bluuebunny/crossref_metadata_2025 huggingface dataset:
Students' Perceptions Toward Practical Online Learning in Physical Education: A Case Study
Authors: Hidayat Cucu , Rohyana Aang , Lengkana Anggi Setia
Published: July 2022

This research aims to evaluate the e-learning system in practical courses in the Physical Education Department based on psychomotor learning outcomes. The research method used is descriptive qualitative, using a survey design with a cross-sectional type for program evaluation. In this case, the program analyzed for evaluation is online-based learning in practical courses based on psychomotor learning outcomes during the Covid 19 pandemic. Questionnaires, interviews, observations, and documentation were used for the data collection. The results explain students' perceptions of the use of online learning media. The interviews results emphasize the following indicators; 1) readiness, 2) facilities and infrastructure, 3) strategies and models, 4) syntax, 5) response, 6) assessment form, 7) success rate, 8) difficulty, 9) overcoming obstacles, 10) weaknesses and strengths, 11 ) Effectiveness. The research proves that online-based practical learning can be implemented. It is proven by students' and lecturers' perceptions regarding the plan, implementation, and evaluation of psychomotor learning. It has been explained comprehensively, especially for the use of media and evaluation of learning used, which is highly highlighted by students and lecturers. Although there are limitations regarding other supporting facilities and infrastructure, it will be a note for further research using different research methods.
Interactive Multimedia Application of Teaching Style as a Learning Medium for Physical Education Teachers
Authors: Samosir Agus Salim , Akhmad Imran , Hasibuan Bangun Setia
Published: July 2022

The research aims to produce a teaching style application product in health sports Physical Education (PE) teachers based on interactive multimedia. This research is expected to overcome difficulties for Physical Education teachers who have been on the use of teaching styles carried out by Physical Education teachers only centered on teachers continuously and have not fully applied variations in teaching styles so that it causes learners to become bored and can inhibit the potential that exists in learners. In other respects, the lack of knowledge that Physical Education teachers have on teaching style, and the low interest of teachers to read books and find sources for teaching styles. The research stages are; (1) The pre-development stage, at this stage, needs analysis is carried out through a survey of the level of tool needs for users, instrument preparation and consultation with experts. (2) The development phase of developing the product "Teaching Style Application" starting from the initial product development of manuscripts (manuals), designing work and application design, small group trials, stage I improvements, large group trials, phase II improvements, mass production. (3) The evaluation stage of product results implementation and product desimination.
Development of Sensor Based Standing Board Jump Test Equipment
Authors: Simatupang Parsaoran , Bangun Sabaruddin Yunis , Manalu Nimrot
Published: July 2022

The purpose of this research is to produce a standing board jump sensor -based. This research was carried out on students of the sports science faculty in April 2022. The type of research used in this study was development research with a Research & Development (R&D) research design from Borg and Gall. This research was conducted with 9 stages of research, namely, (1) Research and information collecting, (2) Planning, (3) Develop preliminary form of product, (4) Preliminary field testing, (5) Main product revision, (6) Main field testing, (7) Operational product revision, (8) Operational field testing, (9) Final product revision. The population in this study using the students of the faculty of sports science. sampling technique used was purposive sampling with a Phase I trial of 20 FIK students and a Phase II trial of 30 FIK students in the soccer course. Furthermore, from the Phase I trial, which amounted to 20 people, it showed a figure of 96% with the Very Eligible, then from the Phase II trial, which amounted to 30 students, it showed a figure of 91% in the Very Eligible. So from the results of this study it can be concluded that the development of a standing board jump can be used to measure leg muscle power through a standing board jump. Based on the data obtained, the development of a standing board jump is declared feasible to be developed as a sensor-based standing board jump test tool.
Development of E-Book Based Volleyball Learning Model
Authors: Endriani Dewi , Akhmad Imran , Daulay Basyaruddin
Published: July 2022

Based volleyball learning model e-book- and developed it as a sports lecturer's guide in teaching courses volleyball The resulting products are learning models volleyball learning materials volleyball based E-Book-. This research was developed by adapting the Borg & Gall educational research and development model. The development procedure used includes several stages: 1) recognizing the content of the product being developed, 2) developing the initial product of the game, 3) expert validation, 4) testing field The data analysis technique used in this research is done in two ways, namely quantitative and qualitative. Based on media trials in the field, the following results were obtained: 1) The media developed was very valid (good) with an average media validation questionnaire by experts of 92.39%. 2) The learning media developed is very practical, by getting a very good response where the average questionnaire is 92.12% which gives a positive response, 3) the E-Book media developed is quite effective, where the completeness of student learning outcomes reaches 87.19 %. From these results, it shows that the animation-based E-Book media that was developed is very feasible to be used in supporting learning activities in the classroom.
The Effect of Cone Drill Training on Agility Futsal Players University of Lambung Mangkurat
Authors: Arifin Ramadhan , Hasyim Hasyim , Nurdiansyah Nurdiansyah
Published: July 2022

This study aims to determine whether there is an effect of Cone Drill exercise on the agility of Futsal Players at Lambung Managkurat University. The method used in this study is a pre-experimental design method with the Zig-zag Run Test instrument. The research design used pretest and posttest in one group. The population in this study were all futsal players who took part in the training, totaling 12 people and the sample being 12 people. Sampling was done by total sampling technique. The results of the initial test data conducted by futsal players at Lambung Mangkurat university with the fastest time of 9.10 seconds, the longest time of 10.36 seconds and the average initial test time of 9.66 seconds. Whereas in the final test of agility abilities carried out by futsal players, the fastest time is 8.12 seconds, the longest time is 9.45 seconds with an average final test time of 8.52 seconds. The results of data analysis show that there is an effect of Cone Drill training on the agility of futsal players at Lambung Mangkurat University.
Rethingking of Talent Identification and Development (TID) Program in Indonesia
Authors: Friskawati Gita Febria
Published: July 2022

The last few decades have seen significant changes in trends related to athlete development, particularly in Talent Identification and Development (TID). The idea of talent continues to play an important role in most athlete development models, especially in Indonesia which aligns with the Great Design of National Sports (DBON). In this theoretical study, the authors highlight concerns with the notion of talent and how it is conceptualized in Indonesia's national sports system. First, the assumption that talent is a fixed capacity that can be identified early for children; second, the importance of ongoing research for the determination of TID; third, consideration of the multivariate TID approach. These concerns form the basis for more focused discussions on avenues and solutions for TID in Indonesia in the future.
Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan
Authors: Cahyaningrum Safira Putri , Titisari Kartika Hendra , Astungkara Agni
Published: July 2022

The purpose of this analysis is to investigate whether good corporate governance and corporate social responsibility have an influence on the financial performance of a Manufacturing company that are registered on the Indonesia Stock Exchange. This study provides an overview of the affect of corporate governance and corporate social responsibility on a corporation’s financial performance. And in  this case, institutional assets, independent commissioners, and audit committees are used to assess corporate governance. Quantitive method with purposive sampling use in this study. A sampel of 37 manufacturing companies was obtained from the above sampling, with a total of 155 observations reported on the Indonesia Stock Exchange during 2017 until 2021. The multiple linear regression analysis system is used in this data analysis technique. The findings revealed that corporate governance as proxied through  of institutional assets had no large influence on the financial performance. Futher findings revealed that corporate governance as proxied through the audit committee had no large influence on the financial performance of the company. Meanwhile, corporate governance as proxied through the independent board of commissioners has a large affect on a company’s financial performance. The fndings above also revealed that corporate social responsibility has a no discernible affect on the company’s financial performance.
Pentingnya Financial Education dan Financial Knowledge terhadap Inklusi Keuangan Pada Era Fintech di Indonesia
Authors: Dewi Mega Arisia
Published: July 2022

This study aims to determine the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion in the fintech era in Indonesia and the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion through the Fintech era in Indonesia. This research is a quantitative research. The population of this research is people throughout East Java. The sampling technique used was purposive sampling. The data collection technique of this research used literature study, and field research. This study uses the dependent variable, namely financial inclusion, while the independent variable, namely financial education and financial knowledge, while the moderating variable is financial technology. The conclusion of this study is that the financial education and financial knowledge variables have a negative effect on financial inclusion, while the fintech variable is able to mediate the strong influence of financial education and financial knowledge on financial inclusion. The results of this study provide an opportunity for other researchers to test the effectiveness of various financial inclusion strategies carried out by the government and universities in Indonesia, so as to obtain updated data for further updates.
Analisis Sentimen Pengungkapan Informasi Manajemen: Text Mining Berbasis Metode VADER
Authors: Marwa Emelia Aprodaid , Kristanto Ari Budi
Published: July 2022

Financial statements present information related to the firm’s financial condition. However, there is various types of data are provided to help us in assessing and understanding the firm’s business condition. The most abundant firm-related data that are available are in the form of text. It can include annual reports, official websites, or even social media posts that may contain non-financial data. Nonfinancial information is also important to help the interpretation of financial information. The research aims to analyze the sentiment of management discussion and analysis included in the manufacturing company's annual report. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period in a row. There are 102 companies or 510 research observations include in this research. This research uses a sentiment analysis technique based on a lexicon-based approach using the VADER method. Meanwhile, the sentiment analysis process will be assisted by the Orange Data Mining application. The results of the research show that positive disclosure is greater than negative sentiments. The pattern of sentiment for companies that are classified based on sector, company size (total assets and total sales), profitability (ROI), and liquidity (current ratio) shows relatively the same results. These results illustrate that company characteristics do not make a difference in the choice of word sentiment in manufacturing companies.
Determinan Rasio Keuangan dan Good Corporate Governance di Badan Usaha Milik Negara
Authors: Sabatini Lucky Monic , Nugraheni Siwi
Published: July 2022

The study is classification as a quantitative study intended to see if there is any impact between a financial ratio and good corporate governance on the profitability of State-Owned Enterprises. A total of 14 State-Owned Enterprises were used as research samples from 2016-2020. Microsoft Excel 2007 and E-views 9 were used to process data using regression data analysis methods that panel as an analysis technique and used by the 5% level. Research has shown that profitability has been significantly influenced by liquidity and the board of directors, while profitability has been not significantly influenced by leverage, independent commissioners, and auditing committees.

Keywords: Financial Ratio, Good Corporate Governance, State-Owned Enterprises
Pengaruh Moralitas Individu Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pemerintah Kota Ambon
Authors: Batkunde Adonia Anita , Dewi Putri Maya
Published: July 2022

This study aims to find empirical evidence regarding the effect of individual morality and obedience to accounting rules on the tendency of accounting fraud in the Ambon City Government. The sample used in this study amounted to 60 respondents spread across 12 Regional Apparatus Organizations (OPD). The sampling technique used is purposive sampling technique. The data used is primary data collected through questionnaires. The data obtained were then analyzed using SPSS. The results of this study prove that individual morality has no significant effect on the tendency of accounting fraud. This means that the tendency of accounting fraud is not influenced by individual morality, and there is no difference between individuals who have high levels of morality and low levels of morality in accounting fraud tendencies. Whether the system is good or not in the scope of government, the opportunity to tend to commit fraud depends on the individual or the individual morality of each employee. In other words, whether or not the morality of individual employees does not influence certain employees to commit fraud as long as the environment and opportunities are supportive to rationalize their actions. In addition, the existence of self-awareness from each employee is one form of how to prevent accounting fraud. Compliance with accounting rules has a significant negative effect on the tendency of accounting fraud. The results of this study indicate that the higher the company's compliance with accounting rules, the lower the tendency of accounting fraud by management to the company.
Peran Earning Per Share Dalam Memediasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan
Authors: Meidiyustiani Rinny , Laksmiwati Mia , Anggraeni Triana , Dwi Antari Wulan
Published: July 2022

This research is based to see the extent of the influence of the role of Earning Per Share in Mediating the Effect of Financial Performance on Firm Value. This PBV value is used to assess the price of the shares offered by the company, expensive or cheap, if the PBV value > 1, it is certain that the share price is expensive, and vice versa. . The sample was taken by purposive sampling by collecting company data on the IDX, namely plantation sector companies from 2015 to 2020. The sample obtained was 14 companies. The statistical method used to test the hypothesis is SEM-PLS (Structural Equation Model – Partial Least Square). The results of this study found that the ratio of profitability, solvency and activity had an effect on firm value, while liquidity had no effect on firm value. Meanwhile, EPS can only strengthen the influence of the solvency ratio on firm value.
Peranan Employee Stock Ownership Program Memoderasi Hubungan Intellectual Capital Terhadap Kinerja Perusahaan
Authors: Estiningtyas Putri , Noegroho Yefta Andi Kus
Published: July 2022

Company performance is the company's ability to use all funds for operational activities. One of the factors that increase or decrease the company's performance is caused by intellectual capital. Intellectual capital is an asset owned by the company in order to provide a competitive advantage. This study aims to examine and analyze the employee stock ownership program in the relationship between intellectual capital and company performance. This research method uses quantitative descriptive using purposive sampling technique and obtained a sample of 38 with the number of observations of 43 banking companies listed on the IDX in 2017-2019. The data was analyzed using the Partial Least Square approach with the WarpPLS 7.0 test tool. The results show that capital employed has a negative and significant effect on company performance. Human capital and structural capital have a significant positive effect on company performance. Relational capital is stated to have a positive but not significant effect on the company's performance. The implementation of the employee stock ownership program as a moderating variable is used to support employee morale, not being able to influence all components of intellectual capital, but only being able to moderate human capital. The results of this study indicate that human resources are the main component in the development of the banking business, especially the provision of employee stock ownership programs that can improve company performance.
Pengaruh Debt to Equity Ratio, Gross Profit Margin, Perputaran Piutang, dan Return on Equity terhadap Nilai Perusahaan pada Perusahaan Consumer Goods di Bursa Efek Indonesia Tahun 2018 – 2020
Authors: Hendry Jason Valerio , Sitorus Friska Darnawaty , Venny Venny
Published: July 2022

The purpose of this research is to analyze the effect of  the Debt to Equity Ratio (DER), Gross Profit Margin (GPM), Accounts Receivable Turnover (PP), and Return on Equity (ROE) have on the value of existing companies as Consumer Goods companies on the Indonesia Stock Exchange ( IDX) in 2018-2020. This research will use a quantitative approach. The population is the Consumer Goods sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 57 companies. Sampling using purposive sampling method, and resulted in a number of 31 companies. By using analysis technique with multiple linear regression test.The results of this research show that the Debt to Equity Ratio (DER) is not partially affected by the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018 - 2020. Gross Profit Margin (GPM) is partially affected by the value of consumer goods companies listed on the Stock Exchange. Indonesia in 2018 - 2020. Accounts Receivable Turnover (PP) has no partial effect on the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020. Return on Equity (ROE) has no partial effect on the value of consumer companies goods that have been listed on the Indonesia Stock Exchange in 2018-2020. Debt to Equity Ratio, Gross Profit Margin, Accounts Receivable Turnover, and Return on Equity are very influential simultaneously on the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018 - 2020.
Penerapan Tata Kelola Badan Usaha Milik Desa dalam Mewujudkan Sustainable Development Goals Desa
Authors: Yuliana Elfrida , Alinsari Natasia
Published: July 2022

The implementation of village SDGs aims to support the achievement of the SDGs nationally. The purpose of the village SDGs is an effort to realize equitable village economic growth. Realized equity and village economic growth by using village funds to establish Village-Owned Enterprises (BUMDes). The importance of BUMDes management is based on governance principles to achieve equity and village economic growth through BUMDes. BUMDes governance principles consist of cooperative, participatory, emancipatory, transparent, accountable, and sustainable. The research aims to describe how the implementation of BUMDes Estu Mukti governance in realizing the village SDGs in Bejalen Village. The research method used is a qualitative descriptive approach using primary and secondary data. The data analysis technique used the triangulation technique, consisting of data reduction, data display, and conclusion drawing. This research indicates that the principles of governance in BUMDes Estu Mukti are applied correctly. The business units managed by BUMDes Estu Mukti are very supportive of the community's economy so that there is an increase in the village economy and social welfare. Based on the research results, the implementation of governance principles in BUMDes Estu Mukti is appropriate and consistent with the effect that helps the weal of the society and the village economy increase. This research concludes that Bejalen Village has realized the village SDGs program, namely the equitable distribution of village economic growth through BUMDes Estu Mukti.
Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan
Authors: Risti Calista Ayu Millenia , Putra Rio Johan
Published: July 2022

Online businesses have the same activities as conventional businesses, namely managing businesses with the aim of making profits, so online businesses are required to pay taxes as stated in Undang-undang No.7 Tahun 2021 concerning Harmonization of Tax Regulations (HPP). The purpose of this study is to analyze the effect of financial literacy and financial technology utilization on tax compliance which is moderated by tax digitalization on online business owner in Jabodetabek. This study uses a quantitative approach with a associative research design. Data collection in this study was carried out by distributing questionnaires given to 150 people who are online business owner in the Jabodetabek area. The analytical techniques used to answer the hypothesis in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The analysis result shows that financial literacy has no significant effect on tax compliance, financial technology utilization has a positive and significant effect on tax compliance, tax digitalization is not able to moderate the effect of financial literacy on tax compliance, and tax digitalization is able to moderate by strengthening the influence of financial technology utilization on tax compliance.
Pertumbuhan Laba pada Perusahaan Pertambangan di Indonesia
Authors: Yuniarto Andriono Eko , Asmara Eka Noor , Herbowo Herbowo
Published: July 2022

This study aims to examine the various determinants that affect profit growth. The determinant factors include: current ratio, debt to equity ratio, net profit margin, return on assets, and total assets turnover. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling method. The number of companies that meet the sampling criteria are 49. Data analysis was carried out through several analytical techniques, ranging from descriptive statistical tests, classical assumption tests and hypothesis testing. Hypothesis testing was performed using multiple linear regression analysis. The test results show that partially, the current ratio, debt to equity ratio, net profit margin, and return on assets have an effect on profit growth, while total asset turnover has no effect on profit growth. Simultaneously current ratio, debt to equity ratio, net profit margin, return on assets and total asset turnover affect profit growth. The value of the coefficient of determination is 64.4% which indicates that the determinant factors studied show an influence of 65.6% and the remaining 35.6% is influenced by other determinant factors. Based on the results of this study, further researchers can examine other determinants that are strongly suspected to also affect profit growth such as return on equity or other financial ratios. In addition, the results of this study can be used by companies to improve their financial performance by recognizing the influence of these various determinants.
Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating
Authors: Leo Muarif , Virginia Winda Ayu , Alimuddin Irmawati , Herman Herman , Arwana Muhammad Resky
Published: July 2022

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.
Peranan Good Corporate Governance Dan Struktur Kepemilikan Dalam Meminimalisir Biaya Keagenan Pada Perusahaan Manufaktur Di BEI
Authors: Gunawan Andrew
Published: July 2022

Biaya Agensi menjadi salah satu masalah tersendiri bagi sebagian besar perusahaan, khususnya bagi perusahaan manufaktur. Sejatinya biaya agensi yang timbul dari praktik menyimpang manajemen dapat diminimalisir dengan adanya tata kelola perusahaan yang baik atau yang dikenal dengan good corporate governance. Salah satu bentuk tata kelola yang baik adalah keberadaan dewan komisaris independen yang berfungsi sebagai mekanisme pengawasan yang ada di perusahaan. Selain itu struktur kepemilikan juga memiliki perannya sendiri untuk mengatasi peramsalahan ini. Penelitian ini bertujuan untuk melihat bagaimana peranan good corporate governance dan struktur kepemilikan dalam meminimalisir biaya keagenan di sebuah perusahaan

 

Keywords: biaya keagenan, good corporate governance , proporsi dewan komisaris independen
Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Leverage, dan Kualitas Audit Terhadap Praktik Penghindaran Pajak pada Perusahaan BUMN yang telah Go Publik untuk Periode 2017-2020
Authors: Angel Meiti , Darnawaty Friska , Liona Lidya
Published: July 2022

The purpose of this study was to examine the effect of transfer pricing, fiscal loss compensation, leverage, and audit quality on tax avoidance in BUMN companies listed on the Indonesia Stock Exchange in 2017-2020 period. The existence of different interests between the taxpayer and the government tends to make the taxpayer seek to reduce the amount of tax payment both legally and illegally. This research used a method with a quantitative descriptive approach. The population in this study were BUMN companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020 with a total of 20 companies and the sampling technique used purposive sampling and obtained 13 companies in BUMN companies. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially fiscal loss compensation, leverage and audit quality have significant effect on tax avoidance but transfer pricing has no effect on tax avoidance. Variable transfer pricing, fiscal loss compensation, leverage and audit quality simultaneously have a significant effect on tax avoidance in BUMN companies listed on Indonesia Stock Exchange in 2017-2020.
Pengaruh Arus Kas, Profitabilitas Dan Leverage Terhadap Financial Distress Saat Masa Pandemi Pada Perusahaan Manufaktur Terdaftar Di BEI
Authors: Dewi Aminar Sutra , Arianto Fajri , Rahim Rida , Winanda Jefri
Published: July 2022

Financial distress is a condition where a company experiences problems with their finances so that the company is threatened with bankruptcy. This study aims to determine and analyze the effect of cash flow, profitability and leverage variables partially on financial distress, as well as to determine which variable has most dominant influence on financial distress in manufacturing companies. The data processed is secondary data from the annual report of 30 manufacturing companies listed on the IDX in 2016-2021 which were taken through purposive sampling. The method use in this research is panel data regression analysis method using Eviews version 10. The result of this study indicate that : cash flow has a negative effect on financial distress, profitability and leverage have a significant effect on financial distress.

 

Keywords: Financial distress, cash flow, Profitability, leverage
Peran Akuntansi Manajemen Lingkungan dalam Memediasi Inovasi Ramah Lingkungan pada Nilai Perusahaan Terhadap Perusahaan di BEI
Authors: Sari Nadya , Gantino Rilla
Published: July 2022

This research is about the role of environmental management accounting in mediating green innovation by using CSR disclosure on firm value. This study uses manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX in 2017 – 2019 because these sub-sectors have a more significant influence on environmental pollution. The population of this study is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2019, totaling 71 companies and the research sample as many as 46 companies using the purposive sampling method. This study uses a quantitative method with a descriptive approach. The results show that green innovation affects environmental management accounting and directly affects firm value. Environmental management accounting now has a significant influence on firm value. Environmental management accounting cannot mediate between green innovation and company value in basic and chemical industrial sector companies listed on the IDX.
Analisis pengaruh kebijakan pemerintah dalam penundaan pembayaran hutang dimasa pandemic diperusahaan makanan dan minuman
Authors: Afiezan H. Adam , Reza Muhammad , Eyeline Syvania , Malau Morita
Published: July 2022

Benefit is one of the primary objectives of each and every business substance. Without procuring a benefit, the organization can't satisfy its different goals, specifically ceaseless development (going concern) and the obligation to satisfy commitments in paying the organization's obligations. This commitment is a benchmark for the public authority in making a strategy. This study means to exactly look at government approaches in deferring obligation installments during the pandemic on benefit, liquidity, obligation strategy and free income in the food and refreshment area recorded on idx. This study utilizes a quantitative exploration approach that underlines a causal relationship that looks at government strategy in deferring obligation installments as an autonomous variable on benefit, liquidity, obligation strategy and free income as the reliant variable. The information assortment process in this study utilizes optional information sources as monetary reports for organizations in the food and drink area for the 2018-2020 period. The technique utilized for inspecting is purppose testing. The outcomes showed that there was no massive impact between ROA on Government Strategy. In the mean time, Liquidity, Free Income and DER affect Government Strategy
Analisis pengaruh Financial Literacy dan Locus of Control sebagai variabel moderating terhadap Management Behaviour
Authors: Natan Emawati , Mahastanti Linda
Published: July 2022

Financial management Behavior needs to be carried out by every individual, including students. However, not all individuals are accustomed to financial management behavior. Financial management behavior in students is thought to be influenced by financial literacy, student locus of control through locus of control as a moderating variable. The purpose of this study was to analyze the effect of financial literacy and locus of control on financial management behavior with locus of control as a moderating variable. Quantitative research is the  type of research used. Questionnaires were used as a data collection technique. The total population of the study was 2,338 active undergraduate students. Purposive sampling was used for sampling. Classical assumption test, validity test, reliability test and regression analysis were used as a technique for data analysis and used SPSS 21 software. This study resulted in 1) There is a positive and significant effect of financial literacy on financial management behavior in students. 2) There is a positive and significant influence of locus of control on financial management behavior in students. 3) There is an influence of financial literacy on financial management behavior with locus of control as a moderating variable.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020)
Authors: Sudjono Andrew Christian , Setiawan Amelia
Published: July 2022

Financial statements contain useful information for many users. The usefulness of financial statements affects how the users need to analyze financial statements timely for the decision-making process. To maintain the accuracy and transparency of financial statements, each company must request an audit service from an audit firm, which requires a long time. This may lead to the phenomenon known as audit report lag. In concern of the timeliness of financial statement reporting, this research wanted to find a solution that can be taken by regulators and companies so that financial statements can be reported timely. The purpose of this research is to analyze the impact of firm size, firm age, liquidity, and leverage on audit report lag. This research is quantitative, using the simple random sampling technique. The samples used for this research are the consumer goods sector companies that are listed in BEI from 2019 until 2020, with a total of 72 samples used. The data is analyzed using SPSS 24 for the classic assumption test, descriptive statistical analysis, and multiple linear regression test. The results showed that firm size affects negatively the audit report lag, firm age also affects negatively toward the audit report lag, liquidity affects negatively audit report lag and leverage also affects the audit report lag negatively. The results also showed that firm size, firm age, liquidity, and leverage affect the audit report lag simultaneously. The implication of this research may help companies and regulators in supporting the timeliness of financial statement reporting.
Analisisis Efisiensi Modal Kerja, Likuiditas, Solvabilitas Terhadap Profitabilitas Perusahaan Kosmetik Bursa Efek Indonesia
Authors: Purwanti Endang , Ririantini Safira Nurlita , Indrawati Ana Fitri
Published: July 2022

The cosmetics industry sector has experienced significant growth. The increase in the growth of the cosmetics industry needs to be balanced with efficient working capital management, liquidity, solvency which will affect profitability. The purpose of this study is to determine working capital efficiency, liquidity, solvency affect the profitability of cosmetic companies on the Indonesia Stock Exchange for the period 2013-2020. Method of analysis Multiple Linear Regression analysis is used to determine the effect of working capital efficiency, liquidity, solvency on profitability in the Indonesian Stock Exchange cosmetics industry in 2013-2020, t test hypothesis test (partial), F test (simultaneous). The results of this study are regression test. multiple linear and partial hypothesis test there is a significant negative effect of working capital efficiency on profitability. If working capital efficiency increases, profitability will decrease, due to a decrease in sales due to the impact of the COVID-19 pandemic pressure in 2019 and 2020, but the company is still able to earn profits from investment returns. Liquidity has a positive and insignificant effect on profitability, high liquidity can lead to idle funds, unable to provide company profits. While solvency has no significant positive effect on profitability. Changes in solvency do not affect changes in profitability.
Contenidos audiovisuales educativos y métodos de innovación en la enseñanza técnica universitaria
Authors: Taborda-Hernandez Ernesto
Published: July 2022

La creación de contenido audiovisual educativo se ha vuelto una necesidad en asignaturas técnicas en los grados de Comunicación Audiovisual en la Universidad. En primer lugar, por la implantación definitiva de las tecnologías audiovisuales en las plataformas educativas y, en segundo lugar, como consecuencia de la pandemia. Este artículo reflexiona sobre el uso de estos contenidos y su aplicación en la enseñanza universitaria en asignaturas de carácter técnico o práctico, para ayudar al alumnado a una mejor comprensión técnica de los aparatos y su aplicación en los procesos creativos audiovisuales. El objetivo de este artículo es proponer metodologías útiles y activas que ayuden a una mejor comprensión de las técnicas y procesos motivando una mayor implicación del alumnado basada en prácticas dirigidas con ABP y en la dinámica de aprender haciendo. Se ha usado como modelo una asignatura de cámara donde el conocimiento técnico y su aplicación creativa proporcionen al alumnado herramientas para expresarse mejor en sus proyectos de comunicación audiovisual y con el lenguaje utilizado.
Metodología transmedia en los grados de comunicación audiovisual en España
Authors: Torres-Martín José Luis , Castro-Martínez Andrea , Díaz-Morilla Pablo
Published: July 2022

Este trabajo aborda el uso de las narrativas transmedia como recurso para el proceso de enseñanza-aprendizaje en los grados de Comunicación Audiovisual de las universidades públicas españolas. Para ello emplea como herramientas una revisión bibliográfica documental de la literatura sobre el tema y un análisis de contenido de 331 guías docentes, en las que se ha realizado una búsqueda de terminología relacionada. Los resultados indican que, pese a las ventajas de las narrativas transmedia como estrategia aplicada a la docencia, en el caso de los grados de Comunicación Audiovisual se encuentra infrautilizada, pues su aplicación es muy escasa. La transmedialidad no se explota como método para facilitar la adquisición de conocimientos y competencias, por lo que se desaprovecha la oportunidad de trabajar la transversalidad de estos recursos, que pueden promover el aprendizaje significativo e implicar al alumnado al convertirlo en sujeto activo de las creaciones transmedia. El empleo de estas estrategias como parte de las herramientas didácticas puede revertir en un mejor manejo de estas técnicas que ya tienen gran importancia en la práctica profesional.
Combinatorial and Algorithmic Technique for Computation of Binomial Expansions and Geometric Series with its Derivatives
Authors: Annamalai Chinnaraji
Published: July 2022

Nowadays, the growing complexity of mathematical and computational modelling demands the simplicity of mathematical, combinatorial, and numerical equations for solving today’s scientific problems and challenges. Combinatorics involves integers, factorials, binomial coefficients, binomial series, and numerical computation with geometric series for finding solutions to the problems in computing and computational science. This paper presents combinatorial and algorithmic technique for computing the summation of series of binomial expansions and geometric series with its derivatives in an innovative way and also theorems and relationship between the binomial expansions and geometric series. These computational approaches refer to the methodological advances which are useful for researchers who are working in computational science. Computational science is a rapidly growing multi-and inter-disciplinary area where science, engineering, computation, mathematics, and collaboration use advance computing capabilities to understand and solve the most complex real life problems.
Comparative aspects of experimental models of eye neovascularization of different localization (experimental studies)
Authors: Likhvantseva V. G. , Gevorgyan A. S. , Kapkova S. G.
Published: July 2022

The evolution of treatment technologies and changing requirements for them dictates the development of a strategy for their implementation in clinical practice. The fi rst stage is the assessment of the capabilities, effectiveness, advantages and disadvantages, the development of indications and contraindications on models of eye diseases in the experiment.

The purpose of the work: to conduct a comparative analysis of experimental models of neovascularization of the eyes of different localization, their reproducibility and compliance with natural analogues of human diseases.

Material and methods. In an experiment 2 models of chorioretinal neoangiogenesis and 2 models of corneal localization were studied. All models employed the eyes of one biological species of experimental animals – rabbits of the Chinchilla breed (n = 60). Further, the advantages and disadvantages of each of the used models of eye neoangiogenesis were analyzed empirically. The correspondence of the formed experimental models in animals to natural human diseases was checked by fl uorescence angiography, optical coherence tomography and histological research methods.

Results. All 4 experimental models demonstrated clinical signs of neovascularization with different clinical manifestations, verifi ed angiographically, morphometrically (OCT models 1 and 2; in vivo) and histologically (models 1–4; ex vivo). The percentage of neovascularization “yield” on different models varied from 75 to 100%. Models of chorioretinal neovascularization were closer in clinical manifestations to the natural manifestations of the neovascular form of age-related macular degeneration. However, anterior localization models were preferred because of the free access, ease of reproduction, and good visualization of the area of interest, allowing monitoring during treatment. At the same time, angiogenesis in these models has a different nature and partly other mechanisms in which infl ammatory reactions play an important role. However, these models make it possible to conduct a comprehensive assessment of the pathological process with a quantitative count of the newly formed vessels in the cornea, including their length, the diameter of their lumen, to assess the usefulness of the anatomy of the vascular wall, the composition and density of the paravasal cell microenvironment. Taken together, this is of no small importance in preclinical trials of technologies with the claimed angiostatic effect.

Conclusion. To obtain a full amount of information about the test drug with the declared angiostatic potential, it is necessary to use several models of neoangiogenesis with different mechanisms of pathogenesis, on which one can study the range of their capabilities and side effects, as well as evaluate the entire range of biological effects.
Using Machine Learning and Behavioral Patterns Observed by Automated Feeders and Accelerometers for the Early Indication of Clinical Bovine Respiratory Disease Status in Preweaned Dairy Calves
Authors: Cantor Melissa C. , Casella Enrico , Silvestri Simone , Renaud David L. , Costa Joao H. C.
Published: July 2022

The objective of this retrospective cohort study was to evaluate a K-nearest neighbor (KNN) algorithm to classify and indicate bovine respiratory disease (clinical BRD) status using behavioral patterns in preweaned dairy calves. Calves (N=106) were enrolled in this study, which occurred at one facility for the preweaning period. Precision dairy technologies were used to record feeding behavior with an automated feeder and activity behavior with a pedometer (automated features). Daily, calves were manually health-scored for bovine respiratory disease (clinical BRD; Wisconsin scoring system, WI, USA), and weights were taken twice weekly (manual features). All calves were also scored for ultrasonographic lung consolidation twice weekly. A clinical BRD bout (day 0) was defined as 2 scores classified as abnormal on the Wisconsin scoring system and an area of consolidated lung ≥3.0 cm2. There were 54 calves dignosed with a clinical BRD bout. Two scenarios were considered for KNN inference. In the first scenario (diagnosis scenario), the KNN algorithm classified calves as clinical BRD positive or as negative for respiratory infection. For the second scenario (preclinical BRD bout scenario), the 14 days before a clinical BRD bout was evaluated to determine if behavioral changes were indicative of calves destined for disease. Both scenarios investigated the use of automated features or manual features or both. For the diagnosis scenario, manual features had negligible improvements compared to automated features, with an accuracy of 0.95 ± 0.02 and 0.94 ± 0.02, respectively, for classifying calves as negative for respiratory infection. There was an equal accuracy of 0.98 ± 0.01 for classifying calves as sick using automated and manual features. For the preclinical BRD bout scenario, automated features were highly accurate at -6 days prior to diagnosis (0.90 ± 0.02), while manual features had low accuracy at -6 days (0.52 ± 0.03). Automated features were near perfectly accurate at -1 day before clinical BRD diagnosis compared to the high accuracy of manual features (0.86 ± 0.03). This research indicates that machine-learning algorithms accurately predict clinical BRD status at up to -6 days using a myriad of feeding behaviors and activity levels in calves. Precision dairy technologies hold the potential to indicate the BRD status in preweaned calves.