bluuebunny/crossref_metadata_2025 huggingface dataset:
On Abel's Second Theorem
Authors: Mel'nikov E.V.
Published: July 2024

We give a short survey of existing proofs of this fundamental theorem of Complex Analysis and suggest a simple one.
Development of Online Art Education at Higher Pedagogical Universities in China and Russia
Authors: Jia Xueqi ,   Herzen State Pedagogical University of Russia
Published: July 2024

Information and Communication Technologies (ICT) have been actively integrated into the global educational process since the early 2000s with the aim of enhancing the training and education systems to meet the demands of the information society. In the era of globalization and expanding access to Internet technologies, online learning is becoming an integral part of the educational system of any country. The pedagogical training of specialists in this regard is particularly significant as it is responsible for the future workforce of the educational system and the level of technological integration in working with the younger generation. Training of teachers for the field of arts is a distinct area that requires attention and concerted efforts from governments to modernize the technologies used. Both China and Russia possess deep cultural traditions that can enrich the practice of online arts education. Exploring ways to integrate cultural characteristics into distance learning courses can contribute to a deeper understanding between countries. The introduction of online approaches to art education will allow pedagogical universities in China and Russia to adapt to modern educational trends and improve the quality of education.
Preschool Children and Regional Culture: Social Order
Authors: Sorokina Zhanna I. ,   Astrakhan Tatishchev State University
Published: July 2024

The article examines topical issues of sociocultural education of older preschool children, their essence, and the necessity of their solution. The author specifies the concept of regional culture in relation to the education of older preschool children, analyzes the specifics of familiarization with regional culture and the formation of sociocultural competence of children of the designated age. In the course of the study, the works of scientists and practicing teachers studying the problems, ways and prospects of socio-cultural education of senior preschool children, as well as the results of the influence of both external and internal factors on the process of education in a preschool educational institution were studied. Depending on the degree of the child’s activity, types of his interaction with regional culture are emphasized. Key objectives for involving older preschool children in regional culture are identified within the research framework, aiming to enhance their socio-cultural development and integration into regional contexts.
Impact of Financial Distress, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Aggressiveness
Authors: Ahdiyah Amalia , Triyanto Dedik Nur
Published: July 2024

This study analyses the impact of financial distress, firm size, fixed asset intensity, and inventory intensity on tax aggressiveness in consumer products companies listed in the Indonesia Stock Exchange (IDX) from 2015-2019. The total population of listed consumer products companies was forty-one. The technique of sampling used is purposive sampling. In total, twenty-seven companies were obtained with 135 data set for five years. This study used quantitative methods, and the data analysis technique in this study was panel data regression analysis. This study indicates that financial distress, firm size, fixed asset intensity, and inventory intensity simultaneously affect tax aggressiveness. Meanwhile, firm size and fixed asset intensity positively impact tax aggressiveness. However, financial distress and inventory intensity have no impact on tax aggressiveness. The government is encouraged to pay more attention to those affecting factors.
Analysis of The Influence of Good Corporate Governance and Financial Health Ratio on Banking Performance
Authors: Mukti Aloysius Harry , Rahmawati Tamara
Published: July 2024

This study aims to examine the effect of good corporate governance and financial health ratios as measured by CAR NPL and BOPO on banking performance. This study used a sample of 93 and the objects in this study were conventional banking companies listed IDX 2017-2019. This study uses secondary data with a sample selection method, namely purposive sampling. This study uses 5 data analysis methods, namely descriptive statistics, classical assumption test, hypothesis test, f test, and partial test / t. This study proves that good corporate governance has no effect on banking performance, financial health ratios as measured by CAR have no effect on banking performance, financial health ratios as measured by NPL have no effect on banking performance and financial health ratios as measured by BOPO have a negative effect on banking performance.
Audit Expectation Gap, Auditors' Statutory Duty and Financial Reporting Quality in Nigeria
Authors: Ilemona Sani Alfred , I.M. Ikpor
Published: July 2024

The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting quality (dependent variable). The results indicated that all the independent variables significantly impact the dependent variable. The study recommended, among others, that auditors' responsibility/duty should be expanded through legislation to capture/include the implicit expectation of the ways audit expectations in Nigerian society.
The Effect of Firm Size and Financial Distress on Going Concern Audit Opinion
Authors: Lokamandala Muhammad Arya , Koeswayo Poppy Sofia , Harahap Devianti Yunita
Published: July 2024

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector between 2019 and 2021. These variables only contribute 5.8% to the reception of the going concern audit opinion.
Does COVID-19 Pandemic Crisis Affect CSR Costs? Case of Indonesia
Authors: Praningtyas Elisabeth Ria Viana , Subekti Rini , Agustina Putu Ayu Anggya
Published: July 2024

The outbreak of COVID-19 that has been happening all around the world since early 2020 was a tough challenge for business entities. What was let down to keep the business alive was none other than sustainability performance, which is funded by CSR cost. This study examines the potential moderation effect of the COVID-19 pandemic crisis on the relationship between the company size and the current ratio of CSR costs, especially for developing countries. The data was collected from public companies listed on Indonesia Stock Exchange from 2019-2020. This study shows that regarding the size of the company, the commitment to fund CSR activities increases as the COVID-19 crisis hit. On the contrary, companies with high liquidity do not necessarily active in environmental action when the pandemic hit. This study's novelty is examining the COVID-19 Pandemic crisis as a moderating variable in studying business entity behaviour towards their CSR. Besides, this study gives elaboration on what happened in Indonesia, one of the developing countries that suffered from the COVID-19 pandemic crisis.
Access to finance and its challenge for Micro and Small Scale Enterprise: A case study of Dawuro Zone, Tarcha, Ethiopia
Authors: Herano Cherinet Demissie
Published: July 2024

The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory.  Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the operator's financial literacy level have been found to be statistically significant and positively affecting the probability of access to finance for Micro and Small Enterprises while operators age and collateral requirement have negatively and statistically significant with the probability of access to finance for Micro and Small Enterprise. Therefore the study recommended that financial institutions should come up with more flexible, affordable, and attractive requirements in financing micro and small enterprises, and the researcher also advised the owners of Micro and Small Enterprises should have to put clear financial information which will counter problems of information that make Micro and Small Enterprises risky for credit giving institutions
Determinants in Choosing a Career as an Accountant in the Government or Non-Government Sector
Authors: Putri Dwi , Mulyani Sri -
Published: July 2024

Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI graduates working in the non-government sector, and 15 UNPAD and UPI graduates working in the government sector. Based on the interviews, it was found that job security, work-life balance, financial and non-financial benefits, academic achievement, parental influence, and job market considerations are all factors that students and graduates of the Bachelor of Accounting program weigh when considering a career as a government or non-government accountant. Gender was found only to influence students and graduates who work in the government sector. Additionally, prestige was another factor that was considered by interviewees when choosing a career as a government accountant.
Factors Influencing Turnaround Success in Financially Distressed Tourism, Hotel, and Restaurant Companies Listed on IDX (2020-2023)
Authors: Tresnajaya Alyaa Rabbani , Tanzil Nanny Dewi , Cempaka Adisti Gilang
Published: July 2024

The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are all 37 tourism, hotel, and restaurant companies consistently listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection utilized purposive sampling techniques, resulting in a sample size of 12 companies observed over three years. Logistic regression analysis will be used to test hypotheses. The research findings indicate that all independent variables positively influence turnaround success, but only expense retrenchment significantly impacts it.
The impact of AI marketing activities on consumer-based brand equity: The mediating role of brand experience
Authors: El Fawal Abir , Mawlawi Allam , Zakhem Najib Bou , Baydoun Hala , Yassine Diala , Kassably Caroline
Published: July 2024

In today’s rapidly evolving world, the integration of artificial intelligence (AI) technologies has become paramount, offering unparalleled value propositions and unparalleled consumer experiences. This study delves into the transformative impact of five AI activities on brand experience and consumer-based brand equity within the retail banking landscape of Lebanon. Employing a quantitative deductive approach and a sample of 211 respondents, the research employs structural equation modeling to analyze the data. The findings underscore the significant influence of four AI marketing activities on brand experience, revealing that factors such as information, accessibility, and customization play pivotal roles, while interaction has a less pronounced effect. Importantly, the study unveils that brand experience acts as a partial mediator between AI marketing activities and consumer-based brand equity. These revelations not only illuminate pathways for retail banks in Lebanon to refine their AI strategies but also underscore the importance of leveraging AI-driven marketing initiatives to bolster customer equity, acquisition, and retention efforts in an increasingly competitive market age.
The economic impact of COVID-19 on Syrian Refugees in Jordan: A review of existing evidence and policies
Authors: Istaiteyeh Rasha , Al-Tal Raad
Published: July 2024

The global COVID-19 crisis has precipitated an economic downturn in many countries, subsequently raising concerns about the potential challenges faced by marginalized populations, such as refugees, in accessing essential healthcare, hygiene facilities, and critical health information and safety guidelines within the context of Jordan. Consequently, it is of paramount importance to investigate and evaluate the specific economic hurdles related to COVID-19 that refugees are encountering. This inquiry will serve as a valuable foundation for shaping public health interventions aimed at containing the virus’s spread and guiding policymakers on strategies to enhance the well-being of refugees in Jordan. This paper offers a comprehensive examination of Syrian refugees in Jordan, including an analysis of the policies implemented by Jordan concerning Syrian refugees in the context of the COVID-19 pandemic. Moreover, the report assesses whether international assistance, both through bilateral and multilateral channels, can mitigate the impact of COVID-19 on Jordan’s capacity to continue hosting Syrian refugees. It also delves into the economic consequences of COVID-19, covering aspects such as poverty, education, the health sector budget, healthcare accessibility, essential needs, livelihoods, the labor market, and food security among Syrian refugees in Jordan.
Analysis of labor force, capital and production outputs of border territories of Kazakhstan and Uzbekistan on economic growth
Authors: Kireyeva Anel , Turkeyeva Kulyash , Nurbatsin Akan
Published: July 2024

Border areas can play a crucial role in market integration and infrastructure development between Central Asian countries, thus creating favorable economic growth and regional cooperation conditions. This study aims to assess the economic impact of border areas between Kazakhstan and Uzbekistan, focusing on their role in enhancing market integration and infrastructure development to foster regional growth and cooperation.  Focusing on labor and capital as essential production drivers, this study employs a sophisticated panel data regression model to explore the Cobb-Douglas production function’s application in these border territories. The research findings indicate that regions’ elasticity towards capital and labor inputs vary, necessitating differentiated economic strategies. For capital-intensive areas, we recommend prioritizing investments in infrastructure and technology to boost production outputs. Conversely, in regions where labor significantly influences production, the emphasis should be on human capital development through education, training, and improved labor market conditions. The study’s insights into the evolving trade relations between the two countries underscore the need for flexible economic policies to enhance regional integration and cooperation. This research not only fills a crucial knowledge gap but also offers a blueprint for leveraging the diverse economic landscapes of Central Asia’s border areas in future policy-making and regional economic strategy.
Unveiling the influence of ESG disclosures on corporate profitability: Insights from Thailand’s publicly listed companies
Authors: Terdpaopong Kanitsorn , Wegmann Gregory , Kraiwanit Tanpat , Limna Pongsakorn , Rafiyya Aishath
Published: July 2024

This study investigates the influence of Environmental, Social, and Governance Disclosures (ESGD) on the profitability of firms, using a sample of 385 publicly listed companies on the Thai Stock Exchange. Data from 2018 to 2022 is sourced from the Bloomberg database, focusing on ESGD scores as indicators of companies’ ESG commitments. The study utilizes a structural equation model to examine the relationships between independent variables; ESGD, Earnings Per Share (EPS), Debt to Assets ratio (DA), Return on Investment Capital (ROIC), Total Assets (TA), and dependent variables Tobin’s Q (TBQ) and Return on Assets (ROA). The analysis reveals a positive relationship between ESGD and TBQ, but not with ROA. Further exploration is conducted to determine if different ESGD levels (high, medium, low) yield consistent effects on TBQ. The findings indicate discrepancies: high and medium ESGD levels are associated with a negative impact on TBQ when EPS increased, whereas low ESGD levels correlate with an increase in TBQ with rising EPS. This nuanced approach challenges the conventional uniform treatment of ESGD in previous research and provides a deeper understanding of how varying commitments to ESG practices affect a firm’s market valuation and profitability. These insights are crucial for firm management, highlighting the importance of ESGD in relation to other financial variables and their effects on market value. This study offers a new perspective on ESGD’s impact, emphasizing the need for differentiated strategies based on ESG commitment levels.
Automated debt recovery systems: Harnessing AI for enhanced performance
Authors: Yahiya Ahmad , Ahmad Bani
Published: July 2024

Amidst an upsurge in the quantity of delinquent loans, the financial industry is experiencing a fundamental transformation in the approaches utilised for debt recovery. The debt collection process is presently undergoing automation and improvement through the utilisation of Artificial Intelligence (AI), an emergent technology that holds the potential to revolutionise this sector. By leveraging machine learning, natural language processing, and predictive analytics, automated debt recovery systems analyse vast quantities of data, generate forecasts regarding the likelihood of recovery, and streamline operational processes. Debt collection systems powered by AI are anticipated to be compliant, precise, and effective. On the other hand, conventional approaches are linked to increasing expenditures and inefficiencies in operations. These solutions facilitate efficient resource allocation, customised communication, and rapid data analysis, all while minimising the need for human intervention. Significant progress has been made in data analytics, predictive modelling, and decision-making through the application of artificial intelligence (AI) in debt recovery; this has the potential to revolutionize the financial sector’s approach to debt management. The findings of the research underscore the criticality of artificial intelligence (AI) in attaining efficacy and precision, in addition to the imperative of a data-centric framework to fundamentally reshape approaches to debt collection. In conclusion, artificial intelligence possesses the capacity to profoundly transform the existing approaches utilized in debt management, thereby guaranteeing financial institutions’ sustained profitability and efficacy. The application of machine learning methodologies, including predictive modelling and logistic regression, signifies the potential of the system.
Self-interest or ethic: Consumer segmentation for purchasing agricultural products online based on attitude in China
Authors: Fan Fan
Published: July 2024

This paper aims to segment online consumers based on their attitude toward self-interest and ethical attitudes and explore the impact of these attitudes on the purchasing behavior of agricultural products online in China. The study was conducted using 633 online survey responses from consumers who have purchased agricultural products online in China. First, to validate the relationship between attitude and behavior by structural equation modeling. Next, the number of segments was determined using K-means. Finally, Pearson Chi-square difference tests were performed to analyze demographic and behavioral variables and identify each segment’s characteristics. The results of this study provide a segmentation analysis of the online market for agricultural products in China. The four segments identified are pure ethical consumers, information communicators, brand-quality pursuers, and well-heeled shoppers. Additionally, this study reveals the characteristics of each segment based on demographic and behavioral variables. This study provides a novel approach to segmenting Chinese consumers who purchase agricultural products online based on their attitudes toward self-interest and ethical attitudes, aiming to understand the impact of these attitudes on their purchasing behavior. Moreover, from an ethical consumerism perspective, it explores the effect of ethical information on purchasing agricultural products online, highlighting its significant implications for online marketing strategies.
Effectiveness of The Interactive Media-Assisted Electrolysis Module on Students' Conceptual Understanding
Authors: Jurwita Maghfira , Khaldun* Ibnu , Winarni Sri , Ahmad Nur Jahan , Rahmi Ayu , Habibati Habibati
Published: July 2024

Teaching materials are an important aspect of supporting the learning process. Modules can be used as an alternative that makes students play an active role in understanding chemistry learning concepts. Therefore, this research aims to develop a module assisted by interactive media and determine its feasibility in understanding students' concepts. Analyisis, design, development, implementation, dan evaluation (ADDIE) development model was utilized in the research, which was carried out utilizing a research and development (RD). The interactive media-assisted module was implemented employing a nonequivalent posttest-only control group design. Class XII students at MAS Ulumul Qur'an Langsa made up the study's population. The sample for this research is class data collection through validation sheets, test questions, and questionnaires. The results of the validity test show that the module developed is included in the valid and reliable category with an average content validaty index (CVI) assessment score of 1.00 and an inter-rater agreement (IRA) of 98.25%. The data analysis outcomes that come from comprehending the concept  using the t test obtained a sig value. (2-tailed) 0.0000.05 indicates that there is a significant difference in conceptual understanding between students who use modules assisted by interactive media and those who use printed books. The results of this research show that this interactive media-assisted module is very suitable for use, so it can be concluded that using this module can increase students' understanding of concepts
Development of Website based Multiple Representation on Buffer Solution Topic in Chemistry Learning
Authors: Hardiyansyah* Muhammad Agus , Rohaeti Eli , Haatainen Outi Maria
Published: July 2024

Buffer solution is one of chemistry difficult topics. It contains theory, calculation, and experimentation, so it requires good analysis and understanding of concepts. The results of interviews with students in Bintan Regency showed that the sub material of determining buffer solution components and analyzing the working principles of buffer solutions was the most difficult part because it was abstract. Multiple representations on the website media will visualize abstract things from the topic of buffer solution so as to increase the understanding of concepts from students. The research aims to produce multiple representation website on buffer solution topics and to determine its feasibility, practicality, and readability. The research method used is research and development (RD) following the 4D development model by Thiagrajan (define, design, develop, and disseminate). The sample research used 21 students and five chemistry teachers in Bintan Regency to collect user responses related to practicality and readability. The data analysis calculates the average score of the validation and response values and classifies them into the available categories. The results of the validation show that the average score of material experts is 63.5 (learning, materials, multiple representations, and evaluation aspects), while the average score of media experts is 71.5 (graphic design, software engineering, and media selection criteria aspects), which are classified as very good. The results of practicality and readability responses are 119 (learning, materials, multiple representations, evaluation, graphic design, software engineering, and media selection criteria)  and 70.5 (learning, graphic design, and software engineering), which are very good categories
Development of STREAM-Based Learning Media to Improve Students' Science Literacy on The Matter Forms of Substances and Its Changes
Authors: Arifani Lathifa Izza , Isnaeni* Wiwi , Ellianawati Ellianawati , Khulafa Faris Nur
Published: July 2024

Science learning in the merdeka curriculum expects students not only to understand concepts, but to be able to apply science concepts in everyday life. The results of TIMSS and PISA state that the science literacy ability of Indonesian students is still very low. Through initial observations and interviews showed that the use of IT-based learning media and the involvement of students in the science learning process is still lacking. Science, technology, religion, engineering, art, and mathematic (STREAM) approach is useful to build a meaningful learning. This research aims to develop STREAM-based learning media to improve students' science literacy. The method used is RD with a model define, design, development and disseminate (4D). The data analysis technique uses SPSS to perform normality tests and independent t-tests. The increase in variables is measured by N-Gain. the expert validity analysis test obtained a material validity value of 0.93, media validity of 0.94, and language validity of 0.95. The final validity value of the STREAM-based learning media was 0.94 with valid criteria. The analysis of student's responses to the readability of STREAM-based learning media obtained 92.5% with very good criteria. The N-Gain test result in experimental group obtained a score of 0.72 in the high category higher than the control group which obtained a score of 0.37 in the medium category. Based on these results, STREAM-based learning media appears to be feasible and could contribute to enhancing students' science literacy skills related to the material forms of substances and its changes
Analysis of Scientific Knowledge on The Process of Making Tempeh Gembus as Local Wisdom and Its Potential for Empowering Students' Analytical Thinking Skills
Authors: Fajri Lulu Nur , Suciati* Suciati , Fakhrudin Isma Aziz , Silvita Silvita , Prasetyo Opik , Rachman Hening Triandika
Published: July 2024

The lack of teacher information regarding the scientific knowledge contained in the process of making tempeh gembus has an impact on students' low analytical thinking skills. This study aims to: (1) analyze the scientific knowledge in the process of making tempeh gembus; (2) analyze the potential of scientific knowledge in the process of making tempeh gembus towards empowering students' analytical thinking skills; and (3) analyze the correlation of scientific knowledge in the process of making tempeh gembuswith the basic competencies in science learning materials. This research is a qualitative descriptive study with an ethnographic approach. The primary data sources for this research are from observations and interviews with tempeh gembus producers and junior high school science teachers in the Karangpandan District. The sampling technique used is snowball sampling. Data collection is carried out through observation, interviews, and documentation. The instrument validity test technique uses expert validation (two experts). Data validity test technique uses triangulation of data collection techniques. Data analysis is conducted using Miles and Huberman's interactive model analysis. The results show that the process of making tempeh gembus contains scientific knowledge (aspects of physics, chemistry, and biology). The scientific knowledge in the process of making tempeh gembus has the potential to empower students' analytical thinking skills. The scientific knowledge in the process of making tempeh gembus presented in booklet form is related to the basic competencies in junior high school science learning materials
Development of Flipped Classroom Based Interactive Multimedia on Biodiversity Concept to Increase Students' Learning Motivation and Critical Thinking
Authors: Perta* Hendro , Yulianti Evy , Huang Tzou-Chi
Published: July 2024

Students' critical thinking skills are essential in 21st-century education. Certain students show a lack of enthusiasm for learning and have limited critical thinking skills. The aim of this study was to assess the impact of interactive multimedia in a flipped classroom setting on understanding biodiversity, with a particular focus on increasing learning motivation and critical thinking skills. The research employed a quasi-experimental method known as the nonequivalent control group design. Collecting samples using the cluster random sampling technique. The collection instruments include interviews, student needs questionnaires, validation questionnaires from media and material experts, learning objectives and teaching module flow questionnaires, teacher and student response questionnaires, learning motivation questionnaires, and critical thinking tests. Data analysis comes in a variety of forms, including initial study data analysis, feasible information analysis, practical information analysis, and effective information analysis. Feasibility has a score of 90.3% (very feasible), and practicality has a score of 91.2% (very practical). As well as the effectiveness of learning motivation with a sig. (2-tailed) of 0.000 0.05 and an N-Gain of 0.764 (high), besides critical thinking with a sig. (2-tailed) of 0.047 0.05 and an N-Gain of 0.706 (high). The research results show that interactive multimedia that utilizes the flipped classroom method is feasible, practical, and successful in increasing learning motivation and critical thinking skills. However, this interactive multimedia has only been implemented at senior high school 4 Muara Teweh, so it needs to be expanded to other schools and developed with other concepts
Development of Website-Based Interactive Multimedia on Cell Material to Improve Critical Thinking Skills and Learning Independence of Class XI High School Students
Authors: Sari* Yenni Novita , Yulianti Evy , Kurniawati Atik , Huang Tzou-Chi
Published: July 2024

The challenges faced in teaching cell material in high school show the need for innovation in learning media to facilitate understanding and increase students' learning motivation. This study aims to develop website-based interactive multimedia on cell material and evaluate the media's feasibility, practicality, and effectiveness in improving critical thinking skills (CTS) and learning independence of grade XI students of SMAN 1 Ngemplak. This type of research is research and development (R D) using the ADDIE model by Dick and Carey, including the stages of analysis, design, development, implementation, and evaluation. Field trials were conducted by a quasi-experimental method using a non-equivalent control-group pretest-posttest design. 62 students from two classes XI of SMA Negeri 1 Ngemplak became field trial subjects, divided into control classes (31 students) and experimental classes (31 students) by applying cluster random sampling techniques. Data on CTS and learning independence were measured using test and non-test techniques and then analyzed using t-tests. The results showed that: 1) website-based interactive multimedia is feasible to be used in the learning process, 2) website-based interactive multimedia is practical to use in the learning process, and 3) website-based interactive multimedia is effective in improving students' CTS and learning independence
Landscape planning and polycentricity: potentialities for regional integration in transboundary natural resources
Authors: Menezes Gaspar Franklin Gabriel , Alexandra Abreu Coelho da Rocha Cecília , Manuel Brandão Alves Fernando
Published: July 2024

This article proposes a discussion on the potential application of polycentricity strategies in the management of strategic transboundary natural resources, such as shared water bodies and river basins with regional potential for water supply and energy production.As a method, it presents a review of the literature on polycentricity, focusing on the challenges and opportunities of governance of shared territories among polycentric cities. It identifies key aspects of polycentricity, focusing on topics such as the integration of cities in polycentric urban regions, regional policies and governance in polycentric regions, and polycentricity and natural resource management.Complementarily, potential landscape planning strategies that can be applied to strengthen regional identity between centralities, as well as to strengthen the functional, institutional and cultural identity and integration of a polycentric region, are also presented.
Pengaruh Likuiditas, Financial Leverage, Margin Laba Kotor, Variabilitas Harga Pokok Penjualan, dan Ukuran Perusahaan terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015–2019
Authors: Suhartanto Bagus Iman , Tabrani
Published: July 2024

This study aims to determine the effect of liquidity, financial leverage, gross profit margins, variability of cost of goods sold, and firm size on inventory valuation methods on manufacturing companies listed on the IDX. This research is a descriptive study with a quantitative approach. The population in this study were companies that registered on the IDX totaling 169 companies. The sample used in this study is to use data collection techniques (purposive sampling) consisting of 29 companies. This research uses logistic regression analysis method with SPSS Version 22 program. The results showed that liquidity affected the inventory valuation method with a significant value of 0.030, financial leverage had no effect on the inventory valuation method with a significant value of 0.699, the gross profit margin affected the inventory valuation method with a significance value of 0,001, the variability in cost of goods sold did not affect the valuation method inventories with a significance value of 0.502, company size has no effect on the inventory valuation method with a significance value of 0.799.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas
Authors: Maulida Tasya , Tabrani  , Fajri Aminul
Published: July 2024

Penelitian ini bertujuan untuk mengetahui Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Metode analisis data yang digunakan adalah analisis deskriptif statistik, analisis regresi linier berganda, uji asumsi klasik, dan pengujian hipotesis dengan menggunakan SPSS versi 22. Data sekunder diperoleh dari laporan keuangan tahunan perusahaan go public sub sektor otomotif dan komponen tahun 2017-2021 yang berjumlah 13 perusahaan. Sampel yang digunakan dalam penelitian ini berjumlah 9 perusahaan, dengan menggunakan teknik purposive sampling. Dari penelitian yang dilakukan diperoleh hasil bahwa Perputaran Kas dan Perputaran Piutang secara parsial berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikan 0,05 dan 0,002,  tetapi Perputaran Persediaan secara parsial tidak berpengaruh signifikan terhadap Profitabilitas dengan nilai signifikan nya sebesar 0,755.
Implementasi Penyetoran PPh Final atas Barang Lelang Eksekusi
Authors: Fauziyah Armatus Syifa , Waskito Jaka
Published: July 2024

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesarbesarnya kemakmuran rakyat. Pembayaran pajak merupakan perwujudan dari kewajiban kenegaraan dan peran serta Wajib Pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan negara dan pembangunan nasional.Sesuai falsafah undang-undang perpajakan, membayar pajak bukan hanya merupakan kewajiban, tetapi merupakan hak dari setiap warga Negara untuk ikut berpartisipasi dalam bentuk peran serta terhadap pembiayaan negara dan pembangunan nasional
Pengaruh Word Of Mouth Dan Direct Selling Terhadap Keputusan Pebelian di Toko Snack Umi H. Mustofa Ujungrusi
Authors: Khamila Dian Lilis , Sulistyani Tri
Published: July 2024

The purpose of this study was 1) to determine the effect of word of mouth on purchasing decisions at snack shops of Umi H. Mustofa Ujungrusi, 2) to determine the effect of direct selling on purchasing decisions at snack shops of Umi H. Mustofa Ujungrusi 3) to determine the effect of word of mouth and direct selling together on purchasing decisions at Umi H. Mustofa Ujungrusi's snack shop. The hypothesis in this study is 1) there is the influence of word of mouth on purchasing decisions at Umi H. Mustofa Ujungrusi snack shops, 2). there is an effect of direct selling on purchasing decisions at the snack shop Umi H. Mustofa Ujungrusi, 3) there is an influence of word of mouth and direct selling together on the buying decision at the snack shop Umi H. Mustofa Ujungrusi. The research method used in this research is quantitative descriptive. While the data analysis method used is Spearman rank correlation analysis, multiple correlation analysis, and analysis of the coefficient of determination. The conclusions of this study are 1) there is a strong, positive and significant influence of word of mouth on purchasing decisions at the snack shop Umi H. Mustofa Ujungrusi. This is evidenced from the calculation of the Spearman rank correlation by using SPSS obtained a correlation value of 0.641 with the value of Zitung = 6.377> Ztable = 1.96. 2) there is a strong, positive and significant direct selling effect on purchasing decisions at Umi H. Mustofa Ujungrusi snack shops. This is evidenced from the calculation of the Spearman rank correlation by using SPSS obtained a correlation value of 0.637 with the value of Zitung = 6.696> Ztable = 1.96. 3) there is a strong influence of word of mouth and direct selling together on purchasing decisions at Umi H. Mustofa Ujungrusi snack shops. This is evidenced from the calculation of multiple correlations obtained by a correlation value of 0.733 with a value of Fcount = 56.295> Ftable = 3.09.
Pengaruh Pelatihan Kerja, Pengalaman Kerja dan Locus Of Control Terhadap Kinerja Karyawan Pada Pd. BPR BKK Kabupaten Tegal
Authors: Santika Nofia Dwi , Prihadi Deddy
Published: July 2024

This study aims (1) to determine the effect of job training on the performance of PD.BPR BKK employees in Tegal Regency (2) to determine the effect of work experience on the performance of PD.BPR BKK employees in Tegal Regency (3) to determine the Locus Of Control on the performance of PD employees. BPR BKK Tegal Regency (4) To determine the simultaneous effect of Job Training, Work Experience and Locus Of Control on Employee Performance PD.BPR BKK Tegal Regency. This research is categorized as survey research, where the research instrument is a questionnaire and uses a Likert scale. The population in this study were all employees of PD.BPR BKK Tegal Regency totaling 60 people. The samples taken in this study were all of the population (saturated samples), namely 60 respondents. Test the validity of this instrument using the product moment correlation technique at a significant level of 5% (0.05) with degrees of freedom r table = 0.254 (N = 60). While the reliability test uses Cronbach Alpha. The analysis technique used is multiple linear regression. This study shows that all statements in the questionnaire with a total of 29 statements have been valid and reliable, so they can be used. And the results of the R Square test show that the results of R2 = 0.446 means that 44.6% of employee performance (Y) is influenced by the amount of Job Training (X1), Work Experience (X2) and Locus Of Control (X3) the remaining 53.4% influenced by other factors outside the model.
Pengaruh Pengawasan Pimpinan, Disiplin Kerja, dan Kompetensi Terhadap Kinerja Pegawai Pada Inspektorat Kabupaten Brebes
Authors: Asyaroh Laelly , Amalia Mei Rani
Published: July 2024

Human resources are one of important factors in an organization and are understood as strengths that come from human potential and can help to achieve organizational goals. Employee performance in a government agency is influenced by various factors originating from internal and external, these factors include leadership supervision, work discipline, competence. If the resulting performance is good, it will also have a good impact on a government institution.This study aims (1) to determine the effect of supervision on the performance of the Brebes Inspectorate employees (2) to determine the effect of supervision on the performance of the Brebes Inspectorate employees (3) to determine the effect of competence on the performance of the Brebes Inspectorate employees (4) to determine the effect of leadership supervision, work discipline, competence on the performance of employees of the Brebes Inspectorate. This research is categorized as a survey research, where the research instrument is a questionnaire and uses a Likert scale. The population in this study were all employees of the Brebes Inspectorate who found 46 people. The sampling technique used was purposive sampling because 37 samples were taken with non-structural official criteria. The research method used is primary data with a quantitative approach. The data analysis method used is multiple linear regression analysis. The results of this study indicate that: (1) leadership supervision partially affects employee performance with a significant value (0.000 <0.05). (2) work discipline partially affects employee performance with a significant value (0.002 <0.05). (3) competence partially affects employee performance with a significant value (0.000 <0.05). (4) leadership supervision, work discipline, competence simultaneously affect employee performance with a significant value (0.000 <0.05).
Pengaruh Budaya Organisasi, Etika Kerja, dan Loyalitas Kerja Terhadap Kinerja Tenaga Kependidikan Universitas Bhamada Slawi
Authors: Prasetyo Yanuar Ari , Wahyudi Catur
Published: July 2024

Kinerja pegawai merupakan hal yang perlu diperhatikan sebuah organisasi dalam mencapai tujuan, untuk mencapai tujuan yang maksimal dibututuhkan sumber daya manusia yang berkualitas, dengan sumber daya manusia yang berkualitas akan membuat organisasi dengan mudah untuk mencapai tujuannya. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data menggunakan teknik skala likert. Jenis data dan sumber data yang digunakan dalam penelitian ini adalah data primer. Populasi yang digunakan dalam penelitian ini adalah pegawai tenaga kependidikan Universitas Bhamada Slawi. Sampel dalam penelitian ini adalah 47 pegawai. Alat analisis yang digunakan adalah Uji instrument penelitian (uji validitas dan uji reliabilitas), Uji method successive interval (MSI), Uji asumsi klasik, Analisis regresi linier berganda, Uji hipotesis dan Analisis koefisien determinasi. Hasil penelitian menunjukan bahwa : (1) budaya organisasi secara parsial berpengaruh terhadap kinerja pegawai dengan nilai signifikan 0,001 < 0,05; (2) Etika kerja secara parsial tidak berpengaruh terhadap kinerja pegawai dengan nilai signifikan 0,227 > 0,05; (3) loyalitas kerja secara parsial tidak berpengaruh terhadap kinerja pegawai dengan nilai signifikan 0,059 > 0,05; budaya orgnisasi, etika kerja dan loyalitas kerja secara simultan berpengaruh terhadap kinerja pegawai dengan nilai signifikan 0,000 < dari 0,05.
Pengaruh Gaya Kepemimpinan Visioner dan Disiplin Kerja Terhadap Kinerja Karyawan pada Koperasi Primkoveri 19 Cabang Losari
Authors: Falah Moh. Sifaul , Wahyudi Catur
Published: July 2024

The purpose of this research is to find out: 1). To determine the effect of Visionary leadership style on employee performance at the Primkoveri 19 Cooperative Losari Branch. 2). To determine the effect of Work Discipline on the performance of the Primkoveri 19 Losari cooperative employees. 3). To determine the effect of Visionary Leadership Style and Work Discipline for Employees of Primkoveri 19 Losari Cooperative. There are 43 employees in Primkoveri Cooperative 19 Losari Branch. The sampling technique used is a saturated sample. The data analysis technique used is the classical assumption test, multiple correlation analysis, f test, T test and analysis of the coefficient of determination. Research results 1). Visionary leadership style has a positive and significant effect on employee performance. The tcount value is 2.101 and the ttable value is 2.021, then tcount > ttable (2.101 > 2.0210) with a significance of 0.042. The significance value is smaller than the 5% level (0.042 < 0.05), which means that the leadership style variable has a positive and significant effect on employee performance. 2). Work discipline has a positive and significant effect on employee performance, tcount is 2.730 and ttable value is 2.0210, then tcount > ttable (2.730 > 2.0210) with a significance value of 0.009 which is smaller than the 5% level (0.009 < 0.05), which means work discipline positive and significant effect on employee performance 3). Visionary leadership style and work discipline have a positive and significant effect on employee performance, with the F test obtained Fcount = 431.228 and a significance value of 0.000. 6). The coefficient of determination based on the above analysis is 95.3%. it means that the total diversity described by the visionary leadership style model and work discipline simultaneously on employee performance is 95.3%. while the remaining 4.7% was caused by other unexplained factors.