Reviewerly/exHarmony huggingface dataset:
PENGARUH ETIKA PROFESI, TEKANAN ANGGARAN WAKTU, PENGALAMAN DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA MEDAN)

Abstract&#x0D; This study aims to empirically examine the influence of Professional Ethics, Time Budget Pressure, Experience and Expertise Audit either partially or simultaneously toward Audit Judgment. This study used a causal associative approach. The population of this research is all auditors who work in public accounting firm in the city of Medan. Tests conducted on a sample of 60 auditors. Data collection using the questionnaire with survey directly method to the auditor who worked on the public Accountant Office in the city of Medan. Data analysis techniques using descriptive statistics, the classical assumption test, multiple linear regression analysis, hypothesis testing, and analysis of determinant coefficient.&#x0D; The results showed Professional Ethics, Time Budget Pressure, Experience Audit partially no significant influence toward Audit Judgment. While the Expertise Audit partially significant influence toward Audit Judgment. The results also showed that the the Professional Ethics, Time Budget Pressure, Experience and Expertise Audit simultaneously significant influence toward Audit Judgment.&#x0D; Keyword: Professional Ethics, Time Budget Pressure, Experience, Expertise Audit and Audit Judgment.&#x0D; &#x0D; Abstrak&#x0D; Penelitian ini bertujuan menguji secara empiris pengaruh Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit baik secara parsial maupun simultan terhadap Audit Judgment. Penelitian ini menggunakan pendekatan kausal asosiatif. Populasidari penelitian ini adalah seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Pengujian di lakukan terhadap sampel sebanyak 60 auditor. Pengumpulan data menggunakan kuisioner dengan metode survei langsung ke auditor yang bekerja pada Kantor Akuntan Publik di Kota Medan. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan analisis koefisien determinan.&#x0D; Hasil penelitian menunjukkan Etika Profesi, Tekanan Anggaran Waktu, dan Pengalaman secara parsial tidak berpengaruh signifikan terhadap Audit Judgment. Sedangkan Keahlian Audit secara parsial berpengaruh signifikan terhadap Audit Judgment. Hasil penelitian juga menunjukkan Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit secara simultan berpengaruh signifikan terhadap Audit Judgment.&#x0D; Kata kunci: Etika Profesi, Tekanan Anggaran Waktu, Pengalaman, Keahlian Audit dan Audit Judgment.
Enkripsi Database Sekolah SMK Pembangunan Dengan Algoritma IDEA

One of the algorithms in cryptography that can be used for school database security is the IDEA (International Data Encryption Algorithm) algorithm. The IDEA algorithm is one of the cryptographic algorithms that has various applications in secure data transmission in the scope of networks and distributed measurement systems. Encryption results appear in the form of a notepad. The Open data button is used to find data that will be used for the encryption process. The key checklist is used to input the key length that will be used for the encryption decryption security process. The system displays the IDEA Cryptographic key, can use the IDEA Cryptographic key, the encryption and decryption change process is clearly visible. Encryption is done on the SMK Pembangunan school database with IDEA algorithm and designing the student database encryption application based on the name of the SMK Pembangunan using Visual Basic programming language.
A Descriptive Qualitative on Teachers’ Strategies in Teaching Listening Comprehension

The purpose of this research is to explore the implementation of teachers’ strategies in teaching listening comprehension. There are three English teachers of SMPN 1 Rimba Melintang, who have been selected by purposeful sampling as the participants. However, A descriptive qualitative research was designed to presume the three aspects of teachers’ strategies i.e. teachers’ interpretation of teaching strategies, whilst-teaching, and assessing students listening comprehension. In collecting data, the researchers conducted semi-structured interview in order to gain the deeper information from the participants. The results and analysis of the interviews found that the teachers’ interpretation of strategies were interdependent and interrelated with other skills, which means to decide a strategy is very influential for the learning outcome. However, the decision of using different strategies might have different results. The second aspect, the audio-visual media enable the students to hear sounds and notice directly to the intended object, which followed by a group discussion and quizzes for question-answer sessions, that the students response immediately and spontaneously. Finally, the teacher assesses the results of student work by any particular drills, such as, summarizing the materials, noticing main ideas of the talks, doing presentation, and questions and answers.
Pengaruh Penggunaan Smartphone pada Pembelajaran Jarak Jauh di Masa Pandemi Covid-19 Terhadap Interaksi Sosial Siswa

Smartphone is a high technology of communication tool with various modern social aplication. Nowadays, smartphone has become basic needs of human being especially during this pandemic of covid-19 that affected almost the country around the world. Smartphone has been a tool that must be provided in ourdaily life. Using smartphone during this pandemic covid-19help the students to have online learning from home that can be related to internet acces. Smartphone can give positive and negative impacts for the students. The positive are students can make online conference with teachers without interaction to other people and also they can get some informations or news fromÂ other countries. The negatives are the social interactions among students will be worse because they can not make friends, low of caring others and environment, and being able to be selfish child. The writer uses this research to know the impact of using smartphone during paandemic of covid-19 to the social interaction of students in regency of Sukarami Palembang. . This research is a quantitative research with data analysis calculations using SPSS 26 using simple linear regression with respondents of 100 students who live in the sub-district of Sukarami. Data collection was carried out by observation, filling out questionnaires and documentation. The results showed that there was an effect of the use of smartphones on students' social interactions simultaneously with an F value of 112.157&gt; 3.09 (Ftable). Likewise for the partial test with the t test, namely the t value of 5.718&gt; 1.98 (t table). As for the coefficient of determination, the contribution of smartphone use contributed 53.4% to students' social interactions
AN IDENTITY-BASED ENCRYPTION SCHEME USING ISOGENY OF ELLIPTIC CURVES

Identity-Based Encryption is a public key cryptosystem that uses the receiver identifier information such as email address, IP address, name and etc, to compute a public and a private key in a cryptosystem and encrypt a message. A message receiver can obtain the secret key corresponding with his privacy information from Private Key Generator and he can decrypt the ciphertext. In this paper, we review Boneh-Franklin’s scheme and use bilinear map and Weil pairing’s properties to propose an identity-based cryptography scheme based on isogeny of elliptic curves.
Speech Driven Gaze in a Face-to-Face Interaction

Gaze and language are major pillars in multimodal communication. Gaze is a non-verbal mechanism that conveys crucial social signals in face-to-face conversation. However, compared to language, gaze has been less studied as a communication modality. The purpose of the present study is 2-fold: (i) to investigate gaze direction (i.e., aversion and face gaze) and its relation to speech in a face-to-face interaction; and (ii) to propose a computational model for multimodal communication, which predicts gaze direction using high-level speech features. Twenty-eight pairs of participants participated in data collection. The experimental setting was a mock job interview. The eye movements were recorded for both participants. The speech data were annotated by ISO 24617-2 Standard for Dialogue Act Annotation, as well as manual tags based on previous social gaze studies. A comparative analysis was conducted by Convolutional Neural Network (CNN) models that employed specific architectures, namely, VGGNet and ResNet. The results showed that the frequency and the duration of gaze differ significantly depending on the role of participant. Moreover, the ResNet models achieve higher than 70% accuracy in predicting gaze direction.
الذکاء الإداری کمدخل لتحسین الفاعلیة التنظیمیة بإدارة المدارس الثانویة فی دولة الکویت. Administrative Intelligence as an Approach for Improving the Organizational Effectiveness of the Secondary School Management in the State of Kuwait

هدفت الدراسة التعرف على واقع تطبيق الذکاء الإداري ودوره في تحسين الفاعلية التنظيمية من وجهة نظر معلمي ومديري المدارس الثانوية في دولة الکويت، وتمثلت عينة الدراسة في (1359) معلما، و(21) من مديري المدارس الثانوية، واستخدمت الدراسة الاستبانة لجمع بيانات الدراسة، وطبقت الدراسة المنهج الوصفي، وتوصلت نتائج الدراسة عن قوة العلاقة بين الذکاء الإداري والفاعلية التنظيمية في المدارس الثانوية، وما يبرر الحاجة إلى تفعيل الذکاء الإداري لمديري المدارس الثانوية في دولة الکويت.  This study aimed to identify the status-quo of functionalizing the administrative intelligence and its role in improving organizational effectiveness from the viewpoint of secondary school teachers and principals in the State of Kuwait. The study sample consisted of (1359) teachers and (21) secondary school principals. The study made use of the questionnaire for collecting the study data. The study made use of the descriptive approach, and the results revealed the strength of the correlation between administrative intelligence and organizational effectiveness in secondary schools; consequently, there is a need for activating the administrative intelligence among secondary school principals in the State of Kuwait.
Economic Growth and Financial Sector Development: Long-Run Structural Break Cointegration and Short-Run Equilibrium Relationships in the East African Community

The EAC countries in a bid to boost economic growth (RGDP) and reduce poverty in the region, implemented several financial sector reforms, however, empirical findings have indicated that financial development (FSD) can have a positive, negative or no effect on economic growth. This study investigated this relationship for four EAC countries including Uganda, Kenya, Burundi and Rwanda using individual country Gregory-Hansen-Quandt-Andrews-Muwanga (GHQAM) cointegration procedure based on OLS/ FMOLS estimations. The findings indicate that in the long-run: i). a cointegration relationship exists between financial development and economic growth but it has not been stable for the periods covered; and ii). the elasticity of economic growth to financial development was zero before and after the break for Uganda and Burundi but ranged between 0.000 - 0.3208 and between 0.2178 - 0.3063 for Kenya and Rwanda, respectively, implying an inelastic relationship for all four countries. In the short-run, RGDP did not adjust to changes in FSD in Burundi while 46.36%, 46.3% and 40.67% to 67.47% of the adjustment of the former to changes in the later occurred in the short-run in Rwanda, Uganda and Kenya, respectively. These results signal the need to review and enhance the transmission mechanisms through which financial development affects economic growth and put in place a favourable environment to ensure positive and elastic effects on economic growth.
Systematic Approach And Student Competencies Formation When Studying Statistics

In the present paper, a process of forming of student's professional competences during the «General theory of statistic» learning is considered in the form of a management system with a formal description of its elements and connections.Today when a sphere of higher education is subjected to particular transformations.Educational standards are changed, competent approach and interactive learning forms which demand the unification of learning activity and estimation procedures are implemented the system approach actuality for an educational process organization of higher educational establishment is confirmed with modern reality.Through the implementation such methods of scientific research as analysis and synthesis as well as modelling and analogies there was confirmed a principled possibility for a forming of student's professional competences during the «General theory of statistic» learning in frames of the system approach, its workability was also confirmed.The article deals with the experience of forming students' competencies in connection with changes in educational standards.
Tackling Online Dating Scams and Fraud

Tackling Online Dating Scams and Fraud IntroductionThis report is written for both the consumption of the general public and forensics companies that focuses mainly on fighting cybercrime, fraud, and corruption.Recently, there has been a rise in romance scams as a form of cybercrime.Due to the shift in socialisation and dating from the conventional way to a computer-mediated approach, this report on online dating scams with a specific emphasis on its causes, consequences, and mitigation measures.The goals of the report are first achieved by a discussion on the definition of online dating scams.It will also outline of how the frauds occur and who are the intended victims.The report will then go on to discuss the various causes of online dating scams, followed by the consequences of the scams.It also will look at approaches that can be utilised to mitigate the crime.Lastly, the report will provide a conclusion of the topic and offer suitable recommendations for the same. Overview of Online Dating Scams Definition of Online Dating ScamsOnline dating scam/fraud is a form of financial extortion carried out by individuals or organised groups using romance strategies to lure their victims via online dating sites (Buchanan & Whitty, 2014, p. 261).Current reports about this crime thus do not reflect the true nature of the situation.Singh and Jackson (2015) attribute the sprouting of these scams due to the interconnected nature of the cyberspace all over the globe (p.482).It thus creates a ready platform for malicious individuals to access their potential victims both within and beyond borders.Indeed, there are cases of people defrauding their romantic partners or potential partners.The internet has made it possible for this crime to be committed internationally on an industrial scale (Button et al. 2014, p. 391). How Online Dating Scams and Fraud OccursOnline dating scams occur via traditional dating sites and apps such as Zoosk, all social media platforms such as Facebook WhatsApp and other electronic medium of communication like emails.The fraudsters create false personal profiles of themselves and pretend to befriend their potential victim (Jakobsson & Yen, 2015, p. 2).They then create an illusion of strong friendship between them and their victims until trust is established.At the point of trust, the fraudsters then conjure a myriad of reasons to get financial 'assistance' from their online partners (Hamsi et al. 2015, p. 172).They start asking for small gifts and amounts before gradually progressing to ask for huge sums (Buchanan & Whitty, 2014, p. 261).In some instances, the fraudsters collaborate to defraud the victim where some act as relevant third-parties to the 'relationship' such as friends, relatives, lawyers or doctors.This plays out as a well-orchestrated money-minting scheme from unsuspecting online victims who are too emotionally involved to notice the fraud (Whitty, 2015, p. 445).In some cases, victims can be lured into visiting specific areas in the hope of making a rendezvous with their online partners.They
EXPERIENCE OF EUROPEAN COUNTRIES IN THE FORMATION OF ENTREPRENEURIAL COMPETENCE

The article deals with issues related to the formation of entrepreneurial competence of school students in the European countries, such as Finland, Sweden, and the Netherlands. The article describes the skills and activities of teachers focused on the development of entrepreneurial competence, on the formation of an active life position of school students, focuses on increasing the learning motivation of school students in project activity.
Developing Reading Literacy through Parent–Teacher Partnership Program in Indonesian Primary Schools

The purpose of this paper was to explore the reading literacy programs of Indonesian primary schools and examine the parent–teacher collaborations in dealing with the students’ reading literacy development in Bahasa Indonesia. Eight teachers with an average of five-year teaching experience from two primary schools and forty-six parents of four-grade students were interviewed to investigate the reading literacy practices and parent–teacher collaborations. The study revealed that the reading literacy practices in the investigated classroom or at school levels include 15-minute reading before the lesson, story-sharing, book content rewriting, and book summary writing. Book swap or book exchange program, classroom mini library, and weekly library visit some activities used to facilitate the students’ reading development. Regarding the parent–teacher partnership in facilitating or monitoring students’ reading literacy development, parent–teacher conferences (where teachers and parents discussed issues regarding students’ behaviour, progress and achievement), parenting and literacy workshops and outreach activities were conducted. In addition, parent–teacher communication books and parent–teacher online social media groups were also found to be effective and efficient in monitoring and developing students’ reading literacy. All teachers generally agreed that active parental support towards children’s education brought about children’s academic achievement. Some challenges in literacy development and their pedagogical implication at the primary education level were also discussed.&#x0D; Keywords: reading literacy, reading development, parent-teacher partnership
Books in museum library collections as a source for the study and representation of significant events in Russian history of the first quarter of the 20th century (on the example of publications from the Civil War period 1917–1922)

The article describes the documents from collections of the scientific library of the East Crimean Historical and Cultural Museum-Reserve published in Crimea during the Civil War of 1917–1922. These documents are book monuments as copies published in the important period of Russian history in the first quarter of the XX century in accordance with the sociovalue criterion. Publications are considered both as objects for the scientific study of the documentary sources themselves, and from the point of view of potential exhibits of the museum exposition. The publications allow for the most complete and widespread coverage of one of the most complex and controversial moments in the history of Russia. The historical conditions of the functioning of the national economy and certain aspects of social life, reflected in the sources studied, are examined. Among them are the publishing industry, public education, museums, the activities of the system of internal affairs bodies and local self-government. Considerable attention is paid to the study of local history publications, reflecting the development of history and archeology of the indicated period and containing valuable information on the history of Crimea. A number of brochures are presented, which methodological recommendations for teaching individual academic disciplines in a unified labor school. Educational and practical publications occupy a significant place among the analyzed documents. They contain excerpts from the works of ancient Roman authors published in Latin and serve as readers for the study of the classical Latin language in the gymnasium. The content and physical safety of publications, their attributive features, are described: book signs, labels, handwritten notes, autographs are described as a result of historical and bibliographical analysis.
New Perspectives Of Media-Text Under The Conditions Of Mass Media Conversion

The article is devoted to the analysis of changes in the communication processes of the late XX - early XXI centuries, reflecting the powerful impact on the real life of modern mass media, the problems associated with understanding media text in the condition of Mass Media convergence, clarifying the role of the Mass Media in forming society and individual recognition and how far their influence extends on modern man.
IoT and transparent solar cell based automated green house monitoring system for tomato plant cultivation

This study aimed to develop and test the feasibility of a smart greenhouse prototype media that is used as a planting medium with an automatic watering system. The method in this study was research and development using the waterfall model. In order to test the feasibility, the prototype was validated with material expert validators, media expert, and farmers. The questionnaire instrument was compiled based on Walker and Hess instrument. The results of the research found are as follows: the results of feasibility research by media experts has an average score of 4.35 with the category "very feasible", assessment by experts the material has an average score of 4.4 with the category "very feasible", and the assessment of the user has an average score of 4.06 with "feasible". The purposed controlled system of smart greenhouse and as a media for farmers was validated. Our results demonstrated that the smart greenhouse is suitable media to help farmers cultivating the tomatoes plant.
Improving the Quality of Non-Fictional Writing Skills Through Writing Information on Social Media

This study aims to describe the learning process of Non-fictional Writing and to determine the improvement of non-fictional writing lecture achievement by using the method for non-fictional students of the Indonesian Language Education Study Program, University of Bengkulu.The research method uses classroom action research methods.Data collection techniques were using tests, interviews, and observations.The research subjects were semester IV c students of the Indonesian Literature and Language Education Study Program, Faculty of Teacher Training and Education, Bengkulu University.Data analysis techniques were carried out by data reduction, data presentation, interpretation of test analysis results, interviews, and observations, as well as making conclusions based on indicators of the success of classroom action research.The results showed that there was a change in student attitudes and behavior that was more positive.In the first cycle, students looked happy and excited in lectures.In addition, in the second cycle students became more active and enthusiastic in participating in the whole series of lectures.The lecture achievements obtained by students are in the category of increasing with satisfactory results.It was proven in the first cycle, the students' average score was 70 with details of 7 students who got very good grades or 19%.Students with good grades amounted to 19 or 53%.Then, students with sufficient grades were 10 or 28%.Whereas in the second cycle the average score was 78.5, with details of 12 students getting very good scores or 33%, while students who got good grades were 24 students or 67%.