Repository UASN

Discipline, Innovation, and Work Environment were examined in this study to see how they affected employee performance at the Simalungun District Forest Service. The study's participants and sample were Dinas Kehutanan Kabupaten Simalungun's State Civil Servant (ASN) employees, and questionnaires were distributed to up to 106 of them using quantitative methods and data collection procedures. Work environment, discipline, and innovation are the dependent and independent factors, respectively (Employee Performance). The Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test) and Hypothesis Testing are both used to assess testing instruments' validity and reliability (Coefficient of Determination R2, F test, t-test). Fcount>Ftable (2.533> 2.30), according to this study, indicates that the independent variable (X) has an impact on the dependent variable (Y). The discipline variable (X1) has only a little effect on employee performance when the tcount ttable is (1.5081.983). (Y). A partial absence of influence on employee performance (Y) is found for the innovation variable (X2) when the value is set to tcountttable (-0.9541.983). Work environment (X3) has just a limited impact on employee performance (Y) when using tcountttable (- 1.8631.983). Keywords: Discipline; innovation; the workplace; employee performance; analysis tools; and hypotheses

The primary objective of this research is to measure the information asymmetry before, during, and after earnings announcements and how it relates to the drift in post-earnings announcements over an extended period. The study uses the bid-ask spread as an information asymmetry proxy and employs a market model to assess daily data on Indonesia’s equity market before, during, and after the earnings announcement. Data were analyzed using the t test and least squares regression. The study provides empirical evidence showing that the bid-ask spread increases significantly before the earnings announcement, indicating information uncertainties between sellers and buyers. The findings show that the market reacts to accounting information indicated by a significantly reduced bid-ask spread soon after the market digests the information, following the concept of semi-strong market efficiency. The study shows a cumulative abnormal return and bid-ask spread strongly correlated a few days following earnings. However, the analysis found no long-term association between bid-ask spread and post-earnings announcement drift. The study found that stock market sellers and buyers use accounting data to set prices and that earnings releases reduce the bid-ask difference. The study suggests that the market regulator supports timely disclosure of this information.

The article is related to the student representation at junior high school to explain the relation and difficulty in understanding the concept of math.  The result on the field indicated that can often do the math exercise but they don’t understand about that. When the students were asked to give explanation  of their answer, the students felt anxious in giving the answers. Looking at the problem, there must be awareness of the teacher with the real activities in a habitual  situation to fix the students difficulties to understand the concept of math. However, teachers have to prepare the proper action to deal with problem one real action  in the habitual situation to solve the problem is classroom action research. Multi representation strategy (SMR) is an alternative of classroom action research. By doing SMR, students can build their confidence through the types of chosen representation.   Students felt appreciated, and understood, because the teachers appreciated their ideas, although they are simple (informal) but they can be taken into formal. So, the students don’t lose their confidence in giving their ideas. This is issue that must be considered by the stakeholders and teachers.

This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538 gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor

The use of Artificial Intelligence (AI) and Big Data has become a major catalyst for innovation in various sectors. This literature review aims to identify the latest development trends in the integration of these two technologies, explore their implications for the industrial and social landscape, and analyze the accompanying ethical and technical challenges. The method used is a systematic narrative review, reviewing scientific articles published between 2020 and 2025. This comprehensive literature review analyzes the latest trends and challenges in the integration of Artificial Intelligence (AI) and Big Data. This research confirms that the convergence of these two technologies is a transformative force driving innovation. Key findings demonstrate a technical trend toward efficiency- and privacy-focused architectures, with Edge Computing and Federated Learning becoming crucial for real-time Big Data processing and data regulatory compliance. However, this progress is offset by serious ethical and security challenges. Key issues identified include algorithmic bias exacerbated by Big Data, black-box problems in AI models, and vulnerability to Adversarial Attacks. The review concludes that realizing the full potential of AI and Big Data depends on strong governance and clear ethics. Therefore, future research is recommended to focus on developing practical Explainable AI (XAI) methodologies and cyberdefense mechanisms to ensure responsible and secure technology implementation.  Keywords: Artificial Intelligence, Big Data, Edge Computing, Federated Learning, Algorithmic Bias, AI Ethics.

The purpose of this study is to analyse the effects of company size, auditor’s quality, profitability and liquidity on going concern opinion of the service companies listed on Indonesia Stock Exchange in the period of 2016 to 2018.This study is a quantitative research with causal comparative method and used secondary data. The population in this study covers all sectors of the service companies listed on Indonesia Stock Exchange which amounted 417 companies. There are 33 (thirty three) companies used as samples in this study, with the purposive sampling as the sampling technique and logistic regression for the data analysis. The results of this study indicates that auditor’s quality and liquidity have negative effect and significant on acceptance of going concern opinion with the significance level are 0,014 and 0,010. Meanwhile, company size has positive effect but not significant and profitability has negative effect but not significant to the acceptance of going concern opinion with the significance level are 0,555 and 0,431. And simultaneously independent variables such as company size, auditor’s quality, profitability, and liquidity are all having significant affect on dependent variable which is going concern opinion with the significance level of 88% with the rest of 12% affected by other variables apart from the research. Keywords : opinion going concern, logistic regression analysis, company size, auditor’s quality, profitability, liquidity.

Financial statements are very important information obtained in a company. These financial statements are used as a tool to measure the company's financial performance. The company's financial performance can be measured using ratios. The financial ratios used by the author are liquidity ratio, solvency ratio and profitability ratio. The ratio will determine the company's financial condition in making decisions. Quantitative methods are data in the form of numbers that can be calculated. In this study, the data that the author uses is data from processed results which are financial statement data from 2019-2021. So that from the results of this study, the author can provide input on the financial ratios used and provide additional and suggestions in making decisions. Keywords: Financial Statement Analysis, Financial Performance, Liquidity Ratio, Solvency Ratio, Profitability Ratio

This proposal was formed to provide an understanding of the government's role in dealing with COVID - 19 and assist SME actors in utilizing existing resources to improve the economy both for themselves and for the country of Indonesia. The government pays special attention to SMEs because the role of SMEs is effective in increasing the pace of the Indonesian economy, so it is hoped that SMEs can adapt to Era Society 5.0 and be able to utilize technology in developing their businesses. The implication in this community service is that SMEs are a ble to play a role in maintaining and improving the country's economy and also the role of the government to maintain the existence of SMEs during COVID19. Keywords: SMEs, economy, COVID19, government

This study aims to determine the factors that cause the company's ability to earn profits as measured by economic profitability as the dependent variable in obtaining profits as measured by economic profitability as the level of liquidity, leverage, and the level of company activity as independent variables are these factors. Data is collected based on financial report data from 2016 to 2021 (quarter 3), and using multiple regression analysis. The research' findings reveal that the company's liquidity, leverage, and amount of activity have only a little impact on its economic performance. Simultaneously, liquidity, leverage, or activity level have no impact on a company's economic performance. While the coefficient of determination is 2.5 percent, it shows the extent of the effect of liquidity, leverage, and the amount of corporate activity in determining the economic profitability of PT Indika Energy, Tbk. Keywords : Liquidity, leverage, activity level and company's economic profitability.

This study discusses the entrepreneurial spirit of students for 2 study programs, namely S1-Accounting and S1-Management Faculty of Economics and Business with a research sample of 168 students for the two study programs. given in odd semester (V) only, while for S1 Management study program apart from Entrepreneurship, Business Planning courses are also given (the new curriculum has been changed to the Entrepreneurial Business Creation course) in odd semester. Based on these problems, the purpose of this study was to find out the entrepreneurial spirit of students in the two Faculty of Economics and Business study programs, namely: 1). Analyzing the comparison of personal attitudes in students of the Bachelor of Accounting and Management study programs, 2). Analyzing the comparison of subjective forms in students of the Bachelor of Accounting and Management study programs, 3). Analyzing the comparison of perceived behavioral control in students of the Bachelor of Accounting and Management study programs and 4). Analyzing the comparison of entrepreneurial intentions in students of the Bachelor of Accounting and Management study programs. This research was carried out in the odd semester of the 2022/2023 academic year, and the type of research used was descriptive research, using a survey method with a quantitative research approach. This type of research is descriptive research with a survey method. The results of the study used the Mann-Whitney test analysis, namely that there were significant differences between personal attitudes, perceived behavioral control and entrepreneurial intention, in students of S1-Accounting and S1-Management study programs because they had a p-value <0.05, while for subjective norms in S1-Accounting and S1-Management study program students did not show a significant difference because they had a p-value > 0.05.

Pengaruh pendidikan kewirausahan selama ini telah dipertimbangkan sebagai salah satu faktor penting untuk menumbuhkan dan mengembangkan hasrat, jiwa dan perilaku berwirausaha di kalangan generasi muda. Sikap, perilaku dan pengetahuan mereka tentang kewirausahaan akan membentuk kecendrungan mereka untuk menjadi pelaku usaha yang tentu saja membuka lapangan kerja di masa yang akan datang. Seseorang mempunyai alasan untuk menjadi wirausaha karena adanya faktor-faktor yang menumbuhkan niat pada dirinya.Tujuan penelitian ini untuk mengetahui intensi mahasiswa Fakultas Ekonomi dan Bisnis UKI dalam berwirausaha dan faktor-faktor yang mempengaruhinya. Penelitian dilakukan terhadap 95 mahasiswa prodi Manajemen FEBUKI dan dianalisis dengan menggunakan Analisis Faktor. Hasil penelitian menunjukkan terdapat lima faktor yang mempengaruhi intensi kewirausahaan mahasiswa Prodi S1- Manajemen FEB UKI yaitu variabel Percieved Behavior Control (X3) yang mempunyai loading factor tertinggi sebesar 0,878, selanjutnya variabel Attitude Toward Entrepreneur (X1) dengan loading factor sebesar 0,858, variabel Subjective norms (X2) dengan loading factor sebesar 0,799, variabel pendidikan/ pelatihan kewirausahaan (X5) dengan loading factor sebesar 0,774, dan variabel lingkungan keluarga (X4) dengan loading factor sebesar 0,740 dengan nilai eigenvalue sebesar 3,291 dan varian sebesar 65,811%, sisanya faktor lain yang memiliki nilai varian sebesar 34.189%. Saran dalam penelitian ini adalah perlu adanya peningkatan pendidikan/pelatihan kewirausahaan agar banyak mahasiswa yang tertarik dan berniat menjadi wirausaha. Katakunci : pendidikan kewirausahaan, kewirausahaan. / The influence of entrepreneurship education has been considered as one of the important factors to grow and develop entrepreneurial passion, spirit and behavior among the younger generation. Their attitudes, behavior and knowledge about entrepreneurship will shape their tendency to become businessmen which of course will open up job opportunities in the future. People have reasons to become an entrepreneur because of the factors that foster intention in him. The purpose of this study was to determine the intentions of Faculty of Economics and Business UKI students in entrepreneurship and factors that influence it. The study was conducted on 95 students of FEBUKI Management Study Program and analyzed using Factor Analysis. The results showed that there were five factors that influenced the entrepreneurial intentions of students of the S1-Management Study Program FEB UKI, namely the Percieved Behavior Control (X3) variable which had the highest loading factor of 0.878, then the Attitude Toward Entrepreneur variable (X1) with a loading factor of 0.858, the Subjective norms variable. (X2) with a loading factor of 0.799, the variable of entrepreneurship education/training (X5) with a loading factor of 0.774, and the family environment variable (X4) with a loading factor of 0.740 with an eigenvalue of 3.291 and a variance of 65.811%, the rest of the other factors that has a variance value of 34,189%. Suggestions in this research is the need for an increase in entrepreneurship education/training so that many students are interested and intend to become entrepreneurs. Keywords: entrepreneurship education, entrepreneurship

According to experts, there were 2 factors that influence a person in entrepreneurship, internal factors, including demographics (age, experience, education), personality, motivation, and external factors, including family environment (interaction in the family and socio-economic conditions) and work environment. Therefore, the role of universities is needed to provide information, knowledge, understanding of entrepreneurship, and provide a forum for students to become entrepreneurs. This study aims to analyze the relationship between philosophy of life, personal characteristic and entrepreneurial competencies of FEBUKI students. Data were analyze using Rank Spearman correlation and Pearson Product Moment. The results showed that there was positive and partially significant correlation between Philosophy of Life and Entrepreneurship Competencies, amounting to 0.677, there was a positive and significant relationship between personal characteristics and entrepreneurial competencies of 0.696 and there was a simultaneous relationship between Philosophy of Life and Personal Characteristics with Entrepreneurship Competencies of FEBUKI Students of 0.597. Keywords: philosophy of life, personal characteristics, entrepreneurial competencies