bluuebunny/crossref_metadata_2025 huggingface dataset:
Resource Orchestration in Enhancing Green Innovation and Environmental Performance in SME
Authors: Rustiarini Ni Wayan , Bhegawati Desak Ayu Sriary , Mendra Ni Putu Yuria , Vipriyanti Nyoman Utari
Published: September 2023

Economic growth has led to global environmental gradation and made environmental issues the main agenda in current business practices, including SMEs. Referring to the Resource Orchestration Theory, this study uses a new approach that conducts internal resource orchestration to implement green practices in SMEs. This study aims to identify the role of green intellectual capital and green transformational leadership in enhancing green innovation and environmental performance. The survey was conducted on the woodcraft industry located in Bali, Indonesia. Research data were analyzed using Partial Least Square. The research results prove that green intellectual capital significantly increases green innovation and environmental performance. Meanwhile, green transformational leadership only increases green innovation, but it is not proven to improve environmental performance significantly. The findings also confirm that green innovation is a mediating variable in the relationship between green innovation, green transformational leadership, and environmental performance.
Effects of Economic Deterrence Theory and Environmental Regulation on Tax Evasion: Evidence from Energy Sector
Authors: Ya'u Abba , Miraz Mahadi Hasan , Saad Natrah , Bala Hussaini , Rangasamy Dhanuskodi , Olaniyi Oladokun Nafi’u , Mustapha Umar Aliyu
Published: September 2023

Environmental regulation is the responsibility of individuals, corporations, and other entities to prevent environmental damage or improve the tarnished environment. The Environmental law of every country works to protect the natural resources of land, water, air, and soil. There are research evidence that environmental regulation influences Corporate taxes. Economic deterrence theory acted as deterrent to threats of punishment for unwanted or illegal behavior. The fundamental concept of the theory is deterring the taxpayers into compliance by the risk of audit, penalty, etc. The objective of the study is to analyze the impact of economic deterrence theory and environmental regulation on corporate tax evasion, particularly petroleum profit taxes in Nigeria. The components of Economic deterrence theory (tax agents, tax complexity, tax knowledge) and environmental regulations are the independent variables and corporate tax evasion particularly PPT is the dependent variable of the study. It is quantitative research based on primary data which was collected from the oil and gas companies’ representatives. Structural Equation Modelling techniques were applied, and the outcome of the research is a positive and significant relationship between tax agents, tax complexity, tax knowledge, and environmental regulations on corporate tax evasion. The result further shows a positive but non-significant relationship between tax audits and perceived petroleum profit tax evasion. The study draws the attention of policymakers to formulate environmental regulations that are more robust, simple, and flexible, to reduce adverse effects of environmental damage on the economic growth and development of oil and gas-producing countries.
An International Comparison of Regulatory and Licensing for Solar Rooftop Household Electricity: A Case Study of Thailand, India, and Indonesia
Authors: Aggarwal Suteemon , Meenual Thongchai , Usapein Parnuwat
Published: September 2023

Solar energy is one of the most abundant and ecologically benign renewable energy sources. Each country has different solar rooftop prospects and challenges, but the lessons learnt from one nation can help the others. To enable this transition, the energy regulatory system, including the licensing and permitting procedure and the subsidy mechanism, must be improved. In this study, the licensing process for solar rooftop residential electricity is examined in Thailand, India, and Indonesia, three distinct country contexts. The result showed that every case study had financial challenges due to high capital costs and protracted payback times. The government can provide financial assistance to lessen this obstacle. Countries that continue to employ bill-metering, such as Thailand, must switch to net-metering so that their residents can obtain energy justice and rights pertaining to power generation. In order to lessen the burden of obtaining later approval for the same, it should be recommended that residential structures and other commercial buildings come with a permit for solar installation as a part and parcel of the building construction.
The Effect of Environmental Management Accounting and Control System Integration on Sustainability Orientation through Sectoral Green Economy Mediation
Authors: Pramono Agus Joko , Suwarno Suwarno , Amyar Firdaus , Friska Renny
Published: September 2023

The orientation of sustainability within the scope of the company refers to the company's efforts to create long-term value by taking into account the social, environmental and economic impacts of the company's business activities. To achieve the goals of organizational development, companies must carry out effective environmental management. Company activities that are inseparable from natural resources must pay attention to the condition of the surrounding environment so as not to cause damage to the environment. The purpose of this study is to analyze how far the influence of environmental management accounting factors and the integration of control systems on the company's sustainability orientation. Then in this study will also analyze the effect of sectoral green economy as a mediating factor. The use of green economy sectoral factors aims to create an economy that also focuses on environmental protection. The research method used is a quantitative research method. The number of samples used in this study were 512 respondents. Respondents who were sampled were managers and employees of state-owned, mining & plantation companies in Indonesia. The sampling technique used was purposive sampling technique. Then the data were analyzed using SmartPLS software. From the results of the research above, it can be concluded that the environmental management accounting and control system integration variables have a significant effect on sectoral green economy and sustainability orientation. Then the sectoral green economy is also capable of being a good mediating factor in bridging the influence of environmental management accounting and control system integration on sustainability orientation.
Neuropsychiatric Aspects of Long Covid
Authors: Prananjaya Bintang Arroyantri , Wijahaska Muhammad Yusuf , Amin Chris Alberto , Delania Carissa , Maritska Ziske , Parisa Nita , Ramadhan Mohammad Hilal Atthariq
Published: September 2023

Long COVID is a term used for persistent symptoms after being infected with COVID-19 with an estimated point of onset ranging from 3-12 weeks after infection. The risk factors for the occurrence of Long COVID are influenced by age, gender, comorbidity, ethnicity, and the severity of the acute phase. It is known that central, peripheral, and psychological factors play an important role in chronic fatigue, which is one of the most common symptoms of Long COVID. The most common neuropsychiatric clinical manifestations in Long COVID are sleep disturbances, fatigue, depression, anxiety disorders, decreased cognitive function or decreased concentration, and post-traumatic stress disorder. Therapeutic management for Long COVID cases involves various aspects, such as physical rehabilitation, management of pre-existing co-morbidities, mental health support management, and social services.
Mother’s Knowledge And Attitude Towards VIA Test For Early Detection Of Cervical Cancer At Puskesmas 5 Ilir Palembang
Authors: Ismail Naufal Fikri , Sanif Rizal , Putera Hadrians Kesuma
Published: September 2023

Introduction. Cervical cancer ranks among the leading causes of death in women worldwide. In Indonesia, the incidence of cervical cancer is particularly high and is expected to rise further in the future. However, a lack of knowledge and fear of the VIA test may be to blame for low screening uptake. This study was conducted to learn about mother's knowledge and attitude toward the VIA test at Puskesmas 5 Ilir Palembang.
Methods. This study using descriptive method with cross-sectional design. The total sample size of people who met both inclusion and exclusion criteria is 94. Sociodemographic information, such as education, age, and employment status, is gathered through questionnaires.
Results. The results of a study comparing mothers' knowledge and attitudes toward the IVA test by gender with different levels of education found that mothers' knowledge and attitudes were distributed more evenly among those with higher levels of education. Distribution of mothers' knowledge and attitudes toward the VIA test by age, those between the ages of 35 and 44 reported having low knowledge (17%) and low attitude (20%). Based on the distribution of mothers' knowledge and attitudes about the VIA test by occupation, it showed that homemakers fared worse, with fewer than 32 people possessing the necessary level of knowledge and only 28 mothers displaying the necessary level of attitude.
Conclusion. Respondents between the ages of 35 and 44 with a secondary school education and a job as a mother in the home have a lower-than-average distribution of knowledge and values.
Neuroprotective Effect Of Angiotensin Receptor Blocker
Authors: Adenina Syarinta , Parisa Nita , Adnindya Rulan
Published: September 2023

Angiotensin Receptor Blocker, ARB, is a drug that acts on the AT1 receptor so as to inhibit Ang II stimulation. Ang II stimulates the main activity of the angiotensin renin system. Recent research has shown the presence of components of the RAS system in the brain, and the neuroprotective effects of the brain. ARB drugs can enter the brain and protect the blood brain flow, maintain the function of the blood brain barrier and reduce cerebral hemorrhage. The neuroprotective effect of ARB not only arises from improved cerebrovascular blood flow (improved access to oxygen and nutrients) but also decreased factors that can cause brain injury, including decreased excitotoxicity of glutamate which causes inflammatory response and apoptosis, decreased inflammatory response of interleukin-1β and bacterial endotoxin. In addition, there are additional effects through the PPARγ activation mechanism. Based on these benefits ARBs can be developed for the purpose of treating various brain disorders, in this case improving cognitive function, such as vascular dementia, Alzheimer's disease, Parkinson's disease, traumatic brain injury, stroke, and others.
Genetics Of Hearing Loss: Focusing On Gene Therapy
Authors: Maritska Ziske , Az-Zahrah Fitri , Salsabilla Amalia , Afif Rahmat , Winata Setiadi , Pardiansyah Robby , Sari Ayu Purnama
Published: September 2023

Genetic is one of the most common causes of hearing loss with more than a hundred genes related to hearing loss have been identified. A genetic diagnosis can assist clinicians to keep away from unimportant and expensive clinical examinations, put up prognostic information, and assist in constructing medical therapy for patients. The development of gene therapy to improve hereditary hearing loss continues to grow these days, showing promising results. This literature review aims to review the genetic aspects of hearing loss, focusing on the gene therapy.
Stem Cell Therapy in Esophageal Disorders
Authors: Zuleika Puspa , Legiran Legiran
Published: September 2023

Disorders of the esophagus could include various conditions such as inflammation, stricture or esophageal-phase dysphagia. Management of these disorders is rapidly developing, which includes conservative, surgical and modern techniques such as the use of stem cells. Stem cells are characterized as cells which have not differentiated, able to multiply and differentiate into multiple organ cells, and has the ability of self-renewal which is vital in disease management. Mesenchymal stem cells or MSCs are mature stem cells with multidirectional differentiation and also has the ability of self -renewal. It includes adipose MSCs (AMSCs), bone marrow MSCs (BMSCs), umbilical cord MSCs (UC-MSCs) and gingival MSCs. Based on the characteristics of stem cells as well as the anatomy and physiology of the esophagus, stem cells may have a role in the management of esophageal disorders.
Comparison Of Handicap Inventory Tinnitus Scores Before and After Intra Tympanic Steroid Injection In Tinnitus Patients
Authors: Hamzah Amir , Bahar Erial , Hifni Ahmad , Ghanie Abla
Published: September 2023

Introduction. Tinnitus is a symptom in the form of a conscious perception of sound that is not produced by a sound source outside the body. Patients with tinnitus often have complaints of quality of life, with some situations of extreme anxiety, depression, and life changes. The Tinnitus Handicap Inventory (THI) is a valid questionnaire to be associated with patients associated with tinnitus. The Tinnitus Research Initiative (TRI), an international academic organization founded in 2006, recommends the use of THI for the evaluation of tinnitus defects and therapeutic effects. Therefore, a THI assessment is needed at RSUP Dr. Mohammad Hoesin Palembang as a result of therapy.
Methods. This research using a design that aims to determine the comparison of THI scores before and after intratympanic injection of corticosteroids in 18 samples at RSUP Dr. Mohammad Hoesin Palembang.
Results. The average age of the sample was 57 (23-66) years and the number of men and women were the same, namely 9 (50%) samples. Most of the samples had problems in unilateral ears by 14 (77,8%) samples. The average THI before intratympanic steroid injection was 37 (12-72) and after injection was 20 (4-80). Wilcoxon test results showed significant changes between before and after intratympanic steroid injection.
Conclusion. There was a significant improvement in THI scores after intratympanic steroid injection.
Cytotoxic Activity Test Of Ethanolic Extract Of Berenuk Fruit (Crescentia Cujete L.) On Artemia Salina Leach Shrimp Larva Using Brine Shrimp Lethality Test (BSLT) Method
Authors: Dona Suzana  , Handayanti Isnani
Published: September 2023

Introduction. Cancer is one of the leading causes of human death in the world. One of the therapies given to cancer patients is chemotherapy which has cytotoxic effects. One of the plants that have the same effect is the berenuk or calabash (Crescentia cujete L.) plant, from the family of Bignoniaceae, which grows wild and is often referred to as a poisonous plant. However, some people traditionally use this plant as a medicinal plant such as for antifungal, anthelmintic, analgesic, and anti-inflammatory. This plant contains naphthoquinones as one of the cytotoxic chemical compounds and another metabolite secondary such as alkaloids, flavonoids, saponins, tannins, terpenoids, and anthraquinones.
Methods. The BSLT (Brine Shrimp Lethality Test) method was used for this study. The powder of berenuk fruit flesh was extracted using ethanol. The obtained solvent was evaporated using a rotary evaporator to obtain a thick extract. The extract was tested on A. salina larva that has been prepared and the value of mortality was observed.
Results. The result of the cytotoxic activity test of ethanolic extract of berenuk fruit on A. salina larva had the LC50 value of 529.386 ppm which is categorized as toxic.
Conclusion. Extract ethanolic of berenuk fruit on A. salina had cytotoxic activity.
Correlation Between Hemoglobin Level And Functional Capacity In Young Adult Population
Authors: Rista Utami Fiona , Amani Patwa
Published: September 2023

Introduction. Functional capacity defines as an individual's ability to do activities of daily living and is assessed by VO2 max as a basic indicator of physical fitness. The more sufficient hemoglobin levels, the more oxygen can be transported, so the body will be more optimal to produce energy. This study aimed to determine the relationship between hemoglobin levels and the functional capacity of the body in young adults.
Methods This was an analytic observational study with a cross-sectional approach. A total 34 healthy young adults who met the inclusion and exclusion criteria were recruited as subjects in this study. Functional capacity was assessed by six minutes walking test, and hemoglobin level was measured using the strip test method. Data analysis was performed using the Spearman correlation test in SPSS version 25 with a significance level of p <0.05.
Results. The average value of hemoglobin levels in respondents was 16.0 mg/dl. The mean functional capacity based on the predicted VO2 max is 20.3 kg/m2 and 530m based on the distance. Spearman's test results showed that there was a significant correlation between hemoglobin levels and predicted VO2 max (p=0.001).  
Conclusion. Our study concluded a significant correlation between hemoglobin level and functional capacity assessed by predicted VO2 max. Therefore, hemoglobin level should be considered as a factor in enhancing functional capacity.
Changes in U.S. agricultural imports from Latin America and the Caribbean
Authors: Zahniser Steven , Johnson William , Valdes Constanza ,   United States. Department of Agriculture. Economic Research Service
Published: September 2023

Between 2007-09 and 2019-21, total U.S. agricultural imports increased at a compound annual growth rate of 5.6 percent (nominal value-i.e., not inflation-adjusted). Consumer-oriented products (such as beef, fruit, vegetables, and alcoholic beverages) became a more prominent part of this trade, with their share rising from 66.3 percent to 70.7 percent. These trends were even stronger when considering imports from Latin America and the Caribbean (LAC). To understand how and why U.S. agricultural imports from LAC changed, Economic Research Service economists used detailed trade statistics to explore the changing product and supplying-country composition of these imports
Spatially explicit predictions of food web structure from regional level data
Authors: Dansereau Gabriel , Barros Ceres , Poisot Timothée
Published: September 2023

Knowledge about how ecological networks vary across global scales is currently limited given the complexity of acquiring repeated data for species interactions. Yet, recent developments of metawebs highlight efficient ways to first document possible interactions within regional species pools. Downscaling metawebs towards local network predictions is a promising approach to use current data to investigate the variation of networks across space. However, issues remain in how to represent the spatial variability and uncertainty of species interactions, especially for large scale food webs. Here, we present a probabilistic framework to downscale a metaweb based on the Canadian mammal metaweb and species occurrences from GBIF. We investigate how our approach can be used to represent the variability of networks and communities between ecoregions in Canada. Our results highlighted mismatches in the distribution of species richness and interactions, especially in their within-ecoregion variability, indicating that interactions vary differently than species distributions over continental-scale gradients. Results summarized by ecoregion showed non-constant variation within and between ecologically meaningful biogeographic boundaries and identified contrasting diversity hotspots. Our method offers the potential to bring global predictions down to a more actionable local scale, and increases the diversity of ecological networks that can be projected in space.
Antenatal Diagnosis of Intestinal Mal-rotation: King Hamad University Hospital Approach to Congenital Fetal Anomalies
Authors: Haider Ali , Malas Hosni , Ismail Rihab Farhan
Published: September 2023

Antenatal diagnosis of congenital fetal anomalies is a major contributor to the outcome of the condition, the effects on the progression of pregnancy, and the quality of life of the child. Intestinal malrotation and duodenal atresia are some of the diagnoses that can be easily made. In this case, we are highlighting the importance of early detection and the factors that allow for an early diagnosis. The report will discuss the case of a 33-year-old pregnant woman whose complaint of antepartum hemorrhage was the key to diagnosing her fetus with intestinal mal-rotation. In addition, this case report will describe the approach of KHUH in managing congenital fetal anomalies.
Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Investasi Pada Generasi Z Di DKI Jakarta
Authors: Raudha Sita Noveni , Leon Farah Margaretha
Published: September 2023

This study aims to determine whether there is a significant relationship between risk aversion, risky investment intention, cognitive ability, financial literacy, and several control variables (age, gender, marital status, education level) with investment choice as a dependant variable. Using quantitative methods with a population of 2.7 millions generation Z in Jakarta and samples of 153 respondents who refer to men or women who live in DKI Jakarta and are aged 14-25 years. The data was obtained through a questionnaire survey which was tested with multiple linear regression. The results show that risk aversion and risky investment intentions affects investment choice with a significance value of less than 0.05. Therefore, with this research it is expected that the public and the government can realize the importance of knowledge about finance so that it will increase public knowledge about the importance of investing.Keywords: cognitive ability; financial behavior; financial literacy; investment choice; risk aversion
Meta Analisis: Beberapa Variabel yang Memengaruhi Earnings Response Coefficient (ERC)
Authors: Limtaroli Cindy , - Venny , - Novita , Meiden Carmel
Published: September 2023

An increase in the number of capital market investors indicates an increasing need for financial information, especially earnings information in which its quality can be measured through earning response coefficient (ERC). The objective of this study is to integrate the factors that affect the earnings response coefficient. This research was carried out using the meta analysis method. The sampling technique used in this research is the purposive sampling method and the object of research is journal articles with topics of earnings response coefficient with a research period ranging from 2009-2020, which resulted in 30 samples obtained. The integration results show the disclosure of corporate social responsibility, company size, profitability, leverage and company growth have a significant effect on the earnings response coefficient.
Pengaruh Kualitas Audit, Audit Report Lag, Manajemen Laba Dan Financial Distress Terhadap Opini Audit Going Concren Pada Perusahaan Property Real Estate 2018-2020 Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Authors: Puspita Indah Lia , Nurjannah Siti
Published: September 2023

The purpose of this study is to find out whether audit quality, audit report lag, manajemen laba and financial distress can affect going concren oppinions during the 2018- 2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concernaudit opinion while audit lag affects going concern audit opinion.
Tinjauan Literatur: Perkembangan Teori Akuntansi
Authors: Limtaroli Cindy , - Venny , - Novita , Meiden Carmel
Published: September 2023

Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.
Analisis Pengaruh Likuiditas, Pengelolaan Modal Kerja Terhadap Profitabilitas, Studi Meta Analisis
Authors: Deandra Deandra , Stevanus Gilbert , Meilinda Meilinda , Meiden Carmel
Published: September 2023

Penelitian yang telah dilakukan ini bertujuan untuk memberikangambaran mengenai pengaruh likuiditas dan modal kerja terhadapprofitabilitas. Penelitian ini telah dilakukan menggunakan metodestudi literatur sistematik, dengan aplikasi yang digunakan yaitu PoP(Publish or Perish). Studi literatur sistematik merupakan metodeyang dilakukan dengan maksud untuk menyimpulkan dan merincisebuah teknologi yang saat ini sedang digunakan dengna manfaatdan batasan yang dimilikinya. Objek penelitian yang dapatdiperoleh yaitu sebanyak 29 artikel dengan publikasi dalam rentangtahun 2012 sampai 2020 dan mempertimbangkan kriteria tertentu. Penelitian yang kami lakukan ini didasarkan pada perkembanganteori akuntansi atas dasar teori akuntansi yang pernah dikemukakanoleh beberapa akuntan terkenal dunia. Penelitian ini membahastentang bagaimana modal kerja dapat mempengaruhi profitabilitasdan likuiditas di dalam suatu perusahaan.
Pengaruh Working Capital Turnover Terhadap Profitabilitas Perusahaan Manufaktur
Authors: Dewi Amelia Permata , Marcelia Audrey , Oktaviane Shanne , Meiden Carmel
Published: September 2023

Working capital turnover can be used as a reference for assessing the efficiency of working capital managed by an entity in a period that is used to carry out daily operations, as well as to support the sales and growth of the entity. This study aims to determine the level of influence of Working Capital Turnover on profitability with net profit margin ratio in manufacturing companies from various sectors. This study used the Systematic Literature Review (SLR) method to look at influential journals using the Perish or Publish (PoP) search engine to collect data using the observation method from several research journal documentation with appropriate topics. Selected articles were collected as many as 30 articles/journals with a span of 10 years, namely 2012-2022 which became the source of data in the preparation of this research report. The results of this study indicate that Working Capital Turnover has no significant effect on the profitability of manufacturing companies.
Komparasi Kinerja Keuangan Perusahaan Food And Beverages Kategori Saham Syariah Sebelum dan pada Masa Covid-19 serta Dampaknya terhadap Harga Saham
Authors: Nurul Aisah  , Triyani  , Vella Diah Ayu Norisma
Published: September 2023

The aim of this research is to determine differences in company financial performance before Covid-19 and during Covid-19 and their impact on stock prices. This type of research uses a quantitative approach. The data analysis used in this study was a different test, namely the Wilcoxon test and panel data regression with Eviews  software. The sampling method used in this study was purposive sampling. The population in this study are food and beverage sector companies in 2018-2021. The data used  in this study is the annual financial reports of 11 companies in the food and beverage sector in the sharia stock category in 2018-2021 as many as 44 data. The results of data analysis show that the different test with the Wilcoxon Test results are the variables of Stock Price, ROA, Current Ratio, DER, TATO there is no difference between before and during Covid-19. And based on the selection of the model that has been done, the Fixed Effect Model is chosen to be the best model for estimating. The hypothesis test shows that the ROA variable is significant and has a positive effect on stock prices, Current Ratio is significant and has a negative effect on stock prices, while the DER and TATO variables are not significant and have no effect on stock prices. The limitations of this study only use research objects that are only focused on food and beverage companies and this research only conducts studies related to financial performance with ratios of ROA, Current Ratio, DER and TATO. Suggestions for further research are to conduct research with different objects and add other variables related to financial performance.
Analisis Penerapan Strategi Internasional oleh PT Indofood CBP Sukses Makmur Tbk.
Authors: Alvina June , Adi Neka Fatyandri  , Khesi  , William  , Maryati  , Ng Selina.
Published: September 2023

International strategy is an approach used by companies to expand and sell products/services outside of their domestic market. In implementing an international strategy, companies need to consider the culture and regulations of the destination country, as well as the company's conditions to determine the right mode of entry. This study aims to analyze the application of ICBP's international strategy and mode of entry in entering the global market. This type of research is in the form of qualitative research with qualitative descriptive analysis methods. Through this research, the authors managed to find that the international strategy implemented by ICBP is a multidomestic strategy with modes of entry in the form of exports, strategic alliances, acquisitions, and the establishment of factories abroad. It is hoped that through this research, ICBP can continue to expand its presence in the international market by utilizing the company's SWOT
Literasi Keuangan, Persepsi UMKM terhadap Kualitas Laporan Keuangan dengan Penerapan SAK EMKM
Authors: Ayulina Oktaviranti  , Muhammad Iqbal Alamsyah
Published: September 2023

This study aims to analyze how the influence of the quality of financial reports on Literasi Keuangan and the perceptions of MSME actors on the quality of financial reports, both directly and mediated by the application of SAK EMKM. The research method used is a quantitative method with a descriptive verification approach. The sample used is MSME actors in Bandung Regency. The sampling technique in this study was non-probability sampling with purposive sampling. The tool used in this study to analyze the relationship between variables is Partial Least Square (PLS) with SmartPLS 4.0. The results of the study show that Literasi Keuangan has no positive effect on the quality of financial reports. The perception of MSME actors does not have a positive impact on the quality of financial reports. Literasi Keuangan has a positive effect on the Penerapan SAK EMKM and Perceptions of MSME Actors have a positive effect on the Penerapan SAK EMKM. Furthermore, there is a positive influence from Literasi Keuangan on the quality of financial statements mediated by the application of SAK EMKM and a positive influence from the perceptions of MSME actors on the quality of financial reports mediated by the application of SAK EMKM.
Pengaruh Pertanian terhadap Pendapatan Nasional
Authors: Batubara Maryam , Pane Marlinda Mustika
Published: September 2023

The agricultural sector is one sector that is the focus of attention in economic growth. Where economic growth is marked success based on the amount of national income. The method used in this study is to use library research which originates from books, journals, articles. (both in print and electronic form). The conclusions of this study are: first, the agricultural sector has a significant influence on the country. Second, the agricultural sector is one of the sectors supporting national economic growth, especially when there is an economic crisis. Third, although the agricultural sector is said to be good, it is known that there is still a lack of productivity, human resources, capital and even technological innovation that is still lagging behind neighboring countries. Fourth, the success of the national income is one of them influenced by the succeeding of the agricultural sector, while the successful of the Agricultural sector cannot be separated from government policies themselves.
Analisis Penjadwalan Proyek Menggunakan Critical Path Method (CPM) Studi Kasus pada Pembangunan Gapura Taman Hutan Lindung Kota Langsa
Authors: Tasha Nadia Mulia  , Surbakti Safrizal , Riny Candra
Published: September 2023

Scheduling is an important thing to do when completing a project. But sometimes the implementation deviates from the plan, so it is necessary to supervise and control the project so that the completion of the project is not delayed. Such was the case with the Langsa City Forest Park gate construction project where the completion of this project was pushed back a few days from scheduled. Delays occur due to hampered availability of materials needed, as well as weather and field conditions. So thatthis research was carried out with the aim of knowing the project control method in the Langsa City Forest Park gate construction project and to find out the comparison of project completion time using the CPM method with the Bar Chart method used by CV. Mechanical Structure. This study uses CPM (Critical Path Method) to determine network planning, critical activities, and critical paths, as well as analyze the optimal duration and cost needed for the Langsa City Forest Park gate construction project to avoid delays.  Data collection techniques are carried out through interviews, direct observation, and documentation. In this study, it is known that the normal duration of the project is 21 weeks with a total cost of Rp 1,223,049,144.00.  After using the CPM method, it is known that the critical path lies in activities A–C–E–G–H–I–J–K. The project can be completed with a duration of 11 weeks and costs Rp 1,488,737,722.90
Analisis Pelaksanaan Pengadaan Dan Penghapusan Barang Milik Daerah
Authors: Mislinawati  , Mohd. Saadi Nurdin
Published: September 2023

This research discusses about the implementation of procurement and elimination of regional stufss at Banda Aceh Kesbangpol agency. The aim of this study is to find out the importance of the procedures for implementing stuffs’ procurement and elimination in regional property management activities. This is motivated by considering that the implementation of the procurement and elimination of regional property is the last step towards efforts to control regional property. This problem cannot be taken slightly because if there are stuffs under the management and control of a government agency, they do not pay attention to the issue of elimination, then there will be possible to raise a condition where the incoming stuffs cannot contribute to the implementation of government activities, but burden the maintenance cost, even they are vulnerable to theft.
Analisis Kinerja Keuangan PT Bank Mega Syariah
Authors: Budi Gautama Siregar  , Aswadi Lubis
Published: September 2023

This study aims to analyze the financial performance of PT. Bank Mega Syariah uses a liquidity ratio proxied by the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA) and Return on Equity (ROE). This type of research is descriptive quantitative by analyzing then describing the results to describe the bank's financial performance. This research uses secondary data, namely the financial statements of PT. Bank Mega Syariah from the 2013-2021 period. The results found that in terms of the Financing to Deposit Ratio (FDR) it was found that PT. Bank Mega Syariah experienced fluctuations, but in 2015 in the second and third quarters with a ratio of 104.19% and 102.89%. Analysis of Capital Adequacy Ratio (CAR) obtained that PT. Bank Mega Syariah has a very good CAR. In the ROA analysis, there are several unhealthy conditions in accordance with the provisions issued by Bank Indonesia, namely in 2016.
Determinan Kecenderungan Kecurangan Akuntansi (Studi pada SKPK di Kota Langsa)
Authors: Teuku Muhamad Nuzul Akmal  , Afrah Junita  , Meutia Tuti
Published: September 2023

This study aims to determine the effect of Internal Control Effectiveness, Compliance with Accounting Rules, and Unethical Behavior on Accounting Fraud (study on SKPK in LangsaCity). The sample selection was taken using a purposive sampling method, namely 30 SKPK in Langsa City. The type of data used is primary data and data collection is done by distributing questionnaires to 90 respondents. The data analysis methods used are validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using SPSS 22 as an analytical tool. The results of this study indicate that (1) the effectiveness of internal control has a negative and significant effect on accounting fraud, (2) compliance with accounting rules has a negative and significant effect on accounting fraud, (3) unethical behavior has a positive and significant effect on accounting expectations (4) Simultaneous Effectiveness of Internal Control, Compliance with Accounting Rules and Unethical Behavior have a significant and significant effect on the tendency of Accounting Fraud.
DETERMINAN KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN TEKNOLOGI INFORMASI SEBAGAI PEMODERASI DI KOTA SIBOLGA
Authors: Pasaribu Kinanti Purnama , Afrah Junita  , Lubis Nasrul Kahfi
Published: September 2023

With this research, we can find out the effect of the application of accrual basis SAP and HR capacity on the quality of local government financial reporting and information technology as a moderating variable in Sibolga City. Saturated sampling is used as a method that makes research easier and faster where the entire population is used as a sample. The number of samples in this study were 30 SKPD and data collection was carried out using a questionnaire. Based on the results of the study, the regression equation Y = 25.786 -4.404 X1 + 4.405 X2 + 0.421 M + 0.119 X1. M -0.111 X2.M + e in this equation there is a regression coefficient that is -0.111, this explains that there is a negative influence between HR capacity and information technology as a moderating variable which means that if HR Capacity with Information Technology as a moderating variable decreases, the quality of financial reporting local government will decrease by 0.111. The phenomenon studied is that several problems were found in the preparation of LKPD which were not in accordance with the SAP regarding the transfer of budget functions in the Sibolga city financial reports for the 2020 fiscal year. The results of the study show that one by one both the application of accrual-based government accounting standards and HR capacity affect the quality of local government financial reporting, with the use of information technology can strengthen the influence between the application of accrual-based SAP, and HR capacity on the quality of regional government financial reporting. Overall, the existence of Information Technology can strengthen the influence between the application of accrual basis SAP and HR Capacity on the quality of PEMDA financial reporting.
PENGARUH BUDGET EMPHASIS, BUDAYA ORGANISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi pada SKPD Kabupaten Aceh Tamiang)
Authors: Ilham Safari  , Junita Afrah , Meutia Tuti
Published: September 2023

This study aims to determine the effect of Budget Emphasis, Organizational Culture and Clarity of Budget Targets on Budgetary Slack. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 140 people. The sampling technique used purposive sampling, the sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data were obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Budget Emphasis and Organizational Culture have a significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Clarity of Budget Targets has a negative and significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Simultaneous Budget Emphasis, Organizational Culture, and Clarity of Budget Targets effect on Budgetary Slack in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in the preparation of the budget activity program, so that it does not represent it as a whole. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables. In addition, it is also expected to increase the number of respondents and use the interview method when collecting data.
Determinan Audit Report Lag Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI
Authors: Ade Nugra Sahbanta Ade Nugra Sahbanta , Meutia Dewi  , Tuti Meutia
Published: September 2023

This study intends to discuss the factors that influence Audit Report Lag in energy sector companies listed on the Indonesia Stock Exchange. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses a statistical tool, namely SPSS (Statistical Product And Service Solutions) software. The results of the study show that firm size has a significant effect on audit report lag, leverage has a significant effect on audit report lag, independent commissioners have no significant effect on audit report lag, audit committee has no significant effect on audit report lag and firm size, leverage, independent commissioners and committees simultaneous audits have a significant effect on audit report lag.
DETERMINAN KINERJA KEUANGAN DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG
Authors: Reiky Andika  , Afrah Junita  , Muhammad Salman
Published: September 2023

This study aims to determine the effect of leadership style, discipline, motivation and organizational commitment on the financial performance of village governments in Rantau District, Aceh Tamiang District. The sample in this study amounted to 96 respondents. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination test. The results of the study partially show that leadership style, discipline, motivation, and organizational commitment have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. Simultaneously leadership style, discipline, motivation, and organizational commitment simultaneously have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The limitation of this research is that the sample is only taken from the secretaries and hamlet heads, so that they are not fully represented. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answers that are more reflective of the actual situation. Suggestions for future researchers to expand this research by adding other variables such as work culture and organizational communication. In addition, it is also expected to increase the number of respondents and use the interview method, because with the interview method the researcher will get answers that are more reflective of the actual situation.
PENGARUH KESADARAN MEMBAYAR PAJAK DAN PEMAHAMAN TENTANG PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI
Authors: Ainul Yusna Harahap  , Nurliza Lubis
Published: September 2023

This study aims to determine the effect of tax awareness and understanding of taxation on interest in paying taxes on individual taxpayers in Langsa City. The population used in this study was 100 personal taxpayers registered at KPP Kota Langsa, with non-employee criteria registered at the Langsa City Tax Service Office and randomly selected. The tests carried out in data analysis are instrument validity and reliability tests, classical acceptance tests in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. In this case, the hypothesis tests used are determination coefficient tests, regression tests, and multiple linear regression tests.   The data collection method uses questionnaires processed with SPSS version 23. The results of this study are the results of multiple linear regression equations, it is known that awareness of paying taxes and understanding taxation have a positive influence on interest in paying taxes in Langsa City. The results of the T-test, it is known that the awareness of paying taxes and understanding of taxation has a significant partial effect on the interest in paying taxes in Langsa City. The results of the coefficient of determination test are known that the awareness of paying taxes and understanding of taxation is 60% of the interest in paying taxes. While the remaining 36.1% was influenced by other variables that were not studied in this study.
ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID - 19 PADA PERUSAHAAN UMUM DAMRI
Authors: Jalal Luddin  , Adif Fachrudin  , Adelina Citradewi
Published: September 2023

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) methods in Perum Darmri before and during the covid-19 pandemic. The data used were secondary data obtained from the official website of Perum Damri using Perum Damri's financial reports for 2018-2021. The analysis technique used was quantitative comparison. The results showed that there was no difference in the profitability ratios of the Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) methods at the beginning of the pandemic covid-19 and during the pandemic covid-19 only the Operating Profit Margin (OPM) there was a difference at the beginning of the pandemic covid-19 from another method. At the beginning of the pandemic covid-19, Perum Damri experienced an increase in Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) methods but experienced a decrease in the Operating Profit Margin (OPM) method. During the pandemi covid-19 or during the pandemic covid-19, Perum Damri experienced a decrease in each ratio method used, both Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) and Operating Profit Margin (OPM).
PENGARUH EFIESIENSI OPERSIONAL, LIKUIDITAS DAN KECUKUPAN MODAL TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA, Tbk
Authors: Pratiwi Nindi , Muhammad Salman  , Ainul Yusna Harahap
Published: September 2023

The research was conducted with the aim of knowing the effect of operational efficiency, liquidity and capital adequacy on net income. This type of research is quantitative. The population and research sample are the annual financial reports of PT Bank Muamalat Tbk for 2012-2021. Operational efficiency is proxied by operating expenses and operating income (BOPO), liquidity is proxied by Financing to Deposit Ratio (FDR), capital adequacy is proxied by Capital Adequacy Ratio (CAR) and net profit is proxied by Net Profit Margin (NPM). The data analysis method used is the classical assumption test and multiple linear regression analysis using SPSS as an analytical tool. The results of this study state that operational efficiency has no effect on net income, liquidity has a significant effect on net income and capital adequacy has no effect on net income. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to measure net income such as financing risk, third party funds, and total assets. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained