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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis  of  Wages  in  Improving  EmployeePerformanceatPT.GunungMelayu-AsianAGRI</text>
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                <text>Wages, Employee Performance</text>
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                <text>Employees are a very important role in the company PT GunungMelayu -Asian Agri to increase the production that the companywantstoachieve.Laboristhesecondmostimportantfactorofproduction,  because  it  is  through  the  services  of  labor  that  naturalresourcescanbeconvertedintovaluableproducts.Thereareattributes  that  exist  and  are related to work. This study aims todetermine wages in improving employee performance at PT GunungMelayu Asian Agri. This research was conducted using a qualitativemethod with data  collection  methods  using  interviews,  observationand  documentation.  The  data  sources used  are  primary  data  andsecondary  data.  The  results  of  this  study  indicate  that  wages  canimprove employee performance. Where wages, both in the form ofbonusesand basicwagescan improveemployee performance</text>
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                <text>Cici Putri Ardyanti1*, Yenni Samri Juliati Nasution2, Nurwani3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2430/1624</text>
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                <text>Universitas Islam Negeri Sumatera Utara</text>
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                <text>02April2024</text>
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                <text>ciciputri477@gmail.com</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis of Employee Productivity of PTPelindo Regional I Belawan After and Before Remote Working</text>
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                <text>Employee   Productivity, Analysis of Productivity   Changes, Remote   Work System</text>
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                <text>Remote Workingwork system at PT Pelindo Regional I Belawan, and measure the comparison of employee productivity. This research uses a comparative qualitative approach with  a  focus  on  individuals  and  research  subjects.  Data  collection  methods  used  include  in-depth interviews, observation and documentation. Data interpretation is carried out in stages, starting  from  data  collection,  data  reduction,  until  reaching  the  final  conclusion.  Research findings  show  that  implementing  this  work  system  has  a  significant  impact.  Employee productivity experienced a decline at the start of Covid-19 in 2020-2021 and improved again in 2022-2023 and received this category. From employee evaluation data each year including work  results,  time  discipline,  competence,  attitudes,  knowledge  and  skills  required,PT Pelindo   Regional   I   Belawan   has   succeeded   in   facilitating   employees   with   adequate technology  so  that  employee  productivity  in  implementing the  Remote  Working  systemincreases.</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Rabiatun Adawiyah1*, Nurbaiti2, Budi Dharma</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2443/1619</text>
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            <description>An entity responsible for making the resource available</description>
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                <text>North Sumatra State Islamic University</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>25 March2024</text>
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            <description>An entity responsible for making contributions to the resource</description>
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                <text>Rabiatunadawiyah417@gmail.com</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis of Logistics Distribution Channels in Goods Supply to Increase Sales Volumeat Logistics Company</text>
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                <text>Logistics, Transportation, Cargo, Distribution Channels, Sales</text>
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                <text>Analysis of Marketing Strategies in Increasing Sales on Zeribowl Dessert Kitchen Asia Branch Mega Mas Field</text>
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                <text>Marketing Strategy, SWOT Method, Management Strategy</text>
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            <description>An account of the resource</description>
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                <text>This  research  aims  to  determine  marketing  strategies  that  can  be  implemented  to improve marketing performance at Zeribowl Dessert using the SWOT analysis method. This research  method  uses  a  qualitative  method  with  a  descriptive  approach  with  data  collection methods through documentation studies, observations, interviews and questionnaires obtained from 30 customers and 4 Zeribowl Dessert staff. The research results show that the Strength and  Opportunities  (SO)  value  is  3.23.  Then  the  Weakness  and  Threats  (WT)  value  is  3.6. Thus  the  researcher  concludes  that  an  aggressive  strategy  can  be  carried  out  by  maximizing strength  by  taking  advantage  of  Zeribowl's  opportunities  to  gain  profits  through  marketing strategies that can be implemented by Zeribowl Dessert, including; market development and market penetration, product development, market target and market positioning</text>
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                <text>Ahmad Muharmansyah R Maulana1*, Annio Indah Lestari Nasution2 Aqwa Naser Daulay</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2468/1629</text>
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                <text>Islamic State University of North Sumatra</text>
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                <text>Ahmad Muharmansyah R Maulana</text>
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            <description>A name given to the resource</description>
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                <text>Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>EnvironmentalAccountingEnvironmental   CostsCost AccountingWasteApplication ofEnvironmental Accounting</text>
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                <text>PT  Buana  Wiralestari  Mas  is  a  private  company  engaged  in  theplantationandpalmoilprocessingplant,whichisasubsidiaryofPTSinarMas,emphasizesitsresponsibilitytotheenvironment   by   managing   environmental   costs   arising   from   itsoperational  activities.  Impairment  or  costing  is  how  PT  BuanaWiralestari  Mas  recognizes environmental  costs  and  allocatesthat  value  to  environmental  stewardship.  Environmental costsare calculated using rupiah values that are comparable to pastvalue practices. Overhead costs, transportation, and auxiliarymaterialsareexamplesofproductioncostsincludedinthepresentation  of  environmental  costs.  In  practice,  the  companyhasnotpreparedaspecialreportonenvironmentalcosts,buthas  included  these  costs  in  the  general  financial statements. TheresultsshowthatPTBuanaWiralestariMasfacesseveralchallenges related to environmental cost accounting, includingtheexpansionofdisclosureandimprovementofthecostmeasurementsystem</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Anggun Debana Maharani1*,Yenni Samri Juliati Nasution2, Hendra Harmain</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2467/1628</text>
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                <text>UIN Sumatera Utara Medan</text>
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                <text>10April2024</text>
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                <text>anggundebanamaharani@gmail.com</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh</text>
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                <text>This  study  aims  to  determine  the  effectiveness  and  contribution  of  Tax  Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and  primary  data,  secondary  data  obtained  from  the  realization  of the  effectiveness  and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a  percentage  of  45%.  For  the  level  of  effectiveness  of  PBB-P2  from  2018-2022,  it  is  quite effective with a value of80.36%. While the level of contribution is in the medium category with a percentage value of 23%</text>
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                <text>Fitria Ratna Lingga1, NurwaniNurwani2, Wahyu Syarvina</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2372/1575</text>
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                <text>Universitas Islam NegeriSumatera Utara</text>
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                <text>09 March 2024</text>
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                <text>fitriarl753@gmail.com</text>
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              <elementTextContainer>
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                  <text>Vol. 5 No. 1 (2024)</text>
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            <description>A name given to the resource</description>
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                <text>Analysis of The Implementation of GreenBanking in Islamic Banks (Empirical Study OnIndonesianShariaBankKCP Kabanjahe)</text>
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                <text>mplementationofGreenBanking,BankSyariahIndonesia</text>
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                <text>The  purpose  of  this  research  is  to  find  out  how  Green  Banking  is  applied  to  thepolicies  and  financing  options  offered  by  Bank  Syariah  Indonesia  KCP  Kabanjahe  and  hasbeen utilized to execute the idea of Green Banking. The method used in this research is fieldresearch  using  a  qualitative  descriptive  research  approach.  Data  obtained  from  researchers'interviews with Bank Syariah Indonesia informants were analyzed in this research. ResearchfindingsshowthatBankSyariahIndonesiaKCPKabanjahehasadoptedapolicyofimplementingenvironmentallyfriendlybankingwhichincludesinternaltrainingonthismatter,  modification  of  the  bank's  IT  infrastructure,  and  management  style.  Implementation ofgreenbankingindistributionatBankSyariahIndonesiaKCPKabanjahe,financingisprovided  byreducing  socialand  environmentalhazardsaswellasevaluatingcustomers'environmental documentation for financing applications. The Small and Medium Enterprises(UKM)marketsectorreceivesanenvironmentallyfriendlyguaranteeintheformofownershipofenvironmentaldocumentsfromtheIndonesianShariaBankOfficeKCPKabanjahe</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>CindyAnggreni1*,AhmadSyakir2,TutiAnggraini3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2505/1645</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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              <elementText elementTextId="63751">
                <text>UINSumateraUtara</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>16April2024</text>
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              <elementText elementTextId="63753">
                <text>CindyAnggreni</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="63754">
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            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
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                <text>English</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="63317">
                  <text>Vol. 5 No. 1 (2024)</text>
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        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
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                <text>Analysis of the Internal Control System in an Effort to Prevent Fraud in Trade Goods Inventory at Minimarket Omi Kawan Hinca Bandar Island</text>
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            </elementTextContainer>
          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63420">
                <text>Internal Control; Inventory; Fraud.</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
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                <text>The  internal  control  system  at  Minimarket  Omi  Kawan  Hinca  Bandar  Pulau  is implemented  to  determine  whether  the  management  system  has  been  implemented  properly or not and to avoid fraud in the inventory of goods. The internal control system carried out at Minimarket Omi Kawan Hinca Bandar Pulau in terms of separation of duties and authority is still not running optimally with evidence of multiple positions. It is feared that there will be abuse of position authority which results in fraud. The internal control system is expected to prevent  fraud  that  will  occur.  What  this  research  aims  to  achieve  is  to  analyze  the effectiveness  of  the  implementation  of  the  internal  control  system  as  an  effort  to  control  or even  prevent  fraud.  The  qualitative  method  was  applied  in  this  study  using  data  collection techniques carried out through observation and interviews. The results  of this study are that the  internal  control  system  over  merchandise  inventory  at  Minimarket  Omi  Kawan  Hinca Bandar  Pulau  has  been  implemented  according  to  the  components  of  internal  control  over inventory, but it is still not implemented optimally and internal control over inventory may be quite good but not effective in preventing fraud in inventory management</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63422">
                <text>Siti Nur Adillah1*, Wahyu Syarvina2, Hotbin Hasugian3</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="63423">
                <text>https://dinastipub.org/DIJEFA/article/view/2429/1622</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63424">
                <text>Universitas Islam Negeri Sumatera Utara</text>
              </elementText>
            </elementTextContainer>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63425">
                <text>01April2024</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="37">
            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63426">
                <text>adillahsitinur@gmail.com</text>
              </elementText>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63427">
                <text>PDF</text>
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            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63428">
                <text>English</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
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                <text>Text</text>
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              <name>Title</name>
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              <elementTextContainer>
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                  <text>Vol. 5 No. 1 (2024)</text>
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      <name>Text</name>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
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                <text>Determinants of Banking Performance for Commercial Banks on Indonesia Stock Exchange</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Bank-specific Factors, Bank Performance, Inflation Rate, Panel Data Regression</text>
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            <name>Description</name>
            <description>An account of the resource</description>
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                <text>This  study  examines  the  determinants  of  Indonesian  banking  performance  caused by global uncertainty such as geopolitical conflicts and post-pandemic conditions. Thestudy adopted quantitative approach and usedsamplesby34 commercial banks listed on Indonesia Exchange  Stock  period  2017  to  2023.  Panel  data  regression  used  as  analytical  method.  This study  used  bank  size,  bank  capital,  liquidity,  credit  risk,  and  inflation  rate  as  independent variables.  Furthermore,  bank performance was  measured by  return on asset. The findings of this  study  were  bank  size  and  inflation  rate  positively  impact  on  return  on  assetwhile  the other  variables  have  no  relationshipon bank  performance.  This  study  could  be  usedas reference for future research and for banking management decision-making</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63699">
                <text>Afrizal Elgi1, Reniati Karnasi2</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="63700">
                <text>https://dinastipub.org/DIJEFA/article/view/2531/1636</text>
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          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63701">
                <text>Universitas Trisakti</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63702">
                <text>15April 2024</text>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63703">
                <text>elgiafrizal@gmail.com</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="63704">
                <text>PDF</text>
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            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63705">
                <text>English</text>
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              <name>Title</name>
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                  <text>Vol. 5 No. 1 (2024)</text>
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          <element elementId="50">
            <name>Title</name>
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                <text>Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII</text>
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            <name>Subject</name>
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                <text>Production Costs; Operating Costs</text>
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                <text>This research aims to determine the influence of production costs and operational costs  on  net  profit  in  manufacturing  companies  listed  on  the  Jakarta  Islamix  Index  (JII)  for the  2018-2022  period  by  classifying  sharia  stock  index  companies  that  operate  in  the consumptionsector.   Quantitative   research   methods   are   descriptive   and   verification approaches  that  describe  a  variable  based  on  quantitative  data  analysis  with  statistical procedures to test a research data hypothesis. The data analysis technique used is panel data regression  analysis.  Hypothesis  tests  used  include  the  T  test,  F  test,  and  coefficient  of determination. And data processing is assisted with the E Views for Windows Version 12.00 device. The samples studied were 7 manufacturing companies at JII in the last5 years (2018-2022). The research results are based on an analysis of manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018 -2022. Production costs (X1) partially have no significant negative  effect  on  Net  Profit  (Y)  and  operational  costs  (X2)  partially  have  a  significant positive   effect   on   Net   Profit   (Y).   Production   costs   (X1)   and   operational   costs   (X2) simultaneously do not have a significant effect on Net Profit (Y)</text>
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            <name>Creator</name>
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                <text>Arbarija Hafiz Lubis1*, Sugianto2, Kusmilawaty3</text>
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            <name>Source</name>
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                <text>https://dinastipub.org/DIJEFA/article/view/2424/1616</text>
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            <name>Publisher</name>
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              <elementText elementTextId="63400">
                <text>slamic State University of North Sumatra</text>
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            <name>Date</name>
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                <text>25 March2024</text>
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            <name>Contributor</name>
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              <elementText elementTextId="63402">
                <text>arbarijah@gmail.com</text>
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                <text>PDF</text>
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            <name>Language</name>
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                <text>English</text>
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                <text>Text</text>
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