PENGARUH E-COMMERCE, PENGETAHUAN AKUNTANSI DAN BUDAYA ORGANISASI TERHADAP KINERJA UMKM DI KOTA MALANG

This research was conducted to determine the effect of E-Commerce, Accounting Knowledge and Organizational Culture on the Performance of Micro, Small and Medium Enterprises in Malang. The method used is explanatory research. It is a research method that intends to explain the position of the variables studied and the influence between one variable. with other variables, and the data source used is primary data, namely by distributing linkert scale questionnaires to owners / managers of Micro, Small and Medium Enterprises in Malang City. The sample calculation in this study used the Slovin formula which resulted in 99 respondents. The results of this study are the variables of e-commerce, accounting knowledge and organizational culture have a simultaneous and partial effect on the performance of micro, small and medium enterprisesKeywords: The influence of e-commerce, accounting knowledge and organizational culture and the performance of Micro, Small and Medium Enterprises

Analysis of the Effect of Current Ratio (CR), Return on Assets (RoA), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Stock Price (Empirical Study on Lq45 Companies Listed on the Indonesia Stock Exchange for the 2017-2020 Period)

Investments are made with the aim of obtaining profits as expected. Therefore, to achieve this goal the company must increase the value of the company. This study aims to determine the effect of financial ratios represented by Current Ratio (CR), Return On Assets (ROA), Debt to Equity (DER) and Net Profit Margin (NPM) on stock prices. The sample selection method in this study was purposive sampling method and obtained 26 companies as research samples. The results showed that the Current Ratio (CR) and Net Profit Margin (NPM) had an effect on stock prices. Meanwhile, Return on Assets (ROA) and Debt to Equity (DER) have no effect on stock prices. Keywords: current ratio, return on assets, debt to equity, net profit margin, stock pric

Optimizing Personal Data Protection in Indonesia: Lesson Learned from China, South Korea, and Singapore

Industrial revolution 4.0 offers both opportunities and challenges to all countries, including Indonesia. Personal data protection is necessary to encourage digital innovation. The existing regulation relating to personal data in Indonesia does not give sufficient protection especially with regard to the use of artificial intelligence and therefore is inadequate to encourage digital economic development. This paper aims to explore the importance of strong data protection regulation in Indonesia. This normative legal research employs comparative approach. Comparative study was made upon the development of personal data protection regulation in China, South Korea and Singapore. The study shows that these countries provide good lesson for Indonesia to learn in developing personal data protection regulation

Sistem Informasi Akuntansi: Perancangan, Proses, dan Penerapan

Salah satu kunci utama keberhasilan setiap perusahaan adalah tersedianya informasi akuntansi yang akurat, andal, tepat waktu, dan terpecaya. Informasi semacam ini hanya bias dihasilkan melalui sitem informasi akuntansi yang sistematis, komprehensif, dan tentu saja bertumpu pada standar pelaporan yang berlaku, buku ini ditulis dalam rangka mengisi kekosongan beruapa relative langkanya buku system informasi akuntansi yang praktis namu tidak melupakan prinsip-prinsip akuntansi. Bahasan system informasi akuntansi tidak hanya terbatas pada perancangan dokumen dan pengendalian, namun juga mengulas cara mencatat dokumen kedalam lembar kerja Microsoft Excel sedemikian rupa sehingga data-data yang telah direkam dalam dokumentasi transaksi dapat dikonversi menjadi informasi pendukung pengambilan keputusan manajemen. Ilustrasi berupa contoh-contoh aplikasi juga disertakan guna memperjelaskan keterkaitan antar dokumen dengan pencatatn serta laporan keuangan. Dengan demikian, buku berjudul Sistem Informasi Akuntansi : perancangan, proses dan penerapan ini cocok bagi mereka yang berminat dan berkepentingan dengan seluk-beluk system informasi akuntansi. Target pembaca buku ini adalah kalangan akademisi, mahasiswa dan praktisi bisnis

LOW BIRTH WEIGHT AND IMMUNIZATIONS STATUS: RISK FACTORS OF ACUTE RESPIRATORY INFECTION IN CHILDREN 2-5 YEARS

Background: Acute Respiratory Infection (ARI) is one of the most important causes of morbidity and mortality in children under five years old (toddlers) worldwide, especially in developing countries. ARI is an acute upper or lower respiratory tract disease that occurs acutely, usually transmitted with mild to lethal symptoms. Various risk factors cause a high incidence of ARI cases in infants, including low birth weight (LBW) and incomplete immunization. Children aged 2-5 years are expected to have received basic immunizations and complete tests according to age to have a stronger immunity to ARI than children aged less than two years. Objective: To determine the relationship of LBW and immunization history with ARI events in children aged 2-5 years.Methods: This is an analytic observational study with a cross-sectional design using 31 samples of ARI and non-ARI pediatric patients treated at the PKU Muhammadiyah Hospital Surakarta. Samples were determined using a purposive technique - meaning that samples were taken according to specific criteria. The population was pediatric patients aged 2-5 years diagnosed with ARI: common cold, nasopharyngitis, tonsillitis, laryngitis, bronchitis, bronchiolitis, pneumonia, and SARS. This study's study populations are pediatric patients aged 2-5 years who were outpatient at PKU Muhammadiyah Hospital Surakarta in December 2019. Therefore, the number of samples is calculated using the Sample Formula for Study Groups with Different Sample Sizes, and data was taken employing a patient's parent interview.Results: There were 31 patients with details of 17 ARI and 14 non-ARI. Fisher's test showed there was no relationship between LBW and ARI (p-value = 0.597, p> 0.05 and Prevalence Ratio = 1.286). And there was no significant relationship between the history of immunization with ARI (p-value = 0.287, p> 0.05 and Prevalence Ratio = 2.5).Conclusions: There is no significant relationship between LBW and immunization history with ARI in children aged 2-5 years

Penertiban Pelanggaran Pedagang Kaki Lima Oleh Satpol Pp Di Kabupaten Pacitan : Analisis Berdasarkan Peraturan Daerah Kabupaten Pacitan Nomor 14 Tahun 2011 Tentang Pengaturan Dan Pemberdayaan Pedagang Kaki Lima

Street vendors (PKL) are a type of informal sector business, the largest trading group in society, although the group of street vendors consists of economically weak groups and structurally occupies the lowest position in Indonesia's economic strata. The large number of street vendors today can cause new problems due to violations. The forms of violations committed by street vendors in Pacitan Regency include issues of cleanliness and use of sidewalks. Violations by streetvendors arise because of ignorance and lack of understanding on the part of the publicregarding the existence of Regional Regulations that were made and the lack of awareness to maintain order and comfort in existing public places. The legal basis for controlling street vendors in Pacitan Regency is contained in the Pacitan Regency Regional Regulation Number 14 of 2011 concerning Regulation and Empowerment ofStreet Vendors. The purpose of this study was to find out the analysis of the agreement system for controlling violations of street vendors by Satpol PP in Pacitan Regency andwhether they are in accordance with the facts on the ground or not and to find out the control of street vendors who sell around Pacitan Regency Square. The research method used is an empirical research method or called field research, namely studying the applicable legal provisions and what actually happens in society. From the results of the study, the agreement system carried out between the Satpol PP and street vendors for controlling violations by street vendors uses a letter of agreement agreed upon by both parties containing that the street vendors promise not to commit any more violations. Meanwhile, the control carried out by Satpol PP in the context of controlling violationsof street vendors is carried out directly to the field by means of non-judicial repressive and preventive measures

Pengawasan Pemerintah Daerah Klaten Terhadap Pelaksanaan Tanggung Jawab Sosial Perusahaan Program Pengelolaan Sampah dan Peduli Disabilitas Pada PT. Tirta Investama-Pabrik Klaten (Analisis Berdasarkan Peraturan Daerah Kabupaten Klaten Nomor 9 Tahun 2014 Tentang Tanggung Jawab Sosial dan Lingkungan Perusahaan)

Corporate Social Responsibility (CSR) is an obligation for every company in the form of a company which is regulated in Article 74 of Law no. 40 of 2007 concerning Limited Liability Companies. The company in its operations does not only focus on its goals only to earn profits but also must pay attention to the surrounding community where the company is located, so that the company also has a responsibility to its social environment which is known as Corporate Social Responsibility (CSR). . In its implementation, the CSR program cannot be separated from supervision both internally and externally, which regarding self-monitoring, there are no general regulations that specifically regulate supervision in the implementation of the company's CSR program. In this research, the method used is normative-juridical empirical method, which in this study not only examines data from the literature but also examines data on events that actually occurred through observation, interviews, and so on. The purpose of this study is to find out about the supervision of the Regional Government and the legal responsibility for implementing CSR programs, especially the waste management and disability care programs carried out by PT. Tirta Investama-Klaten Factory. The method used is analytical descriptive using primary data, namely data obtained directly or field studies and also secondary data, namely data obtained from literature review which is then analyzed with regulations, theories and opinions of relevant experts so that conclusions are obtained regarding supervision in program implementation. Corporate CSR at PT. Tirta Investama-Klaten Factory. The results of this study are related to the supervision of the Klaten local government in implementing PT Tirta Investama's CSR program carried out directly and through reports every 3 months, in practice PT Tirta Investama has been orderly and in accordance with regulations in implementing its CSR program. Besides that, in terms of imposing sanctions on the Klaten area itself, there are no companies that have been given sanctions related to the implementation of the CSR program because the companies in the Klaten area have carried out their obligations in accordance with applicable regulations

Kecernaan Pakan dan Pertumbuhan Ikan Patin Pangasius hypopthalmus yang Diberi Tepung dan Ekstrak Daun Kayu Manis Cinnamomum burmannii

This research was conducted to evaluate the digestibility and growth performance of catfish Pangasius hypopthalmus fed on Cinnamomum burmannii leaf powder and extract. Ten catfish with an average body weight of 0.02 ± 11.24 g were stocked into the 40 × 50 × 35 cm aquarium. Fish were fed on the diet contained of 0.1% cinnamon extract, 1% cinnamon powder and without cinnamon leaf. Fish were fed on those diets at satiation with times a day. Fish were cultured for 60 days. The results showed the bacterial total number in the gut of fish fed diet contained 0.1% cinnamon leaf extract was 7.8 x 107 cfu/g, greater than other treatments. Protein digestibility in 0.1% cinnamon extract increase 4.12% and body protein 58.72%. The whole body of fish fed on cinnamon leaf extract contained higher protein and lower fat. There was no different result in the growth of catfis