bluuebunny/crossref_metadata_2025 huggingface dataset:
Green Accounting as a Pure Moderation: Foreign Ownership on Financial Performance
Authors: Purmalastu Arya Raqli
Published: January 2025

The research aims to determine the impact of foreign ownership on the financial performance of mining companies which is moderated by the green accounting. This type of research is quantitative research with a descriptive approach. The analysis was carried out using multiple linear regression techniques using IBM SPSS 26. The sample used was sub-industrial mining companies registered on the IDX in 2019-2022, using a purposive sampling method to obtain 24 companies and 96 observation data. Based on the research results, it shows that foreign ownership has an effect on financial performance and green accounting is able to strengthen the influence of foreign ownership on financial performance.
Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review
Authors: Pudjiwati Arni , Utomo Dwi Cahyo
Published: January 2025

Occupational fraud is a significant threat to the integrity and sustainability of an organization. This study presents a systematic literature review on occupational fraud. This research uses the Scopus database without any year restrictions. Thirty-five articles were identified for further analysis. Our findings highlight a deep understanding of the motivations and driving factors behind fraudulent behavior, as well as the need for a holistic approach to managing occupational fraud. This research provides valuable insights for practitioners, researchers, and policymakers in their efforts to overcome the challenges organizations face in preventing and detecting occupational fraud. This research enriches the literature review on occupational fraud, which is still difficult to find.Kata Kunci: Literature Review, Occupational Fraud, Fraud
Predicting Financial Distress in Indonesia's Retail Industry
Authors: Angela Aurora , Oktavianti Oktavianti , Tanison Nindy
Published: January 2025

The condition of a healthy company is an ideal representation for all parties, both internal and external to the company. However, at times, there are moments when a company does not operate according to plan and may experience financial difficulties (financial distress). The threat of financial distress requires the company to have the appropriate strategy to anticipate conditions that may cause financial problems for the company. To predict financial distress, it can be analyzed from the financial ratios of the company. In this study, the researcher used operating capacity, profitability, leverage, and cash flow as independent variables and examined how they are related in predicting financial distress. The study used the entire population of retail sector companies in Indonesia with an observation period from 2019 to 2022. The retail sector was the focus of this research because in 2021, several retail sectors were in financial distress and even declared bankrupt. The conclusion of this research is that all four variables, namely operating capacity, profitability, leverage, and cash flow, have an effect in predicting financial distress. Operating capacity, profitability, and cash flow show a negative direction in their effect on predicting financial distress, while leverage shows a positive direction in its effect on financial distress.
Keywords: financial distress, operating capacity, profitability, leverage, cash flow
Impact of Income Tax, Tax Haven Utilization, and Foreign Ownership on Transfer Pricing Practices
Authors: Purwitasari Ni Putu Mila , Merkusiwati Ni Ketut Lely Aryani
Published: January 2025

Transfer pricing is a significant concern in accounting and taxation because it is viewed as a strategic tool that can enable companies to gain a competitive advantage. This study aims to provide empirical evidence on the impact of income tax, tax haven utilization, and foreign ownership on transfer pricing practices. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling technique was employed to select the sample, resulting in the collection of 96 observational data points. The data were analyzed using multiple linear regression. The findings indicate that income tax exerts a positive influence on transfer pricing, whereas tax haven utilization and foreign ownership do not have a significant impact on transfer pricing practices.
Firm Size sebagai Variabel Moderasi Pengaruh Profitabilitas dan Leverage pada Audit Delay
Authors: Putra I Made Ryan Ananta , Wirakusuma Made Gede
Published: January 2025

Companies that go public avoid audit delays. This refers to the OJK rule number 29/POJK.04/2016 and the size effect phenomenon. This study aims to determine the impact of firm size as a moderating variable of the relationship between profitability and leverage on audit delay in food and beverage companies on the Indonesia Stock Exchange. The study used a purposive sampling technique and obtained a sample of 49 observations from 2014-2020. Applying moderated regression analysis, the results indicate firm size could not moderate the relationship between the effect of profitability on audit delay and firm size could positively moderate the relationship between leverage and audit delay. In other words, the results of this study encourage companies that have a good image in the public to try to avoid audit delays by strengthening their internal controls.
Financial Literacy, Investment Motivation, Risk Tolerance, dan Minat Berinvestasi di Reksa Dana
Authors: Divas Nareswara Anak Agung , Wijana Asmara Putra I Nyoman
Published: January 2025

Mutual funds represent investments in a variety of financial instruments, including the money market, stocks, bonds, and deposits. This study, conducted with 100 Generation Z respondents in Denpasar City, aims to empirically examine the impact of financial literacy, investment motivation, and risk tolerance on the interest in investing in mutual funds. Data was collected via questionnaires and analyzed using multiple linear regression with the SPSS software. The findings reveal that both financial literacy and investment motivation significantly enhance interest in mutual fund investments. Conversely, risk tolerance appears to have no significant effect on this interest. Theoretically, this research supports and expands knowledge related to the theory of planned behavior, motivation theory, and prospect theory. Practically, the study serves as a guide for investors in making informed decisions and enhances their understanding of mutual fund investments, investment motivations, and risk tolerance levels.
Ethical Sensitivity, Love of Money, Locus of Control dan Perilaku Etis Mahasiswa Akuntansi
Authors: Sanjiwani Putu Ayu Tasya , Budiasih I Gusti Ayu Nyoman
Published: January 2025

This study aims to examine the influence of ethical sensitivity, love of money, and locus of control on the ethical behavior of Accounting Students using theory of planned behavior. The population used in this study were all students Bachelor of Accounting Study Program class of 2018 in Udayana University. The sample studied was 154 respondents using a purposive sampling technique. Data was collected through the distribution of questionnaires. The collected data was then processed using multiple linear regression analysis. The results showed that ethical sensitivity, love of money and locus of control has a positive effect on ethical behavior of accounting students. This means that accounting students with high ethical sensitivity, high love of money and high locus of control will show more ethical behavior.
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels
Authors: Dewi Made Rani Kusuma , Gayatri Gayatri , Wirama Dewa Gede
Published: January 2025

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing.
Assessing Policy Effectiveness in Taxpayer Compliance: A Case Study from KPP Pratama Tangerang Timur
Authors: Sarah Adhariani , Abbas Yulianti
Published: January 2025

The purpose of this study is to explore the application of taxpayer compliance supervision policies as outlined in SE-05/PJ/2022 at KPP Pratama Tangerang Timur. Utilizing qualitative case studies, this research incorporates data collected through in-depth interviews with compliance supervision practitioners and document analysis. The research framework, based on William Dunn's evaluation model, seeks to comprehensively assess the effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness of the policy. The findings suggest that the implementation of the SE-05/PJ/2022 supervision policy generally adheres to Dunn's evaluative criteria, although several challenges persist. This study provides an empirical reflection of the actual conditions experienced by supervisory officers in their operational roles. The outcomes of this research may serve as a foundational reference for the further development of taxpayer compliance supervision policies.
Factors Influencing Consumer Behavior: Using Paylater
Authors: Waskito Erdi Tio
Published: January 2025

Paylater provides convenience for the community, especially students, in meeting their consumptive needs. With the presence of paylater convenience, students can meet their consumptive needs quickly, safely, easily, and do not need to think about the availability of money to obtain goods or services. The use of paylater to meet consumptive needs provides convenience and flexibility in shopping, but also carries significant risks, especially if not used wisely. The study was conducted to measure what factors can influence consumptive behavior using paylater. The data collection technique used purposive sampling and obtained a population of 94 students. The test was carried out using the structural equation model (SEM) method with the SmartPLS test tool, the test was carried out by measuring the outer model and inner model. Based on the test results, it was found that financial literacy, prices, and security influenced consumptive behavior using paylater.
The Effect of Self-Efficacy and Obedience Pressure on Audit Judgment Using Task Complexity and Moral Reasoning as Moderating Variables
Authors: Putri Ni Wayan Yundari , Latrini Made Yenni
Published: January 2025

This study investigates the influence of self-efficacy, obedience pressure, and task complexity on audit judgment. The research was conducted at the BPK RI Representative Office in Bali Province, with a sample of 51 auditors selected through purposive sampling. To assess the effects of the independent variables on audit judgment, multiple linear regression analysis was employed. The results demonstrate that self-efficacy positively and significantly affects audit judgment, while both obedience pressure and task complexity have significant negative impacts. These findings contribute to the theoretical development of attribution theory and offer valuable insights for various stakeholders in the field.
Factors Affecting Preparation Regional Revenue And Expenditure Budget Performance Based In Bima City Government
Authors: Sabil M. Adzan , Afifi Mansyur , Pitutingsih Endar
Published: January 2025

The purpose of this study is to empirically test and analyze whether the factors of organizational commitment, improvement of the administrative system, sufficient resources, leadership style, participation, rewards and sanctions have an effect on the preparation of the performance-based APBD. The population in this study were all regional work units within the scope of the Bima City Government totaling 27 (twenty-seven) units and the heads of regional work units, heads of sections/fields and heads of sub-sections of programs and reporting in SKPD totaling 115 people as samples. The results of this study prove that partially organizational commitment, leadership style and participation have a positive and significant effect on the preparation of the performance-based APBD in the Bima City Government, while the improvement of the administrative system, sufficient resources, rewards and sanctions have a positive but not significant effect on the preparation of the performance-based APBD in the Bima City Government. The results of this study also prove that 77.80% of the variation in the dependent variable is explained by the independent variable, and the remaining 22.20% is explained by other variables outside the variables used.
Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat di Kota Denpasar
Authors: Saraswati Ida Ayu Setya , Widhiyani Ni Luh Sari
Published: January 2025

This research aims to show empirically how personal ability, motivation, top management support impact the performance of accounting information systems in BPR. The research population is all BPR employees in Denpasar City who operating accounting information systems. The purposive sampling method was used for sampling. This study had 63 respondents. Multiple linear regression analysis was used to analyze the data. The research results show that personal ability, motivation, top management support influence the performance of accounting information systems. The theories used are the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB).
Analisis Penerapan Informasi Akuntansi Pertanggungjawaban Pada Perusahaan Deroyal Tour & Travel
Authors: Suarta I Gede , Dwirandra Anak Agung Ngurah Bagus
Published: January 2025

This study aims to determine and analyze how the application of accountability accounting information to the Deroyal Tour & Travel Company. The method used is descriptive qualitative analysis. The results of this study indicate that responsibility accounting has a positive effect on the application of responsibility accounting information at the Deroyal Tour & Travel company. Deroyal Tour & Travel has been equipped with an organizational structure, Deroyal Tour & Travel has made a management budget report, has created an account code, and does not yet have a report of controlled and uncontrolled costs, and has not made an accountability report.
Inflasi, Tingkat Suku Bunga dan Return Saham Pada Masa Pandemi Covid-19
Authors: Darminta I Wayan Ananta Dharma , Sari Maria Mediatrix Ratna
Published: January 2025

The purpose of this study was to determine the effect of inflation and interest rates on stock returns during the covid-19 pandemic. This research was conducted in all corporate sectors listed on the Indonesia Stock Exchange during the 2019-2021 period. The number of samples to be taken is 254 companies using proportionate stratified random sampling technique. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that inflation had no effect on stock returns and interest rates had a negative effect on stock returns. Thus, it can be concluded that high or low inflation does not affect the rise and fall of stock returns and an increase in interest rates will cause a decrease in stock returns for companies on the Indonesia Stock Exchange in 2019-2021.
Praktik Penghindaran Pajak: Multinasionalitas, Transfer Pricing, dan Good Corporate Governance
Authors: Tirana Kadek Prilia , Sisdyani Eka Ardhani
Published: January 2025

This study aims to determine the effect of multinationality, transfer pricing, independent board of commissioners, institutional ownership, and audit committee on tax avoidance practices. Data sources are obtained from annual reports and financial reports of mining sector companies listed on the Indonesian Stock Exchange in 2018-2021 using the documentation method. The sample was determined by purposive sampling method which resulted in 114 observed data. The data was analyzed using multiple linear regression. The results showed that institutional ownership has a positive effect, but multinationality, transfer pricing, independent board of commissioners and audit committee have no effect on tax avoidance practices. The results of the study are in line with stakeholder theory which states that the more powerful institutional ownership will be the greater its control over the company.
Personality Type, Financial Rewards, and Prestige: Factors Influencing Students' Interest in Public Accounting Careers
Authors: Lestari Komang Tri Winda , Kresnandra Anak Agung Ngurah Agung
Published: January 2025

The increasing number of companies listed on the IDX signifies a growing demand for public accounting services. Despite this, the number of public accountants in Indonesia remains relatively low. This research utilizes the Theory of Planned Behavior and the Big Five Personality Theory to empirically test how personality types, financial rewards, and professional prestige influence students' interest in pursuing a career as public accountants. The study was conducted by the PSSA class of 2020 at Udayana University, using a questionnaire as the research instrument. The sample consisted of 169 respondents, and the data analysis technique employed was Multiple Linear Regression. The findings reveal that personality types, financial rewards, and prestige significantly and positively influence students' interest in a public accounting career. The theoretical implications of this research offer detailed insights into the Theory of Planned Behavior and the Big Five Personality Theory.
Ukuran Perusahaan, Komite Audit, dan Kepemilikan Asing: Pengaruhnya Pada Pengungkapan Corporate Social Responsibility
Authors: Harahap Daffa Fauzan , Budiasih I Gusti Ayu Nyoman
Published: January 2025

This study aims to examine how the influence of company size, audit committee, and foreign ownership on CSR disclosure. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2021. The method of determining the sample in this study used purposive sampling, so that a sample of 40 companies was obtained. Collecting data in this study using non-participant observation methods. This study uses multiple linear analysis techniques to determine the effect of company size, audit committee, and foreign ownership on CSR disclosure. The results of the analysis show that company size and audit committee have an effect on CSR disclosure, while foreign ownership has no effect on CSR disclosure. Research implies the importance for companies to provide information related to CSR disclosure for the sustainability of company operations.
The Concept of Rwa Bhineda on Investment Interest in Green Sukuk by Considering Environmental Awareness
Authors: Dewi Ni Nyoman Sri Rahayu Trisna , Prihantari Gusti Ayu Putu Eka Dewi
Published: January 2025

Green sukuk is a sharia-based financial instrument used by the government to finance green projects. The number of green sukuk investors has continuously increased since the beginning of the green sukuk issuance, in 2019.  This is inseparable from the attractive profit sharing and very low risk. In the Hindu concept, the term Rwa Bhineda is known, which emphasises the existence of two things that are contradictory but always side by side, as is the case with profit sharing and risk in green sukuk. This research aims to examine the effect of profit sharing and risk partially on investment interest in green sukuk and examine the moderating effect of environmental awareness. The population used is all green sukuk investors with a sample size of 100 green sukuk investors. The data collection method uses a questionnaire. The data analysis technique used is Structural Equation Modeling with Partial Least Squares (SEM PLS). The results showed that profit sharing and environmental awareness has a positive and significant effect on green sukuk investment interest, risk has no effect on investment interest, environmental awareness weakens the effect of profit sharing on investment interest in green sukuk with negative direction but environmental awareness is not able to moderate the effect of risk on investment interest in green sukuk. This research combines the concept of sharia in Islam and the concept of rwa bhineda in Hinduism, making it interesting to do research.
The Rationality of Indigenous Accountability: Bali's Indigenous Village Accountability Practices
Authors: Surya Luh Putu Lusi Setyandarini
Published: January 2025

Accountability, at its core, is the duty to report on and justify the fulfillment of responsibilities to the party that has entrusted those responsibilities. This study seeks to explore and conceptualize the rationale behind accountability in Traditional Village within Bali Province, grounded in the Tri Hita Karana philosophy. This article uses a literature review to explore the rationale behind accountability practices within the context of the local Balinese philosophy of Tri Hita Karana. By examining these two perspectives, it seeks to conceptualize a framework for accountability that is rational for the Balinese Traditional Village community organization. Based on the Tri Hita Karana philosophy, the rationale for accountability in Traditional Villages extends beyond formal financial reporting, encompassing spiritual and religious dimensions, regulatory and economic dimensions, and environmental considerations.
PERSEPSI PENGGUNA INSTAGRAM SEBAGAI MEDIA PROMOSI GEDUNG SENTRA TENUN JEMBRANA
Authors: Cantika Jesy Parsadela Ni Made , Suardana I Wayan , Dewi NGAS.
Published: January 2025

Almost two years the opening of the Jembrana Weaving Center Building, the manager felt that visits were erratic every day and the number of Instagram followers did not increase much. It is necessary to evaluate the promotional strategy applied and immediately improve its weaknesses. The evaluation uses the AIDA model reference to measure the effectiveness of Instagram social media as a promotional medium. The sampling technique uses purposive sampling method and informants purposive method. Data collection techniques through distributing questionnaires to 85 respondents. The data analysis technique is descriptive quantitative using the average score analysis technique, validity test, reliability test, standard deviation, and simple tabulation. The results showed that the characteristics of visitors based on geographical aspects were dominated by Indonesian citizenship,; demographic aspects are dominated by age 21-30 years, male gender, occupation as a student, undergraduate education level, and unmarried status; psychographic aspects, the respondent's source of information is recommended from friends / relatives, using Instagram for 2-3 hours a day and new followers who follow> 1 month, see Instagram post views once a week, the purpose of visiting is to fill spare time.  The results of visitors' perceptions of Instagram social media as a promotional medium are in the “Effective” category with a scale range of 4,04– 4,24, and an overall average of 4,14. It can be concluded that the use of Instagram social media as a promotional media is effective and it is hoped that future Instagram management can be better.
KARAKTERISTIK DAN FAKTOR MOTIVASI PENGUNJUNG KE DESA WISATA PERANCAK, JEMBRANA
Authors: Ayu Sinta Febriliani Ni Putu , Kusuma Negara I Made , Kristianto Yohanes
Published: January 2025

Perancak Village had abundant and diverse tourism potential that was integrated into one entity as Perancak Tourism Village. The increase in the number of visits each year made this phenomenon interesting to study. The purpose of the study was to understand the characteristics of visitors and analyze the motivational faktors for visiting Perancak Tourism Village. Using quantitative descriptive data analysis techniques, instrument testing, and faktor analysis, with data collection methods including observation, interviews, literature studies, questionnaires, and documentation, and using a sample of 100 respondents obtained through the Slovin formula, the results showed that the majority of visitors were female teenagers, students, or college students, unmarried, using non-commercial accommodation, and organizing their own trips, with a relatively short visit duration. Motivation faktor analysis revealed three main faktors influencing tourist visits to Perancak Tourism Village: Environmental Attraction Faktors (physical attractions and destination atmosphere such as natural environment and climate), External Push Faktors (specific attractions such as romance and special events), and Internal Push Faktors (personal needs for relaxation and escape from routine). Overall, the motivation of visitors to visit Perancak Tourism Village was based on push faktors and pull faktors. Based on the research results, the researcher recommended that managers develop facilities and infrastructure in accordance with the characteristics and motivations of visitors to Perancak Tourism Village.
STRATEGI PENGEMBANGAN DESA WISATA BENGKEL, TABANAN
Authors: Novera Suci , Sudiarta I Nyoman , Wijaya NMS.
Published: January 2025

Bengkel Village is one of the pilot tourism villages in Tabanan Regency with potential in natural, cultural, and man-made tourism attractions, making it highly suitable for development. This research aims to assess the internal and external conditions of Bengkel Tourism Village and propose strategies for its sustainable tourism development in Tabanan Regency. Data collection methods include observation, in-depth interviews, documentation, and literature review. The study utilizes the AFITH concept (Attraction, Facilities, Infrastructure, Transportation, and Hospitality) and PEST analysis (Political, Economic, Social, and Technological). Informants were selected using purposive sampling, comprising key informants, primary informants, and additional informants. The findings identify four strategic points for Bengkel Tourism Village development: attraction and tourism destination enhancement strategy, comprehensive tourism program strategy, quality improvement strategy, and human resources development strategy.
Penerapan BIM Dan AR Menggunakan Autodesk Revit Dan Gamma AR Pada Pengawasan Pembangunan Struktur
Authors: Safira Alya Dara , Hidayat Benny
Published: January 2025

Industri Konstruksi merupakan salah satu sektor yang memiliki peran strategis dalam perkembangan informasi dan teknologi suatu negara. Terdapat berbagai macam inovasi dalam indsutri konstruksi, salah satu solusi digital yang paling menjanjikan di sektor konstruksi adalah Building Information Modeling (BIM) . Seiring berjalannya waktu penggunaan BIM saja dalam industri konstruksi masih dirasa kurang memadai untuk mencapai target yang diinginkan, terlebih dalam pengawasan proyek konstruksi. Oleh karena itu diciptakanlah suatu inovsi baru dengan cara mengkolaborasikan atau memanfaatkan teknologi yang ada, salah satu teknologi tersebut adalah menggunakan teknologi Augmented Reality (AR).  Pada penelitian ini dilakukan pemodelan BIM 3D dan 4D dengan menggunakan software Autodesk Revit, Ms. Project & Navisworks, serta 5D untuk estimasi biaya proyek, lalu mendemostrasikan model dengan software Gamma AR. Dilakukan pemodelan bangunan menggunakan software Autodesk Revit, lalu dari pemodelan tersebut dihitung volume pekerjaan yang nantinya akan digunakan untuk menghitung anggaran biaya proyek. Selanjutnya dilakukan pengintegrasian model menggunakan schedule rencana proyek dengan software Ms.Project & Navisworks. Selanjutnya pemodelan didemonstrasikan menggunakan teknologi Augmented Relity (AR) dengan software Gamma AR. Hasil dari penelitian ini berupa pemodelan BIM 3D dalam bentuk software Autodesk Revit dan penyajian secara realtime dalam bentuk Augmented Relaity (AR), kemudian BIM 4D berupa penjadwalan proyek yang dapat ditampilkan progres pekerjaannya dengan menggunakan Augmented Reality (AR), lalu BIM 5D beruapa estimasi biaya proyek sebesar Rp 5,850,593,000.00 yang didapatkan dari hasil perkalian volume pekerjaan dengan HSP Kota Padang,
Accelerogram Sintetik Sumber Gempa Subduksi Untuk Wilayah Kota Bengkulu
Authors: Delfebriyadi Delfebriyadi
Published: January 2025

Makalah ini memaparkan pembuatan riwayat waktu percepatan (accelerogram) sintetik yang dilakukan berdasarkan metoda stokastik dengan menggunakan program SMSIM v2.3.dan teknik penskalaan gelombang terhadap suatu skenario gempa rencana. Gambaran umum tentang magnitudo dan jarak dari suatu skenario gempa rencana diambil dari hasil perhitungan deagregasi seismik menggunakan analisis probabilistik terhadap kota Bengkulu. Studi ini menghasilkan 4 buah riwayat waktu percepatan sintetik pada zona subduksi berdasarkan kriteria desain umur bangunan 50 tahun dan nilai probabilitas terlampaui 10% untuk situs tanah kelas Sb.
Faktor Permasalahan Interoperabilitas Pada Penerapan Building Information Modeling (BIM) Dalam Proses Analisis Dan Desain Struktur
Authors: Fitrah Ridho Aidil , Amrina Elita , Masrilayanti Masrilayanti , Kurniawan Ruddy , Sunaryati Jati , Rizaldi Phandu , Azizah Hanifa Roja
Published: January 2025

Interoperabilitas dalam konteks Building Information Modeling (BIM) mengacu pada kemampuan sistem, perangkat lunak, dan platform berbeda untuk bekerja bersama dan berbagi informasi BIM secara efektif. Ini memungkinkan para profesional dalam industri konstruksi untuk bekerja sama dengan lebih efisien dan meminimalkan risiko kehilangan data atau kesalahan komunikasi. Interoperabilitas BIM yang efektif adalah aspek kritis dari keberhasilan implementasi BIM dalam proyek konstruksi dimulai dari proses desain hingga ke proses konstruksi di lapangan. Salah satu fase dalam BIM adalah analisis dan desain struktur. Penelitian ini menyajikan permasalahan yang timbul dalam penerapan interoperabilitas BIM antara architectural model ke analytical model pada bangunan bertingkat. Penelitian ini dilakukan dengan simulasi permodelan bangunan bertingkat beton bertulang dan baja hingga hasil desain elemen struktur dengan perangkat lunak ETABS dan Revit dalam bentuk format yang terstandar. Hasil simulasi ini disajikan dalam bentuk workflow yang didalamnya telah mengidentifikasi faktor-faktor yang mendominasi permasalahan interoperabilitas masing-masing perangkat lunak. Ketersediaan add-on atau plugins antar perangkat lunak menjadi faktor utama yang menyebabkan terjadinya inkonsitensi data dan koordinat serta ketidaksesuaian hasil detail desain dari analytical model ke architectural model dalam proses penggambaran shop drawing.
Faktor Pemilihan Skema Kerjasama Pemerintah dan Badan Usaha dalam Pendanaan Proyek Infrastruktur
Authors: Maharani Dwi Jenita , Maulani Febiana
Published: January 2025

Untuk mengejar target pertumbuhan dan perkembangan perekonomian di indonseia, diperlukan pembangunan infrastruktur yang sesuai sehingga diperlukan kerjasama antara pemerintah dan badan usaha untuk melaksanakan pembangunan tersebut. Untuk melakukan kerjasama diperlukan beberapa faktor yang sesuai dengan kondisi proyek, agar tidak terjadi kerugian baik dari pihak investor maupun dari pihak pemerintah. Salah satu alternatif dalam mendanai infrastruktur yakni menggunakan skema Kerjasama Pemerintah dan Badan Usaha (KPBU), sehingga badan usaha dapat berpartisipasi dalam penyediaan infrastruktur melalui perjanjian kerjasama. Penggunaan Kerjasama Pemerintah dan Badan Usaha menjadi salah satu solusi dalam pembayaran insfrastruktur masa kini, sehingga diperlukan investor penyedia infrastruktur dengan menggunakan beberapa mekanisme pembayaran sesuai dengan perjanjian antara kedua belah pihak. Faktor yang mempengaruhi dalam pemilihan skema kerjasama dilihat dari faktor pendanaan infrastruktur dan faktor pemilihan skema kerjasama. Faktor pendanaan infrastruktur dilihat dari pola pendanaan, kerangka kebijakan dan pengembalian investasi.. Faktor pemilihan skema dilihat dari aspek hakikat dan bentuk kerjasama yang terjadi, dimensi waktu konsesi, lingkup pekerjaan, aspek pembayatan, risiko dan alokasi, serta hasil dari proyek.
White Authorship of Black Narratives in Kathryn Stockett’s The Help
Authors: Jasim Shayma A.
Published: January 2025

This current research aims to explore diverse motivation factors of learning English language among Raparin University students and the degree of these factors as well. The data was collected from 100 learners of English through a derived questionnaire which was designed on Likert Scale. The two methods of quantitative and qualitative have been used. The data is analyzed by SPSS software which provides accurate statistical analysis. According to the findings, intrinsic interest, Integrative Orientation, and instrumental motivation are the main factors that encouraged leaners to learn English as a worldwide spoken language. Recognizing and understanding these main motivational factors help the English language instructors to be more effective and make their students as active as possible.
“Non –Observance of Grice’s Maxims in Humorous Interactions: The case of (Melon City Show)”
Authors: Yahya Eba’ Mudhafar
Published: January 2025

Humor has long been an important factor in daily communication. It is especially important in situation comedy. It is occasionally employed to improve the utterances and to make them more pleasant and comfortable. Many scholars tried to investigate humor from different points of view. The association between humor and cooperative principles (CP) opened the door for pragmatic studies on verbal humor. Grice proposed the cooperative maxims principles, which may can be used to analyze conversations. The current study selects the non-observing of four maxims of Grice in the Iraqi show “Melon City Show” (Wilayat Batikh). The present study hypothesizes that non- observing of Grice’s four maxims can and humor in Iraqi discourse. For this purpose (3) excerpts from “Melon City Show” were randomly chosen and analyzed. The present study aims to identify instances of breaking four maxims to make humor. Also, it aims to find the most broken maxim in this regard, The findings of this study show that among the five kinds of non-observance of Grice's four maxims, flouting is the most regularly utilized to produce humor in Iraqi comedies. In addition, the study has found that the most flouted maxim by Iraqi people is the quality maxim; while the most violated one is the quantity maxim. Thus, it has been concluded that creating humor by non-observing Grice’s maxims is applicable to the Iraqi Arabic discourse.
The Dialectic of Weightism and Docile Body in Roxane Gay's Hunger
Authors: Madhi Fatma Dhafir , Rasheed Lamiaa Ahmed
Published: January 2025

This paper examines Roxane Gay's memoir Hunger: A Memoir of (My) Body through the lens of Michel Foucault's concept of the "docile body," highlighting how societal norms regulate and control women’s bodies. Gay’s narrative explores the physical, emotional, and psychological impacts of obesity and trauma, focusing on how fat bodies, especially those of women, are policed and marginalized. The analysis delves into Gay’s personal experiences of body surveillance, internalized fat phobia, and the intersection of race and weightism. Gay’s memoir critiques societal beauty standards, body shaming, and fat stigma, revealing how bodies become objects of scrutiny and control. Ultimately, this paper argues that Gay's resistance to societal norms through her storytelling reclaims her agency, challenging the notion of the docile body and advocating for body positivity and inclusivity. Through an analysis of both personal and societal dynamics, the paper illustrates the power of narrative in resisting body oppression and promoting diverse body representations.
الجمال الحسِّي وتجلياته في شعر شعراء النقائض المرأة أنموذجاً
Authors: نور الدين منيرة نشأت , اسماعيل نوزاد شكر
Published: January 2025

تهدف هذه الدراسة الموسومة بـ (الجمال الحسي وتجلياته في شعر شعراء النقائض – المرأة أنموذجا ) إلى إبراز السمة الجمالية للمرأة متمثلا بجمالها الحسي في شعر(جرير والفرزدق والأخطل)، الذين وقفوا عند هذا النوع من الجمال في مقدمات قصائدهم التي كانت مقدمات تقليدية، إذ أفاض هؤلاء الشعراء في وصف المرأة والتغني بجمالها الحسي، ووقفوا عند هذا الجمال ودقّقوا في وصفه وتفننوا في التعبير عنه ، فشكلوا لوحات فنية قرنوا فيها بين جمال اللغة وجمال المرأة التي اتخذوها مستهلا لما يريدون البوح عنه لاحقا. وقد ركزت هذه الدراسة على وجوه التشابه والاختلاف بين الشعراء الثلاثة في وصفهم الحسي للمرأة .
The Impact of PORPE Strategy on developing Iraqi EFL Pupils’ Achievement
Authors: Ali Al Hamdani Alaa Hadi sarhan , Mousa Manal Omer
Published: January 2025

The present study aims at finding out the Effect of PORPE Strategy on the experimental group achievement, It is hypothesized that , there is no statistically significant difference between the mean scores of the experimental group achievement in pre and post-test . To achieve the aims and verify the hypotheses above Nonrandomized experimental group pretest and posttest design has been chosen. The pupils have been taught during the academic year 2023-2024. A sample consists of (68) pupils in second stage at Al-meshcat intermediate school distributed into two groups, group (A) represents experimental group that includes (34) pupils are taught according to PORPE Strategy, group (B) represents control group which also include (34) pupils who are taught according to the conventional method. Both groups have been equalized in such variables from Educational level of parent, English grades achievement in previous schooling year, and the pretest of both groups.According to the results, there is a statistically significant difference in the mean scores of the experimental group who is taught according to PORPE Strategy and the control group who is taught by using the conventional method,Based on the results and obtained conclusions in this study, suitable recommendations and suggestions for further studies are put forward
Factors Associated with Malnutrition in Adolescent Girls during the COVID-19 Pandemic
Authors: Aisyah Iseu Siti , Yunianto Andi Eka , Neni Neni
Published: January 2025

This study aimed to analyze the factors associated with malnutrition in adolescent girls. The study design was a cross-sectional study with a stratified proportional random sampling, which resulted in samples of 156 adolescent girls aged 10 to 24 years in high schools in Tasikmalaya City. Chi-square test is used to analyze factors associated with malnutrition in adolescent girls. Menstrual cycle, knowledge, physical activity, and stress were significantly associated with malnutrition, while a history of infectious disease was not significantly associated. The implication of this research is that during the pandemic, adolescent girls need to maintain knowledge, physical activity, and coping skills to avoid malnutrition.
Anemia and Wasting in Adolescent Girls: A Cross-Sectional Study in Aceh, Indonesia
Authors: Ahmad Aripin , Azizah Amelia Puteri Nur , Arnisam Arnisam , Phebe Natasya , Arifin Syuja Rafiqi
Published: January 2025

The purpose of this study was to assess the anemia and nutritional status in adolescent girls. A cross-sectional study was conducted on 348 senior high school girls. Nutritional status was determined by BMI-for-age Z-score for those younger than 19 years and BMI for those older than 19 years. Anemia was determined using the standard of severely low hemoglobin level of less than 12 mg/dL. Data analysis used the logistic regression test at the 95% confidence interval. The results showed that 40.5% of adolescent girls had anemia, 50.9% were wasted, and 14.4% were overweight/obese. Wasting and obesity are risk factors for anemia in adolescent girls. Intervention is needed to prevent anemia and wasting by improving balanced diet and nutrition education.
Stress Levels, Emotional Eating, Snacking Habits, and Nutrient Intake among College Students during the COVID-19 Pandemic
Authors: Afia Difa , Dwiriani Cesilia Meti , Dina Resa Ana
Published: January 2025

This study analyzed the correlation between stress levels and emotional eating, snacking habits, and nutrient intake among college students. This cross-sectional study involved 98 students as subjects who were selected by convenience sampling through an online questionnaire. The result showed 70.4% of the subjects experienced moderate stress, 52% were emotional eaters, 64.3% consumed snacks more than 3 times a day, 39.7% had a protein deficit, 36.7% had an excessive fat intake, and 49% had an energy and carbohydrate intake classified as severely deficit. This study found a positive correlation (p=0.04; r=0.21) between stress levels and emotional eating. Among college students, a high prevalence of moderate stress level was associated with emotional eating.
Hot orbits of dental origin – Case series with review of literature
Authors: De Barros Ana Laura Souza , Yong Dayna Wei Wei , Sundar Gangadhara
Published: January 2025

The cases illustrated uncommon cancers that presented as orbital cellulitis following dental treatments. Recognizing orbital tumors was essential for the patients’ prognosis. The relevance of differential diagnosis in situations involving periorbital swelling is underscored by these unique cases. The patients in Case 1 and Case 2 showed periorbital swelling, proptosis, and ocular pain. Consequently, treatment for orbital cellulitis was initiated given the recent history of dental procedures. Nevertheless, imaging studies and a biopsy were requested for additional investigation due to inadequate therapeutic response. In Case 1, a secondary orbital lymphoma originating from the maxillary sinus is discussed. Thus, the treatment strategy involved adjuvant radiotherapy and chemotherapy. In Case 2, a rare rhabdomyosarcoma is observed in an 18-year-old patient. The patient is still undergoing chemotherapy as part of the therapeutic plan. Therefore, the subsequent assessment changes the initial diagnosis of orbital cellulitis. Case 1 and Case 2 demonstrate the relevance of observing the clinical progress and treatment outcome of patients with periorbital swelling following dental procedures. In this way, this approach can help identify malignancy, preventing severe complications.
The Relationship Between Family Support and The Eating Culture Of Post Partum Mothers In The Work Area Of The Muncan Health Center
Authors: Sumiati Eti , Endy Bebasari Ardhana Putri  , Dewi Ratna Wulan  , Rosita Khaerina
Published: January 2025

The postpartum period is a process that begins after the placenta separates and ends when the uterus returns to its pre-pregnancy state. At that time, the nutritional needs of postpartum mothers increased from before, because they were needed to prepare for breastfeeding and help speed up the recovery process so that family support to accompany postpartum mothers in consuming nutritious food was needed. This study aims to determine the relationship between family support and postpartum mother's eating culture. This study used a correlational descriptive design with a cross sectional approach. The population of this study were all postpartum mothers 0-42 days who were in the working area of ​​the Muncan Health Center in the period from July to August 2021 as many as 76 people. The sampling technique used was total sampling where all postpartum mothers who became the population sampled were 76 people. The instrument used is a questionnaire and the analysis used is the Chi square test. Most postpartum mothers did not get family support, especially instrumental support and informational support, causing most postpartum mothers to practice a culture of abstinence from eating, namely not consuming healthy food recommended by health workers. The p value = 0.018 < 0.05 (α = 0.05), it means that there is a relationship between family support and postpartum mother's eating culture. Family support in assisting postpartum mothers to consume nutritious food has been proven to have a strong influence on the postpartum mother's recovery process. Health workers must be more active in providing continuous health education to the families of postpartum mothers to improve the culture of eating that is not appropriate.
Telomere Biology: Key to unlocking the fountain of youth…A Systematic Review.
Authors: Anirban Poddar  , Anup Kumar Rana  , Ranjita Santra  , Phalguni Chakrabarti
Published: January 2025

Advances in medical science has lead to increase in life expectancy of human beings all over the world. Deterioration of physiological functions is typically associated with ageing process.This often manifests as various diseases which eventually creates a burden on health infrastructure.Telomere attrition is a phenomenon which involves shortening of telomeres with each cycle of cell division.The phenomenon of “Telomere Attrition” is a “Bi edged sword” as while being a protective shield for the genome on one hand, it also is the cause of many senility related degenerative disorders. As the role of telomere biology is well established in ageing,current research therefore aims to develop means to reduce telomere attrition,thereby reducing ageing & age related diseases.This review will focus on summarising the role of telomere biology in ageing & age related diseases while highlighting the recent advances in research aiming towards enhanced longevity & healthy ageing.This review will further emphasize on telomere targetted therapeutics such as telomerase activators & tankyrase inhibitors while also highlighting the role of antioxidative & antiinflammatory agents alongwith indirectly related approaches such as statins.