bluuebunny/crossref_metadata_2025 huggingface dataset:
El valle de Jayanca y el reino de los Mochica, siglos XV y XVI
Authors: Espinoza Soriano Waldemar
Published: November 2022

La sierra y costa norte, etnohistóricamente se puede decir que es casi tierra incógnita en la cultura peruana. Los cronistas e historiadores de los siglos XVI, XVII y XVIII prácticamente las marginaron atraídos por las grandezas monumentales y riquezas fabulosas del Cuzco. Sin embargo, si bien hay ausencia casi total de crónicas sobre los Tallón, Mochica y Chimor, lo cierto es que existen otros instrumentos que permiten adentrarnos en sus culturas materiales y espirituales, como por ejemplo las visitas y otros documentos.

Justo, gracias a ellos podemos descubrir hoy que los pueblos protohistóricos e históricos que vivieron en los sitios que conforman actualmente el departamento de Lambayeque, la provincia de Pacasmayo y el valle de Chicama fueron el escenario del inédito reino de los Mochica, un reino étnico muy diferente a la cultura arqueológica y prehistórica de Moche.

Aquí se demuestra que eso de nombrar "Cultura Mochica" a los creadores de los muy ponderados huacos-retratos, resulta tan erróneo como si quisiéramos llamar "Cultura Aimara" a los constructores de Chavín; porque los Mochica fueron una sociedad protohistórica e histórica cuyo origen se remonta a los comienzos del siglo XIII y cuya persistencia hemos podido rastrear hasta mediados del XVII.

Sobre Jayanca, que fue un pueblo Mochica, publicamos por primera vez la visita de 1540, escrita por Sebastián de la Gama.
L’habitat en village, à l’époque préhispanique, dans le bassin Shaka-Palcamayo (Département de Junin, Pérou)
Authors: Bonnier Elisabeth , Rozenberg Catherine
Published: November 2022

Este artículo expone los primeros resultados del estudio de la ocupación humana en la época tardía, o sea el Intermedio tardío (siglos XI -XV) en la cuenca del río Shaka-Palcamayo (Andes centrales del Perú). 38 sitios, a unos 4000 metros de altura, son anotados en el mapa, de los cuales 25 son pueblos, 12 sitios de corrales, de andenes y de estructuras funerarias, y por fin 1 pozo salino. Los sitios de corrales y de andenes permiten ver como esta población sedentaria de agricultores-ganaderos explotaba el medio. Los pueblos son estudiados por su inserción en el paisaje (ubicación en posición dominante y estratégica), por sus instalaciones defensivas (fortificaciones), por su organización interna (caminos de circulación, eras de despejo), y por sus estructuras de vivienda.
Las decisiones de localización en las actividades agrícolas: comparación entre Alonso y Chisholm
Authors: Cordova Aguilar H.
Published: November 2022

Johann Heinrich von Thünen (1826) es considerado como el iniciador de una corriente dirigida a identificar los patrones de localización de las viviendas y usos del suelo rurales. En el presente artículo se hace un análisis comparativo acerca de este tema entre los trabajos de Alonso (1964) y Chisholm (1962). El primero se basa más en la teoría económica del uso del suelo urbano, con predominio del "hombre económico"; y el segundo confiere mayor importancia a experiencias rurales, donde la distancia juega un rol preponderante.
Ethnoarchéologie du salar d’Uyuni. “Sel et cultures régionales Inter Salar ”
Authors: Lecoq Patrice
Published: November 2022

Resumen

Siempre la sal ha sido uno de los productos fundamentalmente necesarios para la vida cotidiana del ser humano. Muy abundante en el altiplano de los Andes centrales, la sal constituye, para las poblaciones locales, una de sus riquezas más valiosas.

Cargada y trasladada por caravanas de llamas hasta otras ecozonas más bajas donde se intercambia, tales como en los valles interandinos, los valles orientales o el litoral pacífico, la sal permite a cada comunidad adquirir los productos de primera necesidad complementarios y necesarios a su subsistencia propia: maíz, ají, coca o algas. Los amplios salares de Uyuni y de Coipasa constituyen, en Bolivia, las principales fuentes de abastecimiento en sal. ¿Su explotación regional parecería tener su origen mucho antes que la colonización española? La zona intersalar escogida para este estudio se ubica entre estos dos salares, cerca de la frontera con Chile. Su situación geográfica ofrece varios aspectos que podrían implicar una posible explotación de sus recursos naturales y de los salares por las diversas culturas regionales antiguas o más contemporáneas. Tales interrogaciones forman parte del proyecto de etnoarqueología que se inició, en esta región, en 1983.

Este artículo presenta los primeros resultados de la prospección arqueológica realizada del 15 de noviembre al 15 de diciembre de 1983 por este programa. Revela la existencia de numerosos sitios fortificados o de inhumaciones preincaicas que, en términos generales, ¿podrían pertenecer a culturas regionales o “señoríos” post-Tiwanaku y que podrían relacionarse con la explotación del salar y la posible utilización de la sal? Por otra parte, expone los problemas que hemos encontrado, las posibles interpretaciones que podemos intentar y las orientaciones necesarias para completar este amplio programa en el futuro.
Sistemas de producción de laderas de altura
Authors: Brunschwig Gilles
Published: November 2022

El estudio de los sistemas de producción de Laraos (Yauyos, Lima) confirma la existencia de una crisis de la agricultura de laderas de altura y nos proporciona sus características. Las producciones agrícolas, con un fuerte carácter de autoproducción, no están integradas a la economía de mercado. La disminución de la mano de obra disponible impone simplificaciones de los itinerarios técnicos tradicionales que dificultan la producción. Actividades complementarias, fuentes de ingresos financieros, son necesarias para la supervivencia de la explotación agrícola. La ganadería conserva un papel de producción limitado. Se dan precisiones sobre el espacio cultivable de Laraos, sobre su organización, sobre el encuadre comunitario y sobre los itinerarios técnicos de los diferentes cultivos.
Los vertebrados del Neogeno de la costa sur del Perú: ambiente sedimentario y condiciones de fosilización
Authors: Marocco René , Muizon Christian de
Published: November 2022

Abstract

Fossil marine vertebrates are very abundant in the Pisco and Caballas Formations from the southern coast of Peru [selachians, teleosteans, reptiles, birds, mammals (cetaceans, carnivores and edentates)]. Those fossils have contributed to establish a stratigraphy as they are distributed in seven horizons (six in the Pisco Formation and one in the Caballas Formation), the age of which spans the Early Miocene to Late Pliocene interval. The vertebrates are generally very well preserved and complete or sub-complete skeletons are very common.

Sedimentological and paleontological (taphonomical and biological) studies show that the vertebrates were deposited in a beach-environment. Three types of sea shore conditions are defined:

• protected beaches where coquinas are deposited that contain scarcely broken shells and sometimes lay in life position. Skeletons are generally either complete, with their various pieces still connected, or slightly dissociated;

• beaches with agitated water documented by coquinas containing broken shells and bones;

• reefs where the shells and bone are always broken.

The vertebrate bearing beds do not display ebb and flow structures, and therefore would indicate low-range tides. The depositional environment was shallow and corresponded to supra-and intertidal zones.

The presence of various connected skeletons demonstrates a very rapid burial process of carcasses that probably lasted only a few days. It is probably due to the burial action of the waves, rather than to a high sedimentation rate. In the second case, skeletons would have been disconnected by beasts of prey. The biology of whales (which generally bread close to the shore), that of abundant carnivores and birds (which are strictly depending upon the shore for reproduction) confirm the sea-shore environment. Furthermore, the edentate of the Pisco Formation was probably a poor swimmer and was feeding with seaweeds, as the peruvian coast was desert during the Neogene. Depending upon land for locomotion and sea for alimentation, this animal was forced to live on the sea shore.

To conclude, the vertebrates of the Pisco and Caballas Formations were fossilized in a very littoral environment either stranded on the beach, or deposited in the intertidal zone in shallow waters.
Advecciones polares en Bolivia: caracterización de los efectos climáticos
Authors: Ronchail Josyane
Published: November 2022

En Bolivia, las advecciones polares son fenómenos no periódicos, cuatro veces más frecuentes en invierno que en verano. Los efectos pluviométricos y térmicos son diferentes de una estación a otra y son notables sobre todo en los valles andinos del sur del país con exposición favorable y en la llanura hasta al menos 10° de latitud sur.
Les vertébrés de Bolivie : données biostratigraphiques et anatomiques complémentaires
Authors: Gagnier Pierre-Yves , Paris Florentin , Racheboeuf Patrick R. , Janvier Philippe , Suárez Riglos Mario
Published: November 2022

Grâce à de nouvelles recherches sur le terrain, l’âge du bone-bed de La Higuera-Seripona (Département de Chuquisaca) peut être précisé. Les Chitinozoaires qui en ont été extraits suggèrent un âge Lochkovien-Praguien, plus ancien que celui indiqué par les Vertébrés. D’autre part, il est désormais clair que ce bone-bed est situé dans la partie inférieure de la Formation de Santa Rosa, et non dans le sommet de la Formation de Catavi. Quelques nouveaux restes de Vertébrés dévoniens des gisements de 1’ Altiplano (Département de La Paz) sont décrits. Il s’agit principalement de restes de Chondrichthyens (Zamponiopteron), mais aussi d’un toit crânien de Rhénanide attribué à Bolivosteus et d’un cleithrum d’Actinoptérygien bien daté par une faune de Brachiopodes à Longispina suggérant un âge Eifélien supérieur à Givétien.
Remarques sur la lutte des classes au Pérou pendant la guerre du Pacifique
Authors: Favre Henri
Published: November 2022

Résumé

L'article traite des conflits que l'invasion chilienne provoque au niveau national, régional et local dans la société péruvienne. Plus particulièrement, il étudie le processus de mobilisation de la paysannerie indienne contre l'envahisseur dans le Pérou central, en soulignant le rôle fondamental que jouent dans ce processus les "petits Blancs" établis dans les communautés indiennes. Enfin, il montre comment les Indiens une fois mobilisés échappent au contrôle de leurs dirigeants non indiens, entreprennent de détruire les structures traditionnelles de domination et transforment ainsi la lutte nationale en une lutte sociale.
Los pishtacos: degolladores degollados
Authors: Kapsoli Wilfredo
Published: November 2022

The Pishtacos: the slaughters slaughted.

On the base of twelve narrations from the central sierra of Peru, we analyze the multiples representations of the Pishtaco. The fact that in this region these malefic entities are always beaten by bulls (representations of amarus) by dogs and by poor peasans using different artfulness. About the grease cycle and the means of delivery reference are made to other areas of the country. Resuming, the pishtaco is a fascinating entity syntheting a whole lot of symbols and Spanish traditions.
El estudio de la cerámica y su contribución a una investigación interregional. El caso de Piura
Authors: Monzón Suzana
Published: November 2022

La céramique : sa contribution à l'étude des relations interrégionales. Le cas de Piura

La céramique utilitaire de l'aire de Piura est représentée par trois traditions : l'une se trouve dans les vallées du Haut et du Bas Piura et les autres se développent dans la région de la Sierra. L'étude de la poterie peut contribuer à éclaircir les relations entre les différentes régions de Piura ainsi que celles avec les aires voisines et permet d'aborder le problème de la continuité entre la période préhispanique et l'époque contemporaine.
Los suelos del oriente antioqueño. Un recurso no renovable
Authors: Hermelin Michel
Published: November 2022

Eastern antioch soil: an unrestored resource

Abstract

The area located to the East of Medellin (Antioch, Colombia) includes several geological and geo-morphological units re-coated —with the exception of flooding alluvials plains— with dacian volcanic ashes which had being accumulated for at least 10.000 years. Prevailing soils have developed from such ashes and they hold favorable attributes regarding the preservation of the flora, organic substances and the hydric regime, despite their sourness and the fact they lost most of the nutrients.

The destruction of such soils which started with mining activities realized for the last four centuries, has been accelerated during the last decade because of human participation. If preventive measures are not to be taken in order to protect them, the risk to produce irreversible desequilibrium could be a fact: the loss of agricultural and cattle raising potential, the degradation on hydric equilibrium and an accelerated production of sediment. Such soils must treated as non-restored natural resources.
Reconstruction of El Niño history from reef corals
Authors: Shen Glen T.
Published: November 2022

Reconstrucción de la historia de El Niño a partir de arrecifes coralinos

Resumen

De todas las fases minerales encontradas en el ambiente marino, los carbonatos de varios orígenes biológicos han demostrado ser el repositorio más rico de información paleoceanográfica y paleoclimática. Durante las dos últimas décadas, se ha desarrollado un método de trabajo para permitir la interpretación de la información en los arrecifes de corales aragoníticos. Estos corales proveen un archivo especialmente útil por su amplia distribución, su bandeado temporal y su geoquímica apropiada para registrar información sobre el medio ambiente. Este artículo revisa estos atributos desde la perspectiva de las influencias históricas de El Niño-Oscilación Austral sobre el océano Pacífico tropical.
Los españoles en los caminos del extremo norte del Perú en 1532
Authors: Hocquenghem Anne-Marie
Published: November 2022

The spaniards in the roads of the extreme north of Peru in 1532

Abstract

Based on the accounts of the chroniclers who accompanied Pizarro from Tumbes to Cajamarca, the list of tambos from 1543, the information on local caciques from 1548, and the archaeological reconnaissance of sites along the trails of the extreme north of Peru, it was possible to reconstruct the Inca routes on the coast and highlands along which the Spanish traveled in 1532. We located the administrative and ceremonial centers from which the Inca controlled the local caciques of the northeastern and southeastern slopes of the hills of Amotape, the valleys of the Chira and Piura rivers on the coast, and those of the highlands of Caxas and Huancabamba; we also identified the tambos along these routes. In addition, it was possible to find the fortified sites and settlements of the caciques of Pabur and Serran in the Piura valley. Finally, an attempt was made to locate the terrains and irrigation canals that permitted the agricultural production of the different cacicazgos.
Trashumancia, migraciones y reestructuraciones étnicas entre sierra y selva al norte de Chachapoyas (Perú)
Authors: Malengreau Jacques
Published: November 2022

Seasonal movements, migrations, and ethnic restructurations between the highlands and lowlands in the north of Chachapoyas (Peru)

This paper is an analysis of several restructurations in ethnic identification as they are manifested in population movements within or from the heights of the Alto Imaza in the area of Chachapoyas (Peru) towards lands which are more or less differenciated according to the cases from an ecological-productive point of view. The analysis offered derives respectively from a seasonal move transformed into a community fragmentation, a transcommunity migration extended in some cases into a migration towards a new town located on a main new road, and the colonization of tropical lowlands at the east of the Andean highlands in a physical and human environment very different from that one where the colonizers come from. The text brings to the fore the variety of existing combinations between social, ethnic and cultural restructurations in the cases under consideration.
Retroceso de glaciares en el Perú: consecuencias sobre los recursos hídricos y los riesgos geodinámicos
Authors: Portocarrero César
Published: November 2022

Glacier retreat in Peru: consequences on water ressources and geodynamic hazards

In the Andes of Peru, important glaciers masses still exist between 4 500 and 6 700 m asl. On some representative glaciers, a strong retreat at the terminus has been measured during the last decades. This explains the constant formation of new glacier lakes, some of them being dangerous. Morever, continuation of this trend could limit water ressources of the Cordillera, modifying runoff of streams, principaly during the dry season. Some data about glacier retreat in Cordillera Blanca are presented. With a good knowledge of this evolution, it was possible to carry out works aiming at reducing or suppressing the risks coming from the lakes. In the same time, some lakes were converted into reservoirs to satisfy demand from agriculture, domestic consumption, energy and industry.
Pescadores-recolectores arcaicos del extremo sur peruano. Excavaciones en la Quebrada de los Burros (Tacna, Perú). Primeros resultados 1995-1997
Authors: Lavallée Danièle , Julien Michèle , Béarez Philippe , Usselmann Pierre , Fontugne Michel , Bolaños Aldo
Published: November 2022

At the outset of the Archaic Period, human groups subsisting on marine resources and occasional terestrial hunting, began to settle down on the South Peruvian coast. In Quebrada de los Burros, 14C dates place these regular occupations between 9800 to 3200 BP, during a phase of a calm and relatively wet climate (see Usselmann et al., this volume). The consequent formation in the valley of fresh water or stagnant ponds created highly favourable circumstances for human settlements. Broad horizontal excavations have discovered occupation levels with several hearths, abundant lithic equipment, shell concentrations (Concholepas concholepas, Mesodesma donacium, Fissurella sp., Choromytilus chorus....) and fish remains belonging to many species, suggesting diverse and sophisticated halieutic techniques. Some remains of birds and terrestrial mammals have also been encountered. Analysis on shells, presently in progress, will try to determine wether those archaic settlements were seasonal or permanent throughout the year.
Producción alfarera en Santo Domingo de los Olleros (Huarochirí - Lima)
Authors: Ramón Joffre Gabriel
Published: November 2022

Este artículo presenta en detalle el proceso de producción alfarera en el pueblo de Santo Domingo de los Olleros. Dadas sus características, este poblado resulta un caso idóneo para realizar una etnografía alfarera a partir de una perspectiva arqueológica. Los interrogantes son planteados al contexto dinámico (presente), pero la atención está centrada en las evidencias materiales del proceso, en aquellas que suelen perdurar : los yacimientos arcillosos, los productos,
Etnofagia estatal. Modernas formas de violencia simbólica (una aproximación al análisis de la reforma educativa)
Authors: Patzi Félix
Published: November 2022

Ethnophagie étatique. Les formes modernes de la violence symbolique sur la culture indigène (Éléments pour l'analyse de la Réforme Éducative)

C'est en 1994 qu'a été promulguée la réforme éducative qui incorpore l'interculturalité et le bilinguisme comme les éléments d'une politique éducative qui, en apparence, revendique les valeurs d'identité des nations d'origine et/ou indigènes. Cependant, les contenus éducatifs sont toujours imposés de la même manière, et on continue d'inculquer les mêmes paramètres de la culture dominante considérée comme la légitime. La seule différence avec le processus antérieur qui était transmis en langue espagnole, c'est que l'actuel est véhiculé à travers les langues vernaculaires ou indigènes. De cette façon, la classe dominante peut transmettre beaucoup plus rapidement la logique néo-libérale aux indigènes. Nous avons appelé ce nouveau phénomène d'intégration ethnophagie étatique qui est une forme moderne de l'exercice de la violence symbolique.
Las primeras instrucciones científicas francesas para el estudio del Perú prehispánico (siglos XVIII y XIX)
Authors: Riviale Pascal
Published: November 2022

The First French Scientific Instructions for the Study of Prehispanic Peru (XVIIIth and XIXth Centuries)

While Peruvian archaeological remains have been fascinating European collectors and scholars since the Spanish Conquest, their “scientific” study actually began in the XVIIIth century. France contributed to this movement by organizing many scientific expeditions in Peru. In order to guide travelers through their investigations, “armchair scholars” prepared surveys which, theoretically, could be used by those without any preparation. In fact, these instructions were difficult to understand and to use, and often they show and ignorance of the realities of the field work. Furthermore, some of these inquiries illustrate the gap which increased in French scientific circles during the second half of the XIXth century between cultural and natural approaches to non-European societies.
Los motines de mayo de 1909 - Inmigrantes y nativos en el mercado laboral de Lima a comienzos del siglo XX
Authors: Ruiz Zevallos Augusto
Published: November 2022

El artículo forma parte de un estudio de mayor alcance destinado a aportar al entendimiento de un período clave de la historia del Perú : 1890-1920. A través del estudio de los disturbios urbanos, es posible observar la manera cómo una sociedad que atravesaba por fases iniciales del proceso de modernización, condicionaba en los sujetos populares un tipo de respuesta donde la destrucción de propiedades, la ausencia de una organización permanente, las expresiones de ira y desprecio racial y, sobre todo, la existencia de nociones de legitimidad sancionadas por la tradición, estaban entre sus características centrales. Permiten asimismo conocer, a través de dichas manifestaciones, cómo los sectores populares nativos podían influir sobre la marcha de la economía y de la política, muchas veces para su propio beneficio. En este intento, las muchedumbres nativas de Lima de principios del siglo XX desarrollaron una cotidiana lucha que tenía como escenario el mercado de trabajo que, a veces, llegaba a niveles altos de violencia como en las asonadas de mayo de 1909 en el que, como se apreciará en el artículo que sigue, los trabajadores chinos fueron blanco de las agresiones de una multitud que consideraba que los orientales desplazaban a nacionales y además contribuían a la depreciación del salario.
Violencia reciente en Medellín. Una aproximación a los actores
Authors: Ceballos Ramiro
Published: November 2022

La violence à Medellín: une analyse en termes d'acteurs

Medellin est la ville de Colombie qui a récemment été la plus affectée par la violence. Au cours des décennies 1980-1990, elle a été le théâtre d’une série de phénomènes de violence associés aux agissements de divers acteurs armés collectifs. Dans ce texte, l’auteur cherche à rendre compte de la situation de violence que vit Medellín en s’attachant notamment aux origines et à l’expansion des principaux groupes armés à savoir les bandes et les “milices”.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN
Authors: NOVELIA PUTRI , Natalylova Kartina
Published: November 2022

The purpose of this study is to obtain empirical information about the effect of audit comittee, independence of board of directors, firm size, board size, leverage, managerial ownership, institutional ownership, and audit quality. This study uses samples from all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The results of the sample found that there were 79 companies. The results of this study indicate that the independence of board of directors and audit quality have an effect on earnings management, that earnings management practices will be higher because the demands of good prospect reports in the public make companies with high growth motivated to carry out earnings management. However audit comittee, firm size, board size, leverage, managerial ownership and institutional ownership have no effect on earnings management.
PENGARUH PROFITABILITAS, FREE CASH FLOW, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
Authors: PARTATI PARTATI , ALMALITA YULIANI
Published: November 2022

The objective of this research is to obtain at the factors that affect earnings management, such as profitability, leverage, institutional ownership, managerial ownership, the proportion of board commissioners, audit committee, and free cash flow. This study uses sampels from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This research using a purposive sampling strategy, there are 214 data and 72 companies that meet specific criteria. This study uses multiple regression was used to evaluate the hypothesis. The results of this study indicate that profitability has a positive effect on earnings management because investors ballot in companies that have a high profitable. The audit committee has a positive effect on earnings management because audit committee has integrity in monitoring financial statements, and free cash flow has a negative effect on earnings management because managements want to improve their free cash flow to show a good company’s performance to investors. Meanwhile, leverage, institutional ownership, managerial ownership, and the proportion of board commissioners have no effect on earnings management
Pengaruh Leverage, Kualitas Audit, dan Lain-Lainya terhadap Agresivitas Pajak
Authors: Alvin Alvin , Susanto Yulius Kurnia
Published: November 2022

The purpose of this research is to analyze the effect of leverage, audit quality, size, family ownership, capital intensity, profitability and liquidity on tax aggressiveness. The sampled of this study are manufacturing company listed on the Indonesia Stock Exchange during year 2018-2020. The sample in this study was obtained by the purposive sampling method. There are 55 companies chosen as the final samples. The hypothesis of this study is tested using the multiple regression analysis. The results of this study indicate that profitability has an influence on tax aggressiveness in Indonesia. However, leverage, audit quality, size, family ownership, capital intensity and liquidity have no effect on tax aggressiveness in Indonesia.
PENGARUH MOTIVATIONAL BONUSES DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Authors: RENITA TASYA , ALMALITA YULIANI
Published: November 2022

The objective of this research is to acquire empirical evidence regarding the factors that can affect earnings management in nonfinancial companies listed on Indonesia Stock Exchange. These factors are motivational bonuses, leverage, firm size, size of audit committee, independent commissioner, institutional ownership, managerial ownership, free cash flow, board size, and audit quality. The population used in this research are nonfinancial companies consistently listed on Indonesia Stock Exchange from 2018-2020. This research uses purposive sampling method which the research sample consists of 104 nonfinancial companies listed on the Indonesia Stock Exchange. The results of the data obtained were analyzed using multiple regression method. The results of this research show that motivational bonuses has positive effect on earnings management because the company’s management has opportunistic behaviour to get bonuses with their manipulating company profits. Leverage has negative effect on earnings management because there was surveillance from creditors and investors can minimize earnings management practices, Managerial ownership has positive effect on earnings management because higher managerial ownership can control the company’s management to manipulate financial report, Free cash flow has negative effect on earnings management because the higher of free cash flow indicates the company can manage operational activity well. Audit quality has negative effect on earnings management because public accountant big 4 can detects error from financial statement and reduce earnings management. The other variables have no influence on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: CALLISTA OFIRA , SUSANTY MEINIE
Published: November 2022

The purpose of this research is to analyze the effect of audit committee, institutional ownership, company size, profitability, leverage, sales growth, and capital intensity on tax avoidance. The population in this study are manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020. The sample in this study used purposive sampling method, there were 186 years data from 62 manufacturing companies. The data analysis techniques used in this study are descriptive statistics, quality tests, assumption tests, and hypothesis testing. The results of this study indicate that profitability affects tax avoidance, while audit committee, institutional ownership, company size, leverage, sales growth, and capital intensity have no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA
Authors: ANGGRAENI SULISTIA , FEBRIANTI MEIRISKA
Published: November 2022

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.
PENGARUH TAX AVOIDANCE, RELATED PARTY TRANSACTION DAN VARIABEL KEUANGAN TERHADAP NILAI PERUSAHAAN
Authors: ROSELINA SHANIA , KANTI ANNISA
Published: November 2022

The purpose of this study was to determine which the variable that consists of tax avoidance, related party transaction and financial variable has an effect on firm value in non-financing companies listed in Indonesia Stock Exchange. The independent variable used is tax avoidance which is measured using the effective tax rate (ETR) and the related party transaction variable which is measured using a receivable related party. The dependent variable used in this research is firm value which is measured using price book value (PBV). Sample of this research are 85 non-financing companies from 2016 to 2018. The research method is causal study with a sample of companies selected using purposive sampling. Data were analyzed by using multiple linear regression analysis method. The results showed that the return on assets and debt to asset ratio significantly had a positive effect on firm value. Meanwhile, tax avoidance has a significant negative effect on firm value. In other hand, the variable current ratio, firm size, dividend payout ratio, investment decisions, and related party transactions have no significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BEKASI
Authors: AISYAH SITI , SATWIKO RUTJI
Published: November 2022

Tax is one source of income for a country. The purpose of this research is to get empirical evidence about the effect of taxpayer awareness, moral obligations, quality of services, tax sanctions, tax understanding and knowledge and tax socialization on vehicle’s taxpayer compliance at Bekasi. The theory used in this research is Attribution Theory and Theory of Planned Behavior. The respondent's criteria used in this study are motor vehicle taxpayers who are registered at the Bekasi SAMSAT and self payments of vehicle’s tax. This research design uses a questionnaire as an instrument. Sampling in this study was conducted as many as 115 motor vehicle’s taxpayers who have passed the criteria. The sampling method used was convenience sampling.

The results of the analysis and hypothesis testing showed that simultaneously or partially there are 3 variables that affect taxpayer compliance. 1. Taxpayer awareness, The effect of Taxpayer awareness on Taxpayer compliance because the higher the level of awareness of Taxpayers who have understood well how the benefits of paying taxes and the implementation of tax obligations are getting better. 2. Tax sanctions, the effect of tax sanctions is due to strict and consistent enforcement of tax laws in the country with respect to the sanctions given, it will be able to create high compliance because taxpayers have understood well what penalties or sanctions will be obtained if they do not pay their taxes. 3. Socialization of taxation is influential because the tax authorities often carry out tax socialization, taxpayers often see advertisements or explanations about taxation either through print media or the internet and understand the information provided by the tax authorities so that taxpayers increase information or understanding of taxation, so that socialization is carried out carried out by the tax authorities have been effective and on target.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE PADA PERUSAHAAN NON KEUANGAN DI INDONESIA
Authors: DHYANI VIRYA , LEKOK WIDYAWATI
Published: November 2022

This study aims to gather empirical proof about wether tax avoidance, Return on Asset, Current Ratio, Leverage, firm size, Dividend Payout Ratio and investment decision affect firm value. The population of this study is non finance companies that are listed in Indonesia Stock Exchange on 2018-2020. Selection of samples in this research was based on purposive sampling technique with total 291 data sample used. This study used multiple regression model. This study finds that Return on Asset, Leverage and firm size have significant effect to firm value. On the other side, tax avoidance, current ratio, dividend payout ratio and investment decision do not affect firm value.
Pengaruh Supply Chain Management Indomie Terhadap Keloyalitas Konsumen (Studi: Pedagang Grosir Tradisional Makanan dan Minuman Ringan Tradisional di Kabupaten Mandailing Natal)
Authors: Wahdini Riski , Mahira Tengku Ismalia , Aisyah Siti
Published: November 2022

Untuk berkembang dan membedakan dirinya dari banyak bisnis lain yang ada saat ini, setiap perusahaan harus kompetitif. Bisnis harus menangani setiap aspek untuk memastikan berjalan lancar dari kegiatan produksi sampai pelanggan atau konsumen menerima produk. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh manajemen rantai pasokan Indomie terhadap loyalitas pelanggan. Penelitian kualitatif merupakan metodologi penelitian yang dipilih. Mewawancarai peserta adalah bagaimana data untuk studi kualitatif ini dikumpulkan. Untuk mempelajari lebih lanjut dan mendapatkan informasi menyeluruh, diadakan wawancara. Berbagai upaya dilakukan untuk mendapatkan informasi yang benar dari sumber yang dapat dipercaya.
Blockchain Technology - The Use Of Cryptocurrencies In Digital Revolution
Authors: Faturahman Adam , Agarwal Vertika , Lukita Chandra
Published: November 2022

?Cryptocurrency is a blockchain-based technology that is often used as a digital currency. Digital money is different from conventional money, this type of money does not have a physical form but only a block of data bound by a hash as validation. The data is spread to every cryptocurrency user who is in the environment. So that when a user makes a transaction, data mining will be carried out. Cryptocurrencies have several advantages but also have disadvantages when used as currency, from a legal point of view there is still no law governing the circulation of currency in digital form (cryptocurrency). The government must recognize digital currency so that it can be accepted by the general public as a means of payment. For now, the government has not recognized digital money (cryptocurrency) as a currency, because Cryptocurrency is a new phenomenon by some people in Indonesia. The rapid development of technology in the 4.0 revolution era, in the next few years money in physical form will be replaced by digital money seeing the many conveniences provided by using digital money.
The Effect of Transformational Leadership on Employee Performance Through Job Satisfaction and Organizational Commitment
Authors: Nastavia Putri  , Lista Meria
Published: November 2022

This study aims to examine and examine the effect of transformational Leadership on employee performance through job satisfaction and organizational commitment. Transformational Leadership is an exogenous variable, Employee Performance as an endogenous variable, and Organizational Commitment and Job Satisfaction are mediating variables. This research was conducted on leaders and employees in food & beverage companies found in Jakarta. The background of this research is the leadership style in empowering employees, which aims to improve the quality of professionalism and performance of employees in carrying out their duties and functions optimally. Things that must be considered in food & beverage companies such as Transformational Leadership, Employee Performance, Organizational Commitment, and Job Satisfaction. This study uses samples taken by purposive sampling method, using the Hair calculation method for as many as 135 respondents. The analytical method used is the Structural Equation Model (SEM), and uses Partial Least Square (PLS) to test the strength of direct and indirect relationships between various variables. The results of this study indicate that Transformational Leadership affects Job Satisfaction, Transformational Leadership has an effect on Organizational Commitment, Transformational Leadership has an effect on Employee Performance, Job Satisfaction has an impact on Employee Performance, Organizational Commitment has an effect on Employee Performance, Transformational Leadership has an effect on Employee Performance through Job Satisfaction, Transformational Leadership has an impact on Employee Performance through Organizational Commitment.
Application of Artificial Intelligence to the Development of Playing Ability in the Valorant Game
Authors: Fernanda Adwita , Fadri Geovanni Abid Renata , Huda Miftahul
Published: November 2022

From children to adults, everyone enjoys playing online games as a form of entertainment. Online games have a more popular market because they can meet other players worldwide connected to the internet. NPCs (players controlled by a computer system) are also available in online games as player substitutes or for skill practice. As a result, we have been interacting with artificial intelligence in the competition and our environment without realizing it. The game's AI (Artificial Intelligent) can offer an experience similar to playing with other players. Artificial intelligence may always influence online games, whether to replace opponents or choose the game's plot. First Person Shooter (FPS) game Valorant was made available for free on the Windows platform by Riot Games. With a CS: GO-like concept (Counter Strike Global Offensive). The amount of money you have available for each round must be calculated at the equipment purchasing phase to produce effective gaming equipment. The Greedy Algorithm is one of the algorithms that can be used to choose the equipment for the money/cred owned. This algorithm will select the most expensive item the player can buy each round so that the player's chances of winning that round increase.
PERAMALAN NILAI TUKAR RUPIAH TERHADAP DOLLAR AMERIKA DENGAN MENGGUNAKAN METODE AUTOREGRESSIVE INTEGRATED MOVING AVERAGE (ARIMA)
Authors: Ardesfira Gelbi , Zedha Hazulil Fitriah , Fazana Iin , Rahmadhiyanti Julia , Rahima Siti , Anwar Samsul
Published: November 2022

The Rupiah exchange rate was immensely influential in maintaining the stability of the country's economy.  The weakening of the rupiah exchange rate would have an impact on the national economy. Therefore, a forecast was needed to determine the exchange rate of the Rupiah in the future, especially against the US Dollar (USD). This study aimed to predict the rupiah exchange rate against the USD in 2022 and 2023. The data employed were the rupiah exchange rate data against the USD from January 2001 to December 2021. The forecasting method utilized in this study was the Autoregressive Integrated Moving Average (ARIMA) method. The most suitable ARIMA model in forecasting the Rupiah exchange rate against USD was ARIMA (3,1,1).  Forecasting results showed the Rupiah exchange rate weakened more significantly in 2022 and 2023, reaching IDR 14,484.5 and IDR 14,704.7 per USD, respectively, with the highest forecast limit reaching IDR 16,691.6 at the end of 2022 and IDR 17,781.8 at the end of 2023. The government needed preparing special policies in an effort to maintain the stability of the rupiah exchange rate in the future.
PERBANDINGAN METODE DOUBLE EXPONENTIAL SMOOTHING DAN TRIPLE EXPONENTIAL SMOOTHING PADA PERAMALAN NILAI EKSPOR DI INDONESIA
Authors: Puspita Rindang Ndaru
Published: November 2022

Exports are a source of foreign exchange that can affect the level of the country's economy and become a benchmark in determining the quality of the country. The value of Indonesian exports expressed in US Dollars is a monthly fluctuating time series data. In an effort to control the value of Indonesia's exports, it is necessary to have the right strategy, one of strategies is forecasting the value of exports in the future. To determine an appropriate forecasting method, the MAPE results from the Double Exponential Smoothing and Triple Exponential Smoothing are compared. From the research, the results of the prediction of the value of Indonesia's exports for the next 7 periods, from June 2022 to December 2022, the most accurate after a comparison of the MAPE value is closest to zero, the result is Triple Exponential Smoothing method more accurate for forecasting the value of Indonesian exports, this is because historical data on the value of Indonesian exports shows a trend and seasonal pattern at the same time
PEMODELAN PENYAKIT INFEKSI SALURAN PERNAFASAN AKUT DI DAERAH SEKITAR SEMBURAN LUMPUR LAPINDO SIDOARJO DENGAN PENDEKATAN MODEL MULTIVARIATE ADDITIVE REGRESSION SPLINE
Authors: Mahfudhotin Mahfudhotin
Published: November 2022

The phenomenon of hot mudflow in Sidoarjo is interesting to be investigated further. Regarding the cause, the disaster occurred due to drilling errors resulting in the Lapindo mudflow which resulted in gas emissions causing health problems, especially those related to the respiratory tract, namely respiratory tract infections (ARI). Risk factors that can affect the incidence of ARI in general are socio-demographic, biological, housing and density factors and pollution. Therefore, this study aims to obtain a model for classifying ARI patient data in the Jabon, Tanggulangin, and Porong sub-districts, Sidoarjo district with the variables that contribute to the classification. The nonparametric approach Multivariate Adaptive Regression Spline (MARS) was chosen because several previous studies stated that this method resulted in a higher classification accuracy than other classification methods. In addition, MARS is a classification method that is able to form a model with causal interactions to produce the best MARS model obtained from a combination of Maximum Interaction (MI), Basis Function (BF), and Minimum Observation (MO) values. The results of modeling with MARS there are three variables that contribute to the grouping, namely the percentage of the distance between the house and the source of the Lapindo mudflow, the number of activities outside the house, and the number of house ventilation. The overall model classification accuracy is 97,4 percent with a GCV value of 0,096 and an R2 of 82,9 percent
Development of epoxy binders modified with heat-resistant thermoplastics to create reinforced composite materials
Authors: Kostromina N. V. , Olikhova Yu. V. , Malakhovskii S. S. , Gorbunova I. Yu.
Published: November 2022

Binders based on a mixture of epoxy oligomers modified with polyarylsulfones with controlled deformation-strength properties have been developed. Using the stepwise curing mode, fiberglass and microplastics with increased tensile strength were obtained.
Optimization of the process of obtaining an ion exchanger based on a carbamide-phenol-formaldehyde oligomer
Authors: Naibova T. M. , Yusubov F. V. , Amirov F. A. , Abbasova K. G.
Published: November 2022

To obtain an ion exchange compound for process water treatment, a relatively environmentally friendly oligomer was sulfonated by adding a sulfogroup to the benzenering in the oligomer. The dynamic change capacity of the obtained ion exchanger was 0.74–0.98 mg-eq/g, the static change capacity was 1.25–3.22 mg-eq/g, the volume density was in the range of 1189–1206 kg/m3. The study of the optimal parameters of the process of obtaining an ion exchanger (sulfocationite) based on a carbamide-phenol-formaldehyde oligomer was carried out by planning a multifactorial experiment. The optimal value of the output parameter is 78,13 %.
Express method for detecting defects in polysulfone hollow fiber membranes with different porous structures
Authors: Matveev D. N. , Borisov I. L. , Kutuzov K. A. , Vasilevsky V. P.
Published: November 2022

A new method of electroprometry has been proposed that allows continuous investigation of extended sections of a hollow fiber membrane. Samples of polysulfone hollow fiber membranes with different porous structures were obtained: finger-shaped and spongy. These membranes were examined on a laboratory electroprometric apparatus with continuous scanning along the length of the hollow fiber membrane sample at a high voltage of 15 kV. Defects were detected in these hollow fiber membranes by the proposed method of electroporometry, the nature of which was then investigated using scanning electron microscopy. A correlation was found between the size of the detected defect and the magnitude of the corona discharge current signal: the larger the defect, the greater the absolute value of the current. It is shown that the proposed method can be effectively used as an express method to study the homogeneity of the porous structure of hollow fiber membranes in extended areas with geometrical localization of possible defects.
Monofilaments made of superengineering hot-melt polymers for processing by braiding and weaving methods
Authors: Kornilova N. L. , Miroshnichenko D. A. , Kareva T. Yu. , Musov I. V. , Slonov A. L. , Khashirova S. Yu.
Published: November 2022

The article discusses the main physical and mechanical characteristics of monofilaments made of superengineering polymers, which affect their suitability for processing by various textile technologies. These characteristics have been compared with those of high-density polyethylene monofilaments, which are successfully used in the creation of both single-layer and multilayer woven structures. The main limitations on the use of polymer threads in braiding and weaving technologies are revealed.
Study of rheological and physical-mechanical properties of epoxy systems with curing agents of different nature
Authors: Sakoshev Z. G. , Blaznov А. N.
Published: November 2022

Rheological and physicomechanical properties of epoxy binders based on ED-20 epoxy resin with isoMTHPA and HT-152B (modified isoMTHPA) anhydride hardeners and of a binder based on Ethal-370 modified epoxy resin with Ethal-450 amine hardener have been studied. The pot life of the binders based on ED-20 and anhydride curing agents (isoMTHPA and HT-152B) at 25 °С is quite high. The binders based on Etal-370 and Etal-450 must be preheated before use to 40-60 °C due to the high viscosity. The highest strength of 57.3 MPa was achieved for the composite based on ED-20 and HT-152B.