UPAYA PEMERINTAH JEPANG DALAM MENINGKATKAN ANGKA KELAHIRAN: STUDI PERBANDINGAN ANTAR REZIM

This comparative research compares Government of Japan's efforts in raising their low birthrates between Shinzo Abe’s Cabinet and Fumio Kishida’s Cabinet. This research will provide background on this issue such as the causes of Japan's declining birthrates, and their development which raises the urgency for Japan's Government to resolve this issue as soon as possible. Considering the recency of Fumio Kishida's period as the Prime Minister and the similarities of his efforts with Shinzo Abe’s, a question arose regarding how do the Government of Japan's efforts in raising the low birthrates go under the leadership of Fumio Kishida in comparison to Shinzo Abe’s leadership. Through the descriptive qualitative research method by Miles and Huberman, and public policy theory, this research have discovered a few similarities between both cabinets’ efforts such as their efforts to strengthen the economic power of the Japanese people and their efforts on changing the working culture in Japan. Meanwhile, the differences between their efforts are shown through their differing treatment towards Japan’s childcare industry and also the formation of a new government department focusing on children during Kishida’s era. These differences can be explained by the different approaches and attitudes between them on this issu

ANALISIS KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2020

Tujuan dari penelitian ini adalah untuk mengevaluasi, untuk periode 2016-2020, bagaimana pengaruh rasio keuangan, rasio likuiditas, solvabilitas, dan profitabilitas mempengaruhi kinerja keuangan perusahaan properti dan real estat di Indonesia. Terdapat 79 perusahaan properti dan real estate yang menjadi populasi penelitian. Penelitian ini menggunakan pendekatan purposive sampling untuk mengumpulkan sampel, dan sebagai hasilnya, 11 perusahaan sampel diperoleh selama periode pengamatan tiga tahun (2016-2020). Analisis statistik deskriptif dan analisis regresi berganda digunakan dalam proses pemeriksaan data ini. Temuan menunjukkan bahwa pengaruh rasio keuangan, rasio likuiditas, solvabilitas, dan profitabilitas berpengaruh terhadap kinerja keuangan perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Temuan juga menunjukkan bahwa pengaruh rasio keuangan secara simultan berpengaruh terhadap kinerja keuangan, sedangkan pengaruh rasio likuiditas secara parsial tidak berpengaruh positif terhadap kinerja keuangan, sedangkan pengaruh solvabilitas dan profitabilitas berpengaruh positif terhadap kinerja keuangan

THE ROLE OF INFORMATION COMMUNICATION TECHNOLOGY ON ORGANIZATIONAL ABILITY, MARKET ENVIRONMENT AND FINANCIAL PERFORMANCE

The purpose of this study to test the role of the Information Communication of Technology (ICT) innovation on the relationship between organizational capabilities, and the market environment against company performance. There are still a few studies that connect between the ability of the organization and the market environment through the role of ICT to improve the company's performance into motivation in this study. This research was conducted on MSMEs in Palembang City. This research is quantitative, using primary data obtained through the deployment of the questionnaire, using the purposive sampling method. Then the data was analyzed using Smart-Pls help to test the effect of mediation. The results of the analysis show the ability of the organization influence the adoption of ICT, and the market environment has also influenced the adoption of ICT. In addition, the role of ICT is able to become a liaison between organizational capabilities, and market environment on company performance

Correlation between Health Perception, Body Image, and Eating Habits in High School Students

Background: Mental disorders, including eating disorders, mostly begin during youth. Moreover, negative body image is found to cause unhealthy eating habits in the context of several cross-cultural settings. This study aimed to examine the correlation between health perception and body image with eating habitsamong high school students.Methods: A structured, anonymous questionnaire was distributed to students of a private high school in Bandung, Indonesia in June-October 2014. The questionnaire included questions about health perception, body image, eating habits, body weight and height, and also other demographic parameters. The school was selected as the study object through purposive sampling, and 140 high school students (72 male and 68 female) were ramdomly selected.Results: Male and female did not show considerable differences in health perceptions. Out of 13 statements, 12 statements of male respondents showed better body image than female. While in eating habits statements, female respondents seemed to maintain healthier eating habits than male respondents. No significant correlation was observed between body image and eating habits (r=-0.015, p=0.858). There was significant correlation between health perception and eating habits (r=0.374, p<0.001). Correlation between sex andeating habits was found (p=0.020), there was not significant relationship between eating habits and Body Mass Index (BMI) (p=0.368).Conclusions: The negative relationship between body image and eating habits is not significant. However there was a significant positive relationship between health perception and eating habits. Furthermore, there was correlation between sex and eating habits, while the positive relationship between eating habits and BMI was still not found. [AMJ.2016;3(2):216–21]DOI: 10.15850/amj.v3n2.77

PELATIHAN PEMBUATAN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA KERAJINAN SONGKET MAYANG PALEMBANG

Pengelolaan keuangan sangatlah penting bagi setiap orang. Dengan adanya manajemen pengelolaan keuangan yang baik akan membawa dampak yang baik dimasa depan. Pengelolaan keuangan bisa saja dari pencatatan sederhana maupun dengan menggunakan software. Dengan kita mencatat akan menjadi baik dalam hal mengatur keuangan. Setiap yang kita catat akan bisa kita lanjutkan dengan membuat laporan keuangan sederhana maupun menggunakan software ms. office seperti ms. excel. Pembuatan laporan keuangan ini ditujukan agar bisa membuat laporan keuangan sederhana maupun ms. excel. Ada baiknya dengan kemajuan teknologi kita membuat laporan keuangan berbasis ms. excel. Disini kami melakukan pengabdian di Kerajinan Songket Mayang Palembang. Kerajinan Songket Mayang Palembang merupakan salah satu jenis Usaha Mikro, Kecil dan Menengah (UMKM) berbentuk kerajinan songket yang ada di Palembang. Tujuan dilakukannya pengabdian ini untuk mengajarkan kepada pihak Songket Mayang Palembang dalam hal pembuatan laporan keuangan berbasis ms. excel. Diharapkan dengan bisa membuat laporan keuangan berbasis ms. excel, kerajinan songket mayang palembang mampu berkembang dan maju serta bisa mengelola keuangan diera teknologi yang semakin hari semkain berkembang dan maju.Kata kunci: Laporan keuangan, Laporan keuangan berbasis ms. excel, Songket Mayang Palembang, UMKM Kota Palemban

Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia

The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues

PENDAMPINGAN PENGELOLAAN SISTEM PENGENDALIAN MANAJEMEN PADA USAHA PERCETAKAN

Salah satu usaha yang mendorong perekonomian indonesia yaitu usaha mikro kecil dan menengah. Usaha mikro kecil dan menengah disini tidak lepas dari dunia industri kreatif, seperti usaha percetakan. Usaha percetakan yang dulunya menggunakan model konvensional dan sekarang menggunakan digital salah satunya usaha percetakan bonafide yang ada di kota palembang. Faktor-faktor penentu omset sebuah usaha percetakan seperti sistem pengendalian manajemen, kualitas dan strategi pemasaran. Dilihat dari usaha percetakan bonafide terkait kualitas percetakan sama strategi pemasaran sudah maksimal tetapi terkait pengelolaan sistem pengendalian manajemen belum maksimal. Dengan adanya kegiatan pengabdian kepada masyarakat ini salah satu upaya melaksanakan tri darma perguruan tinggi. Kewajiban kami selaku akademis melihat usaha percetakan yang belum maksimal dalam pengelolaan sistem pengendalian manajemen ingin melakukan melakukan pendampingan dengan memberikan materi serta praktik kepada pelaku usaha percetakan bonafide yang ada di kota palembang. Sejauh ini setelah dilaksanakannya pendampingan pengelolaan sistem pengendalian manajemen pada usaha percetakan bonafide jauh lebih baik dari sebelumnya dari sisi sistem pengendalian manajemen. Selain itu juga dari tim percetakan sendiri pada waktu pendampingan hingga selesai aktif dan antusias atas diselenggarakannya kegiatan pengabdian ini.Kata kunci : UMKM, Percetakan Bonafide, Sistem Pengendalian Manajemen, Kota Palembang, 5

SOSIALISASI DAN PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI DI UMKM KERAJINAN SONGKET MAYANG PALEMBANG

Kegiatan Pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan kepada UMKM Sonket Mayang Palembang mengenai bagaimana menentukan dan menghiung Harga Pokok Produksi yang baik dan tepat. Menentukan  Harga  pokok  produksi  mungkin  masih  agak  susah  untuk  para  Pelaku UMKM. Perhitungan dan penentuan harga pokok produksi sangat penting guna mengetahui penghitungan margin penjualan,  penentuan harga jual dan  prediksi laba rugi.  UMKM Kain Songket  selama  ini  belum  melakukan  perhitungan  harga  pokok  produksi  secara  akurat  karena kurangnya  pengetahuan  tentang  ilmu  akuntansi.   Dilakukannya  pelatihan  mengenai perhitungan  harga  pokok  produksi  sesuai  ilmu  akuntansi  diharapkan  dapat  menghasilkan informasi yang  akurat dan dapat digunakan sebagai pertimbangan dalam menentukan harga jual  produk  dengan  lebih  akurat.  Dalam  menghitung  harga  pokok  produk  perlu  diketahui unsur-unsur biaya yang digunakan termasuk sifat dari biaya tersebut baik yang bersifat tetap maupun  yang  bersifat  variable.  Program  pelatihan  yang  diberikan  akan  membantu  pemilik UMKM Kain Songket untuk dapat melakukan perhitungan harga pokok produksi secara akuratyang  nantinya  akan  bermanfaat  menentukan  harga  jual  produk,  memantau  laba  dan  rugi periodic. Rangkaian kegiatan pengabdian ini mulai dari persiapan sampai dilaksanakan kegiatan pelatihan dimulai sejak awal bulan November sampai dengan awal bulan Desember yang meliputi sosialisasi, pendampingan, pelatihan serta evaluasi. Khalayak dari kegiatan pengabdian kepada masyarakat ini adalah pelaku usaha di UMKM Songket Mayang Kata kunci : Perhitungan Harga Pokok Produksi, Harga Jual, Laba Rug

Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung

This study aims to obtain empirical evidence about the effect of competence, independence and objectivity on audit quality. The population in this study were all auditors who worked at the Supreme Audit Agency of the Republic of Indonesia. Researchers took a sample of 60 auditors who is still active. The data used in this study is primary data. The primary data used by the researcher is in the form of a questionnaire using a series of structured questions relating to the problem to be studied and related to the variables to be studied, namely: Competence, Independence, Objectivity and Audit Quality. Data collection techniques carried out in this study using a questionnaire technique. Researchers obtained data by sending a questionnaire via google form to the auditors of the Lampung Representative Audit Board. While the measuring instrument or research instrument used in this research is to use a Likert scale. Processing and analyzing data in this study using the SPSS program which is used to calculate statistical values in the form of descriptive statistical tests, data quality tests, multiple regression tests, classical assumption tests and hypothesis testing. Data analysis using multiple linear regression analysis is used to determine the direction and how much influence the independent variable has on the dependent variable. Based on the results of the study, it was found that competence and objectivity had a significant effect on audit quality, while independence had no significant effect on audit quality

Dampak Ekonomi Makro Terhadap Yield Surat Berharga Negara: Studi Empiris Di Indonesia

The increasing integration of the world economy and the large share of foreign ownership of the Government Securities (SBN), then changes in economic policies in developed countries affect the pressure on financial markets in emerging market countries. This study analyzes the effect of macroeconomic factors on 10-year tenor Government's yields issued by the Government of Indonesia for the period 2012-2017. Using the Vector Error Correction Model (VECM) results in long-term USD/IDR, Oil Price, Credit Default Swap (CDS) are negatively significant, while Brazilian State Bonds (ON Brazil) have a significant positive effect on SBN yield. Based on the analysis of Impulse Response Function (IRF), the shock of yield on ON Brazil, CDS, JIBOR, USD / IDR and US Treasury (UST) responded positively by the yield SBN in each period, but the shock by Oil Price responded negatively by the yield of SBN. The result of Forecast Error Variance Decomposition (FEVD) analysis shows that UST variable is the biggest variable contribution influence to Indonesia SBN yield, followed by CDS and ON Brazil