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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>Effectiveness,Contribution,BPHTB,PBB-P2-PAD</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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            <description>An entity primarily responsible for making the resource</description>
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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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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
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                <text>Universitas Islam NegeriSumatera Utara</text>
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            <name>Date</name>
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                <text>09 March 2024</text>
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                <text>fitriarl753@gmail.com</text>
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                <text>English</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>Vol. 5 No. 1 (2024)</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>Personal Factors AffectingWhistleblowing Among Public Sector Employee</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>Likelihood  of  Whistleblowing,Propensity  to  Blow  the  Whistle,Social  Anxiety,Confidence on Reporting Channel,Locus of Control</text>
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                <text>Whistleblowing is a difficult choice among the witnesses of wrongdoing. This study investigates what influences the decision to report such incidents within the Indonesian Public Administration, focusing on individual factors. Using quantitative research methods, data were collected from 406 Indonesian public sector workers via a convenience survey and snowball sampling. The results reveal that the likelihood of whistleblowing is significantly influenced by  confidence  in  the  reporting  channel's  management,  social  anxiety,  individualism  and collectivism,  the  propensity  to  blow  the  whistle,  and  the  individual's  locus  of  control. Moreover,  the  PBW  acts  as  a  moderator  on  the  effect  of  individual's  locus  of  control.  To increase  the  tendency  towards  whistleblowing,  the  study  suggests  that  authorities  should bolster  legal  safeguards  for  informants,  including  anti-reprisal  actions,  legal  protection  and organizational backing for support networks.</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Dwi Defiantoro1, Ima Mayasari2</text>
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            <name>Source</name>
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                <text>https://dinastipub.org/DIJEFA/article/view/2314/1576</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63334">
                <text>Universitas Indonesia</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>09 March 2024</text>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63336">
                <text>defiantorod@gmail.com</text>
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              <elementText elementTextId="63337">
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          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63338">
                <text>English</text>
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            <description>The nature or genre of the resource</description>
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            <element elementId="50">
              <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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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>The  Evolution  of  Work-Life  Balance:  Redefining Priorities  in Human Resource Management</text>
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          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63341">
                <text>Work-life Balance, Human Resource Management, Evolution, Literature Review</text>
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            <name>Description</name>
            <description>An account of the resource</description>
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              <elementText elementTextId="63342">
                <text>The  concept  of  work-life  balance  has  undergone  significant  evolution  in  recent decades,  reflecting  shifting  priorities  and  values  in  human  resource  management  practices. This  literature  review  explores  the  dynamic  nature  of  work-life  balance  and  its  redefinition within  contemporary  organizational  contexts.  Drawing  on  scholarly  works  published  from 2019 onwards, the review synthesizes key themes and trends surrounding work-life balance, encompassing  factors  such  as  technology  integration,  flexible  work  arrangements,  and organizational  culture.  The  analysis  highlights  the  increasing  emphasis  placed  on  employee well-being and satisfaction, as organizations recognize the integral role of work-life balance in  enhancing  productivity  and  fostering  a  positive  workplace  environment.  Moreover,  the review  examines  the  challenges  and  opportunities  associated  with  achieving  work-life balance  amidst  evolving  societal  norms  and  economic  landscapes.  By  elucidating  current perspectives  and  empirical  findings,  this  paper  contributes  to  a  nuanced  understanding  of work-life balance dynamics and informs strategic approaches to human resource management in contemporary organizations</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="63343">
                <text>Ferdy  Leuhery1*, Sari  Zulfiana  Hasan2, Vera  Herlina  Mustari3, Raden  Rara  Ayu Widaningsih4, Fatimah Malini Lubis</text>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="63344">
                <text>https://dinastipub.org/DIJEFA/article/view/2361/1584</text>
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          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63345">
                <text>Universitas Muhammadiyah Kupang</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="63346">
                <text>15 March 2024</text>
              </elementText>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63347">
                <text>ferdyleuhery12@gmail.com</text>
              </elementText>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>PDF</text>
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            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63349">
                <text>English</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
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                  <text>Vol. 5 No. 1 (2024)</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>The Effectiveness of Digital Marketing Before and After theCovid-19PandemicinMSMEs in theConvection Sector</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63352">
                <text>DigitalMarketing;Covid-19Pandemic;MSMEs</text>
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            <name>Description</name>
            <description>An account of the resource</description>
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                <text>This study examines the level of effectiveness of digital marketing before and afterthe  Covid-19  pandemic,  and  to  see  whether  there  are  changes  or  not.  Using  a  comparativeresearch  methodology,  where  one  variable  but  uses  a  large  sample  or  measured  at  severaldifferenttimes,andthevariablesanalyzedareindependentvariables.Usingsnowballsamplingand purposive sampling, 100 respondents were selected from among those who received thesurveyviaGoogleForm.Theaveragepre-pandemicresultof29.65&lt;33.34afterthepandemicindicates  that  there  is  a  difference  in  the  average  digital  marketing  efficacy  before  and  afterCOVID-19,accordingtothefindingsofthestudy.Theresults ofSig0.000&lt;0.05alsoshowarelationship between the level of effectiveness of digital marketing before and after covid-19.Inaddition,theresultofSig(2-tailed)0.000&lt;0.05indicatesthatdigitalmarketinghasbecomemoreeffectiveafterthecovid-19pandemiccomparedtobeforethecovid-19pandemic.Duringthecovid-19pandemic,thelevelofeffectivenessofusingdigitalmarketingincreasedcompared to before the pandemic, in line with the results of interviews with business ownersengaged in the convection sector, where during the pandemic the level of visits to the contentservedincreased,inadditionthelevelofinteractionbetweenpotentialconsumersalsoincreased.duringthepandemic</text>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63354">
                <text>GianRiksaWibawa1*, Arif2</text>
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            </elementTextContainer>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="63355">
                <text>https://dinastipub.org/DIJEFA/article/view/2362/1585</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63356">
                <text>Universitas Perjuangan Tasikmalaya</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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              <elementText elementTextId="63357">
                <text>15 March 2024</text>
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            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63358">
                <text>GianRiksaWibawa</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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                <text>English</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Function of Human Resources Manager in Making Employee Employment Contractsand Employee Development</text>
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                <text>Human  Resources  Manager, Making  an  Employee  Employment, Employee Development</text>
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                <text>The  article  on  the  function  of  human  resource  managers  in  making  employee employment contracts and employee development is a scientific literature review article within the  scope  of  human  resource  management  science.  The  purpose  of  this  writing  is  to  build  a hypothesis  of  the  influence  between  variables  which  can  later  be  used  for  further  research within  the  scope  of  human  resource  management.  The  research  method  used  is  descriptive qualitative.  Data  was  obtained  from  previous  research  that  is  relevant  to  this  research  and sourced  from  academic  online  media  such  as  Publish  or  Perish,  Google  Scholar,  digital reference books and Sinta journals. The results of this article are: 1) Human resources managers play a role in creating employee work contracts; 2) The human resources manager plays a role in meeting the needs of the company and employees in making employee work contracts; and3) Human resources managers play a role in employee development</text>
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                <text>Devi Marlita</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2399/1600</text>
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              <elementText elementTextId="63367">
                <text>Institut Transportasi dan Logistik Trisakti</text>
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                <text>dev.marlita@gmail.com</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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                <text>Financial  Management  Strategies:  Exploring  the  Nexus  between Budget Allocation, Investment Policies, and Firm Performance</text>
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                <text>Financial    Management,    Budget    Allocation,    Investment    Policies,    Firm Performance</text>
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                <text>In the contemporary business landscape, effective financial management strategies play a pivotal role in determining the success and sustainability of firms. This article delves into  the  intricate  relationship  between  budget  allocation,  investment  policies,  and  firm performance.  Budget  allocation  serves  as  a  fundamental  aspect  of  financial  management, influencing  resource  distribution  across  various  organizational  functions.  The  efficacy  of budget allocation strategies directly impacts the financial health and operational efficiency of firms.Moreover,  investment policies represent critical decisions  that shape  the  allocation of financial  resources  towards  diverse  investment  avenues.  The  alignment  between  investment policies  and  organizational  objectives  is  imperative  for  optimizing  returns  and  mitigating risks.  By  examining  the  interplay  between  budget  allocation  and  investment  policies,  this study  aims  to  elucidate  their  combined  impact  on  firm  performance.Furthermore,  firm performance  serves  as  a  comprehensive  measure  of  organizational  success,  encompassing financial  indicators,  market  position,  and  operational  effectiveness.  The  integration  of prudent  budget  allocation  practices  and  strategic  investment  policies  fosters  sustainable growth  and  enhances  competitive  advantage,  thereby  augmenting  overall  firm  performance.Through empirical analysis and theoretical frameworks, this article elucidates the synergistic relationship  between  budget  allocation,  investment  policies,  and  firm  performance.  Insights derived from this study offer valuable implications for financial managers, policymakers, and stakeholders  seeking  to  optimize  financial  management  strategies  in  dynamic  business environments</text>
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                <text>PA  Andiena  Nindya  Putri1*,  Upik  Djaniar2,  Ansir  Launtu3,  Mutmainah4,  Pandu  Adi Cakranegara5</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2397/1601</text>
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              <elementText elementTextId="63378">
                <text>ITB Stikom Bali,</text>
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                <text>17March2024</text>
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              <elementText elementTextId="63380">
                <text>dinaputri1991@gmail.com</text>
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                <text>English</text>
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                  <text>Vol. 5 No. 1 (2024)</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>The  Role  of  Leading  Sectors  and  Balancing  Funds  in  Reducing Poverty and Improving the Welfare in the Papuaprovince</text>
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            <description>The topic of the resource</description>
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              <elementText elementTextId="63385">
                <text>Leading Sectors, Balancing Funds, Poverty, Welfare</text>
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                <text>This  research  investigates  the  role  of  the  primary  sector  and  balancing  funds  in efforts to reduce poverty and enhance the welfare of the population in the Province of Papua, utilizing  a  panel  data  analysis  approach.  The  data  utilized  spanned  from  2018  to  2021, encompassing 29 regencies/cities in the Province of Papua. The data were obtained from the Papua  Province  Central  Statistics  Agency  and  the  Directorate  General  of  Fiscal  Balance, Ministry of Finance of the Republic of Indonesia, which was collected using documentation techniques.  The  results  of  our  analysis  reveal  significant  findings.  First,  it  was  found  that leading sectors, general allocation funds and revenue sharing funds have a significant impact in reducing poverty levels in this region. Second, poverty also has a significant influence on the  welfare  of  the  population.  Furthermore,  our  research  results  also  show  that  leading sectors,  general  allocation  funds  and  revenue  sharing  funds  have  a  significant  impact  in improving the welfare of the population directly, but not significantly through poverty</text>
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            <description>An entity primarily responsible for making the resource</description>
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                <text>Abu Bakar</text>
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            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="63388">
                <text>https://dinastipub.org/DIJEFA/article/view/2418/1615</text>
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            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63389">
                <text>College of Economics Jambatan Bulan</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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              <elementText elementTextId="63390">
                <text>25 March2024</text>
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            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="63391">
                <text>abubakarqueen@gmail.com</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>PDF</text>
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            <name>Language</name>
            <description>A language of the resource</description>
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              <elementText elementTextId="63393">
                <text>English</text>
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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>Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII</text>
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            <name>Subject</name>
            <description>The topic of the resource</description>
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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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              <elementText elementTextId="63398">
                <text>Arbarija Hafiz Lubis1*, Sugianto2, Kusmilawaty3</text>
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                <text>https://dinastipub.org/DIJEFA/article/view/2424/1616</text>
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            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="63400">
                <text>slamic State University of North Sumatra</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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              <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>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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                <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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                <text>North Sumatra State Islamic University</text>
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                <text>25 March2024</text>
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                <text>Rabiatunadawiyah417@gmail.com</text>
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                <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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                <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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