FLIGHT CREW FATIGUE AND THE EFFECT ON AIRLINE BUSINESS

The paper discusses previous studies on the effect of fatigue among flight crews and their effect on airline businesses. Fatigue is a major concern in flight operations as many reports were issued on this problem among flight crew. The long flight duration requires them to travel several time zones, which leads to fatigue. Furthermore, the change of time zones could also lead to the occurrence of jet lag and subsequently causes fatigue too. Fatigue can occur during and after the travelling period, and it takes a while to recover from it. This study aims to observe the effects of fatigue experienced by flight crew. The results show that fatigue causes many health problems such as an increase in cancer risk, depression, mental illness and miscarriage. Additionally, fatigue reduces one's work productivity as working in a tired state reduces work performance. Furthermore, fatigue also leads to other problems such as anger, anxiety, stress and job dissatisfaction. With the studies conducted on the issue of fatigue, airlines should take appropriate actions to minimise or solve the problem to ensure that fatigue problem will not affect flight crew performance and the airline business.

IMPACT COVID-19 TERHADAP RENTABILITAS BANK PERKREDITAN RAKYAT KONVENSIONAL DI KABUPATEN SUKOHARJO

The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio. on Assets) as the dependent variable on conventional rural banks in Sukoharjo district. The study population was 16 BPR registered with the Financial Services Authority. From this population, 12 samples were taken that met the criteria of the purposive sampling technique. The object of research is the BPR quarterly financial reports for 2019-2020, which consist of 4 quarters in 2019 and 3 quarters in 2020. Data collection techniques use indirect observation, which is to collect financial report data through the official website www.ojk.go.id. Quantitative methods with secondary data are the methods used in research. Data analysis used multiple linear regression with SPSS 19 application. This study resulted that the NPL, LDR, and NIM variables partially did not have a significant effect on ROA, while BOPO partially had a significant effect on ROA. However, if simultaneously the four independent variables have a significant effect on ROA.

PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

SISTEM INFORMASI AKUNTANSI PADA KINERJA USAHA KECIL MENENGAH

The performance of Small and Medium Enterprises (UKM) is the overall success achieved by SMEs, which can be seen from the increase in sales, increase in profit, increase in working capital, and increase in operating profit. It is so important the performance of UKM for the survival of UKM. Therefore, this study examines the performance of SMEs in Kudus Regency with the research population being all SMEs in Kudus Regency. The sampling technique used in this study was purposive sampling technique with a total sample of 94 respondents who can be processed. The data analysis technique used is multiple regression analysis techniques. The results showed that: 1). Understanding of accounting information, application of information systems, entrepreneurial skills do not affect the performance of SMEs, 2). Accounting knowledge has a positive effect on the performance of SMEs.

BRAND EXPERIENCE UNTUK MEMPREDIKSI BRAND ATTITUDE PADA KONSUMEN SPORTING BRAND

The purpose of this research is to examine whether 1a) sensory brand experience, 1b) affective brand experience, and 1c) behavioral brand experience can predict behavioral brand attitude. 2a) sensory brand experience, 2b) affective brand experience, and 2c) behavioral brand experience can predict cognitive brand attitude. 3a) sensory brand experience, 3b) affective brand experience, and 3c) behavioral brand experience can predict affective brand attitude. Sample was selected using convenience sampling method and data were collected using online questionnaire. In total 260 participants responded the survey. The result of this study indicate that sensory brand experience can’t predict positively behavioral brand attitude. Affective brand experience can predict positively behavioral brand attitude. Behavioral brand experience can predict positively behavioral brand attitude. Sensory brand experience can predict positively cognitive brand attitude. Affective brand experience can predict positively cognitive brand attitude. Behavioral brand experience can predict positively cognitive brand attitude. Sensory brand experience can’t predict positively affective brand attitude. Affective brand experience can predict positively affective brand attitude. Behavioral brand experience can predict positively affective brand attitude.

ENTERTAINMENT, INFOMATIVENESS, CREDIBILITY, ATTITUDES TERHADAP PURCHASE INTENTION PADA SUBSCRIBER CHANNEL YOUTUBE

The purpose of this study was to determine the effect of entertainment, informativeness, credibility, and attitudes towards purchasing intentions of Deddy Corbuzier's YouTube channel viewers for products advertised in YouTube podcasts. The sampling technique used purposive sampling using a sample of 212 respondents whose data were processed using SmartPLS 3.0 and IBM SPSS 25. The results showed that all variables (entertainment, informativeness, credibility, and attitude) had a significant effect on purchase intentions.

PENDEKATAN PSIKOLOGIS DALAM MENDAPATKAN KEPERCAYAAN KONSUMEN DARI KEGAGALAN PELAYANAN

The purpose of this study was to determine the effect of Value Co-cration on Perceived Justice, to determine the effect of Service Recovery on Perceived Justice, to determine the effect of Perceived Justice on Emotions and to determine the effect of Emotions on Repurchase Intentios. The sampling technique in this research is judgmental sample. This research was conducted for three months by distributing questionnaires via google form. The number of samples in this study were 300 respondents. The analytical tool used is SEM (Structural Equation Modeling). The results of this study are Utilitarian Value has a positive effect on Perceived Justice. Hedonic value has a negative effect on perceived justice, Making an Apology has a positive influence on perceived justice, Problem Solving has a positive influence on perceived justice, Being Courteous has a positive influence on perceived justice, Providing an explanation has a positive influence on perceived justice, Prompt Handling has Positive influence on the variable Perceived Justice, Perceived Justice has a negative effect on Negative Emotion, Perceived justice has a positive effect on positive emotions, Negative Emotion has a positive effect on Repurchase Intention and Positive Emotion has a positive effect on Repurchase Intention.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA

Earnings Persistence is a revision of earnings to see company sustainable profits, this become an important aspect in earnings information for decision making.Population in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2013-2017. The total sample of the study were 17 companies. Data analysis using multiple linear regression and the process used software eviews 10. Results this study indicate that together institutional ownership, manageriall ownership and ownership concentration as well as the level of debt and company size affect earnings persistence with a coefficient of determination of 30.18%. Partial test shows that institutional ownership, managerial ownership, ownership concentration and company size negatively affect earnings persistence while the level of debt does not affect earnings persistence.

PENINGKATAN DAYA SAING DAN PANGSA PASAR DALAM BISNIS OTOMOTIF MELALUI BRAND DAN PERSONAL INVOLVEMENT

The purpose of this study was to determine the effect of Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image on Brand Equity at PT. SGMW Motor Indonesia in DKI Jakarta. The research method used in this research is through a survey. The data analysis was done quantitatively and used a causal research design. The sampling method used in this study is to use Non-Probability Sampling with purposive sampling technique. All sample data obtained by distributing questionnaires totaled 121 respondents and will be processed using SPSS 25 software. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that Personal Involvement, Sensory Brand Experience, Brand Awareness and Brand Image have an influence on Brand Equity. This research is expected to provide input or suggestions to automotive companies, especially PT. SGMW Motor Indonesia or Wuling Motor which is the object of this research, is to be able to increase its competitiveness and market share in the automotive industry in Indonesia.