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                <text>AKUNTABILITAS DAN TRANSPARANSI APARATUR PEMERINTAH DESA PARANGJORO, GROGOL, SUKOHARJO DALAM PENYALURAN BANTUAN LANGSUNG TUNAI&#13;
DAMPAK COVID 19</text>
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                <text>Accountability, Transparency, Village Fund Allocation On Village Development, Cash Direct Aidcontrol</text>
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                <text>The purpose of the study is to examine and analyze the Effect of Accountability, Transparency of Village Government Apparatus and Village Fund Management on the Distribution of Direct Cash Assistance due to Covid 19 in Parangjoro Village. This study uses a quantitative descriptive approach. The technique collected in the form of primary data through a questionnaire distributed to respondents called a questionnaire. Data collection techniques using the census method or saturated sample, namely the distribution of questionnaires to the entire population, and the sample in this study we will take a total of 30 samples. Based on the results of this study, it can be concluded that Accountability has a significant positive effect on the Distribution of Village Fund Cash Direct Assistance while for Transparency and Management of DSA funds a significant negative effect on the Distribution of Village Fund Cash Direct Assistance. The results of further research show that Accountability, Transparency of Village Government Apparatus and Village Fund Management together have a significant effect on the Distribution of Direct Cash Assistance, this is proven through the Multiple Linear Regression Analysis Test, F Test, T Test and Determination Test with the SPSS 23 program.</text>
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                <text>PENGARUH ANALISA LAPORAN KEUANGAN TERHADAP PERUBAHAN LABA, SECARA PERIODIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI</text>
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                <text>Profit, Current Ratio, Debt To Asset Ratio, Total Asset Turnover, Return On Asset.</text>
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                <text>This study aims to: (1) To determine the effect of the Current Ratio on earnings changes on the IDX. (2) To find out how the influence of the Debt to Asset Ratio on changes in earnings on the IDX. (3) To find out how the effect of Total Asset Turnover on changes in profits on the IDX. (4) To find out how the effect of Return On Assets on changes in earnings on the IDX. (5) To find out how the influence of the Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return On Assets on changes in earnings on the IDX. The method used in this research is quantitative method. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the various industrial sectors in 2017-2019. The sample used is as many as 20 companies that meet the criteria of positive earnings in three consecutive years. In this study using the classical assumption test, F test, T test, and determination test (R2). The results of this study are Current Ratio, Debt to Asset Ratio, Total Asset Turn Over, Debt to Asset Ratio has a positive effect on changes in profit, Using the F test in this study simultaneously has a positive and significant effect on changes in profit with the results of tcount (32,387) &gt; t table (2.54) and the significance value is 0.000 &lt; 0.05. The value of Adjusted R Square in this study is 0.680 or 68.0%, meaning that CR, DAR, TATO, ROA have a positive effect on earnings changes and the remaining 32.0% is influenced by other variables outside the study.</text>
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                <text>Pretyoningsih1 , Hadi Samanto2, Johny Subarkah3</text>
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                <text>Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan.</text>
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                <text>Taxation Socialization, Understanding Taxation Procedures, Taxpayer Awareness, Tax Sanctions, Tax Compliance</text>
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                <text>This study aims to examine the effect of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying land and building taxes. This type of research includes quantitative research using primary data obtained directly by respondents using questionnaires. The population in this study is the community members in Demangan Village, Sambi District, Boyolali Regency. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher. Respondents in this study were 90 respondents. Based on the results of primary data processing (questionnaire) using multiple linear regression analysis method, F test and T test, it is known that the variables of Tax Socialization Effect, Understanding of Tax Procedures, Taxpayer Awareness, and Tax Sanctions are known. simultaneously has a significant effect on taxpayer compliance in paying land and building taxes.</text>
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                <text>Adelia Febriana Effendi1), Yuwita Ariessa Prasavanti2) , Rukmini3)</text>
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                <text>DIGITALISASI RETAIL SEBAGAI PEMBERDAYAAN EKONOMI&#13;
BERBASIS MASJID DALAM TATANAN NEW NORMAL</text>
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                <text>aplikasi, retail, barter, ekonomi masjid, new normal</text>
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                <text>Fokus penelitian ini adalah pembuatan aplikasi dalam rangka digitalisasi retail&#13;
yang dikelola masjid untuk pemberdayaan perekonomian. Hal tersebut bertujuan&#13;
untuk membantu masyarakat mendapat pekerjaan dan kemudahan akses pembeli&#13;
karena dampak pandemi Covid-19. Digitalisasi merupakan cara adaptif dan efektif&#13;
yang dapat dimanfaatkan di era New Normal melalui implementasi sebuah aplikasi&#13;
menggunakan sistem kerja transfer dengan jaringan sistem rekening induk,&#13;
pembayaran secara langsung tanpa harus keluar dari aplikasi, juga sistem log in&#13;
untuk akun berlangganan dimana dapat berbelanja dengan Drive-Thru. Serta&#13;
sebuah retail yang menerima transaksi dalam bentuk barter dengan sistem paket&#13;
sembako menggunakan penghitungan tertentu. Pendekatan atau metode penelitian&#13;
yang digunakan adalah data kualitatif dengan metode angket/kuesioner,&#13;
wawancara dan observasi dalam proses pengumpulan data. Metode angket&#13;
dilakukan dengan cara menyebarkan Google Form yang berisi pertanyaanpertanyaan.&#13;
Metode wawancara dilakukan dengan mengambil beberapa opini&#13;
masyarakat terkait adanya aplikasi tersebut. Sedangkan metode observasi&#13;
dilakukan dengan mengamati cara kerja aplikasi dan pengaruhnya terhadap&#13;
masyarakat. Manfaat yang diperoleh dengan adanya digitalisasi retail adalah&#13;
meningkatkan pemberdayaan ekonomi baik secara intern di masjid maupun secara&#13;
eksternal di masyarakat. Eksistensi masjid semakin berperan dan masyarakat&#13;
menjadi terbantu dalam mendapatkan pekerjaan serta kemudahan dalam&#13;
bermuamalah dengan tetap mematuhi protokol kesehatan.</text>
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                <text>Iin Emy Prastiwi</text>
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                <text>FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN&#13;
WAJIB PAJAK UMKM DI SUKOHARJO</text>
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                <text>Tax compliance, tax knowledge, tax benefits and tax complianc</text>
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                <text>Kinerja pajak di Indonesia yang belum maksimal, tercermin melalui masih eendahnya tax&#13;
ratio serta masih terjadinya tax gap di Indonesia. Kebijakan Pemerintah dengan pemberlakuan&#13;
Self assessment system, dengan tujuan agar Wajib Pajak dapat berperanserta dalam pembayaran&#13;
pajak secara dan keseluruhan sesuai dengan peraturan pajak sendiri, sehingga dengan&#13;
kewenangan yang diberikan pihak-pihak tersebut mampu mengerti dan melaksanakan&#13;
peraturan pajak. Akan tetapi system tersebut masih belum berperan dalam peningkatan&#13;
penerimaan pajak, karena jumlah wajib pajak dan meningkatkan pendapatan pajak masih&#13;
rendahnya kesadaran masyarakat dalam pembayaran pajak serta minimnya pengetahuan&#13;
masyarakat akan manfaat perpajakan bagi masyarakat dan Negara.&#13;
Sumber utama penerimaan suatu negara adalah dari pajak, karena dengan pajak sebagian&#13;
besar kegiatan negara akan mudah terlaksana. Mengingat sangat pentingnya pendapatan negara&#13;
melalui pajak maka Pemerintah mengeluarkan suatu kebijakan yang strategis maupun yang&#13;
sifatnya pendukung dengan menerapkan peraturan – peraturan tertentu untuk meningkatkan&#13;
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                <text>Meminta bantuan permodalan dari pihak perbankan adalah salah satu kebijakan&#13;
pengusaha Batik Tulis Lasem yang diambil untuk tujuan pengembangan usaha atau&#13;
tujuan lain. Masalah yang sering terjadi adalah pengusaha tidak mengetahui layak&#13;
atau tidaknya permohonan bantuan tersebut. Tujuan dari penelitian ini adalah&#13;
membangun sistem kelayakan finansial untuk pengusaha Batik Tulis Lasem&#13;
sehingga pengusaha mengetahui layak atau tidaknya permohonan bantuan yang&#13;
diajukan kepada pihak perbankan. Analisis finansial yang digunakan untuk&#13;
menentukan kelayakan usaha tersebut adalah Net Present Value (NPV), Net Benefit&#13;
Cost (Net BC), Internal Rate of Return (IRR), dan Pay back Period (PP). Data yang&#13;
diperlukan dalam penelitian ini adalah data mengenai kebutuhan bahan baku dan&#13;
biaya operasional perusahaan Batik Tulis Lasem. Data tersebut diperoleh melalui&#13;
studi literatur, obeservasi dan wawancara pada salah satu pengusaha Batik Tulis&#13;
Lasem, yaitu ibu Sri Winarti yang merupakan ketua KUB Sarwo Endah. Pada tahap&#13;
rekayasa perangkat lunak, metode yang dilakukan adalah analisis, perancangan,&#13;
koding, testing, dan instalasi. Pemodelan sistem yang digunakan adalah pemodelan&#13;
terstruktur menggunakan Data Flow Diagram dan Entity Relationship Diagram.&#13;
Bahasa pemrograman yang digunakan adalah php dan Database Manajemen&#13;
System yang digunakan adalah MySQL. Testing dilakukan dengan menggunakan&#13;
Blackbox Testing dan User Acceptance Test (UAT). Dari proses testing diperoleh&#13;
hasil bahwa secara fungsional aplikasi dapat digunakan untuk menentukan&#13;
kelayakan finansial Batik Tulis Lasem. Aplikasi telah melalui proses instalasi dan&#13;
dapat diakses di http://sikf.itsolutive.net</text>
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KANTOR DESA KARANG ENDAH SEMENDAWAI&#13;
SUKU III OGAN KOMERING ULU</text>
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                <text>Tingkat kemakmuran dan kesejahteraan dimasa mendatang dipengaruhi oleh&#13;
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untuk dapat merealisasikan tujuan tersebut maka diperlukan pengelolaan yang&#13;
baik, maka pengelolaan berupa modal, sietem keuangan dan aset-aset yang ada&#13;
secara efektif dan efisien sehingga pendapatan usaha akan meningkat seiring&#13;
kemajuan ilmu pengetahuan dan teknologi. Analisis hubungan Kesejahteraan (X)&#13;
dan Kepuasan Kerja Pegawai (Y) for windows versi 20 diperoleh nilai koefisien r&#13;
X (Kesejahteraan) dengan Y (Kepuasan Kerja Pegawai) diperoleh nilai r sebesar&#13;
0,528 dikonsultasikan nilai r interprestasi berada antara 0,400 – 0,599 dan&#13;
termasuk dalam tingkat hubungan kuat. Setelah dikonsultasikan dengan standar&#13;
konservatif ternyata 0,528 terletak antara 0,400 – 0,599 yang termasuk pada&#13;
korelasi sedang. Sehingga dapat dikatakan bahwa adanya pengaruh yang sedang&#13;
antara Kesejahteraan dan Kepuasan Kerja Pegawai pada Kantor Desa Karang&#13;
Endah Ogan Komering Ulu Timur. Untuk menjawab hipotesis yang telah&#13;
dikemukakan sebelumnya dengan menggunakan rumus uji hipotesa, diperoleh ( t )&#13;
tabel = 1,860 sedangkan ( t ) hitung = 1,752 yang dapat disimpulkan bahwa ( t )&#13;
hitung &lt; ( t ) tabel atau (t) hitung lebih kecil dari t tabel ), sehingga hasilnya&#13;
terdapat hubungan yang sinifikan antara kesejahteraan dengan kepuasan kerja.</text>
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                <text>IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP&#13;
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                <text>Good Corporate Governance, kepemilikan institusional, kepemilikan&#13;
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                <text>Perkembangan perekonomian sebuah negara tidak terlepas dari berbagai peran&#13;
penting dan strategi lembaga keuangan terutama lembaga perbankan. Bank&#13;
memiliki peran yang strategi sebagai intermediary institution dan memberikan&#13;
jasa-jasa keuangan bagi masyarakat luas. Hal ini memberikan peluang bagi&#13;
perbankan untuk lebih berinovasi dalam memberikan layanan kepada nasabah&#13;
maupun masyarakat dalam menyikapi persaingan financial technology (fintech)&#13;
atau teknologi keuangan seperti mobile banking, internet banking, dan uang&#13;
elektronik (e-money) guna menarik minat calon nasabah demi meningkatkan&#13;
kinerja keuangan. Salah satu cara yang dapat digunakan untuk meningkatkan&#13;
kinerja keuangan suatu bank adalah dengan menerapkan sistem Good Corporate&#13;
Governance (GCG). Penerapan GCG merupakan kunci sukses bagi perusahaan&#13;
untuk memperoleh keuntungan dalam jangka panjang dan dapat bersaing dengan&#13;
baik dalam bisnis global. Tujuan penelitian ini adalah untuk mengetahui pengaruh&#13;
implementasi GCG terhadap kinerja keuangan. Kinerja keuangan diukur dengan&#13;
menggunakan Return on Assets (ROA) dan GCG diukur dengan menggunakan tiga&#13;
proksi yaitu kepemilikan institusional, kepemilikan manajerial dan komite audit.&#13;
Metode penelitian yang digunakan adalah analisis deskriptif kualitatif dan analisis&#13;
deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi.&#13;
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berganda, koefisien korelasi, koefisien determinasi, dan uji hipotesis. Hasil analisis&#13;
regresi linier berganda yaitu terdapat pengaruh positif antara kepemilikan&#13;
institusional, kepemilikan manajerial dan komite audit terhadap kinerja keuangan.&#13;
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yang kuat. Hasil hipotesis menunjukkan bahwa adanya pengaruh tidak signifikan&#13;
antara implementasi Good Corporate Governance terhadap kinerja keuangan&#13;
pada PT Bank Sinarmas, Tbk yang terdaftar di Bursa Efek Indonesia.</text>
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                <text>FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA&#13;
AUDITOR DI KAP (STUDI KASUS PADA KAP DI JAWA TENGAH)</text>
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                <text>Penelitian ini bertujuan untuk menganalisis: 1) pengaruh Akuntabilitas Auditor&#13;
terhadap Kualitas Audit KAP; 2) pengaruh Kompetensi Auditor terhadap Kualitas&#13;
Audit KAP; 3) pengaruh Independensi Auditor terhadap Kualitas Audit KAP.&#13;
Populasinya terdiri dari 90 auditor baik itu auditor senior maupun junior yang&#13;
bekerja pada Kantor Akuntan Publik (KAP) yang tersebar di Jawa Tengah dan&#13;
teknik pengambilan sampel menggunakan metode random sampling. Teknik&#13;
Pengumpulan data dilakukan dengan menggunakan kuesioner, dengan cara&#13;
memberikan kuesioner kepada 90 responden menggunakan 2 cara yaitu secara&#13;
online dan offline. Kuesioner diuji validitas dan realibilitasnya sebelum dilakukan&#13;
pengumpulan data penelitian, hasil pengujian menunjukkan hasil bahwa semua&#13;
instrumen valid dan reliabel. Sebelum dilakukan uji analisis data,terlebih dahulu&#13;
dilakukan pengujian asumsi klasik meliputi uji normalitas, uji multikolinearitas, uji&#13;
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menguji hipotesis adalah dengan uji F (Goodness of fit), uji analisis regresi&#13;
berganda dan uji t. Hasil penelitian ini menunjukkan bahwa: Akuntabilitas Auditor&#13;
berpengaruh positif signifikan terhadap kualitas audit, Kompetensi Auditor&#13;
berpengaruh positif terhadap Kualitas Audit, dan Independensi Auditor tidak&#13;
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                <text>PENERAPAN TEKNOLOGI INFORMASI DALAM PEMBELAJARAN:&#13;
WEB-BASED LEARNING DAN MOBILE-BASED LEARNING DI&#13;
ITB AAS INDONESIA SELAMA MASA&#13;
PANDEMI COVID-19</text>
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                <text>Penelitian ini bertujuan untuk mengetahui jenis platform atau aplikasi e-learning&#13;
yang digunakan dalam pembelajaran baik Web-based Learning dan Mobile-based&#13;
Learning di ITB AAS Indonesia selama masa pandemi Covid-19. Metode penelitian&#13;
yang digunakan dalam penelitian ini adalah penelitian gabungan kualitatif dan&#13;
kuantitatif deskriptif. Sampel penelitian yang digunakan dalam penelitian ini&#13;
sebanyak 25 dosen tetap ITB AAS Indonesia. Dari hasil analisis menunjukkan&#13;
bahwa dosen tetap ITB AAS Indonesia menggunakan berbagai plartform atau&#13;
aplikasi e-learning dalam proses belajar mengajar selama masa pandemi Covid-&#13;
19. Ada berbagai jenis platform e-learning yang digunakan yaitu berbentuk&#13;
pembelajaran berbasis web atau Web-based Learning dan pembelajaran berbasis&#13;
seluler atau Mobile-based Learning. Pembelajaran berbasis web yang digunakan&#13;
adalah e-learning yang dikembangkan oleh institusi ITB AAS Indonesia dan dapat&#13;
diakses melalui situs web https://elearning.itbaas.ac.id/. Dari semua 25 sampel,&#13;
sebanyak 25 dosen (100 %) menggunakan e-learning institusi. Selain itu, sebanyak&#13;
19 responden (76 %) menggunakan platform Google Classroom yang dikelola oleh&#13;
masing-masing dosen. Pembelajaran berbasis seluler atau Mobile-based Learning&#13;
yang digunakan berupa aplikasi WhatsApp sebanyak 17 dosen (60 %), Telegram&#13;
sebanyak 7 dosen (28 %), dan tidak ada dosen yang menggunakan aplikasi Line.&#13;
Selain pembelajaran berbasis web dan seluler, dosen juga menggunakan media&#13;
sosial dan konferensi video (Video Conferencing) dalam pembelajaran. Dalam&#13;
media sosial, pembelajaran juga disampaikan melalui YouTube sebanyak 6 dosen&#13;
(24 %), Facebook sebanyak 1 dosen (4 %) dan tidak ada dosen yang menggunakan&#13;
Instagram. Sedangkan dalam konferensi video, dosen juga menggunakan aplikasi&#13;
Zoom sebanyak 17 dosen (68 %), Google Meet sebanyak 3 dosen (12 %), dan tidak&#13;
ada dosen yang menggunakan Webex.</text>
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                <text>Tira Nur Fitria</text>
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