5 10 77 https://repository.horizon.ac.id/files/original/70202ce993fdcfe975aa230efbc51dac.pdf 1c1ff43f464cdf9a9ad15123348b9e95 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered Dibei Period 2018-2021) Subject The topic of the resource Production Costs, Promotion Costs, Sales, Profit Description An account of the resource Net profit is the limited measure of a company's success. The main purpose of establishing a business or company is to make a profit. Planning and controlling profits is one of the roles of company management that is really needed, to generate maximum profits. The following are the factors that influence making a profit, namely production costs, promotion costs, and sales. This research aims to determine the influence of production costs, promotion and sales costs on company profits. In this research, the sample used is food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis method uses multiple linear regression analysis methods with a significance level of 5% or 0.05. The research results show that the production cost variable with a significance value of 0.000 < 0.05, the promotion cost variable with a significant value of 0.003 < 0.05 and the sales variable 0.000 < 0.05 affect the profits of manufacturing companies listed on the Indonesia Stock Exchange, this can be seen from the results of the t-test. The results of the f- test show that production costs, promotion costs and sales have a joint effect on company profits, the R2 value is 79,3%. Creator An entity primarily responsible for making the resource Wikan Budi Utami, Aini Zahrah, LMS Kristiyanti Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/f0151de49a5f6b40353ec6285b1e5dad.pdf fe9e5d134fc1fcd8c3d0f3337b86ebe3 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022 Subject The topic of the resource Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29 Description An account of the resource This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. Creator An entity primarily responsible for making the resource Kenny Rahayu Ratnasari1, Siti Nuryanah2 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024-03-04 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/f0286e7ec3ba2c521884b0ea8d1135d5.pdf b6b4b6e4bd8369faf23fca757d5fad20 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource FAMILY OWNERSHIP AND TAX AGGRESSIVENESS: MODERATE EFFECTS OF AUDIT QUALITY Subject The topic of the resource Audit Quality, Chinese Ethnic, Family Ownership, Multinational Family Firm, Tax Aggressiveness. Description An account of the resource This study aims to analyze the effect of family ownership toward tax aggressiveness and the moderating effect of audit quality variables toward the relationship between family ownership and tax aggressiveness in manufacturing companies listed between the periods of 2013 – 2019. Sampling used purposive sampling method and obtained 55 family firm manufacturing with a period of 7 years of observation. Through several additional analyzes, the results of this study were quite varied. First, family ownership had a negative and significant effect on tax aggressiveness (H1 was accepted). Second, audit quality strengthened the negative effect of family ownership on tax aggressiveness (H2 was accepted). Third, testing of family versus non-family firms based on the dummy variable showed that it does not significantly affect tax aggressiveness. Fourth, testing of companies, especially ethnic Chinese, showed that there is no significant effect toward tax aggressiveness. Fifth, the examination of family companies on display showed that a significant effect toward tax aggressiveness. Sixth, testing of all estimation models with ETR (Effective Tax Rate) as an alternative measurement of BTD (Book Tax Differences) shows that there is a negative and no significant effect between family ownership and tax aggressiveness. Audit quality also does not significantly affect the moderate of family ownership relationships and tax aggressiveness, especially in the comparison of family and non-family firm, Chinese ethnic family firm, and multinational family firm. Creator An entity primarily responsible for making the resource Yety Anggraini1, Wahyu Wismawati2 Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024-03-16 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/d926909bc3c654769cb18ad2e6204762.pdf 5948475500b5ef7f0307644d9f2d4271 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource THE ANALYSIS OF DETERMINANTS OF REGENCY/CITY MINIMUM WAGES IN THE PEKALONGAN RESIDENCY ON 2017-2022 Subject The topic of the resource Regional Minimum Wages, Human Development Index, Labor Force Participation Rate Description An account of the resource The minimum wage is a method of achieving a reasonable income for workers by enhancing their well-being while not neglecting increases in productivity, firm progress, and overall economic development. The purpose of this study is to look into the effects of the human development index (HDI), labor force participation rate (TPAK), inflation, and investment on the minimum wage in the Pekalongan Residency's regencies/cities between 2017 and 2022. The study uses secondary data in the form of panel data, which includes cross-sectional data from 7 regencies in the Pekalongan Residency as well as time-series data from 2017 to 2022. The Fixed Effect Model (FEM) serves as the methodological framework. The study's findings revealed that the human development index and investment have a positive and significant influence on minimum wages in the regencies/cities of Pekalongan Residency, refuting the original hypothesis. In contrast, labor force participation and inflation have a negative impact on minimum salaries in the district/city of Pekalongan Residency. The F-test findings corroborate the model's existence, with an R-squared value of 0.9384, showing that HDI, TPAK, Inflation, and Investment account for 93.84% of the variation in the regency/city minimum wage in Pekalongan Residency. The remaining 6.16% is due to other variables not included in the model. Creator An entity primarily responsible for making the resource Citra Indah Fitriani 1) Siti Fatimah Nurhayati 2) Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/32e1d5550cf9e2614295935b30ef251b.pdf f8cb2ccd1f6172197a6d90718ff9c3b3 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource DETERMINANTS OF ECONOMIC GROWTH INFLUENCED BY CLIMATE CHANGE Subject The topic of the resource Economic Growth, Climate Change, Global Warming, https://repository.horizon.ac.id/files/original/1aaedf1fe15152edbca7b12af5be141d.pdf c5d16dc5387a565021c655cc3dc5d15c Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource THE INFLUENCE OF THE USE OF INFORMATION AND ORGANIZATIONAL COMMUNICATION TECHNOLOGY ON THE PERFORMANCE OF VILLAGE APPARATUS IN PASIR DISTRICT EAST LAMPUNG SAKTI Subject The topic of the resource Information Technology, Organizational Communication, Employee performance Description An account of the resource For the development of public services, government organizations need to be able to create and enhance services. Resources are necessary for all organizations, including governmental and commercial ones, to accomplish their objectives. One organizational resource that is essential to reaching shared objectives is human resources. The public expects the government to provide quality services. Performance evaluations are given to employees. Village authorities in the Pasir Sakti District of East Lampung are among the staff members whose work is evaluated and in need of improvement in order to promote organizational performance. The degree of service provided by village government personnel is measured by their performance. "The Influence of Organizational Information and Communication Technology on the Performance of Village Officials in Pasir Sakti District, East Lampung" is the research's stated goal. Since the research is given as statistics, the author in this instance used a quantitative approach to perform the study. Creator An entity primarily responsible for making the resource Hikmatul Aliyah, Buchori, Ahmad Anhari Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/c6c8de546692c3735cdfc94fba73d086.pdf 363b15e86e300373d33fffb6fb7d48a5 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource THE EFFECT OF PRICE, VARIATION PRODUCT AND SERVICE QUALITY ON BUYING DECISION AT MARKET PLACE SHOPEE Subject The topic of the resource price, product variation, quality service, buying decision Description An account of the resource This research aims to determine the influence of price, product variety and service quality on purchasing decisions at the Shopee market place at the As-Sya'roniyyah Islamic boarding school. This research method uses a quantitative approach. The population in this study was an unlimited number of students at the As-Sya'roniyyah Islamic boarding school. The sampling technique used Purposive Sampling Technique, with the criteria being that respondents had made purchases at the Shopee market place, at least twice, were at least 15 years old, male or female. Data collection techniques through distributing questionnaires to respondents who meet the criteria. The data analysis method used is Multiple Linear Analysis with SPSS (Statistical Product and Service Solution) version 25. This research proves that the more and higher the product variety and service quality, the more purchasing decisions will increase, while price is not able to increase purchasing decisions. There are many more variables that influence purchasing decisions that were not examined in this research. This research focuses on one object and the results of this research cannot be generalized to other objects that are not the same. Improving knowledge in making a strategy or decision in reaching potential consumers and retaining consumers in purchasing products in this research object This research focuses on the shopee market place object at the As-Sya'roniyyah Islamic boarding school with the variables price, product variety and service quality which are the variables that influence consumer purchasing decisions at that object. Creator An entity primarily responsible for making the resource Dwi Miftahudin, Sugiono, Rinnanik, Yolla Zelika Desastra, Buchori Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/0fa0cb3a6fa944d07f3545313e567642.pdf 0672db716b2ce80acf906cb926a865fd Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource HOSPITAL NURSE TURNOVER INTENTION : THE ROLE OF WORK STRESS AND WORKLOAD WITH JOB SATISFACTION AS MEDIATION Subject The topic of the resource Work Stress, Workload, Job Satisfaction, Turnover Intention Description An account of the resource This study examines work stress and workload on nurse turnover intention, including the mediating factor of job satisfaction in type c hospital nurses in Purwokerto. This research was conducted on type c hospital nurses in Purwokerto, as many as 127 respondents out of 185 nurses, between December 2023-January 2024. The sampling technique used was convenience sampling, by setting quotas only as much as possible in each hospital. As a result, 127 respondents were collected from the sampling, including 31 male nurses, and 96 female nurses with a dominant age of 26-30 years. The results of the calculation analysis prove that Job Stress, Workload and Job Satisfaction have a positive but insignificant effect on Turnover Intention. Job Stress has a positive and insignificant effect on Job Satisfaction. Workload has a positive but insignificant effect on turnover intention. Mediation results show that Job Satisfaction cannot mediate the relationship between job stress and workload on turnover intention. The results of this study indicate that excessive stress and burden will reduce satisfaction at work, but cannot significantly reduce turnover intention. Creator An entity primarily responsible for making the resource Nudia Bakah Almubarokah,1) Fatmah Bagis, 2) Hermin Endratno,3) Ika Yustina Rahmawati4) Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/c6827cf99fbf1d8002e8480db23f2214.pdf db0d5c016552122e0c059a19af59dfe3 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource HOW DO ABUSIVE SUPERVISION AND GENDER AFFECT EMPLOYEE CYBERLOAFING BEHAVIOR THROUGH EMOTIONAL EXHAUSTION? Subject The topic of the resource Abusive Supervision, Gender, Emotional Exhaustion, Cyberloafing Description An account of the resource This study examines the role of abusive supervision and gender on cyberloafing with emotional exhaustion as a mediating variable. This study uses a quantitative approach with a questionnaire data collection method. This research was conducted on employees at maternity clinics in Purwokerto, totaling 140 respondents out of 212 employees. The sampling technique used was quota sampling by setting a quota based on the proportion of each maternity clinic. This research was conducted using Partial Least Square analysis. The results of this analysis calculate the percentage of the results of the demographic conditions of all employee respondents at maternity clinics in Purwokerto so that the calculations are evenly distributed. As a result, 140 respondents were collected from the sampling. By using a significant level of 5%, the results of the analysis calculation prove that Abusive Supervision has a significant positive effect on Cyberloafing and is dominated by female employees. Abusive Supervision has a significant positive effect on Emotional Exhaustion and is dominated by female employees. Emotional Exhaustion has a significant positive effect on Cyberloafing and is not influenced by gender. Meanwhile, the mediation results show that Emotional Exhaustion cannot mediate the relationship between Abusive Supervision and Cyberloafing and is not influenced by gender. The results of this study indicate that supervisors who treat employees harshly will make employees engage in cyberloafing behavior, but employees can control their emotions. Creator An entity primarily responsible for making the resource Ira Sagita1), Fatmah Bagis2), Hengky Widhiandono3), Ika Yustina Rahmawati4) Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT https://repository.horizon.ac.id/files/original/4f7dfa7a3f2e34d8b43d74632d5af9e2.pdf a7d3f3ca8b77ec823f31d2cdac5ec470 Dublin Core 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/. Title A name given to the resource Vol 8, No 1 (2024) IJEBAR Vol. 8, Issue 1, March 2024 Dublin Core 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/. Title A name given to the resource QUALITY OF WORK LIFE AND TURNOVER INTENTION IN NURSES: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT Subject The topic of the resource Quality Of Work life, Turnover Intention, Organizational Commitment Description An account of the resource With the high level of turnover intention in Purwokerto type C hospitals, which reaches 15-20% per year, researchers are interested in finding out more about the influence of quality of work life on turnover intention, organizational commitment on turnover intention, and whether there is a mediating effect from organizational commitment to turnover intention. The sampling technique uses convenience sampling. The research was conducted using Partial Least Square analysis. The results of sampling were 128 nurses from 4 type C hospitals in Purwokerto. Distribution is carried out evenly according to the convenience method. The majority of respondents are female. Dominated by special nurses. Age 20-25 years. Has a diploma (D3), and is married. By using a significance level of 5%, the results of the oalysis calculations prove that organizational commitment has a significant negative effect on turnover, quality of work life has a negative but not significant effect on turnover intention, and quality of work life has a positive and significant effect on organizational commitment. This means that the relationship between quality of work life and nurses' turnover intentions is partially mediated by organizational commitment. Creator An entity primarily responsible for making the resource Yuni Ratnawati1), Fatmah Bagis2) Suyoto³ Source A related resource from which the described resource is derived https://jurnal.stie-aas.ac.id/index.php/IJEBAR Date A point or period of time associated with an event in the lifecycle of the resource 2024 Contributor An entity responsible for making contributions to the resource PERI IRAWAN Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource ENGLISH Type The nature or genre of the resource TEXT