direct practice provides a deeper and more relevant understanding. Material that is relevant to the conditions of the business world, applied knowledge, and the ability to develop innovative business ideas also influences students' motivation to start their own business. The important role of entrepreneurship courses in stimulating the interest and motivation of students at the Faculty of Economics and Business, University of 17 August 1945 Samarinda to involve them in the world of young entrepreneurs.
Pengaruh Gaya Hidup Terhadap Perilaku Impulsive Buying Pada Konsumen Di Marketplace Online
This research aims to determine the influence of lifestyle on Impulsive buying behavior in Marketplace Consumers. Subject of This research is active students who use online marketplace applications.This research use simple linear regression, with sample size of 43 respondents. The method used is a quantitative descriptive research methodology with an explanatory survey method. Results research shows that Lifestyle (Lifestyle) has a positive impact on Impulse buying behavior among marketplace consumers around 1,47%. While the remaining amount is 98,53% was influenced by other factors not examined in this study. The luxury aspect is one of the main points on the influence of lifestyle, people will make unplanned purchases and are only tempted by luxury and lifestyle without thinking about their needs and what should come first.
ANALISIS TREND KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) Tbk.
ABSTRACT The aim of this research is to determine developments in the financial performance of Bank Rakyat Indonesia (BRI) in 2023-2025 using trend analysis. This research uses secondary data in the form of Bank Rakyat Indonesia (BRI) financial ratios, this research uses Bank BRI's financial reports for the 2016-2022 period which have been audited and published. With quantitative data analysis techniques, The results of the research show that the performance of Bank Rakyat Indonesia in 2016-2022 tends to increase in terms of the profitability with the highest figure in 2016. The trend in forecasting the financial performance of Bank Rakyat Indonesia also continues to increase in terms Return on Equity with the highest prediction in 2025, this is a good signal for Indonesian people's for investing in more confidence situation.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DIMODERASI OPINI AUDIT
This research aims to determine the influence of the relationship between managerial ownership, institutional ownership and the audit committee on the timeliness of submitting financial reports with audit opinion as a moderating variable. In addition, this research can contribute empirical evidence regarding what factors can influence potential delays in submitting financial reports. So this research can provide information for the development of knowledge regarding the timeliness of submitting financial reports. This research uses secondary data from the 2019-2022 period. Sampling in this study used purposive sampling, with a total sample of 12 food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis technique used is binary logistic regression analysis with the help of the SPPS Ver 23 computer program. The regression results show that managerial ownership, institutional ownership, audit committee and audit opinion have no effect on the timeliness of submitting financial reports, then simultaneously managerial ownership, institutional ownership and audit committee also have no effect on the timeliness of submitting financial reports. and Audit opinion cannot moderate managerial ownership, institutional ownership and the audit committee on the timeliness of submitting financial reports.
DIGITALISASI PERSPEKTIF EKONOMI DAN BISNIS TERHADAP EKSISTENSI EKRAF BERBASIS KEARIFAN LOKAL (SARUNG SAMARINDA)
This journal examines the existence of the creative economy in the context of the local wisdom of Sarung Samarinda which has undergone digital transformation. In the midst of the era of globalization and the unlimited development of information technology, local wisdom has become an integral part of maintaining a sustainable local culture and economy. This research aims to analyze the contribution of digitalization in promoting the local wisdom of Sarung Samarinda from an economic and business perspective. The research method applied in this study includes a literature review. The research results indicate that digitalization opens up new opportunities to promote and commercialize local wisdom. With the help of digital platforms and social networks, creative economy actors can expand their market share, reach a global audience, and strengthen their economic resilience. In conclusion, this research emphasizes the importance of integrating local wisdom in the digital economy and business. With a deeper understanding of how to integrate local wisdom into the creative economy, we can ensure economic sustainability while preserving the rich local cultural heritage.
PERAN PROMOSI BUDAYA BERBASIS DIGITAL TERHADAP PEMBANGUNAN EKONOMI KREATIF MASYARAKAT DESA BUDAYA SUNGAI BAWANG
There are still many problems generally faced by the management of Sungai Bawang Cultural Village, one of which is minimal promotion resulting in slow information available to residents in Samarinda and Kutai Kartanegara regarding the existence of this village. The research method used in this research is a qualitative description approach The two existing Instagrams belong to the private property of one of the residents of Sungai Bawang Cultural Village, who could be said to have lacked promotion and was less active in marketing the culture of Sungai Bawang Cultural Village. It would be a shame if Sungai Bawang Cultural Village cannot compete internationally because this village has the potential to advance in the era of creative economic development which is currently popular among Indonesian people.
ANALISIS EFEKTIFITAS BLUD DALAM PENGELOLAAN KEUANGAN SEKOLAH: STUDI KASUS DI SEKOLAH SMK NEGERI 1 SAMARINDA
This study was motivated by the BLUD budget that entered for the first time at SMK Negeri 1 Samarinda. This study aims to analyze and evaluate the effectiveness of BLUD in school financial management with a case study at SMK Negeri 1 Samarinda. this research is a type of quantitative research with the method used is descriptive method. Based on the results of this study states that the implementation of BLUD in schools has a little significant impact or even not achieved on the effectiveness of school financial management. This is indicated by the implementation of the efficiency and effectiveness of the use of school funds since the implementation of BLUD at SMK Negeri 1 Samarinda. Further research is needed to identify other factors that can affect the effectiveness of BLUD in school financial management. Local governments and local education agencies need to provide more intensive support and supervision to schools that implement BLUD to ensure that the principles of good school governance are well implemented.
Pengaruh Sistem informasi akuntansi dan Pengetahuan Akuntansi terhadap Perkembangan Usaha UMKM
Micro, Small and Medium Enterprises (MSMEs) are described as a sector that has a very important role in development in Indonesia. The majority of problems experienced by MSME players are a lack of information and knowledge so that they cannot separate personal and business financial records and there is still a low understanding of financial report analysis. The aim of this research is to determine the impact of Accounting Information Systems and Accounting Knowledge on the Development of Micro, Small and Medium Enterprises (MSMEs). This issue can increase the understanding of MSME actors to help develop their businesses, thereby increasing regional income. The research design uses a quantitative approach with causal descriptive methods and multiple linear regression analysis techniques using SPSS statistical tools. The research results show that Accounting Information Systems and Accounting Knowledge have a significant influence on MSME Business Development.
Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI
The purpose of this study was to determine the effect of cash turnover, receivable turnover, and inventory turnover on the profitability of food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2022. The method used in this research is quantitative method. Then the method for sampling used is purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis, classical assumption test, correlation coefficient, coefficient of determination, t test, and F test. It is known that the results of this study indicate that partially, cash turnover has a significant effect on profitability. Accounts receivable turnover has no significant effect on profitability. Inventory turnover has a significant effect on profitability. When viewed simultaneously, cash turnover, accounts receivable turnover, and inventory turnover have a significant effect on profitability. Only 7.1% variables of cash turnover, accounts receivable turnover, and inventory turnover influence on profitability (NPM). It is recommended for future researchers to add other variables for maximized the result.
PENGARUH KEPUASAN MAHASISWA TERHADAP HARGA DAN KUALITAS PRODUK KANTIN DI KAMPUS UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA
This study explores the impact of student satisfaction on their perceptions of the price and quality of products offered in the canteen at the University of 17 August 1945 Samarinda. The things that are examined are service, taste, place, cleanliness, food variants, and comfort. Data collection uses questionnaires and direct observation at the canteen of the University of 17 August 1945 Samarinda. 46 samples were taken radomly The results of this study indicate that the majority of students are satisfied with the Canteen of the University of August 17, 1945 Samarinda. The findings of this study can provide insight into how to improve the student experience in the canteen and support improvement policies that focus on student needs and preferences.
Pengaruh Teknologi 4.0 terhadap Kemampuan Mahasiswa Dalam Proses Perkuliahan di Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda
The era of the industrial revolution 4.0 is the era where the changes in all manual systems become a digital system. Learning becomes more effective and efficient by using various kinds of technology and information systems. Technological advances and information can improve the abilities and skills of human resources through education with the industrial era of 4.0. In this study it was found that 18.29% of students' learning abilities could be explained by technology 4.0, while the rest was explained by other factors.In general, it can be concluded that technology 4.0 has a positive impact on student learning at the University of 17 August 1945 Samarinda
ANALISIS PENGARUH HEDONISME DAN KONTROL DIRI TERHADAP PRESTASI BELAJAR
Increasingly modern life brings humans to bocome unique behavioral patterns, which differentiate each individual in terms of lifestyle. Modernization and technological advances have impact and influence on student lifestyles. Students tend to follow trends just for temporary pleasure, therefore, self-control is needed. The aim of this research is to identify the influence of a hedonistic lifestyle and self-control on learning achievement. The research method used a questionnaire which was distributed to respondents, and the data obtained was analyzed using multiple linear regression analysis. The results obtained from this research indicate that a hedonistic lifestyle and self-control do not have a significant influence on student learning achievement. It is recommended for further research to examine it from a broader perspective to get even better results.
Strategi Pemanfaatan Media Sosial Terhadap Perkembangan Usaha Mikro Kecil Menengah Di Marimar
The Mahakam River is now not only used by local communities as a source of life. But it is also used as a tourist area. One of them is the Mahakam Riverside Market (MARIMAR) Samarinda tour. MARIMAR is considered a new tourist attraction in Samarinda City which offers a variety of tourist attractions. MARIMAR was founded around the end of 2020 and is part of the Mahakam Lantern Garden tourist attraction. In general, MSMEs (micro, small and medium enterprises) have not used technology to expand the marketing area for the products that they produce. However, currently, there is no social media strategy that can be directly used and implemented by MSMEs. Therefore, this research produces general strategies that can be used by MSMEs.. This research uses quantitative methods with primary data sources obtained through questionnaires distributed to sellers at the Mahakam Riverside Market (MARIMAR) in Samarinda City, East Kalimantan. Then, Secondary data is also used from various sources such as magazines, the internet, books, journals and literature from libraries. Data analysis was carried out using simple linear regression analysis to measure the relationship between dependent and independent variables. The Strategy for Using Social Media for Micro, Small and Medium Enterprises is quite influential. The results of this research also show that the coefficient of determination shown is 0.24, which means that X can explain Y by 24% and the rest is influenced by other factors. Most respondents agree that social media can increase sales, but there are some who feel that social media has a negative effect on sales, such as fictitious purchases. In the context of marketing strategy and use of social media, data shows that social media can be used as an effective promotional tool, especially if it’s used wisely.
ANALISIS PENGARUH LINGKUNGAN KAMPUS TERHADAP MOTIVASI BELAJAR MAHASISWA PROGRAM STUDI S1 MANAJEMEN ANGKATAN 2022 UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA
This study is motivated by the fact that there are still several inadequate campus places or facilities (campus environment) and the lack of learning motivation of undergraduate management study program students class of 2022 at the University of 17 August 1945 Samarinda. The purpose of this study was to determine the effect of the campus environment on student learning motivation. The study used a quantitative descriptive method with data collection techniques through questionnaires and data analysis techniques using simple linear regression. The difference between this research and previous research are in the sample and data analysis techniques. The results showed that the effect of the campus environment on the learning motivation of students in the undergraduate management study program class of 2022, 17 August 1945 University of Samarinda was 62% and the effect of the residual variable was 38%. For future researchers, we suggest involving other variables besides the campus environment such as internal student factors, namely physical, psychological factors, family environment, community environment, and so on
Pengaruh literasi keuangan terhadap minat belanja online mahasiswa manajemen 17 Agustus 1945 Samarinda
This research discussed the influence of financial literacy on students' online shopping interest. By using a simple linear regression method, data analysis showed that financial literacy does not have a significant effect on online shopping interest in students of 17 August 1945 Samarinda universtiy. The weak correlation coefficient (0.327) and low coefficient of determination (10.66%) indicate that financial literacy explained only a small part of the variation in online shopping interest. The results of the hypothesis test also showed that financial literacy was not statistically significant in students' online shopping interest. Therefore, this study suggested that further research should identify other factors that influence students' online shopping interest.
Analisis Pengaruh Faktor Persepsi Terhadap Minat Penggunaan E-Wallet Shopee-Pay
ABSTRAK Shopeepay is an electronic money service issued by the Shopee company for transactions on Shopee, offline payments at Shopee Pay partners and storing returned funds for use in subsequent transactions. The large number of Shopeepay users in Indonesia has given rise to many opinions about this platform, one of which is the microblogging site, namely Twitter. Sentiment analysis or opinion mining is computational learning to identify and extract and study opinions, sentiments, emotions, judgments and views in text form. Random Forest is a method for conducting sentiment analysis and is a type of Decision tree method. In this study, the random forest classifier algorithm was used to classify Twitter users' opinions on the Shopeepay platform. From its application, the resulting value for depth results with 55 trees and 300 trees resulted in a precision value of 95%, recall 94%, F1-Score 95% and accuracy 95%. Data analysis shows that positive and significant perceptions of usefulness have a positive effect on interest in reusing the Shoppe Pay e-wallet. In this research, it shows that the interest of students at the University of 17 August 1945 Samarinda in using the Shopee-Pay e-wallet is very positive both in using transactions. Someone will be able to reuse a technology if he feels that the technology is able to help improve performance effectiveness or is useful and how to use it is easy to understand and has minimal risks.
Pengaruh Enterprise Risk Management Terhadap Nilai Perusahaan Dimoderasi Ukuran Perusahaan Pada Entitas Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia
Risk management is an integral component of company strategy. Then, its implementation is carried out as an action to prevent and mitigate risks to the smallest risk level, so that the company can survive on competition. Efforts to improve the quality of risk management implementation can be done through the implementation of integrated risk management, namely the implementation of enterprise risk management (ERM). The purpose of writing this study is to identify the influence of Enterprise Risk Management (ERM) with company size, CR, DAR, TATO and ROA as control variables on company value which is peroxided by Tobin's Q, PBV and PER. The research population is coal mining sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2010=2013. The method used in this research is multiple linear regression-ordinary least squares and hypothesis testing uses the t test to test the regression coefficient with a significance level of 5 percent. The research results show that ERM, DAR, and ROA have a significant positive direct effect on company value (Tobins' Q). Meanwhile CR, TATO, and SIZE have a negative and significant effect on company value. It was also found that Size moderates the relationship between ERM and Tobin's Q. The research results also show that company value increases along with increases in ERM, CR, DAR, TATO, ROA, and SIZE. The results of this study provide opportunities for further research to develop this research using the Entreprise Risk Index. In addition, the development research can be carried out on manufacturing companies other than mining on the Indonesia Stock Exchange.
Pengaruh Tingkat Suku Bunga dan Inflasi Terhadap Jumlah Deposito Berjangka PT Bank Rakyat Indonesia
This research aims to determine the effect of interest rates and inflation on the amount of time deposits at PT Bank Rakyat Indonesia. The variables used in this research are interest rates, inflation, and the amount of time deposits. The method used was multiple linear regression analysis. The data in this study was secondary data which obtained from Bank Rakyat Indonesia Samarinda Branch Office 1. The results of the analysis showed that deposit interest rates and inflation (Inf) together (simultaneously) do not have a significant effect on the amount of deposits at Bank Rakyat Indonesia. The correlation coefficient (R) of 0.035 indicates that the degree of relationship (correlation) between the independent variable and the dependent variable is 3.5%. This means that interest rates and inflation have a relationship with the amount of deposit savings of 3.5%. Based on partial testing, the results of the interest rate do not have a partial effect on the amount of deposit savings because the sig value is 0.361 > 0.05. Inflation does not have a partial effect on the amount of deposit savings because the sig value is 0.569 > 0.05
ANALISIS PERBEDAAN TINGKAT KEPUASAN PELANGGAN ANTARA PENGGUNA GO-JEK DAN GRAB
Online transportation is a type of transportation that takes advantage of application-based technological developments. It can also make orders and payments directly using the application. The transportation business is very profitable; one indicator that is easily seen is the rapid growth of transportation business players or similar companies such as Go-Jek, Grab and Maxim. Next, Go-Jek and Grab are still the most prominent in market competition in Indonesia. The aim of this research is to determine the difference in customer satisfaction levels between Go-Jek and Grab users. This research uses quantitative methods with primary data sources obtained from questionnaires distributed to GO-JEK and Grab consumers in Samarinda city, East Kalimantan province. Data analysis was carried out using t-Test Two sample Assuming Equal Variances analysis to compare the results of the questionnaire. Furthermore, the calculation result from t count is 0.92709445 and t table is 2.14478668 so it can be concluded that if t count < t table. It can be seen that there was no significant difference between Go-Jek and Grab customer satisfaction. After carrying out and distributing the questionnaire that had been created and calculated. It can be concluded that almost all users who have filled it out stated that there was no significant difference or had a big influence on the two applications. It was because the both features are almost same.
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE SHOPEE
Consumer attitude is one of the important factors influencing purchasing decisions. Attitudes have a close relationship with beliefs and behavior. If consumer attitudes are positive towards online transactions, consumers will try to build their trust. The marketing mix, also known as the "marketing mix," consists of four main elements: product, price, promotion, and distribution. The influence of the marketing mix on Shopee, an e-commerce platform, is very significant and plays an important role in achieving business goals. This research aims to examine the magnitude of the influence of marketing mix aspects (7P) on purchasing decisions at Shopee. The research method used in this research is a quantitative method, where research data is in the form of numbers and analysis uses statistics The sampling technique used in this research was nonprobability sampling with the snowball sampling method, with a sample size of 117 respondents obtained through Bernoulli formula calculations. The price variable (X1) has a positive and significant influence on purchasing decisions (Y) with a regression coefficient (B) of 0.189 with tcount -2.579 and the significant value obtained is 0.05<0.5. These results prove that the marketing mix variable with the price dimension has a positive and significant effect on purchasing decisions
KAJIAN PENERAPAN APLIKASI ZAHIR ACCOUNTING UNTUK PENGOLAHAN DATA KEUANGAN PT. MITRA KONSULTAN INDONESIA
PT. Mitra Konsultan Indonesia, as a company engaged in business consulting, still does accounting manually so that recordings, reporting becomes hampered, and limitations of analysis often occur, thus hindering management in making decisions. The Zahir Accounting application is expected to be the best solution to solve the problems in this company. It is important to apply the financial data processing application to PT. Mitra Konsultan Indonesia, with the intention and purpose of providing the best solution in financial data processing at PT. Mitra Konsultan Indonesia. In addition, with the implementation of the Zahir Accounting application, it is expected to increase the company's performance and productivity, especially in terms of transparent and accountable financial management and processing. This study used a comparative qualitative approach involving analysis to identify the equations and differences in a phenomenon. Analysis of equations and differences of applications in the manual accounting system and the Zahir Accounting Application. Accounting data processing results at PT. Mitra Konsultan Indonesia, both through manual recording and with the Zahir Accounting application, show a significant alignment of information, especially regarding earned profit and nominal value in each of the same accounts. Nevertheless, in terms of added value, the use of Zahir Accounting in accounting data processing provides an advantage in automating the preparation of various reports.
Analisi penerapan Akuntansi Keuangan Pada Kantor Kelurahan Jawa Kecamana Samarinda Ulu
ABSTRACT In Jawa Sub district office, there are several problems in making financial reports obtained in auditor reporting that does not apply Government Accounting Standards. Jawa Sub district office only create a Balance Sheet, Cash Flow Report and Notes to Financial Reports. This is due to limitations Human Resources (HR) and lack of knowledge about accounting resulting incomplete information that must be submitted by the Jawa Village Office. Based the issue, he aim of this research was to find out whether the application of accounting at Jawa sub districts offices was in accordance with Government Accounting Standards. The data used are primary and secondary data, while the data collection techniques used in this writing are direct interviews and documentation. In preparing this research, the author used qualitative descriptive method. The first problem discovered was that the Jawa sub district office did not make a cash flow report. Second, it does not calculate the amount of depreciation on each fixed asset. Third, it does not represent the value of fixed assets. After conducting this research, it can be concluded that the implementation of accounting at the Jawa Sub district Head Office was not in accordance with government accounting standards.
PENGARUH LITERASI KEUANGAN TERHADAP PERILAKU MAHASISWA DALAM MENGELOLA KEUANGAN
Students who have the opportunity to study at a university, especially in Economic field, certainly have the opportunity to have more financial knowledge than students with non-Economics education. The opportunity to gain this knowledge certainly has implications for their financial knowledge. Learning in higher education plays an important role in the process of forming students' financial literacy. Therefore, researchers want to find out whether it is true that students who have more financial knowledge also have better financial behavior than those with minimal financial knowledge or vice versa, students who have less financial knowledge will have better financial behavior than students who have a higher level of financial knowledge. A research approach is a design, guideline or reference for the research to be carried out. Then, based on the problems raised in this research, it can be said as a quantitative approach. This research design is needed, so that researchers obtain the right data according to the characteristics of the variables and research objectives. The researcher's aim in this research is to find out and explain the influence of the predetermined title, namely the influence of financial literacy on students' financial behavior. Lastly, the results of hypothesis testing prove that the calculated t value of 6,128 with a significance value of 9,632 is smaller than the p value of 0.01, this means that there is a direct influence of financial literacy on student financial behavior. It can be conluded that the higher a student's knowledge about finance results in the wiser the student in managing their finances.
Pengaruh Lingkungan Kampus Terhadap Motivasi Belajar Mahasiswa Universitas 17 Agustus 1945 Samarinda
This research aims to evaluate the influence of the campus environment on student learning motivation at the University of 17 August 1945 Samarinda.. Campus environmental factors observed include class size, campus facilities, and relationships between students and lecturers. This research uses a simple linear regression analysis method with 54 respondents from the Faculty of Economics and Business, University of 17 August 1945 Samarinda for the 2022 academic year. The results of the research show that the campus environment has a significant influence on student learning motivation (R Square = 24.5%). Factors that have a significant influence are class size, campus facilities, and relationships between students and lecturers. The results of the ANOVA analysis confirm that there are significant differences in student learning motivation between groups with different campus environments. In the linear regression analysis, each campus environmental factor (class size, campus facilities, and relationships between students and lecturers) has a positive influence on student learning motivation. These findings are in line with Gagne's theory of learning motivation which identifies internal and external factors that influence learning motivation. .
Analisis Tingkat Kesehatan menggunakan Metode RGEC pada Bank Syariah Indonesia Tahun 2019-2022
The operational system in Sharia Banks where operational activities are carried out can result in various kinds of risks which will affect the bank's health level. This is also reflected in fluctuations in financial ratios in annual reports. A financial analysis is conducted on Bank Syariah Indonesia to ascertain its level of bank soundness for the period spanning 2019 to 2022. This analysis adheres to the RGEC method, as specified in Financial Services Authority Regulation No. 8/POJK.03/2014 which is utilized to evaluate the soundness of sharia business units and Islamic commercial banks. This study uses a quantitative research methodology with a descriptive approach. The secondary data included in this study was sourced from the Bank Syariah Indonesia Annual Report, which was publicly available on the official website of the organization. The author conducted data collection through documentation and literature studies. The results of the study indicate that the health level of Bank Syariah Indonesia according to the Risk Profile factor is Healthy. The Good Corporate Governance factor received the predicate of healthy. Earning factor obtained the predicate of very healthy and unhealthy. And Capital Factor received the predicate very healthy.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN SKINCARE SCARLET
Purchasing decisions are the result of consumers considering several factors before deciding to buy the goods and services they desire. In this context, there are two main factors influencing purchasing decisions: product quality and price. The purpose of this study is to examine the influence of product quality and price, both individually and collectively, on the purchasing decisions of consumers using Scarlet skincare products. The research method employed is quantitative, involving descriptive statistical analysis and a sampling technique known as purposive sampling. Primary data is used, with a sample of 100 respondents who are users of Scarlet skincare products. The analysis is conducted using the multiple linear regression analysis method. The research results indicate that product quality, when considered individually, has a positive influence on purchasing decisions. This is evident from the t-value being greater than the t-table (10.389 > 1.660) and the significance value being less than 0.05 (0.000 < 0.05). On the other hand, price, when considered individually, does not have a positive influence, as indicated by the t-value being lower than the t-table (-1.721 < 1.660) and the significance value being greater than 0.05 (0.088 > 0.05).
Penerapan Standar Akuntansi Keuangan EMKM pada Usaha Mikro di Food Court di Bigmall Kota Samarinda
The vialibity of micro businesses in food courts requires the most advanced financial accounting to keep pace with changing economic policies and technologi. For micro businesses to manage their finances more transparently and reliably, understanding Financial Accounting Standarts (FAS) is essential. Understanding SAK will help them make better decisions and compile accurate financial statements. This research method uses a qualitative descriptive approach. The researcher obtained the reseracher with primary researcher. The researcher collection techniques used in this study were interviews and field observations. The reserch population include 30 micro businesses operating in the Bigmall food court in Samarinda City. In this study, researchers used the Nonprobability Sampling Method, while the sampling method was Saturated Sampling. Based on the results of the study, most food court micro businesses in Bigmall Samarinda City did not use EMKM Financial Accounting Standards in preparing their financial statements. More than 60% of respondents stated that they did not comply with SAK EMKM guidelines in managing record reports and only made imperfect and irregular records in ordinary books, which were also incomplete. Based on observations there are 12 micro business that compiled financial reports and 18 micro businesses that did not record. From 12 micro businesses that carry out accounting records, there are 3 micro businesses that carry out accounting records manually, and the rest that have used accounting applications in recording accounting.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA PT BANK RAKYAT INDONESIA TBK. PADA TAHUN 2019 – 2022
Banks believe they can store money to make transactions easier for people. Apart from collecting funds, banks can also distribute funds such as credit loans to help provide business capital, investment and improve community welfare. Between savings banks and loans, banks must be measurable so that banks remain stable and maintain money circulation so that customers can trust a bank to save their money. The article aims to analyze bank health using the RGEC method at Bank Rakyat Indonesia. The RGEC method is an option for assessing the health of a bank using the Risk Profile method in the form of NPL (Not Performing Loan) and LDR (Loan to Deposit Ratio), GCG (Good Corporate Government), Earning ROA (Return On Assets) NIM (Net Interest Margin) values. ) ) and CAR (Capital Adequacy Ratio) In this research, the documents required are bank financial reports at PT. Bank Rakyat Indonesia TBK. 2019 – 2022. The results of the NPL the hypothesis is accepted, GCG at PT Bank BRI the hypothesis is accepted, ROA at Bank BRI tbk in 2020 there was a decrease in profits to 2021 and 2022 the hypothesis is accepted, NIM at Bank BRI tbk the hypothesis is accepted and CAR at Bank BRI the hypothesis is accepted based on the results of the analysis above. Lastly, it can be concluded that PT Bank Rakyat Indonesia still has very healthy values from the analysis using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital).
Pengaruh Debt Covenant dan Company Growth Terhadap Konservatisme Akuntansi Sub Sektor Construction Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022
Accounting conservatism is a cautious attitude in dealing with uncertainty and risk in a business environment that has been sufficiently considered. The purpose of this study was to analyse and determine the effect of debt covenants and company growth on accounting conservatism. The research sample is companies in the construction sub-sector that are listed on the Indonesia Stock Exchange in the 2020-2022 period. The sampling technique used purposive sampling method. The data analysis tool used is panel data regression using Eviews. The results show that debt covenants and company growth simultaneously have a positive and significant effect on accounting conservatism because there is a positive relationship between company growth and debt so that as profits increase, the level of confidence in lending funds to the company becomes higher. Meanwhile, partially debt covenants and company growth do not affect accounting conservatism
SOCIO ECONOMIC DAN SOCIOCULTURE DALAM PERSPEKTIF HUMAN CAPITAL PADA DAERAH POTENSI WISATA TAMAN BUDAYA PAMPANG SAMARINDA
Socio-Economic and Socioculture Development is an important component in the development of tourism in a country. One of the Sustainable Development Agenda ( SDGs ), namely Draft tourism has effect period long to environmental, social, cultural, and economic for public locals and visiting tourists, both now and in the future. The purpose of this research is for elaborate Socio-Economic and Socioculture study in perspective competences of human resources in the tourist destination area. The method used is descriptive qualitative using primary data, namely interviews, and secondary data as literature review. The result of the study is Socio-Economic most of society does not depend on sector tour as one of the sources of income and necessary change significant impact on Human Resource practices in face changing environment. And overcome the change in environment social culture; professionals must consider changes in life-related communities with education, work, style life, relationships and values, and culture .
Dampak Pengetahuan Pajak dan Literasi Pajak terhadap Kesadaran Perpajakan pada Mahasiswa S1 Ekonomi Akuntansi dan Bisnis Universitas 17 Agustus 1945 Samarinda
Taxes serve as one of the primary sources of a nation's revenue and play a crucial role in economic development and public services. This study focuses on the role of tax literacy and awareness among students at the Faculty of Economics and Business, 17 August University of Samarinda. Through qualitative methods and questionnaires, this research identifies the influence of tax literacy and knowledge on students' tax awareness. The research findings indicate that tax literacy and knowledge significantly shape tax awareness among students. Tax literacy allows for a deeper understanding of tax regulations, tax types, and obligations, providing a strong foundation for tax awareness. Similarly, solid tax knowledge offers insights into the essence of taxes in financial decision-making, fostering an awareness of the importance of tax responsibilities. Students with higher levels of tax literacy and knowledge tend to exhibit higher tax awareness. They recognize that paying taxes is not merely a legal obligation but also a social contribution supporting the country's development. Students' tax awareness involves understanding the responsibilities of taxation as citizens contributing to economic and social development. This research underscores the importance of tax literacy and knowledge in shaping tax awareness among students. It not only prepares them to understand tax obligations but also encourages their active participation in a sustainable tax system, contributing to the nation's development. Tax literacy and knowledge form a crucial foundation for instilling responsible tax awareness among the student generation.
Analisis Ambang Batas (Threshold) Rasio Utang Luar Negeri Indonesia ‎Serta Dampaknya Terhadap Perekonomian
This study aims to calculate the magnitude of Indonesia's external debt ratio indicators, and analyze and compare these ratio indicators with the provisions of the World Bank, IMF and Ministry of Finance of the Republic of Indonesia. This study also aims to determine whether Indonesia's external debt is over-borrowing exceeding the threshold, and analyze the impact on Indonesia's macroeconomy. Type of quantitative research, research population of Indonesia's external debt statistics, with a sample of external debt ratio indicator data for the 2018-2022 period. Data collection techniques use documentation techniques sourced from secondary data. The variables studied are external debt expense ratio indicators; namely Debt to GDP Ratio (DGDP), Debt to Export Ratio (DER), Debt Service Ratio (DSR), and Foreign Exchange Reserves to Short-Term External Debt Ratio (FXR / STED). Technical data analysis using mathematical methods with formulas of external debt ratio indicators. The results of the study concluded that the value of DGDP, DER, DSR, and FXR/STED EXTERNAL DEBT Indonesia for the period 2018 – 2022 did not exceed the threshold, meaning that the Indonesian state is not a country that is at the level of over-borrowing, and Indonesia is considered capable of managing external debt and maintaining economic stability.
Koreksi Fiskal Laporan Keuangan Untuk Menghitung Pph Badan Pada PT. Japfa Comfeed Indonesia Tbk. Periode 2022
This research aims to find out and analyze how fiscal corrections are applied to commercial financial reports at PT Japfa Comfeed Tbk, and know the items that have been corrected so that there is no miscalculation of the applicable tax. This research method uses a descriptive method with a quantitative approach supported by literature studies. The results of this research show that there is a positive correction of IDR 307,364,000 and a negative correction of IDR 170,129,000 because there are costs that have the effect of increasing the amount of tax costs and there are improvements made that can reduce the amount of tax costs for the accounts. The correction mechanism produce a net profit that accordance with IDR 326,524,000.
PENGELOLAAN CITRA LINGKUNGAN PADA DESTINASI WISATA KABUPATEN BERAU SEBAGAI IMPLEMENTASI PEMBANGUNAN BERKELANJUTAN
Sustainable development in the most optimal economic aspect for Indonesia is economic activity that is focused on shared prosperity. There needs to be activities that are profitable for consumers and producers, but do not have a major negative impact on the environment. From producers and managers of the tourism industry, it is necessary to have a product in the form of goods or services with minimal processing that does not have a negative impact on the environment. This can be done by packaging products with environmentally friendly materials, using raw materials that do not harm various parties, and managing the environmental image in such a way that it can be managed well in tourism in Berau Regency, East Kalimantan. Tourists are expected to get benefits in the form of good quality services, in accordance with the price of tourism services marketed. The Indonesian government continues to be committed to implementing sustainable development in accordance with the 2020 - 2024 RPJMN regulations where sustainable development has been designated as one of the aspects aimed at providing access to fair and inclusive development, as well as protecting the environment. Thus, sustainable development is expected to improve the quality of life from one generation to the next. Sustainable financial development in national economic recovery certainly encounters various challenges that need to be resolved together. The biggest challenge for the sustainable tourism industry is how to provide understanding to the community and business actors to align social economic and environmental interests. Therefore, the Government continues to embrace various stakeholders to carry out its commitments and carry out sustainable development.
Pengaruh Penghapusan Sanksi Administratif Piutang Terhadap Optimalisasi Penerimaan Pajak Bumi dan Bangunan, Perdesaan dan Perkotaan (PBB-P2) Pada Badan Pendapatan Daerah Kota Samarinda
The realized amount of Rural and Urban Land and Building Tax revenue is lower than the target resulting in the emergence of tax receivables. The major of issued is Regulations Number 36 of 2021 in Samarinda which regulates the elimination of administrative sanctions for Rural and Urban Land and Building Taxpayers. This research aims to find out whether the elimination of administrative sanctions for receivables has an effect on efforts to increase the amount of Land and Building Tax revenue. This research uses quantitative descriptive methods with primary data in the form of interview and secondary data in the form of target recap reports and realization of Land and Building Tax revenues as well as reports on the realization of revenues from 2018 to 2022. Based on the results there are differences in the average total revenue from Rural and Urban Land and Building Tax between before and after the implementation of the elimination of administrative sanctions for receivables. So it can be concluded that the variable eliminating administrative sanctions for receivables has a positive effect on optimizing Rural and Urban Land and Building Tax revenues. For future, it is recommended that add variables that can influence the amount of Rural and Urban Land and Building Tax revenues.
Analisis Pengendalian dan Persediaan Obat Pada Apotek Ricky Dengan Menggunakan Metode Analisis ABC Periode Agustus – Oktober 2023
Ricky Pharmacy is a pharmacy located on Jalan Cipto Mangunkusumo Samarinda and is also a pharmacy that is well known to the local community because it has been established in 2001. Ricky Pharmacy controls drug supplies only by estimating the number of existing drug stocks and without using certain methods in carry out drug control. This research aims to find out what the internal control policy for drug supplies is carried out by Ricky Pharmacy. This type of research is a case study with secondary data and primary data. Secondary data is data obtained from previously existing data. Secondary data in this study is drug control. Secondary data was obtained from documents such as a list of drug names, number of drug sales and drug prices at Ricky Pharmacy. Primary data is data obtained from direct interviews with the owner of Ricky Pharmacy. The data analysis technique used is quantitative analysis. The method used in this research is the Always Better Control (ABC) method which can help management determine appropriate controls for each group of drugs and determine which drugs should be prioritized to increase efficiency and reduce costs. The research results show that the use of the ABC analysis method influences the drug control process.
Pengaruh literasi keuangan terhadap mahasiswa Hedonisme di lingkungan kampus untag 1945 Samarinda
A hedonic lifestyle is a lifestyle that is carried out to seek pleasure in life, such as spending more time outside the home, playing a lot, and always wanting to be the center of attention. The development of the times makes people consume goods and services not because of basic needs but because it is to achieve self-satisfaction, thus causing someone to be wasteful. . This triggers consumer behavior and failure in financial management in the younger generation in managing their personal finances, so that they can regulate and manage the income they earn and their budgeted expenses properly. This research explores the relationship between financial literacy and a hedonistic lifestyle, focusing on the impact of financial understanding on consumer behavior that tends to be excessive. A hedonistic lifestyle, which is characterized by an orientation towards instant pleasure and consumption, often causes individuals to ignore critical aspects of personal financial management. The aim of the research is to identify the extent to which financial literacy can act as a mitigating factor against consumer behavior that can be detrimental to an individual's financial stability.The research method used a combination of surveys and interviews to collect data from respondents covering various levels of society. Data analysis focused on measuring the level of financial literacy and manifestations of a hedonistic lifestyle. The research findings highlighted the importance of increasing financial literacy as a strategy to reduce the negative impact of a hedonistic lifestyle. The practical implications of this research lied in the development of financial literacy programs that are adapted to the challenges of a hedonistic lifestyle. Financial organizations, governments, and educational institutions can use these findings to design educational programs and policies that support increased financial literacy and ultimately, individual financial stability. Thus, this research contributes to our understanding of the relationship between financial literacy and a hedonistic lifestyle, as well as offering a new perspective on efforts to improve people's financial well-being.
Analisis Kepuasan Mahasiswa Terhadap Kinerja Dosen Pada Studi Universitas 17 Agustus 1945
Competition in entering the world of work and the high cost of education means that those who wish to continue their studies at university must be selective in choosing a university. Service is one of the main factors that determines the image of a university. Good service is service that follows certain rules and can satisfy students. Universities need to know students and their needs and desires. This research is a type of questionnaire survey. The statistical method for modeling the relationship between independent and dependent variables is a simple linear regression approach. In this case, student satisfaction is the independent variable and infrastructure performance is the dependent variable. Based on Figure 1, it shows that the number of male respondents was 37.5% (21 people) while 62.5% (35 people) were female respondents. Based on Figure 2, it shows that the number of respondents aged 18-20 years was 76.8% (43 people) and those aged 21-25 years were 23.2% (13 people).. This research has limitations in terms of respondents, because the research was not carried out intensively, because it was only carried out on days where lecture subjects were taught and only studied one lecturer for that course. The results of this research are that there is a positive and significant influence carried out by lecturers and the influence of lecturer performance on student satisfaction through a simple linear regression test at the University of 17 August 1945 Samarinda.