bluuebunny/crossref_metadata_2025 huggingface dataset:
Future Unraveled The Wonders of Wearable and Flexible Electronics
Authors: Egon Kaledio , Lord Mark L , Olaoye GO
Published: October 2023

The rapid advancement of technology has ushered in a new era of electronics that promise to revolutionize the way we interact with our devices and the world around us. This abstract provides a glimpse into the captivating world of wearable and flexible electronics, exploring their potential to reshape industries and improve our daily lives.Wearable electronics, such as smart watches, fitness trackers, and augmented reality glasses, have already made significant inroads into the consumer market, enhancing convenience, health monitoring, and communication. However, their potential extends far beyond these applications. Wearable devices have the capability to seamlessly integrate with our bodies, providing real-time health diagnostics, personalized augmented experiences, and even advanced forms of communication and control.Flexible electronics, on the other hand, represent a groundbreaking shift in device design. With the ability to bend, stretch, and conform to various surfaces, flexible electronics unlock an array of possibilities. They can be embedded into clothing, medical devices, and even architectural structures, offering novel solutions for healthcare, energy harvesting, and environmental monitoring.This abstract delves into the key technologies underpinning these innovations, including flexible materials, sensors, and energy sources. It also explores the challenges and ethical considerations that come with the widespread adoption of wearable and flexible electronics, such as data privacy and environmental impact.The future unraveled in this abstract paints a vivid picture of a world where electronics seamlessly blend into our daily lives, empowering us with unprecedented capabilities. It underscores the need for responsible development and mindful integration to harness the full potential of these transformative technologies while ensuring their benefits are accessible to all.
Pilar Pilar Ekonomi Islam
Authors: anggita
Published: October 2023

PARADIGMA SYARIAHCara pandang yang diambil dari perspektif islam/sariah, hasil penggalian para ulama.
Managing Diversity
Authors: Perdiani Firna
Published: October 2023

materi kedua managing diversity
Empirical Challenges in Defining Treatments and Time in the Evaluation of Gun Laws
Authors: Harper Sam , Nandi Arijit
Published: October 2023

Commentary on a recently published paper by Sharkey and Kang that estimated the impact of gun laws on gun mortality in the United States.
Introduction to Management and Organizations
Authors: Fitria Tegar
Published: October 2023

Manager adalah Seseorang yang bertugas/bertanggung jawab mengkoordinasikan dan mengawasi pekerjaan dari orang lain sehingga tujuan organisasi dapat tercapai.
INTOLERANSI DI MASYARAKAT
Authors: putra eka satria rendra
Published: October 2023

Indonesia dikenal dengan negara yang kaya akan budaya, beragam suku, agama, ras,serta golongan. Hal tersebut akan menjadi nilai tambah untuk negara Indonesia karena kayaakan keragaman. Namun, tidak menutup kemungkinan juga apabila keragaman tersebutmenjadi bumerang bagi Indonesia itu sendiri.Intoleransi menjadi salah satu dari sekian kemungkinan hal yang dapat menjadibumerang bagi Indonesia itu sendiri. Lantas, apa itu intoleransi? Intoleransi merupakankebalikan dari semua prinsip yang terdapat dalam toleransi. Dengan beragamnya suku, ras,agama, serta golongan, memungkinkan munculnya sifat etnosentrisme, di mana masyarakatIndonesia akan merasa bahwa golongannya lebih hebat daripada golongan yang lain, sehinggaterjadilah intoleransi.Masalah-masalah mengenai intoleransi yang sering kita jumpai adalah intoleransiagama dan budaya. Intoleransi agama ini dapat meliputi dikucilkannya seseorang karenaperbedaan agama yang dianut, merusak fasilitas untuk beribadah, bahkan bom bunuh diri punterjadi di tempat ibadah. Selanjutnya, intoleransi budaya yang dimana kelompok tertentu yangcenderung sekuler dalam mengutamakan paham dan nilai budaya tertentu.
Environment, Conservation, and Sustainability Journals
Authors: Team AISDL
Published: October 2023

Environment, Conservation, and Sustainability Journals
Metacognition of curiosity: People underestimate the seductive lure of non-instrumental information
Authors: Kim Sunae , Sakaki Michiko , Murayama Kou
Published: October 2023

Kim, S., Sakaki, M. & Murayama, K. (2023). Metacognition of curiosity: People underestimate the seductive lure of non-instrumental information. Psychonomic Bulletin and Review https://doi.org/10.3758/s13423-023-02404-0
It’s more complicated than that - alliances are one of many factors shaping political belief systems
Authors: Raihani Nichola , Atkinson Quentin
Published: October 2023

Accepted commentary on "Strange Bedfellows: The Alliance Theory of Political Belief Systems” by Pinsof, D., Sears, O. & Haselton, M.G
Do People Desire Optimism from Others During a Novel Global Crisis?
Authors: Miller Jane Elizabeth , Strueder Jeremy , Park Inkyung , Windschitl Paul D.
Published: October 2023

During a global crisis, does the desire for good news also mean an endorsement of an optimistic bias? Five pre-registered studies, conducted at the start of the COVID pandemic, examined people’s lay prescriptions for thinking about uncertainty—specifically whether they thought forecasters should be optimistic, realistic, or pessimistic in how they estimated key likelihoods. Participants gave prescriptions for forecasters with different roles (e.g., self, family member, public official) and for several key outcomes (e.g., contracting COVID, vaccine development). Overall, prescribed optimism was not the norm. In fact, for negative outcomes that were of high concern, participants generally wanted others to have a pessimistic bias in how they estimated likelihoods. For positive outcomes, people favored more accurate estimation. These patterns held regardless of the assumed forecaster’s role. A common justification for advocating for a pessimistic bias in forecasts was to increase others' engagement in protective or preventative behaviors.
Functional correlates of a novel 8-factor model of PTSD in U.S. military veterans: Results from the National Health and Resilience in Veterans Study
Authors: Stiltner Brendan , Fischer Ian C. , Duek Or , Polimanti Renato , Harpaz-Rotem Ilan , Pietrzak Robert H
Published: October 2023

Emerging evidence indicates that more nuanced models of posttraumatic stress disorder (PTSD) may better capture the condition’s symptom structure. Recent theoretical and empirical work argue that an 8-factor model of PTSD with separate internally- (e.g. flashbacks) and externally- (e.g. trauma-cue related physiological reactivity) generated intrusive symptom clusters may advance our understanding of PTSD and its treatment and course. However, the model’s functional and clinical significance still requires evaluation. To this end, we analyzed data from the National Health and Resilience in Veterans Study, a nationally representative sample of 3,847 trauma-exposed U.S. military veterans. Multivariable regressions were performed to assess the relationship between clinical and functional measures and the 8 symptom clusters, as assessed using the PTSD checklist for DSM-5. Externally-generated intrusions were associated with higher odds of current depression and anxiety and worse mental, cognitive, and psychosocial functioning. Anhedonia (e.g., loss of interest in enjoyable activities) was associated with all the correlates tested, while negative affect (e.g., having strong negative feelings such as fear) was linked to all measures except depression. Avoidance was linked to lower odds of current anxiety while externalizing behaviors showed higher odds of suicidal ideation. Anxious arousal was associated with lower odds of suicidal ideation but higher odds of PTSD-related impairment/distress, while dysphoric arousal was associated with higher odds of current depression, PTSD-related impairment/distress and worse mental and cognitive functioning. Results suggest that a more nuanced 8-factor model of PTSD symptoms may help inform understanding of clinical and functional correlates of this multi-faceted disorder.
Library user education and use of information resources by students of Federal College of Agriculture Ibadan, Oyo State
Authors: Kehinde R. Bolanle , Adeyeye Sophia Vivian
Published: October 2023

In spite of provision of information resources to suit the educational needs of students and scholars, use of information resources (IR) by students of higher institution of learning can largely be under-utilized. Hence, this study investigated the influence of library user education on use of information resources by students of Federal Colleges of Agriculture Ibadan, Oyo State. Descriptive research design was adopted. Population consists of eight hundred and ten (810) ND 1 and ND 2 students of Federal Colleges of Agriculture Oyo State. Proportionate Sampling technique was adopted as the sampling technique for this study as well. 265 respondents served as the sample size for this study. Data collected was analyzed using descriptive and inferential statistics. Findings revealed that LUE had significant influence on use of IR (Adj. R2 =0.027; p = 0.009). It was recommended that Librarians have to adopt library orientation, on-line instruction and course-related instruction as form of library user education to promote massive use of their information resources.
Quantitative Research Approach and its Applications in Library and Information Science Research
Authors: Pandey Parbati , Madhusudhan Margam , Singh B. P.
Published: October 2023

This paper discusses the quantitative research approach and how it applies to Library and Information Science (LIS). Although many different research methodologies are used in the diverse subject of LIS to analyze data, the quantitative approach infrequently preferred. Quantitative research is most appropriate for phenomena stated in numbers since it requires numerical measurements and the analysis of variables to get results. The most common quantitative research techniques employed in LIS nowadays are survey studies, correlation research, descriptive research, and experimental research. To assess many facets of library activities and user satisfaction, the current study scientifically examines numerous quantitative research methods, including checklists, structured interviews, and questionnaires. Researchers can examine the effect factors of scholarly communications thanks to the study's insights into biblio metrics, sciento metrics, info metrics, web metrics, and altmetrics for research trends in metric studies. The study also highlighted the advantages, disadvantages, and limitations of quantitative research methodologies when researchers use this strategy.
A Comparative Study of University Library Websites of Nepal
Authors: Manandhar Nira
Published: October 2023

Universities bear the responsibility of delivering higher education and research work. To achieve this goal, well-facilitated libraries are required. In the present scenario, the daily work of people is becoming easier with the use of internet. Hence, libraries and their services also need to show their presence on the web. The websites of Universities of Nepal have been explored using a checklist prepared for the purpose, of finding the status of central library websites and their services available via websites. The result showed that there is no uniformity in managing information in websites and available IT facilities are not being used properly in such an important sector of education. Library professionals now should make an effort to maintain uniformity in library websites which is now as much essential as the uniformity of cataloguing and classification work of libraries.
The ISSN International Centre and its Network: A brief Introduction
Authors: Béquet Gaëlle
Published: October 2023

The article recalls the rationale behind the creation of the ISSN international center placed under the dual auspices of the United Nations Educational, Scientific and Cultural Organization (UNESCO) and the International Organisation for Standardisation (ISO).It describes the recent progress achieved by the ISSN International Centre, particularly regarding the openness and quality of ISSN data. The objectives of the Centre's current strategic plan are detailed.
Quality and Evaluation of Information Systems in Institutional Organizations: Archives and Libraries
Authors: Mamma Eleni
Published: October 2023

The factors affecting the success and efficiency of information systems are always an important and critical aspect for the structure, proper operation, and improvement of the produced services and products of an organization for its end users-both for the internal ones (employees) and for the external ones (public). At the present, the need to create suitable parameters, assisting in evaluating and measuring the successful operation of an information system in an organization is constantly growing. The purpose of the specific thesis is, firstly, to introduce us to the environment of the organizations’ information systems, while also providing us with a complete and extended presentation of their operations, processes, infrastructures, and factors of success. Through Systems Theory, we shall examine the analysis and design for an information system, while identifying the quality parameters necessary for measuring its success. In addition, we shall employ the model for measuring quality for an information system called: “DeLone & McLean Information Systems success model”. We shall see what each parameter of the above model examines by investigating concepts such as system quality, information quality, user satisfaction, effect of quality onuses and organization. At the same time, we shall develop an application for evaluating the quality of an information system, the so-called: "Organizational Memory Information Systems Quality" which builds on the success model of DeLone & McLean. The main objective of this thesis is to reach into a fruitful discussion regarding quality in the operation, infrastructure, and provided services of institutional organizations. Moreover, we shall focus on the usefulness and importance of measuring factors regarding efficiency for an information system, as this procedure is used by modern Society of Information, in order to be transformed to Society of Knowledge.
Libraries for Refugees: The case of Myanmar Refugees along Thailand Border
Authors: Miyake Takafumi
Published: October 2023

This article illustrates the roles of community library in the care and maintenance phase of refugee population with the case of Myanmar refugees fled to Thailand border since mid-1980s. The author argues that refugees’ access to library services needs to be ensured as well as provision of water and sanitation, food, shelter, and medical service since the library preserves cultural identity and self-esteem of refugee populations who experience traumatic incidents.
Perspectives of the Latin American Non-commercial Journal Publishing and South-South Collaboration before Commercial Business Models for Open Access
Authors: García Arianna Becerril , López Eduardo Aguado , García Alejandro Macedo
Published: October 2023

Currently, the polysemic concept of Open Access is broad enough to encompass different meanings, paths, principles and outcomes. In that spectrum, there are approaches more in favor of values such as equity, inclusion, democratization and participation. On the contrary, some others reproduce schemes of epistemic injustice and structural exclusion. In Latin America, scholarly communication has taken science as a public good. This model is collectively sustained and it provides universal benefit. Conversely, the Open Access business models offered by the commercial sector of scientific journals perpetuate exclusion, since they continue to be based on the paradigm of commodification of science. Both, access and knowledge generation are compromised when knowledge is privatized and commoditized. It is important to reflect on the evolution of the Open Access movement, its effects, the beneficiaries and the excluded. Latin America is proud to showcase an academy-owned publishing paradigm which is worthy to be understood, recognized and strengthened, and that is particularly beneficial for the Global South.
Samshodhana Mandala: An Important 'Private Library' in Nepal
Authors: Paudel Kishor , Nyaichyai Lila
Published: October 2023

The paper deals with the private library of Dr. Mahes Raj Pant. This study aims to explore his private library status and the reasons behind his enormous collections. Some reports have shown that private libraries in Nepal are expanding and this paper explain son what kinds of collections they have in their collections, how they are organized, the future aim for their library and etc. In Nepalese history, private collectors have greatly aided in the growth of national collections. So, if the government is interested in preserving valuable documents of this library or allowing the authority to run it, this study gives light to such a potentiality.
Ignorance of Local Needs in Construction of New Houses of the Earthquake Hit Dalit Community in Central Nepal
Authors: Acharya Bhesraj , Sharma Dhurba Prasad
Published: October 2023

This article asserts ignorance of local knowledge system, need, social, and cultural settings in construction of earthquake resilient houses in Dalit community. Dalit communities are considered as economically backward ethnic caste group in Nepal. The article is based on the field study carried out in Dhading district of Bagmati Province. The guiding theoretical framework of the study is the anthropology of disaster focusing on resilience through holistic approach to reveal undermining of local contexts in reconstruction of private houses. The methodological approach consists of qualitative research tools supplemented by household census.

As part of earthquake resilient house construction, the government of Nepal provided cash grant support to the families with severely damaged houses. Such families identified as red card holders. Findings of the study clearly reveal that the cash support is not enough to address the local social and cultural needs of Dalits in construction of houses. There is heterogeneity in Dalit communities in terms of social cultural bonding, social relations, and economic status. The cash support in the lump sum basis under the blanket policy approach regardless of household income, family background, and economic status hardly address the local contexts. Most importantly, the construction process highly concentrated on building of house structures in the prescribed standards of the government focusing on technical engineering rather than accommodation of local settings and needs.
Disappearing Dalit Haruwa-Charuwa labor in Tarai Agriculture: Causes and Consequences of Land Fragmentation
Authors: Ghimire Kumar
Published: October 2023

This research is conducted in Tarai agriculture practice in Baijanathpur village of Morang District in eastern Tarai to explore why Haruwa-Charuwa labor has been disappearing from Tarai agricultural works? It is based on qualitative historical methodology; field observation, key informant and life history interview method to collect reliable and valid data from field. This study manifested the problem why Dalit labor has disappeared in agriculture and how they are getting survive without proper livelihood opportunity. It has signified to acknowledge that Tarai is changing its agriculture structure in its relation of labor disappearing from agriculture works. After the continuation of change and development in Tarai (migration, population growth, technology), agriculture could not consume enough labor power, so that, Dalit Haruwa-Charuwa labor has been facing job scarcity and livelihood problem due to causes of land fragmentation. This study provides a deeper conceptual understanding linkage between land fragmentation and consequence of farm labor declining in rural Tarai and investigates this relationship empirically.
Consumption Behaviors and Awareness of fast food among the Young Generation: An Empirical Study on Hostel Living Students in Kathmandu Valley
Authors: Regmi Mithu
Published: October 2023

This research aims to study the fast-food habits of the young generation, who are staying in hostels. It intends to study the role of parents and advertisement regarding on consumption behaviours and awareness of fast food. Food is considered as an important representation of all social groups. Although the trend has changed, its impacts exist on the whole society, whether it belongs to the lower middle class or elite class. Fast food is considered as easy to make and ready to eat, so in present days, the young generation is attracted to fast food outlets as hanging places with friends in search of new tastes and places. Hostel life is entirely different and independent from the in-home, especially in terms of food eating. Keeping this view in mind, this research was conducted in two hostels in Kathmandu metropolitan city. This is qualitative research. Based on my research I argue that there is a link between food, parents’ roles, behaviors pattern of hostellers, and advertising.
बौद्ध दर्शन : विश्वशान्ति र मानवतावादको मध्यमार्गी बाटो
Authors: खतिवडा Khatiwada नवराज Nawaraj
Published: October 2023

बुद्धले आफ्नो उपदेशमार्फत प्रेम, सद्भाव, भाइचाराको सन्देश फैलाए जसको फलस्वरूप बुद्ध धर्मावलम्बीहरू सम्पूर्ण प्राणीहरूप्रति दयावान, शान्तिप्रेमी, मानवमूल्यको सम्मान गर्ने भएका छन्, युद्ध, रक्तपात र हिंसाबाट टाढा रहन मन पराउँछन् । भगवान बुद्धले प्रचलित धार्मिक पूजाआजा, ब्राम्हण र भीक्षुहरूलाई दान दिने कुराको विरोध गरेनन् । उनले ब्राम्हाणहरूको निन्दा पनि गरेनन् तर ब्राम्हाण हुनका लागि नैतिकवान, सदाचारी तथा विवेकशील हुनुपर्ने औँल्याए । पापबाट आफूलाई मुक्त राख्न निर्दाेष पशुवध गर्ने होइन बरु सत्यलाई आत्मसातगर्नु हो भत्रे उपदेश दिए । आत्मा र ज्ञानको आर्जन गर्न गृह त्याग गर्नुपर्ने कुरासँग उनी सहमत भएनन् ।बुद्धका अनुसार हाम्रा असीमित इच्छा र कामेच्छाहरूलाई त्याग्न सके मात्र दुःखको निरोध हुन्छ । उनका अनुसार जीवनमा अष्टमार्ग अपनाएर निर्वाण प्राप्त गर्न सकिन्छ ।
Newly-formed checklist for analysis of application of the safety system on table saws
Authors: Gavanski Dušan
Published: October 2023

The aim of paper is to analyze the application of the safety system on table saws. The research methodology used to analyze the application of the safety system on table saws is presented, using the method of description using a newly-formed checklist. The research was conducted on a sample of 18 table saws, where it was determined that over 50% of the analyzed machines are unsafe to use. The results obtained from the analysis of the application of the safety system on table saws were discussed and further research was proposed.
Pengaruh Kapabilitas Organisasi Terhadap Kinerja Bisnis (Studi Pada PT. Sanjaya Rezeki Mas Karawang)
Authors: Susila Hendra , Suyaman Dede Jajang , Hersona GW Sonny
Published: October 2023

The purpose of this study was to analyze the influence of organizational capabilities on the business performance of PT Senjaya Rejeki Mas Karawang. The method used in this research is descriptive and verification analysis with a quantitative approach. The sampling technique used in this research is simple random sampling. The number of samples used were 114 respondents. The data analysis technique used is a simple regression analysis technique with the help of the SPSS version 18 application. The results of this study indicate that the organizational capabilities and business performance of PT Senjaya Rejeki Mas Karawang are currently good. And verifiably the results of this study show that organizational capability has a positive and significant effect on the business performance of PT Senjaya Rejeki Mas Karawang by 73.5%. While the remaining 26.5% comes from other factors not examined.

Keywords: organizational capability, business performance
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung
Authors: Wijaya Nanda Akbar
Published: October 2023

The use of the full costing method in calculating the cost of production is more precise and accurate. This is because the full costing method includes all detailed cost components for the production process. This study aims to analyze the comparison of the cost of production according to the UMKM Nanda Goldfish and the calculation of the cost of production according to the full costing method. The data used in this research is primary data. The method of data analysis technique used is a qualitative descriptive analysis method. The contribution in this research is to help the UMKM Nanda Goldfish to get the right calculation of the cost of production. The results showed that the calculation of the cost of production using the full costing method was higher than the calculation of the cost of production using the UMKM Nanda Goldfish method. The results show that the calculation of the cost of production using the full costing method is Rp. 1,066 and the calculation of the cost of production is using the UMKM Nanda Goldfish method which is Rp. 543. This is because the UMKM Nanda Goldfish/1only includes direct material costs for seeds, labor costs, and electricity overhead costs. Without including feed raw material costs, vitamin overhead costs, pharmaceutical overhead costs, plastic overhead costs, and oxygen overhead costs.

Keywords: Cost of production, Full Costing Method
Analisis Pengaruh Objek Wisata, Jumlah Wisatawan, dan Tingkat Hunian Hotel terhadap Pertumbuhan Ekonomi di Kabupaten Malang
Authors: Permatasari Tarwiyah Ayu , Marseto Marseto
Published: October 2023

Economic growth is a macroeconomic indicator of concern because it reflects a country's ability to increase the per capita income of its population.  Economic growth is supported by economic sectors that have potential, one of which is tourism which can have a good impact on regional development such as improving the regional economy, increasing creativity and innovation and improving the welfare of the community.  This study was conducted to analyze the influence of tourist attractions, the number of tourists, and hotel occupancy rates on economic growth in Malang Regency. The method used in this study is the Ordinary Least Square (OLS) Multiple Linear Regression analysis method with time series data using SPSS Version 26 software. The data used in this study are the number of tourist attractions, the number of tourist visits, and hotel occupancy rates as independent variables and economic growth as a dependent variable within a period of 15 years, namely in 2008-2022. The results obtained from this study state that simultaneously tourist attractions, the number of tourists, and hotel occupancy rates have a significant effect on economic growth. However, partially each variable has no effect on economic growth.

Keywords:Tourism, Tourist Attractions, Tourists, Hotel Occupancy, and Economic Growth.
Analisis Sektor Basis Dan Sektor Non Basis Pada Wilayah Kabupaten Bojonegoro Dan Kabupaten Tuban Di Provinsi Jawa Timur Menggunakan Metode Location Quetient, Shift Share, Dan Tipologi Klassen
Authors: Chumayda Youlanda Sara , Marseto Marseto
Published: October 2023

This study was conducted with the aim of determining the base sector and non-base sector in Bojonegoro Regency and Tuban Regency. This research is based on secondary data in the form of time series data obtained through the Central Statistics Agency website in 2022 and processed using Location Quetient, Shift Share, and Klassen Typology analysis tools. And obtained the results of the analysis there are two base sectors in Bojonegoro Regency and three base sectors inTuban Regency.

Keywords: Base Sector; Location Quetient, Shift Share, and Klassen Typology
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah, Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualiatas Laporan Keuangan (Studi Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Jember)
Authors: Wulandari April Dwi , Yuliati Anik
Published: October 2023

The purpose of this study is to determine and test emprirically the effect of the application of Regional Government Information Systems, Internal Control and Utilization of Information Technology on the quality of financial reports of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency. This research uses a quantitative approach, using primary data through questionnaires. The subjects of this study are employees who carry out accounting or financial administration functions who have worked for 2 years with a minimum of high school education in all majors. The sample in this study used no-probability sampling with a purposive sampling technique with a total of 45 samples that met the criteria. The analysis technique in this study used multiple linear regression analysis with assistance sofware IBM SPSS Statistics 26. The results of this study indicated that (1) the application of the Regional Government Information System has a significant positive effect on the quality of financial reports at the BPKAD of Jember Regency. (2) Internal control has a significant positive effect on the quality of financial reports at BPKAD Jember Regency. (3) Utilization of information technology has a significant positive effect on the quality of financial reports at BPKAD Jember Regency.

Keywords: Regional Government Information System, Internal Control, Utilization of Information Technology, Quality of Financial Reports
Pengaruh Kesadaran Wajib Pajak Dan Tingkat Pemahaman Wajib Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Samsat Di Kabupaten Lamongan)
Authors: Islammiyah Feriza Lucia , Yuliati Anik
Published: October 2023

The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the SAMSAT Office of Lamongan Regency. The sample in this study used non-probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance.

Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance
Model Permintaan Pekerjaan - Sumber Daya Untuk Kesejahteraan Dan Produktivitas Karyawan
Authors: Aini Nisa Nur , Rosadi Barkah , Alhadihaq Muhammad Yusuf
Published: October 2023

Employee well-being is an important factor for individuals and to ensure company sustainability. The research objective is to develop a Job Demand-Resources (JD-R) model that can predict employee well-being and productivity at PT Fengtay Indonesia Enterprise. Explanatory survey of 250 randomly selected non-manager employees of PT Fengtay Indonesia Enterprise. Inferential analysis using SEM with SPSS25 tools. The results of the study show that job demands, such as high task demands and tight time pressure, have a negative and significant relationship with employee welfare, while job resources, such as social support from colleagues and superiors, have a positive and significant effect on employee well-being. ultimately increase productivity. The proposed JD-R model can be a useful tool for human resource management in developing effective strategies to improve employee welfare and individual productivity. The JD-R model helps managers to improve employee well-being and productivity. Management can ensure support to employees thereby increasing their well-being and productivity.

Keywords: Job demand, Job Resources, Productivity, well-being, textile manufacturing
Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyrakat Terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Pandaan (Studi Kasus Di Kecamatan Pandaan Kabupaten Pasuruan)
Authors: Nirwana Cindy Sekar , Muslimin Muslimin
Published: October 2023

This study aims to examine the effect of transparency, accountability, and community participation on the management of village fund allocations. This study uses a type of quantitative research using primary data. The primary data is in the form of a questionnaire distributed to 84 respondents in villages in Pandaan District, Pasuruan Regency. Selection of the sample in this study using purposive sampling. The results of this study prove that the translation variable has no effect on the management of village fund allocations in Pandaan District. Meanwhile, accountability and community participation have a positive effect on the management of village fund allocations in Pandaan District.

Keyword: Transparency, Accountability, Community Participation, Village Fund Allocation Management
Pengaruh Kualitas Sistem, Kualitas Informasi, Dan Kualitas Layanan Terhadap Kepuasan Pengguna Aplikasi Flip (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Jenderal Achmad Yani)
Authors: Adelfi Fitri , Rahmah Nunung Aini
Published: October 2023

This study aims to determine the influence of System Quality, Information Quality, and Service Quality on User Satisfaction in Flip Applications (Case Study on Students of the Faculty of Economics and Business, Jenderal Achmad Yani University). The analysis technique used in this study was the accidental sampling technique, with 335 samples from 2072 populations directly related to user satisfaction. All respondents filled out the research questionnaire via Google Forms. The results of the study show System Quality significantly negatively affects User Satisfaction with the Flip Application, Information Quality does not affect User Satisfaction in the Flip Applicatio,.  Quality of Service has a positive significant influence on User Satisfaction in the Flip Application.

Keywords: System Quality, Information Quality, Service Quality, User Satisfaction
Pengaruh Flexible Working Space dan Organizational Culture Terhadap Produktivitas Kerja: Literature Review Manajemen Sumber Daya Manusia
Authors: Suyatno Agus , Leuhery Ferdy , Agustinus Jati Wahyono , Lubis Fatimah Malini , Harahap Muhammad Ade Kurnia
Published: October 2023

Flexible Working Space is not synonymous with working from home (WFH). FWS is a very flexible space that can be done anywhere, anytime and according to the needs and conditions that support the implementation of work. The purpose of this study is to see the effect of Flexible Working Space and Organizational Culture on Work Productivity. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are emphasized in national and international scientific articles related to financial management. The results showed that (1) Flexible Working Space affects Work Productivity. (2) Organizational Culture affects work productivity.

Keywords: Flexible Working Space, Organizational Culture, Work Productivity
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)
Authors: Putri Nur Anita Chandra , Difianti Aktian
Published: October 2023

The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance.

Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance
Pengaruh Kepribadian Narsisme Akuntan Terhadap Praktik Profesi Tidak Etis
Authors: Anjani Ernia Dwi , Priono Hero
Published: October 2023

This study aims to determine the effect of narcissism personality in an accountant on unethical professional practice. This research uses a quantitative method by distributing questionnaires online to accountants through personal chat or group chat. Data analysis used in this study used multiple linear regression analysis by passing several tests including: Classical Assumption Test and Hypothesis Test. The results showed that the narcissism personality level of accountants at IAI Muda East Java is 7.82, which is relatively low, and the level of unethical professional practice is 15.47, which is low.

Keywords: narcissism, accountant, unethical professional practices
Evaluasi Program Pengadaan Armada Angkutan Sampah Tahun 2021 (Studi Dinas Lingkungan Hidup Kota Palopo)
Authors: Rahim Muh.Sudarmono , Wahida Altri , Hapid Hapid
Published: October 2023

Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik program pembelian armada sampah tahun 2021 berjalan (Studi pada Dinas Lingkungan Hidup Kota Palopo). Metode deskriptif digunakan untuk jenis penelitian kualitatif ini. Pengamatan, percakapan, dan catatan tertulis digunakan untuk mendapatkan informasi. Pengetahuan ini didapat dari kajian literatur, observasi, dan wawancara dengan orang-orang yang bekerja di Badan Lingkungan Hidup. Kota Palopo membutuhkan program pengelolaan sampah agar masalah cara penanganan sampah dapat teratasi. Hasil kajian menunjukkan bahwa kebijakan dalam program pengembangan kinerja pengelolaan sampah untuk komunikasi yang dibangun oleh dinas terkait, khususnya pelaksana program di Dinas Kebersihan, belum berjalan dengan baik. Selain itu, program tersebut tidak memiliki sumber daya yang cukup, terutama orang, yang membuatnya lebih sulit untuk mencapai tujuannya. Masalahnya, bangunan dan infrastruktur tidak sesuai dengan program yang sedang dimulai. Tentang seberapa banyak pelaksana program khususnya Dinas Kebersihan Kota Palopo mau dan mampu bekerja sama agar program dapat terlaksana dengan baik. Untuk pengelolaan limbah.

Kata kunci : Program, Armada Angkutan Sampah
Pengaruh Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Net Profit Margin Terhadap Roa Pada Perusahaan Property & Real Estate Yang Terdaftar Di BEI Tahun 2019 - 2021
Authors: Lubis Mahmuddin Syah , Siburian Arman Osvaldo , Cokro Rivaldo , Nasution Yusneni Afrita
Published: October 2023

The study aims to determine the effect of Curent Ratio, Total Asset Turnover, Debt to Equity Ratio, Net Profit Margin on ROA in property and real estate companies listed on the IDX in 2019 - 2021. Quantitative descriptive research method, collecting data using research instruments and statistically analyzed in testing hypotheses. The population was 80 companies in the field of property and real estate, a sample of 20 companies with purposive sampling technique. The results of the study found that Current Ratio is partially significant to the company's Return on Assets with a tcount of Current Ratio 0.557, ttable 2.000 (tcount < ttable) and its significance is 0.580, which is> 0.05. Total Assets Turnover partially affects the company's Return on Assets with a tcount of Total Assets Turnover 2.909, ttable 2.000 (tcount> ttable) and its significance is 0.005, namely <0.05. Debt to Equity Ratio is not significant to the company's Return on Assets worth thitung Debt to Equity Ratio 1.131, ttabel 2.000 (titung < ttabel) significance 0.268 which is> 0.05 Net Profit Margin partially affects the company's Return on Assets worth thitung Net Profit Margin 10. 509, ttable 2,000 (tcount> ttable), the significance is 0.000 which is <0.05.Current Ratio, Total Asset Turnover, Debt to Equity Ratio and Net Profit Margin are significant to Return on Asset worth Fhitung> Ftabel (29,548> 2,536).

Keywords: Current ratio, total asset turnover, debt to equity ratio, net profit margin ratio and return on assets.
Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor
Authors: Rustam Andi , Adiningrat Andi Arifwangsa , Said Saida , Nur Muhammad , Afni Nur
Published: October 2023

This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved.

                                                                                              

Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions
Reaksi Pasar Saham di Indonesia terhadap Keterbukaan Informasi Terkait Transaksi Afiliasi
Authors: Sirait Olivia , Lubis Arief Wibisono
Published: October 2023

Affiliated transaction or also known as related party transaction (RPT) refers to a transaction involving two or more parties with a special or related relationship. Due to this relationship, the transactions may not be conducted according to the arm's length principle or cause a potential agency problem. Therefore, information disclosure to the public is necessary to provide a material information regarding affiliated transactions and as a key aspect of adhering to principles of good corporate governance. The aim of this study is to analyze whether there is a significant and positive impact on Indonesian stock market, in response to the RPT Announcements by issuers in Indonesia. Despite the prevalence of affiliated transactions among group companies in Indonesia, there is little research focused on the impact of RPT announcements on stock market reactions in Indonesia. Using event study as the method, in this study assess whether stock prices adjust in a timely manner upon the arrival of new public information. The results indicate that there is a significant and positive average abnormal return on the third trading day before RPT Announcement, and a significant and negative average abnormal return on the fourth trading day after RPT Announcement.

 

Keywords: Stock market reaction, RPT announcement, affiliated transaction, event study
Pengaruh Kualitas Produk dan Persepsi Harga Terhadap Keputusan Pembelian: Literature Review Manajemen Pemasaran
Authors: Herdiyanti Herdiyanti , Anwar Muh. Abduh. , Mere Klemens , Apriyono Tri , Suyatno Agus
Published: October 2023

Quality products are the main key in winning market competition, which in turn will be able to provide higher satisfaction value to consumers. The purpose of this study was to see the effect of product quality and price perceptions on purchasing decisions. The method in this article is a qualitative method with literature study or Library Research. The purpose of this article is to analyze existing theories by looking at their comparison with previous theories in the research literature. The literature used is literature from research results or reviews that are emphasized in national and international scientific articles related to financial management. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the theory of several articles on the results and discussion, the conclusions in this article are (1) Product quality has a positive effect on consumer purchasing decisions. (2) Price perception has a positive effect on consumer purchasing decisions.

Keywords: product quality, price perception, purchasing decisions
Pengaruh Strategi Usaha, Inovasi, Dan Fokus Pelanggan Terhadap Kinerja Organisasi Melalui Keunggulan Kompetitif
Authors: Aryani Apridyta Rachma , Indarto Indarto , Budiati Yuli
Published: October 2023

This study is based on quantitative research based on the fact that the company's sales have been unstable for several years due to national phenomena. The purpose of research on the problem is to analyze the impact of business strategy on organizational performance. This study used questionnaires or interviews with respondents, measuring variables using intervals. The technique used is descriptive analysis. The results showed that the business strategy variable did not have a significant effect on organizational performance. And competitive advantage cannot affect the company's performance and business strategy. In short, business strategy variables do not affect competitive advantage. In other words, the higher the existing strategic effort, the smaller the influence of new competitive advantage. Using resource-based theory as the main theory, resource-based theory is a theory which states that companies can: Increase competitive advantage. you by developing resources that help you survive in the long term.

Keywords: Competitive Advantage; Organizational performance; Business strategy
Pengaruh Kompetensi Sumber Daya Manusia Dan Komunikasi Interpersonal Terhadap Efektivitas Kerja
Authors: Budiharti Rika Endah , Komariah Kokom , Nurmala Resa
Published: October 2023

This study aims to determine how much influence the competence of human resouces, interpersonal communication has on work effectiveness for employees of PT.Agronesia Saripetejo, Sukabumi City. Responden in this study were 35 people who were shown to employees of PT.Agronesia Saripetojo Sukabumi,City. This research method uses quatitative methods with an associative descriptive approach. In this study, the Normality Test, Simultaneous Statistical Test ( F Test ) and Partial Statistical Test ( T Test ) were carried out. The results in this study indicate that there is a simultaneous positive influence between human resouce competence, interpersonal communication and work effectiveness with a result of 12,639 > 3,292, which means that the calculated F value is greater than the F table. Partially human resouce competence has a positive but not significant effect on work effectiveness, this is evidenced by the value obtained from the result of T count > T table (2,579 > 2,032) with a significance value of (0,015 > 0,05). Interpersonal communication has a positive and significant effect on work effectiveness, this us evidenced by the calculated T value which is greater than T table (3,511 > 2,032) with a significance of 0,001 < 0,05.

 

Keywords : Human Resource Competence, Interpersonal Communication, Work Effectiveness
Pengaruh Inventarisasi Aset dan Legal Aset Terhadap Optimalisasi Aset: Literature Review Manajemen Keuangan
Authors: Kusumastuti Ratih , Wijaya I Ketut Kusuma , Sari Sarni Handayani Puspita , Fitriani Fitriani , Mere Klemens
Published: October 2023

Every business needs to know which assets can still be managed and which ones need to be replaced. The purpose of this study is to analyze the effect of asset inventory and legal assets on asset optimization. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or studies presented in scientific articles. All articles used are sourced from the electronic data literacy search engine Mendeley and Google Scholar.The results showed (1) Asset inventory affects asset optimization. (2) Legal assets affect asset optimization.

Keywords: Asset inventory; legal asset; asset optimization