Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)最新文献

{"title":"Perbandingan antara GAAP Indonesia dan GAAP Italia","authors":"Natalis Christian, Serly Angelica, Rachel Tanwijaya","doi":"10.33557/mbia.v21i2.1781","DOIUrl":"https://doi.org/10.33557/mbia.v21i2.1781","url":null,"abstract":"Indonesia and Italy have been adopting IFRS in their national accounting standards. However, Indonesia’s GAAP is different from Italy’s GAAP. Hence, financial information users must be educated and understand both countries’ GAAP to interpret the financial report. The purpose of the research is to compare Indonesia’s GAAP and Italy’s GAAP. The research method uses descriptive qualitative analysis. The source of data is based on non-numeric secondary data. The research result shows eight factors that affect accounting development in Italy. There are also differences between Indonesia’s GAAP and Italy’s GAAP. Those differences are related to financial reports presentation, interests, dividends, goodwill, consolidated financial statements, and inventories. \u0000  \u0000Keywords: Accounting standard, OIC, SAK, Italy, Indonesia \u0000  \u0000Abstrak \u0000Indonesia dan Italia telah menerapkan IFRS pada standar akuntansi nasional negara masing-masing. Akan tetapi, GAAP Indonesia dengan GAAP Italia memiliki perbedaan dalam metode pencatatan akuntansi. Oleh sebab itu, untuk dapat memahami laporan keuangan yang disusun berdasarkan GAAP masing-masing negara, pengguna laporan keuangan perlu memiliki pemahaman dan menguasai pencatatan GAAP kedua negara tersebut. Tujuan dari penelitian ini adalah melakukan perbandingan antara GAAP Indonesia dan GAAP Italia. Metode penelitian yang diterapkan merupakan metode deskriptif kualitatif. Data penelitian yang digunakan bersifat data sekunder non numerik. Hasil dari penelitian ini menjukkan adanya 8 faktor yang memengaruhi perkembangan akuntansi di Italia. Selain itu, terdapat perbedaaan antara standar akuntansi Indonesia dan standar akuntansi Italia. Perbedaan tersebut terdiri dari segi pelaporan keuangan, bunga, dividen, goodwill, laporan keuangan konsolidasi dan persediaan. \u0000  \u0000Kata kunci: Standar Akuntansi, OIC, SAK, Italia, Indonesia","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89946016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Bi Rate, IHK, Dan JUB (M2) Terhadap NAB Reksadana Pada Masa Pandemi Covid-19 di Indonesia","authors":"Alfira Nurjannah, Titin Hartini, Peny Cahaya Azwari","doi":"10.33557/mbia.v21i2.1868","DOIUrl":"https://doi.org/10.33557/mbia.v21i2.1868","url":null,"abstract":"The development of Mutual Funds is moving in a positive direction, with Net Asset Values ​​that continue to increase even during the Covid-19 pandemic. Several studies state that factors can affect the Net Asset Value of Mutual Funds, including the BI Rate, Consumer Price Index (CPI), and Money Supply (JUB). The methodology used in this study is quantitative in the form of data analysis techniques that were tested statistically using the classical assumption test and multiple linear regression. The data used is with a monthly time series from March 2020 to March 2022, which is the era of the COVID-19 pandemic in Indonesia. The data is processed using Eviews-12. Based on the research results, the Net Asset Value (NAV) of Mutual Funds is simultaneously influenced by the BI Rate, CPI, and JUB (M2). However, partially NAV of Mutual Funds is negatively and significantly affected by the BI Rate. In contrast, CPI affects NAV of Mutual Funds negatively but not significantly, then JUB affects NAV of Mutual Funds positively but not significantly. \u0000  \u0000Keywords: BI Rate, Consumer Price Index, Money Supply, Net Asset Value \u0000  \u0000Abstrak \u0000Perkembangan Reksadana bergerak kearah positif dengan Nilai Aktiva Bersih yang terus meningkat meskipun dalam masa pandemi Covid-19. Beberapa penelitian menyatakan bahwa terdapat faktor-faktor yang dapat mempengaruhi Nilai Aktiva Bersih Reksadana diantaranya yaitu BI Rate, Indeks Harga Konsumen(IHK), dan Jumlah Uang Beredar(JUB). Metodologi yang digunakan pada penelitian ini adalah kuantitatif berupa teknik analisa data yang diuji statistik menggunakan uji asumsi klasik serta regresi linear berganda. Data yang digunakan adalah data dengan deret waktu perbulan, mulai bulan Maret 2020 hingga Maret 2022 yang merupakan era pandemic covid-19 di Indonesia data tersebut diolah menggunakan Eviews-12. Berdasarkan hasil penelitian, Nilai Aktiva Bersih (NAB) Reksadana secara simultan dipengaruhi oleh BI Rate, IHK, dan JUB (M2). Namun dalam secara parsial NAB Reksadana dipengaruhi secara negatif dan signifikan oleh BI Rate, sedangkan IHK mempengaruhi NAB Reksadana secara negatif tetapi tidak signifikan, kemudian JUB mempengaruhi NAB Reksadana secara positif namun tidak signifikan. \u0000  \u0000Kata Kunci: BI Rate, Indeks Harga Konsumen, Jumlah Uang Beredar, Nilai Aktiva Bersih","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"80 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74172390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Sales Promotion Terhadap Keputusan Membeli Produk UMKM Di Kota Palembang dengan Brand Image dan Brand Quality Product Sebagai Mediasi","authors":"Efan Elpanso, Sulaiman Helmi","doi":"10.33557/mbia.v21i2.1849","DOIUrl":"https://doi.org/10.33557/mbia.v21i2.1849","url":null,"abstract":"Efforts to increase UMKM product sales necessitate new marketing, sales, and models capable of sustaining small business growth and development. This study examines empirical evidence of the role of brand image and product quality as a mediator of the influence of Sales Promotionon on purchasing decisions of UMKM products in Palembang. A survey with a cross-sectional approach is used in this type of research. The population of the UMKM consumer research in Palembang City. The sample size was 220 people, and the sampling technique was simple random sampling. A questionnaire was used as the research instrument. Structural Equation Modeling was used to analyze data (SEM). The study's findings indicate that brand image and quality products act as a buffer against Sales Promotionon on purchasing decisions for UMKM products in Palembang. \u0000  \u0000Keywords: Brand Image, Brand Quality Product, Sales Promotion, Product Purchase Decision, UMKM \u0000  \u0000Abstrak \u0000Upaya peningkatan penjualan produk UMKM dibutukan strategi baru tentang pemasaran, penjualan dan model marketing yang mampu mempertahankan pertumbuhan dan perkembangan usaha kecil. Penelitian ini bertujuan untuk menganalisis bukti empiris peran brand image, brand quality product sebagai pemediasi dari pengaruh Sales Promotionterhadap keputusan pembelian produk UMKM di Kota Palembang. Jenis penelitian ini adalah survei dengan pendekatan cross sectional. Populasi dari penelitian konsumen UMKM yang ada di Kota Pelembang.  Sampel yang diperoleh sebanyak 220 responden, teknik pengambilan sampel meggunakan simple random sampling. Instrumen penelitian yang digunakan berupa angket. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM). Hasil Penelitian menujukkan bahwa brand image dan brand quality product berperan sebagai pemediasi dari pengaruh Sales Promotionterhadap keputusan pembelian produk UMKM di Kota Palembang. \u0000  \u0000Kata kunci: Citra Produk, Citra Kualitas Produk, Promosi Penjualan, Keputusan Membeli Produk, UMKM","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86423082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Apakah Investor Milenial Penyebab Terbentuknya Teknikal Anomali di Pasar Modal Indonesia?","authors":"Shafiera Lazuarni, William Wendy Ary, T. Wulandari, Emilda Emilda","doi":"10.33557/mbia.v21i2.1747","DOIUrl":"https://doi.org/10.33557/mbia.v21i2.1747","url":null,"abstract":"This study aims to examine the role of millennial investors' simplification behavior (heuristic) on the formation of technical anomalies in the capital market and the role of these anomalies on investment performance. The method of the data analysis used the SEM (Structural Equation Modeling) method with the WarpPLS analysis tool. The Variance Accounted For (VAF) method was added in this study as an additional test to explore whether technical anomalies can mediate the effect of heuristics on investment performance. The results proved that the heuristic behavior (availability, representativeness, and hindsight) of millennial investors is one of the factors causing technical anomalies in the capital market, except for the availability heuristic. The limitations of this study were the first measurement items/items used were minimal, amounting to two to four items for each construct. Second, this study could not detail how millennial investors behaved when selling or buying shares. This study is essential as investors can understand their investment behavior and they can make better decisions. Further, providing information regarding the behavior of millennial investors to the government because the millennial generation is an essential key in encouraging them to be at the forefront of the Indonesian economy. The implication is that the government can develop strategies and policies to increase the involvement of the millennial generation in investing in the capital market. \u0000  \u0000Keywords: Investor Behavior, Millennial Investors, Anomalies, Heuristics, Capital Market \u0000  \u0000Abstrak \u0000  \u0000Penelitian ini bertujuan menguji peran perilaku penyederhanaan (heuristik) investor milenial terhadap terbentuknya teknikal anomali di pasar modal dan peran anomali tersebut terhadap kinerja investasi. Metode analisis data menggunakan metode SEM (Structural Equation Modeling) dengan alat analisis WarpPLS. Metode Variance Accounted For (VAF) juga ditambahkan dalam penelitian ini sebagai ujian tambahan untuk mengeksplorasi apakah teknikal anomali mampu memediasi pengaruh antara heuristik terhadap kinerja investasi. Hasil penelitian menunjukkan bahwa perilaku heuristik (availability, representativeness, dan hindsight) investor milenial terbukti menjadi salah satu faktor penyebab terjadinya teknikal anomali di pasar modal, kecuali availability heuristik. Keterbatasan penelitian ini pertama item pengukuran/item yang digunakan sangat terbatas berjumlah dua hingga empat item untuk masing-masing konstruk. Kedua, penelitian ini tidak mampu menangkap secara detail bagaimana perilaku investor milenial secara terpisah saat menjual atau membeli saham. Penelitian ini penting dilakukan agar investor dapat memahami perilaku investasi mereka sehingga mampu mengambil keputusan lebih baik. Kedua, memberikan informasi terkait perilaku investor milenial ke pemerintahan karena generasi milenial menjadi kunci penting dalam mendorong mereka menjadi garda terdepan dalam perekonomian Indonesia. Imp","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81059028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Health Concsiousness, Perceived Risk Of Covid-19 dan E-Wom terhadap Intensi Membeli Suplemen Vitamin C","authors":"Michael Finley, K. Keni","doi":"10.33557/mbia.v21i1.1790","DOIUrl":"https://doi.org/10.33557/mbia.v21i1.1790","url":null,"abstract":"Since March 2020, Indonesia has been disrupted by the Covid-19 pandemic that has impacted people's lives in every province, one of which is Jakarta, which has a large population and is the center of the economy and the capital city. This pandemic has forced people to live new and healthier habits, such as purchasing health products to start a healthy lifestyle to protect themselves from Covid-19. This study aims to empirically examine the effect of health consciousness, perceived risk of Covid-19, and e-WOM on the purchase intention of Vitamin C supplements. The research design used is descriptive and conclusive. The population in this study is consumers of vitamin C supplement products in Jakarta. This study used non-probability sampling by using convenience sampling. The number of samples obtained by using Google Form is 200 samples. The measurement of each indicator uses a 5-point-Likert-scale, and the collected data were analyzed using Partial Least Square-Structural Equation Modeling. This study concluded that health consciousness and e-WOM could predict consumers' intention to purchase Vitamin C supplements. Still, the perceived risk of Covid-19 cannot indicate the intent to acquire Vitamin C supplements consumers positively. \u0000  \u0000Keywords: Purchase intention, health consciousness, perceived risk of Covid-19, e-WOM \u0000Abstrak \u0000  \u0000Sejak Maret 2020, masyarakat Indonesia telah dilanda oleh pandemi Covid-19 yang sangat berdampak pada kehidupan masyarakat di setiap provinsi, salah satunya di Jakarta, yang memiliki banyak penduduk, merupakan pusat perekonomian dan ibu kota. Pandemi telah memakasa masyarakat untuk memulai kebiasaan yang baru dan lebih sehat, seperti membeli produk kesehatan untuk memulai pola hidup yang sehat dalam rangka melindungi diri dari paparan Covid-19. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh health consciousness, perceived risk of Covid-19, dan e-WOM terhadap intensi membeli suplemen Vitamin C. Desain penelitian yang digunakan merupakan deskriptif konklusif. Populasi penelitian ini merupakan konsumen produk suplemen Vitamin C di Jakarta. Penelitian ini menggunakan non-probability sampling berupa convenience sampling. Jumlah sampel yang diperoleh dengan menggunakan Google Form sebanyak 200 sampel. Setiap indikator menggunakan skala likert 5 poin dan data yang diperoleh kemudian dianalisis dengan menggunakan metode Partial Least Square-Structural Equation Modeling. Penelitian ini menyimpulkan bahwa health consciousness dan e-WOM dapat memprediksi intensi membeli konsumen suplemen Vitamin C tetapi perceived risk of Covid-19 tidak dapat memprediksi intensi membeli konsumen suplemen Vitamin C secara positif. \u0000  \u0000Kata kunci: Intensi membeli, health consciousness, perceived risk of Covid-19, e-WOM \u0000 ","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83365490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin","authors":"Amellya Amellya, Fitriasuri Fitriasuri, Efan Elpanso","doi":"10.33557/mbia.v21i1.1667","DOIUrl":"https://doi.org/10.33557/mbia.v21i1.1667","url":null,"abstract":"This research is a quantitative descriptive study where the population is all civil servants at the Regional Financial and Asset Management Agency of Banyuasin Regency. After determining the stratified random sampling technique, we collected 51 respondents' data using a data collection instrument in the form of a questionnaire. We apply the instrument validity test using the calculated R-value or the corrected item-total correlation value on each and testing the reliability with Cronbach (Alpha). Hypothesis testing using multiple linear regression, T-test, F Test and Determinants Test. The results show that the effect of competence and motivation on performance simultaneously is significant. In this case, the null hypothesis is rejected or accepted as an alternative. Furthermore, based on the value of the regression coefficient, the influence between competence and performance is positive and significant. \u0000Keywords: competence, motivation, and performance \u0000Abstrak \u0000Penelitian ini merupakan penelitian deskriptif kuantitatif dimana populasinya adalah seluruh pegawai negeri sipil pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin. Setelah menentukan teknik stratified random sampling, kami mengumpulkan 51 data responden dengan menggunakan instrumen pengumpulan data berupa kuesioner. Kami menerapkan uji validitas instrumen menggunakan nilai R-hitung atau nilai korelasi item-total terkoreksi pada masing-masing item instrument dan menguji reliabilitas dengan Cronbach (Alpha). Pengujian hipotesis menggunakan regresi linier berganda, uji T, Uji F dan Uji Determinasi. Hasil penelitian menunjukkan bahwa pengaruh kompetensi dan motivasi terhadap kinerja secara simultan adalah signifikan. Dalam hal ini, hipotesis nol ditolak atau diterima sebagai alternatif. Selanjutnya berdasarkan nilai koefisien regresi, pengaruh antara kompetensi dan kinerja adalah positif dan signifikan. \u0000Kata kunci: kompetensi, motivasi, dan kinerja \u0000 ","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"142 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86746100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Keberhasilan Usaha Ditinjau Dari Pelayanan, Harga Dan Lokasi Pada Usaha Kuliner Di Desa Batumarta II Kabupaten OKU Provinsi Sumatera Selatan","authors":"D. Dahlia, Keti Purnamasari","doi":"10.33557/mbia.v21i1.1742","DOIUrl":"https://doi.org/10.33557/mbia.v21i1.1742","url":null,"abstract":"This research was conducted by analyzing the effect of service, price, and location on business success for all culinary entrepreneurs in Batumarta II Village. We used the saturated sample method for all the population as a sample, namely as many as 25 culinary business owners in Batumarta II. The location of this research is in Batumarta II Village espesially in the area of ​​Block P, Block O, Block D, and Baturaden Gotong Royong Market, Lubuk Raja District, Ogan Komering Ulu Regency, South Sumatra Province. The results showed that service, price, and location simultaneously or partially influence business success. Service quality positively influences business success which means that better service received by consumers will increase business success. Price also positively affects business success. That means profits will increase if the price increases. Otherwise, profit is an indicator of business success. The location has a positive influence on business success. It means a good place makes consumers could access products easily. \u0000Keywords: service, price, location, business success \u0000  \u0000  \u0000Abstrak \u0000Penelitian ini dilakukan dengan menganalisis pengaruh pelayanan, harga dan lokasi terhadap keberhasilan usaha pada seluruh pengusaha kuliner di Desa Batumarta II. Metode sampel jenuh diterapkan pada penelitian ini dimana semua populasi digunakan menjadi sampel yaitu sebanyak 25 pemilik usaha kuliner di Batumarta II. Lokasi penelitian ini diambil di Desa Batumarta II diantaranya meliputi wilayah blok P, Blok O, Blok D dan Pasar Gotong Royong Baturaden Kecamatan Lubuk Raja Kabupaten Ogan Komering Ulu Provinsi Sumatera Selatan. Hasil penelitian menunjukkan bahwa variabel pelayanan, harga dan lokasi terhadap keberhasilan usaha baik secara simultan maupun parsial. Variabel pelayanan memiliki pengaruh positif terhadap keberhasilan usaha. Semakin baik pelayanan yang diterima konsumen akan meningkatkan keberhasilan usaha. Variabel harga memiliki pengaruh positif terhadap keberhasilan usaha. Kenaikan harga akan menaikkan harga jual sehingga akan membuat laba meningkat. Laba yang meningkat merupakan indikator dari suatu keberhasilan usaha. Variabel lokasi memiliki pengaruh positif terhadap keberhasilan usaha. Lokasi yang strategis memudahkan konsumen dalam melakukan akses pembelian terhadap sutu produk.   \u0000Kata kunci: pelayanan, harga, lokasi, keberhasilan usaha","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"61 21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76821625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Manajemen Kelas Daring Pada Masa Covid-19 Di Sekolah Dasar Maitreyawira Palembang","authors":"Sunda Ariana, Steffanus Jordy","doi":"10.33557/mbia.v21i1.1690","DOIUrl":"https://doi.org/10.33557/mbia.v21i1.1690","url":null,"abstract":"The purpose of this study was to determine the relationship between fluency and teacher creativity, the relationship between flexibility and teacher creativity, the relationship between originality and teacher creativity, and the relationship between elaboration and teacher creativity in managing online classes during the COVID-19 period. This research uses quantitative methods. The sample taken in the study was 29 students using a random sampling technique. This study used a questionnaire distributed to 29 students. The analysis technique used is multiple linear regression analysis. The results of the research data analysis showed that the regression value of 0.898 showed a significant relationship between fluency, flexibility, originality, and elaboration on teacher creativity. These results shows the effect that the higher the fluency of elementary school teachers, the better the creativity of teachers and vice versa, so Maitreyawira  Elementary School Palembang in increasing teacher creativity needs to also increase fluency. The flexibility variable does not show a significant effect on teacher creativity, where the lower the flexibility of the HR teacher, the worse the teacher's creativity. The originality variable has a significant influence where the higher the originality of the elementary school teacher, the better the teacher's creativity. The elaboration variable shows that there is no significant effect between teacher elaboration and creativity, where the lower the teacher's elaboration, the better the teacher's creativity. \u0000Keywords: Fluency, Flexibility, Originality, Elaboration, Teacher Creativity \u0000  \u0000Abstrak \u0000Tujuan penelitian ini adalah untuk mengetahui hubungan fluency terhadap kreativitas guru, hubungan flexibility terhadap kretivitas guru, hubungan originality terhadap kreativitas guru dan hubungan elaboration terhadap kreativitas guru dalam mengelola kelas daring pada masa covid-19. Penelitian ini menggunakan metode kuantitatif. Sampel yang diambil dalam penelitian sebanyak 29 siswa menggunakan teknik random sampling.  Penelitian ini menggunakan kuesioner yang didistribusikan kepada 29 Siswa. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil analisis data penelitian menunjukkan bahwa nilai regresi sebesar 0,898 menunjukkan terjadi hubungan yang siginifikan antara fluency, flexibility, originality dan elaboration terhadap kreativitas guru. Dari hasil tersebut menunjukan pengaruh apabila semakin menaiknya fluency guru SD maka semakin baiknya kreaivitas guru dan sebaliknya, sehingga SD Maitreyawira Palembang dalam meningkatkan kreativitas guru perlu juga meningkatkan fluency. Variabel flexibility tidak menunjukan pengaruh yang signifikan terhadap kreativitas guru, dimana semakin menurunya flexibility guru SDM maka semakin berakibat buruknya kreativitas guru. Variable originality memiliki pengaruh yang signifikan dimana semakin naiknya originality guru SD maka semakin baiknya kreativitas guru. Variabl","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83211992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit","authors":"Keiko Alina Panggabean, Hisar Pangaribuan","doi":"10.33557/mbia.v21i1.1736","DOIUrl":"https://doi.org/10.33557/mbia.v21i1.1736","url":null,"abstract":"Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analysis tool used in this study uses SPSS (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results of this study indicate that partially auditor independence, professional skepticism, and auditor objectivity have a significant effect on audit quality. Auditor Independence and Professional Skepticism have a positive and significant effect on Audit Quality. Meanwhile, Auditor Objectivity has a negative and insignificant effect on Audit Quality. \u0000Keywords: auditor independence, professional skepticism, auditor objectivity, audit quality \u0000  \u0000Abstrak \u0000Kualitas audit yang memiliki kualitas tinggi dan dapat dipercaya kebenarannya sangatlah penting. Dalam pelaksanaannya auditor harus memiliki tanggung jawab agar dapat membangun kepercayaan atas kualitas audit yang diterbitkan. Penelitian ini bertujuan untuk menganalisis pengaruh Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor terhadap Kualitas Audit. Populasi dalam penelitian ini adalah Kantor Akuntan Publik (KAP) yang terletak di Jakarta dan sekitarnya dan penelitian dilakukan dengan pendekatan survey melalui penyebaran kuesioner kepada 112 responden dengan menggunakan metode deskriptif kuantitatif. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution).  Metode analisis yang digunakan adalah Analisis Regresi Berganda. Analisis data dilakukan dengan uji statistik deskriptif, uji reabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, Uji T dan Uji F. Hasil penelitian ini menunjukkkan bahwa secara parsial Independensi Auditor, Skeptisisme Profesional dan Objektivitas Auditor berpengaruh signifikan terhadap Kualitas Audit. Independensi Auditor dan Skeptisisme Profesional berpengaruh positif dan signifikan terhadap Kualitas Audit. Sedangkan Objektivitas Auditor berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. \u0000Kata kunci: independensi auditor, skeptisisme profesional, objektivitas auditor, kualitas audit","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73437014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Job Description Dan Kepuasan Kerja Terhadap Produktivitas Kerja Karyawan","authors":"Nidyawati Nidyawati","doi":"10.33557/mbia.v21i1.1578","DOIUrl":"https://doi.org/10.33557/mbia.v21i1.1578","url":null,"abstract":"This study examines the effect of the job description and job satisfaction on employee productivity at PT. Sinarmas Multi Finance Lahat Regency. This case study research aims to determine the impact of the job description and job satisfaction either partially or simultaneously on the work productivity of employees of PT. Sinarmas Multi Finance, Lahat Regency, South Sumatra Province. The population in this study were employees at PT. Sinarmas Multi Finance Lahat Regency with 56 people, using a saturated sampling technique. This type of research is a type of causal research, namely quantitative descriptive research. By distributing questionnaires, the author collected data and used a Likert scale to measure the instrument. The data instrument testing method includes the validity and reliability test using the Pearson Product Moment correlation technique and the Cronbach Alpha method's reliability test. Classical assumption test with normality test and heteroscedasticity test—method of data analysis conducted for multiple linear regression analysis. The results showed that the job description and job satisfaction of PT Sinarmas Multifinance Lahat Regency affected 76% of increasing employee work productivity. The first hypothesis is accepted that the job description positively affects work productivity with a significance value of 0.000, smaller than the significance level (α) of 0.05. The second hypothesis is accepted, meaning that job satisfaction has a positive and significant effect on work productivity, with a significance value of 0.006, smaller than the significance level (α) of 0.05. \u0000Keywords: Job Description, Job Satisfaction, Job Productivity \u0000  \u0000Abstrak \u0000Penelitian ini mengkaji pengaruh job description  dan kepuasaan kerja terhadap produktivitas kerja karyawan Pada PT. Sinarmas Multi Finance Kabupaten Lahat baik secara parsial maupun simultan terhadap produktivitas kerja Karyawan PT. Sinarmas Multi Finance Kabupaten Lahat Provinsi Sumatera Selatan. Populasi dalam penelitian ini adalah karyawan  pada PT. Sinarmas Multi Finance Kabupaten Lahat dengan jumlah 56 orang, menggunakan Teknik sampling jenuh. Jenis penelitian ini adalah jenis penelitian kausal yaitu jenis penelitian  deskriptif kuantitatif. Pengumpulan data dilakukan dengan penyebaran quesioner. Pengukuran Instrumen  yang  dipakai  dalam  penelitian  ini menggunakan skala likert. Metode pengujian intrumen data yang digunakan meliputi Uji validitas dengan menggunakan teknik korelasi Product Moment Pearson, Uji reliabilitas dengan metode Croanbach Alpha. Uji asumsi klasik dengan uji normalitas dan uji heteroskedasistas. Metode analisis data dengan analisis  regresi  linier  berganda. Hasil penelitian menunjukan bahwa job description)  dan kepuasan kerja PT Sinarmas Multifinance Kabupaten Lahat mempunyai pengaruh sebesar 76 % terhadap peningkatan produktivitas kerja karyawan. Hipotesis pertama (H1) diterima job description berpengaruh positif terhadap produktivitas kerja dengan nilai ","PeriodicalId":90658,"journal":{"name":"Multimodal brain image analysis : second International Workshop, MBIA 2012, held in conjunction with MICCAI 2012, Nice, France, October 1-5, 2012 : proceedings. MBIA (Workshop) (2nd : 2012 : Nice, France)","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90523763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}