https://journal.pbnsurabaya.co.id/index.php/jupm/issue/feedJurnal Penelitian Multidisiplin2023-11-27T07:20:47+00:00Admin PBNpbnsby87@gmail.comOpen Journal Systems<p>Publication of a Multidisciplinary Research Article</p> <p>Prefix DOI: 10.58705</p>https://journal.pbnsurabaya.co.id/index.php/jupm/article/view/225Implementasi Terapi Gestalt dalam Cerpen Di Sebuah Cafe Karya AD Donggo2023-10-12T14:11:35+00:00Eva Dwi Kurniawanevadwikurniawan19@gmail.comDwi Susilo Ayuningtyasdwi.5201211043@student.uty.ac.idVera Agustiningrumvera.5201211026@student.uty.ac.id<p>This research will reveal the implementation of gestalt therapy found in literary works. The literary work that will be used as a source of research is a short story entitled Di A Kafe by AA Danggo. The problem presented is how behavior can be formed from past presence according to Gestalt theory contained in the short story Di Kafe by AA Danggo. This study used a literary psychology approach. The method used is to analyze short story texts that have relevance to gestalt therapy. The results obtained show that gestalt therapy in the aspect of unfinished business is able to reveal the main character's grudge by talking directly to the second character. The main character feels victorious because he has managed to mock and accept his past.</p>2023-10-15T00:00:00+00:00Copyright (c) 2023 Jurnal Penelitian Multidisiplinhttps://journal.pbnsurabaya.co.id/index.php/jupm/article/view/226Pengaruh Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Pada PT Semen Indonesia Persero, Tbk2023-11-02T02:51:58+00:00Grace Monica Ba’dunggracemonikabadung@gmail.comAgustinus Mantongagustinusmantong4@gmail.comGrace Sriati Menggagea.gsm29@gmail.com<p><em>This study aims to determine the effect of corporate governance mechanism on the integrity of financial statements at PT Semen Indonesia Persero, Tbk. The data to be used in this study is secondary data taken from annual financial statements.</em> <em>The data used in this study came from the source of the scheme, namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0.namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0.</em> <em>The results showed that partially variable institutional ownership, managerial ownership and audit committees had a insignificant effect on the integrity of financial statements. Independent commissioners partially had a significant effect on the integrity of financial statements. Corporate governance mechanisms simultaneously have a significant effect on the integrity of financial statements.</em></p>2023-11-02T00:00:00+00:00Copyright (c) 2023 Jurnal Penelitian Multidisiplinhttps://journal.pbnsurabaya.co.id/index.php/jupm/article/view/227Pengaruh Implementasi Enterprice Resource Planning (ERP) Terhadap Profitabilitas dan Nilai Perusahaan PT. Sumber Alfaria Trijaya Tbk.2023-11-02T03:01:56+00:00Yusriani Lebang Somalinggisomalinggiyusriani@gmail.comAgustinus Mantongagusmantong4@gmail.comGrace Sriati Menggagea.gsm29@gmail.com<p>Yusriani Lebang Somalinggi (2023). This study aims to determine the influence of the implementation of Enterprise Resource Planning (ERP) on the profitability and corporate value of PT. Sumber Alfaria Trijaya Tbk and find out whether profitability affects the company value of PT. Sumber Alfaria Trijaya Tbk . The sample in this research is PT. Sumber Alfaria Trijaya Tbk which is listed on the Indonesia Stock Exchange with financial reports for 2020-2022. The data analysis technique used was descriptive statistical test, multiple linear regression analysis, hypothesis testing and moderation test with the SPSS version 23 statistical calculator.</p> <p>The results showed that partially ERP implementation has a significant effect on profitability, ERP implementation also has a significant effect on firm value and profitability also has a significant effect on firm value. ERP implementation variables, profitability and firm value show values that have a close relationship between variables. So it can be concluded that ERP implementation has an effect on profitability and firm value at PT. Sumber Alfaria Trijaya Tbk.</p>2023-11-02T00:00:00+00:00Copyright (c) 2023 Jurnal Penelitian Multidisiplinhttps://journal.pbnsurabaya.co.id/index.php/jupm/article/view/228Analisis Penentuan Harga Pokok Produksi Pada Usaha Bakso Babi Ujung Pandang Di Rantelemo Kabupaten Tana Toraja2023-11-02T03:12:46+00:00Asriani Ari Paembonanasrianipaembonan0716@gmail.comAgustinus Mantongagusmantong4@gmail.comGrace Sriati Menggagea.gsm29@gmail.com<p><em>Asriani Ari Paembonan (2023). This study aims to determine the cost of production in the business of pork meatballs in Ujung Pandang in Rantelemo, Tana Toraja Regency. This study uses the financial reports of the pork meatball business from the point of view. The sample in this study is the business of pork meatballs at the tip of the view. The data analysis technique used to calculate the cost of production uses full costing. The result of the research is the Ujung Pandang Pork Meatballs in calculating the cost of production is still using a simple method. The calculated costs still do not include all costs incurred. The results of the calculation of the cost of production according to the company's estimates will get a profit when in fact if it is calculated using the full costing method the company will not get a profit because the value of the calculation of the full costing method is the cost of production which is Rp. 607,686. Determination of product selling prices based on cost of sales using the cost plus pricing method with the desired profit of 5%</em></p>2023-11-02T00:00:00+00:00Copyright (c) 2023 Jurnal Penelitian Multidisiplinhttps://journal.pbnsurabaya.co.id/index.php/jupm/article/view/235ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT. ADARO ENERGI INDONESIA TBK DAN PT. BAYAN RESOURCES TBK. PERIODE 2020 – 20222023-11-27T07:20:47+00:00Raslirasly1909@gmail.comRati Pundissingratihpundissing@gmail.comMince Bataraichebatara@gmail.com<p><em>This study aims to determine whether there are differences in financial performance at PT. Adaro Energi Indonesia Tbk, and PT. Bayan Resources Tbk in Indonesia. This type of research is a comparative quantitative research using a comparison design of two means of two independent populations. The analysis technique used in this study is the two-mean different test (independent sample test). The results of this study prove that there is no significant difference in each of the financial ratios at pt. Adaro Energi Indonesia Tbk, and PT. Bayan Resources Tbk.</em></p>2023-10-15T00:00:00+00:00Copyright (c) 2023 Jurnal Penelitian Multidisiplin