Business Faculty Research Articles

Increasing the Knowledge of Women Farmer Through Household Counseling on Food Safety in Sumberejo Village, Magelang Regency

Food safety is the condition and effort needed to prevent food from three possible contaminations, namely: biological, chemical and other contamination that can disturb, harm and endanger human health. Sumberejo Village is a Partner of Faculty of Agriculture and Business, Universitas Kristen Satya Wacana. Sumberejo Village has potential resources in the form of vegetables. It is supported by climate and temperature conditions that are suitable for vegetable production. One of the superior commodities produced in Sumberejo Village is beetroot fruit. Processing agricultural products into processed food products is an effort to increase economic value when prices fall or during harvest time. Processing beet tubers into processed products such as cookies, beetroot tea bags, cakes are one way to reduce losses due to falling prices and increase the selling value of beet tubers. Knowledge and safe food processing practices are very necessary in food processing activities. Through food safety education activities, it is hoped that the women farming community in Sumberejo village will be able to process beet tubers in accordance with the concept of food safety. The aim of this Community Service activity is to provide knowledge and understanding of female farmers in Sumberejo Village regarding food safety and efforts to prevent contamination during food processing and producing food that is safe for consumption by the community. Based on the results of implementing safety education activities in Sumberejo Village, it can be concluded that there has been an increase in knowledge about food safety. It can be seen in the results of the questionnaire that knowledge about food safety is important because it concerns health

Analisis Perilaku Pada Mahasiswa Ekonomi Syariah Terhadap Belanja Online

This study aims to analyze the behavior of Sharia Economics students towards online shopping. Online shopping has become an increasingly popular phenomenon among students, including Sharia Economics students, because of the convenience and ease it offers. Data for this study, which employs quantitative research methodologies, was gathered by distributing questionnaires to forty Sharia Economics students at Sultan Maulana Hasanuddin State Islamic University Banten's Faculty of Economics and Islamic Business. The results showed that factors such as ease of access, attractive offers, and various payment methods, including sharia methods, had a significant effect on students' online shopping behavior. In this study, the t table obtained a table number of 4.966 From the data above the sig value. 0.05 < X value (5.520), which means that the behavior analysis variable (X) has a significant effect on the online shopping variable (Y). It can be concluded that there is a significant relationship between the behavior analysis variable (X) and online shopping (Y) with a correlation value (R) of 0.667 This indicates a positive relationship between behavior analysis and online shopping. In addition, the coefficient of determination (R Square) of 0.445 indicates that about 44.5% of the variation in behavior analysis in Islamic economics students on online shopping. Keywords: Online Shopping, Behavior Analysis, Sharia Economics

Differences in levels of knowledge of FSTP students (Faculty of Science, Technology, and Education) and FEB (Faculty of Economics and Business) Muhammadiyah Lamongan University about criteria halal of skincare products

Skincare has become a daily necessity for students especially Muslims, who must pay attention to the halalness of the skincare products used, because it has been regulated in Islam regarding halal and haram consumption. Student knowledge greatly influences halal in the selection of skincare products to be used. This study aims to determine the difference in the level of knowledge of FSTP and FEB students at Muhammadiyah Lamongan University. The research design used is descriptive comparative with purposive sampling technique. Data collection was carried out prospectively, from collecting questionnaire data that met the inclusion and exclusion criteria. The research instrument used was a closed questionnaire consisting of respondents' personal data and statements related to the criteria for halal skincare products. The results obtained from this study are the level of knowledge in the good category at FSTP as much as 60.52% and FEB as much as 76.6%, the sufficient category at FSTP as much as 38.6% and FEB as much as 21.28%, the poor category at FSTP as much as 0 .88% and FEB as much as 1.12%. The data obtained was then processed using SPSS with the Mann Whitney Test and obtained a p-value of 0.063 (> 0.05). In conclusion, there is a significant difference between the level of knowledge of FSTP and FEB regarding the criteria for halal skincare products.

Self-efficacy dan Employability: Peran Mediasi Achievement Motivation pada Mahasiswa Tingkat Akhir yang akan Memasuki Dunia Kerja

This research aims to find the influence of self-efficacy and achievement motivation on employability. This research is causal research with cross-sectional data. The respondents used were 95 final-year students in the Faculty of Economics and Business, Universitas Negeri Padang who were chosen using the cluster proportional random sampling technique. Data collection using a questionnaire with a Likert Scale. The data was then analyzed using SmartPLS 4 software. The results of data processing in this research indicate that: (1) self-efficacy has a positive and significant effect on employability (2) self-efficacy has a positive and significant effect on achievement motivation (3) achievement motivation has a positive and significant effect on employability (4) achievement motivation has a positive and significant effect on employability through achievement motivation.

New trends and directions in local government finance research: A bibliometric analysis

Local government finance has a critical impact on regional sustainability and governance. This study seeks to conduct comprehensive analyses of evolving trends and future directions in municipal finance research. It aims to address the insufficient longitudinal studies and fragmented understanding of how municipal finance practices and policies evolve by providing systematic evidence on dynamic trends and potential future trajectories. The study employed bibliometric analysis using Scopus and Google Scholar databases and Publish or Perish (PoP) software to analyze literature dynamics and associated topics and research trends and improve understanding of local government financial research. The results show a strong focus on local governance. Key themes included transparency, accountability, and financial sustainability, highlighting the critical need for good governance and fiscal prudence. The promising directions are technology (e-government) and comprehensive actions on the economic side through public-private partnerships and financial sustainability. Critical themes are fiscal stress, budgeting, and local government finance. However, new trends in sustainability, public-private partnerships, financial resilience, municipal bonds, and land finance are emerging as significant research areas. It highlights the field’s adaptability to evolving social and economic conditions. Through a thorough synthesis of these insights, stakeholders are better positioned to gain a deeper understanding of the current landscape of local government finance studies and their broader implications within a constantly changing global environment. AcknowledgmentsThe authors would like to express their sincere gratitude to the Dean of the Faculty of Economics and Business, Hasanuddin University, for their invaluable support and assistance in this research. Their unwavering commitment to advancing academic research and community service has been the key to completing this study.

The Influence of Lifestyle and Trust in the Use of Shopee Paylater Services on Consumer Behavior in the Maqashid Sharia Perspective (Study on Students of UIN Raden Intan Lampung)

This study aims to investigate the influence of lifestyle and trust in the use of Shopee Paylater services on consumer behavior, taking into account the Maqashid Sharia perspective, especially for students of the Faculty of Economics and Islamic Business at UIN Raden Intan Lampung. This research adopts a quantitative approach through the survey method and the use of questionnaires as a data collection technique. The research sample consisted of 84 students from the class of 2021 who used the Shopee Paylater service, selected through purposive sampling. The data were analyzed using multiple linear regression with the help of SPSS software. The independent variables used in this study include lifestyle (X1) and trust (X2), while consumer behavior (Y) is the dependent variable. The t-test results indicate that both lifestyle and trust individually have a positive and significant influence on consumer behavior. The F test results indicate that lifestyle and trust together have a positive and significant effect on consumer behavior. In the context of Maqashid Sharia, consumption that is carried out not only follows religious teachings, but also provides tangible benefits for individuals and society as a whole.

Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Menabung dengan Pengendalian Diri sebagai Variabel Intervening di Kalangan Mahasiswa

This study aims to determine the effect of financial literacy and lifestyle on saving behavior with self-control as an intervening variable among undergraduate students of the Faculty of Economics and Business at PGRI University Semarang. This research employs a quantitative approach with data collection methods using surveys conducted through questionnaires. The population of this study consists of 1,464 undergraduate students from the Faculty of Economics and Business cohorts 2020-2023. The sampling technique used is purposive sampling, involving 314 respondents from the Management Study Program and the Digital Business Study Program. Data analysis was performed using SEM with the assistance of SmartPLS software. The results of hypothesis testing indicate that financial literacy and lifestyle have a positive and significant effect on saving behavior. Additionally, self-control serves as a mediator in the relationship between financial literacy and lifestyle on saving behavior. Keywords: , , ,

Analisis Interpretasi Pajak Dan Implikasinya Menurut Perspektif Wajib Pajak Orang Pribadi di Fakultas Ekonomi Dan Bisnis Universitas Muslim Nusantara Al-Washliyah Medan

This study seeks to ascertain the perception of Individual Taxpayers on the interpretation of Income Tax, as well as the extent of understanding among Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University, Medan. This study employs descriptive qualitative methodologies, specifically case studies, to gain a comprehensive and in-depth understanding of a specific case. The researcher aims to investigate how Individual Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University Medan interpret taxes and the resulting implications. This research was conducted in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, located in Medan. The number of informants to be interviewed in this research cannot be determined as the sample collection employs a judgment procedure. The data collection methods employed in this research encompass a preliminary survey, a literature review, and field data collection. Qualitative data analysis is conducted through an interactive process that involves data reduction, data presentation, and generating conclusions. The findings of this study indicate that Individual Taxpayers in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, Medan possess a favorable understanding of their responsibility to fulfill their income tax obligations. The comprehension of income tax imposition among individual taxpayers is generally satisfactory, yet there are also persons who express dissent when a portion of their assets is allocated towards tax” payment.

Analysis of the Book "Arab Economics" at the Faculty of Islamic Economics and Business on Ibn Khaldun's Theory

The teaching of Arabic in Islamic universities faces many problems, including the lack of special educational materials and used by each teacher differently, the existing class is few than he had to perform for four skills, the lack of vocabulary to practice the language skill, and in addition to the lack of enthusiasm in learning Arabic only from the Faculty of Arabic Language Teaching only. The aim of this study is to know the objectives, material, method and evaluation of the book "Arab Economic" on the theory of Ibn Khaldun, and this research of the type of qualitative descriptive study, the researcher observed the Arabic book of economics, and the evidence and its sources of objectives, material, method and evaluation in the Arab book of economics, collected books and documents in the style of analysis of the doctrine of Mehlis and Hubermin. It is concluded that Ibn Khaldun's theory towards the goals, material, method and evaluation in this book Arabic economics is: the goal aspect includes improving thinking, improving society and improving spirituality suitable for improving thinking for the community of the Faculty of Economics with good Arabic language and the Holy Quran. In terms of the subject, it includes conversation, vocabulary, grammar and exercises to understand the language like the queen at the Faculty of Economics. In terms of method, it is appropriate to gradually or repetition, discussion and exemplary in the process of teaching economic Arabic writers. In terms of the calendar, it has exercises, exercises and songs to support the acquisition of the four language skills. The final result of this research is that the Arabic book of economics has helped students at the Faculty of Economics and Business to learn the fun Arabic language and train the four skills according to the practice of objectives, material, method and evaluation according to Ibn Khaldun.

The Implementation of Khyar in Online Purchase and in Increasing Costumers Satisfaction

This research aims at encouraging students to implement khyar in online transactions and creating its’ application model in order to obtain costumers satisfaction. The research was initiated due to the development of common online purchase and transactions whose applications are different from that of khyar. This can also potentially cause the business to lose its’ element of spiritual blessings and be susceptible to fraud and loss on the side of the costumers. The crucial issue found in the research is that what students learn at schools or campus in theories are not in line with what the application of kyar in real life. The nature of the research is descriptive and qualitative and its’ object is the implementation of khyar in online purchase and its’ data source is taken from students of the Faculty of Islamic Business and Economy who make online purchase and transactions. The instruments of research are observations, interviews and field records and data tabulation techniques used are editing, descriptions and interpretations. The result of the research shows that the conceptual implementation of the khyar is agreed upon by all of the students except for five of them. There are vendors who sold their products over someone else’s bargain and there are those who denied products return while according to Islam that practice should be allowed under the ruling of khyar.

Investment Choices in the Young Generation: A Behavioral Economics Approach Using Prospect Theory

This study aims to explore the psychological and behavioral factors that influence investment decisions among students of the Faculty of Economics and Business at UNM using the Prospect Theory approach. This research is descriptive and utilizes a quantitative methodology, with the population consisting of students from the Faculty of Economics and Business at UNM. Data were collected using a questionnaire designed based on the principles of Prospect Theory in behavioral economics. The data analysis was conducted using statistical techniques, including descriptive statistical tests, to identify the factors influencing students' investment decisions. The findings reveal that students' financial decision-making behavior is significantly influenced by various psychological factors. The research indicates that students tend to be consistent in their financial decision-making processes, demonstrating a notable influence of behavioral biases. Additionally, the study highlights that common behavioral biases, such as risk aversion and loss aversion, are prevalent among students when making investment decisions. These results emphasize the importance of understanding the psychological aspects of investment choices, suggesting that educational initiatives should focus on improving students' awareness of these biases to foster more informed and rational investment behavior.

Pengaruh Kepemimpinan terhadap Kinerja Karyawan Pada PT. Akebono Brake Astra Indonesia

Leadership on Employee Performance at PT. Akebono Brake Astra Indonesia, Management Study Program, Faculty of Economics and Business, Jayabaya University, under the guidance of Dr. Mustangin Amin, SE., MM. This research aims to find out whether there is an influence between Leadership (XI) on Employee Performance (Y) of PT employees. Akebono Brake Astra Indonesia. The method used in this research is a quantitative method with data collection techniques through questionnaires. The sample used in this research was 53 respondents. The data analysis techniques in this research are validity test, reliability test, correlation coefficient analysis, simple linear regression analysis, t test, and determination correlation analysis using the SPSS 25 program. The research results show that leadership has a positive and significant effect on employee job satisfaction at PT. Akebono Brake Astra Indonesia, where the significant value resulting from processing the t test is 0.000 < 0.05, and the calculated t value is 3.894 > t table 2.008, then Ho is rejected and Ha is accepted, meaning that partially there is a significant influence between leadership variables on employee performance . The results of the coefficient of determination show an R square value of 0.214 or 21.4%, which means that the influence of leadership on employee performance is only 21.4%, while the remaining 78.6% is influenced by other factors not found in this research. Suggestions in this research for PT. Akebono Brake Astra Indonesia is a company that needs to pay more attention to the health of its employees, and companies need to supervise employees in completing work. Keywords: Employee Performance and Leadership.

Pelatihan Akuntansi Dasar untuk Meningkatkan Kompetensi Auditor di KAP Sarastanto dan Rekan Kota Semarang

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

Challenge based learning and sustainability: practical case study applied to the university

Challenge-Based Learning (CBL) is a fully collaborative framework, which impacts on learning processes, while attempting to solve real-world problems and challenges in which students find themselves. The approach is collaborative and hands-on with students working with other students, their teachers, and experts in their communities and around the world to develop deeper knowledge of the topics, to take on and solve challenges, to take action, to share their experiences, and to engage in a global discussion about important issues. Based on the problem that we produce twice as much plastic waste as two decades ago, almost half of which comes from OECD countries, and considering that only 9% is successfully recycled, we propose a programme called "Zero Waste”. The aim of the programme is to know and analyse the problem of recycling within the University of the Basque Country UPV-EHU, specifically within the Faculty of Business and Economics. The first results show a lack of recycling among students and teachers, a lack of organisation of waste containers, as well as a lack of specific containers for recycling.

THE ROLE OF SHARIA AND LITERACY RETURNS ON INTEREST SAVING IN SHARIA BANK (Case study of Economics Faculty Students and Wijaya Putra University Business Surabaya)

This research aims to examine the impact of sharia financial literacy and interest rates on savings in sharia banks among students at the Faculty of Economics and Business, Wijaya Putra University, Surabaya. This research uses a quantitative research approach. The population consists of 676 students who are currently registered at the Wijaya Putra Faculty of Economics and Business. So after calculating using the Slovin Formula, from the total population we obtained a sample of 87 people. Using a Structural Equation Model (SEM) approach, specifically based on Partial Least Squares (PLS), a type of SEM that focuses on components or variance. The results of the research show that Sharia Literacy has a significantly positive effect on Interest in Saving, Returns have an effect but are not significant on Interest in Saving, Sharia Literacy and Returns have an effect but are not significant on Interest in Saving

The Influence of Conflict and Work Stress on Employee Performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency

Nur Aviva Ismar, 2024, "The Effect of Conflict and Work Stress on Employee Performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency." Thesis for the Management Study Program, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Supervisor I M. Hidayat and Supervisor II H. A. Muhiddin Daweng. This research aims to partially and simultaneously examine the influence of conflict and work stress on employee performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency. Researchers distributed questionnaires to 32 employees or officials from Bajiminasa village, Rilau Ale District, Bulukumba Regency as respondents in this research. The analysis technique in this research uses data quality tests, classical assumption tests, multiple linear. regression analysis tests and hypothesis testing through the T test and F test. The results of the research show that: 1.) Partially the Conflict variable has a significant positive effect on Employee Performance at the Village Office Bajiminasa, Rilau Ale District, Bulukumba Regency. 2.) Partially, the Job Stress variable has a significant positive effect on employee performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency. 3.) Simultaneously, the Conflict and Work Stress variables have a significant positive effect on employee performance at the Bajiminasa Village Office, Rilau Ale District, Bulukumba Regency.

Exploring the prevalence of depression, anxiety, and stress among university students in Bangladesh and their determinants

BackgroundDepression, anxiety and stress among university students present a growing global challenge. This study aims to explore the prevalence of depression, anxiety, and stress and identifying their associated factors among university students in Bangladesh. MethodsWe analyzed data of 738 university students collected through a cross-sectional survey. Outcome variables considered were depression, anxiety, and stress levels. Explanatory variables considered were several socio-demographic characteristics. Multinomial logistic regression analysis was employed to explore the association of the outcome variables with explanatory variables. ResultsWe found a notable prevalence of moderate to severe levels of depression, anxiety, and stress among university students in Bangladesh, ranging from 25 % to 71 %. Among students from extended families, there was a 32 % lower likelihood of experiencing moderate depression (relative risk ratio [RRR], 0.68; 95 % confidence interval [CI], 0.47–0.97) and a 35 % lower likelihood of experiencing stress (RRR, 0.65; 95 % CI, 0.44–0.97) compared to their counterparts without depression and stress. Furthermore, students enrolled in the business faculty reported a significantly higher likelihood of stress, with a 2.28 times greater odds (95 % CI, 1.32–3.93) compared to students in the Science and Engineering faculty. ConclusionThis study underscores the pressing necessity for tailored interventions to address the elevated prevalence of depression, anxiety, and stress among university students in Bangladesh. The findings accentuate the importance of recognizing diverse risk factors and implementing mental health support programs.

ANALYSIS OF CAPITAL STRUCTURE AND STICKY COST ON FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

NURSAMSI. 2024. Analysis of Capital Structure and Sticky Costs on the Financial Performance of Companies Listed on the Indonesia Stock Exchange. Undergraduate Thesis. Department of Management, Faculty of Economics and Business, Muhammadiyah University Makassar. Main Supervised Mira and Co-Supervisor Firman Syah. The purpose of this research is a quantitative study aimed at analyzing the impact of capital structure and sticky costs on the financial performance of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The sample for this study was drawn from the financial reports of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The data used in this research is quantitative data obtained from the financial reports of companies from 2018 to 2022, sourced from the respective websites of food and beverage companies listed on the Indonesia Stock Exchange or from the website www.idx.co.id. This study employs secondary data. The research instruments used in this study include descriptive statistical analysis, panel data regression analysis, and hypothesis testing using F-test (Chiw Test) and Hausman Test. From the analysis of Debt To Equity Ratio (DER), it appears that companies may need to consider strategies to manage and reduce their dependence on debt in order to improve their financial structure and reduce long-term financial risks. Additionally, the analysis of Sticky Costs indicates that these costs are becoming increasingly unresponsive to fluctuations in production and sales volume. Furthermore, Return On Assets (ROA) is significant in optimizing financial performance over the study period, although improvement efforts are observed in the final year

ANALISIS JUMLAH MAHASISWA/I BARU DENGAN MENGGUNAKAN REGRESI LINIER SEDERHANA

Student development in recent years has shown a state of improfement. Howefer, event though there has been an incrause, future predictions need to be made to find out the number of students in the following year. This aim is to find out how lacturers and student compare in terms of numbers, provide space for the lecture process and other supporting facilities. In this research, the sampels taken were students from the faculty of economics and digital business from 2019 to 2024. Academic year is the independent variable, and the estimated number of new students is the dependent variable. Furthermore, student data from the faculty of economics and digital business was used. These students are divided into two study programs, namely entrepreneurship and digital business. The results of this research show that the prediction for entrepreneurship study program students is 4.52, and the digital business study is 7.76, which allows us to identify new students in the future.

Custom-Trained Large Language Models as Open Educational Resources: An Exploratory Research of a Business Management Educational Chatbot in Croatia and Bosnia and Herzegovina

This paper explores the contribution of custom-trained Large Language Models (LLMs) to developing Open Education Resources (OERs) in higher education. Our empirical analysis is based on the case of a custom LLM specialized for teaching business management in higher education. This custom LLM has been conceptualized as a virtual teaching companion, aimed to serve as an OER, and trained using the authors’ licensed educational materials. It has been designed without coding or specialized machine learning tools using the commercially available ChatGPT Plus tool and a third-party Artificial Intelligence (AI) chatbot delivery service. This new breed of AI tools has the potential for wide implementation, as they can be designed by faculty using only conventional LLM prompting techniques in plain English. This paper focuses on the opportunities for custom-trained LLMs to create Open Educational Resources (OERs) and democratize academic teaching and learning. Our approach to AI chatbot evaluation is based on a mixed-mode approach, combining a qualitative analysis of expert opinions with a subsequent (quantitative) student survey. We have collected and analyzed responses from four subject experts and 204 business students at the Faculty of Economics, Business and Tourism Split (Croatia) and Faculty of Economics Mostar (Bosnia and Herzegovina). We used thematic analysis in the qualitative segment of our research. In the quantitative segment of empirical research, we used statistical methods and the SPSS 25 software package to analyze student responses to the modified BUS-15 questionnaire. Research results show that students positively evaluate the business management learning chatbot and consider it useful and responsive. However, interviewed experts raised concerns about the adequacy of chatbot answers to complex queries. They suggested that the custom-trained LLM lags behind the generic LLMs (such as ChatGPT, Gemini, and others). These findings suggest that custom LLMs might be useful tools for developing OERs in higher education. However, their training data, conversational capabilities, technical execution, and response speed must be monitored and improved. Since this research presents a novelty in the extant literature on AI in education, it requires further research on custom GPTs in education, including their use in multiple academic disciplines and contexts.