bluuebunny/crossref_metadata_2025 huggingface dataset:
Important developments in the fields of crystal growth and real structure of nearly perfect single crystals
Authors: Lal K.
Published: March 2022

This paper is a tribute to an internationally renowned scientist, Prof. Fedor A. Kuznetsov with several noteworthy contributions to his credit. He had played a key role in strengthening Indo-Russian collaboration in science and technology. The author had the privilege of actively pursuing several joint R&D projects. My laboratory had received an advanced Crystal Growth system developed at the Institute of Inorganic Chemistry, Novosibirsk. Several scientists of this institute had been our guests and published jointly authored research papers. Some results of important investigations carried out in author's group are described.
Assessment of observed and projected climate changes in Bačka (Serbia) using trend analysis and climate modeling
Authors: Milentijević Nikola , Valjarević Aleksandar , Bačević Nikola R. , Ristić Dušan , Kalkan Kristina , Cimbaljević Marija , Dragojlović Jovan , Savić Stevan , Pantelić Milana
Published: March 2022

Climate change is one of the largest environmental issues causing hydroclimatological extremes such as floods, droughts, and aridity. The aim of this study is to assess the observed and projected climate changes in Bačka (Serbia). Detailed trend analyses and possible climate scenarios over Bačka has not been presented up to now. In this paper, four data sets were extracted and calculated: mean annual air temperature, mean air temperatures during the vegetation period, mean annual precipitation and total precipitation during the vegetation period. The presented parameters were obtained from the annual meteorological reports of the Republic Hydrometeorological Service of Serbia. Trend equation based on linear regression, trend magnitude according to the trend equation, and Mann-Kendall statistics have been used for trend analysis of climatic parameters. A GIS modeling of the possible climate scenario was created according to the Beijing Climate Center Climate System Model (BCC-CSM2-MR). Based on the trend equations, positive trends related to air temperature and precipitation variables are dominant. The trend magnitude shows the largest mean increase in all time series related to air temperature during the vegetation period. The highest mean precipitation increase occurs only in two time series. The Mann-Kendall statistics showed significantly positive trends in 11 cases and no changes in 9 cases. According to BCC-CSM2-MR, changes will be especially dominant in case of air temperatures. The expected changes in the total precipitation during the vegetation period show a tendency towards semiarid conditions. The presented results of observed and projected climate changes demand adaptation measures, especially from the aspect of sustainable agriculture.
Statistical analysis of annual and seasonal temperature regime change in Rasina River basin, Serbia
Authors: Stričević Ljiljana , Pavlović Mila , Filipović Ivan , Radivojević Aleksandar , Gocić Milena , Martić Bursać Nataša
Published: March 2022

In this research, changes in annual and seasonal trends of mean temperatures were analyzed on the territory of the Rasina River basin (central Serbia). We used data from four meteorological stations during three periods: 1961–1989, 1990–2018, and 1979–2013. The change detection analysis has been conceded using the Pettitt’s test, von Neumann ratio test, Buishand’s range test, and standard normal homogeneity (SNH) test, while the linear regression, Mann-Kendall, and Sen's slope tests have been applied for trend analysis. The results show that the change in summer temperatures occurred shortly after 1980. The analysis results showed that inhomogeneous structures are generally observed between 1976 and 1984, between 1997 and 1998, and in 2006. The trend of all the data on annual basis showed positive increasing trend. The analysis indicated that the average annual, winter, and summer temperatures show significant increasing trend both in the longer period (1961–2018) and in the second part of the period (1990–2018). In the first part of the period (1961–1989), autumn temperatures in Kruševac, summer and autumn temperatures in Blace, as well as winter and autumn temperatures in Goč showed significant decreasing trend. The significant rising trend in the summer and winter months in the last 30 years may affect water availability and water demands in the region.
Production of Ethanol from Ripe Plantain Peel Hydrolysate by Saccharomyces cerevisiae
Authors: Cyprian E. Oshoma  , Ese Okojie  , Bunmi B. Omorotionmwan
Published: March 2022

Aim: Nigeria is amongst the largest Musa paradisiaca (Plantain) producing countries and ripe plantain peels are discarded as waste thus polluting the environment. Utilization of this agricultural waste to useful products like ethanol will be a welcome development. The influence of pretreatment on plantain peels hydrolysate for ethanol production by Saccharomyces cerevisiae and the effect of media supplementation were studied.Methodology: The pretreatment methods used before carrying out fermentation of the hydrolysate were acid, steam and alkali. Parameters analyzed in all the hydrolysates and during fermentation were cell number, pH value, ethanol, glycerol concentration and inhibitory compounds using standard procedures.Results: The results showed that acid pretreatment had the highest cell number, glycerol and ethanol concentrations of 27.30 ± 2.47 x 106 cells/mL, 4.43± 0.15 mg/mL and 12.31± 0.08 mg/mL respectively. Alkali pretreated plantain peel hydrolysate had the least values of 12.25 ± 1.77 x 106 cells/mL, 3.81 ± 0.10 mg/mL and 7.50 ± 0.21 mg/mL for cell number, glycerol and ethanol concentrations, respectively. There was a significant difference in ethanol production when comparing the acid pretreatment to the others (P < 0.05). The acid hydrolysate was optimized by supplementing the media and results showed that the cell number, glycerol and ethanol concentration slightly increased.Conclusion: It was observed that acid hydrolysate of plantain peels can be utilized economically as a cheap substrate for bioethanol production and the yield can be enhanced through media supplementation.
A Geospatial Appraisal of Oil Spill Health Impacts: A Niger Delta Case Study
Authors: Chijioke I. Anyanwu  , James K. Lein
Published: March 2022

Oil spills resulting from pipeline breakages and operational failures during oil exploration have increased in prevalence in the Niger Delta, with more than 8,000 spills occurring over the past decade. Previous research has linked oil spills to human health hazards such as derma-toxic diseases, and various cancers. However, few studies have considered the health effects of oil spills on maternal and child health. This study seeks to fill this gap in literature by focusing on infant diarrhea in the Niger Delta. Diarrheal diseases account for 1 in 9 child deaths worldwide, making diarrhea the second leading cause of death among children under the age of five. Defining the spatio-temporal pattern of infant diarrhea and its relationship to oil spill contamination is critical in understanding mortality risk and enabling policy decisions aimed at reducing infant mortality rates in the region. Despite substantial data limitations, geospatial analysis revealed a statically significant spatial clustering of oil spill incidence and infant diarrhea: a pattern strongly correlated with spatial proximity to rural, low-income households with limited access to improved water sources and sanitation facilities. These locations evidenced higher rates of diarrhea incidence consistently across the region.
Solving the Periodic Toda-Type Chain with a Self-Consistent Source
Authors: Bazar Babajanov  , Azizbek Azamatov  , Alisher Babajonov
Published: March 2022

In this article, we explore the periodic Toda-type chain. The aim of this work is to obtain representations for the solutions of the periodic Toda-type chain with self-consistent source within the framework of the inverse spectral method for the discrete Hill equation. An efficient method for integrating the periodic Toda-type chain with self-consistent source is presented. The results can be used in modeling special types of electric transmission lines.
Glubran- 2 Acrylic Glue for Percutaneous Embolization of Intramuscular Vascular Malformations of Lower Limbs: Preliminary Experience
Authors: Stillo Francesco , Ruggiero Federica , Mattassi Raul , Amato Bruno , Compagna Rita
Published: March 2022

Aims: Vascular anomalies (VA) represent a heterogeneous and rare group of pathologies. Ethanol is considered the gold standard in endovascular embolization procedures, but its use exposes to the risk of major complications. Glubran-2 is a new glue agent, used mainly for catheter-based cerebral embolization. Our study reported preliminary experiences with a group of 13 patients treated for intramuscular VA of limbs with Glubran-2 solution by venous retrograde percutaneous embolization.

Methods: Through an Angiographic CT/MRI we selected 13 adult patients (6 males, 7 females), seven with limb AVMs and six with limb VM, all intramuscular. All patients reported pain and functional limitation as presenting symptoms. Glubran-2 was injected under fluoroscopic guidance through multiple percutaneous punctures, to cover the entire extension of the lesion.

Results: In the 6-month follow-up, all patients reported pain reduction, rapid recovery of function, favourable post-operative course and absence of major complications. Angio-RMI control was performed in all patients. It showed Glubran-2 in place and the exclusion of the malformation. Percutaneous retrograde embolization with Glubran-2 permanently excluded muscle malformations from circulation: only one embolization procedure was, in 12 of 13 patients, sufficient for a complete and definitive treatment. Rapid polymerization of Glubran-2 glue, after its injection, cancelled the risk of pulmonary embolisms and skin necrosis. Secondary surgical removal was never necessary to complete treatment of these deep muscle malformations.

Conclusions: This study showed that the percutaneous embolization technique with Glubran-2 glue can be considered favorable in the treatment of the VA of the limbs for its easier handling and promising outcome.
A Learning Model on the Readiness to Learn Self-Care for Trauma Survivors
Authors: Parker Nichole
Published: March 2022

Family violence is increasing globally, affecting health outcomes and healthcare resources. Abuse is a form of trauma that can cause mental health issues such as stress, anxiety, disconnection, distortion of reality, and learning difficulties. Trauma survivors are often silent sufferers, who are hard to reach and even more challenging to teach. This translates into poorer health outcomes within this vulnerable group as trauma survivors are not able or ready to implement self-care efforts independently. Therefore, understanding how these survivors learn is vital to facilitate their trauma recovery and empower them to regain autonomy. Educators must hone their ethical pedagogical responsibility in providing care for a diverse learner population which reflects trauma-informed care. Hence, to contribute to advancing pedagogical epistemology, a trauma andragogical model is developed that promotes trauma recovery through the readiness to learn and ability to connect through realities of the self, others, world, and learning environment. This progression reflects a learner’s ability to learn, which influences learner motivation and capacity to pursue self-care behaviors. The Readiness to Learn Self-Care Model for Trauma Survivors, therefore, outlines the steps, or doors, a survivor must go through to reach independent self-care behavior. The model uses ethical principles based on self-determination, autonomy, and health equity to support social justice by providing accessible learning, which is learner centered. The Readiness to Learn Self-Care Model for Trauma Survivors contributes to pedagogical epistemology through articulating anagogical trauma-related principles through philosophical, theoretical, and anecdotal realms.
"In These Uncertain Times"
Authors: Mardis Marcia A.
Published: March 2022

This issue of School Libraries Worldwide is based on “the basics.” At the time that the call for papers was released, I never could have envisioned the Covid-19 pandemic and the extreme circumstances school librarians and their communities are experiencing. True to form, school librarians throughout the world responded as they always do: center on the basics of meeting our users’ needs.
Evaluation the implementation of the regional government accounting information system
Authors: Dharmawati Tuti , Hasbudin Hasbudin , Dewa Muhammad Jufrianci
Published: March 2022

This study aims to determine the implementation of the regional government accounting information system. This paper is a descriptive analysis with a qualitative approach. In data collection, interview and documentation techniques were employed. The results of this study indicate that the Accounting Information System (AIS) applied by the Kendari City has not been implemented optimally. It is proven that has not carried out its financial report input independently using the SIMDA Finance application. Instead, the authorized officer still went to the Kendari BPKAD office.
Implementation of corporate culture moral values (Akhlak) for PT Pegadaian's competitive advantage
Authors: Maulamin Taufan , Arifin Antoni Ludfi , Vikaliana Resista , Widodo R. Swasono Amoeng
Published: March 2022

PT Pegadaian continues to show positive performance throughout the 2020 fiscal year, an increase from 2019. This shows that PT Pegadaian can compete and develop during the Covid-19 pandemic. In addition, to increase competition with other companies, human resources with competitive advantages are needed which are assessed through corporate culture and AKHLAK values. The purpose of this research is to see how the influence of corporate culture and AKHLAK values on the competitive advantage of PT Pegadaian. The research samples taken were employees of PT Pegadaian throughout Indonesia, namely 250 samples. Analysis method Structural Equation Model (SEM) program through Smart PLS software. the results of the study show that corporate culture has a positive and significant impact on company excellence, corporate culture also has a positive and significant impact on AKHLAK values. AKHLAK values do not have a significant influence on competitive advantage nor are they able to mediate the influence of corporate culture on competitive advantage.
Colombia en la mira
Authors: Almanza Junco Javier Eduardo
Published: March 2022

Este artículo presenta un análisis de la aplicación de las figuras de teletrabajo y trabajo remoto en Colombia a partir del marco conceptual y regulativo que desarrolla cada una de estas. Se identifica que el teletrabajo tiene un mayor desarrollo que abarca unas décadas, siendo, por el contrario, el trabajo remoto una novedad que aparece más como efecto de la actual coyuntura de salud pública global originada por el Covid-19. Generado el análisis de cada modalidad contractual se concluye que ambos casos merecen un mayor desarrollo regulativo, teniendo en cuenta sus dificultades en materia de garantizar de manera efectiva la seguridad y salud en el trabajo. De otra parte, identificados los beneficios del teletrabajo, se considera que este mayor avance normativo posibilitaría su mejor implementación de cara a que este es una de estas situaciones laborales que posiblemente permanezca una vez superadas las contingencias derivadas por la pandemia de Covid-19.
Pengaruh Perencanaan Pajak terhadap Nilai-Nilai Perusahaan
Authors: Nurrosidah Resa , Halimatusadiah Elly
Published: March 2022

Abstract. This research is based on a phenomenon that occurred in 2020. Where due to the covid-19 pandemic it affects all aspects of life including the economic aspect, one of the economic aspects that has an impact is the decline in stock prices, where this stock price reflects the value of the company, this triggers companies to do tax planning in maximizing their profits because by doing tax planning it can reduce the tax burden that should be paid so as to obtain large profits. This study aims to determine the effect of tax planning on firm value. The research method used is a verification method with a quantitative approach. Testing this hypothesis was carried out using simple linear regression analysis and Partial Test (t test) using the SPSS statistical program version 23. The data was collected using the purposive sampling method, so as to obtain data that matched the criteria of 29 manufacturing companies in the consumer goods industry sector registered in Indonesia Stock Exchange 2018-2020. Based on the test results, it can be concluded that tax planning has a significant positive effect on firm value. Which means that the higher the tax planning activities carried out by the company, the higher the value of the company.

Abstrak. Penelitian ini didasarkan pada fenomena yang terjadi di tahun 2020. Dimana akibat adanya pandemic covid-19 mempengaruhi semua aspek dalam kehidupan termasuk aspek ekonomi, salah satu aspek ekonomi yang berdampak adalah penurunan harga saham, dimana harga saham ini merefleksikan nilai perusahaan, hal ini memicu para perusahaan untuk melakukan perencanaan pajak dalam memaksimalkan labanya karena dengan dilakukannya perencanaan pajak dapat menekan beban pajak yang seharusnya dibayarkan sehingga memberoleh laba yang besar. Penelitian ini bertujuan untuk megetahui pengaruh perencanaan pajak terhadap nilai perusahaan. Metode penelitian yang digunakan merupakan metode verivikatif dengan pendekatan kuantitatif. Pengujian hipotesis ini dilakukan dengan menggunakan analisis regresi linear sederhana dan Uji Parsial (Uji t) dengan menggunakan program statistic SPSS versi 23. Pengambilan datanya menggunakan metode purposive sampling , sehingga memeperoleh data yang sesuai dengan kriteria sebanya 29 perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Berdasarkan hasil pengujian, dapat disimpulkan bahwa perencanaan pajak berpengaruh signifikan secara positif terhadap nilai perusahaan. Yang artinya semakin tinggi aktivitas perencanaan pajak yang dilakukan oleh perusahaan maka akan mneingkatkan nilai perusahaan tersebut.
Pengaruh Pandemi Covid-19 terhadap Penghimpunan Dana Zakat Online di Badan Amil Zakat Nasional
Authors: Ridwan Meli Rahmah Sari , Fadilah Sri
Published: March 2022

Abstract The purpose of this study was to determine the effect of the COVID-19 pandemic on the collection of online zakat funds at the National Amil Zakat Agency. During the Covid-19 pandemic, there has been a drastic reduction in the collection of institutional zakat funds by 20 percent to 50 percent, it is known that this decrease was due to symptoms of an economic recession that had an impact on the decline in donors and even a decrease in direct donation transactions due to the policy physical distancing COV pandemic that was in effect during the-19. the covid-19 pandemic (large-scale social restrictions). This research was conducted at the National Amil Zakat Agency, East Jakarta City Center with a total of 40 respondents using a descriptive quantitative approach. The analytical tool used is simple regression analysis. Sources of data used in this study are primary data in the form of questionnaires and secondary data in the form of financial reports. The results of this study indicate that the COVID-19 pandemic has a significant positive effect on online zakat fund collection. The sampling technique in this study is non-probability sampling with derivatives of purposive sampling or judgment sampling). The hypothesis testing used is the method of successive intervals (MSI). Based on the results of the tests carried out, the results showed that the COVID-19 pandemic had a significant positive effect on online zakat fund collection.

Abstrak. Tujuan penelitian ini untuk mengetahui pengaruh pandemi covid-19 terhadap penghimpunan dana zakat online di Badan Amil Zakat Nasional. Selama masa pandemi Covid-19 telah terjadi penurunan penghimpunan dana zakat lembaga secara drastis sebesar 20 persen hingga 50 persen, diketahui bahwa penurunan ini diakibatkan karena adanya gejala resesi ekonomi yang berdampak terhadap penurunan donator bahkan menurunnya transaksi donasi secara langsung karena kebijakan physical distancing yang berlaku selama pandemi covid-19 (pembatasan sosial berskala besar). Penelitian ini dilakukan di Badan Amil Zakat Nasional Pusat Kota Jakarta Timur dengan jumlah responden sebanyak 40 orang dengan metode deskriptif pendekatan kuantitatif. Alat analisis yang digunakan adalah analisis regresi sederhana. Sumber data yang digunakan dalam penelitian ini yaitu data primer berupa kuesioner dan data sekunder berupa laporan keuangan. Hasil penelitian ini menunjukan bahwa pandemi covid-19 memiliki pengaruh positif signifikan terhadap penghimpunan dana zakat online. Teknik penentuan sampel dalam penelitian ini yaitu non probability sampling dengan turunan Purposive sampling or Judgement Sampling). Pengujian hipotesis yang digunakan adalah Method of successive interval (MSI). Berdasarkan hasil pengujian yang dilakukan, hasil penelitian menunjukan bahwa panddemi covid-19 berpengaruh positif signifikan terhadap penghimpunan dana zakat online.
Pengaruh Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan
Authors: Anggraeni Lia , Rosdiana Yuni
Published: March 2022

Abstract. To achieve a company goal, it is necessary to have a good performance.  Employee performance has an impact on the maximum performance of the company. Many factors affect employee performance, one of which is work motivation and job satisfaction.  Employees who are satisfied with the work obtained will be motivated to improve their performance so that it will have an impact on increasing company performance. The purpose of this study was to determine the effect of work motivation and job satisfaction on employee performance at PT X in Bandung. This research was conducted at PT X with descriptive and verification research methods with a quantitative approach. The data source used is the primary data source. The data was collected by questionnaire. The sampling technique in this study is non-probability sampling with the type of convenience sampling. Hypothesis testing used is multiple linear regression analysis. The results of this study indicate that work motivation affects employee performance at PT X, and Job satisfaction affects employee performance at PT X

Abstrak. Untuk mencapai suatu tujuan perusahaan perlu adanya kinerja yang baik. Kinerja karyawan sangat berdampak pada maksimalnnya kinerja perusahaan. Banyak faktor yang mempengaruhi kinerja karyawan salah satunya adalah motivasi kerja dan kepuasan kerja. Karyawan yang merasa puas dengan pekerjaan yang diperoleh akan termotivasi untuk meningkatkan kinerja sehingga akan berdampak pada meningkatnya kinerja perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi kerja, dan kepuasan kerja terhadap kinerja karyawan pada PT X di Kota Bandung. Penelitian ini dilakukan di PT X dengan metode penelitian deskriptif dan verifikatif dengan pendekatan kuantitatif. Sumber  data yang digunakan adalah sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuisioner. Teknik penentuan sample pada  penelitian ini yaitu non-probability sampling dengan jenis convenience sampling. Pengujian hipotesis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian motivasi kerja berpengaruh terhadap kinerja karyawan pada PT X, dan kepuasan kerja berpengaruh terhadap kinerja karyawan pada PT X.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2018-2020
Authors: Nida Reihan , Rosdiana Yuni
Published: March 2022

Abstract. Financial performance refers to a company's ability to manage its resources and the results it has obtained. The goal of this research is to investigate the relationship between corporate social responsibility (CSR) and financial performance, as well as the impact of CSR disclosure on financial performance. The verification method through a quantitative approach was used in this study as the research method. The data was gathered from the Indonesia Stock Exchange's official website (IDX). This study employs the documentation method of data collection. Manufacturing enterprises listed on the Indonesia Stock Exchange (IDX) in 2018-2020 make up the study's population.  The sample selection was done using a purposive sampling technique, in which samples were acquired based on considerations and exclusive criteria tailored to the objectives or research challenges, yielding up to 177 samples that fit the criteria. The effect of CSR disclosure on financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE) was tested in this study using simple regression analysis and a t test. The findings indicate that CSR disclosure has an impact on the financial performance of manufacturing companies on the IDX. This demonstrates that the more CSR issues revealed in the annual report, the better manufacturing enterprises' financial performance will be.

Abstrak. Kinerja keuangan mengacu pada kemampuan perusahaan untuk mengelola sumber dayanya dan hasil yang diperolehnya. Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara tanggung jawab sosial perusahaan (CSR) dan kinerja keuangan, serta dampak pengungkapan CSR terhadap kinerja keuangan. Metode verifikatif melalui pendekatan kuantitatif digunakan dalam penelitian ini sebagai metode penelitian. Data tersebut dikumpulkan dari situs resmi Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode pengumpulan data dokumentasi. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020 merupakan populasi penelitian. Pemilihan sampel dilakukan dengan teknik purposive sampling, yaitu pengambilan sampel berdasarkan pertimbangan dan kriteria eksklusif yang disesuaikan dengan tujuan atau tantangan penelitian, sehingga menghasilkan sampel yang memenuhi kriteria sebanyak 177 sampel. Pengaruh pengungkapan CSR terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA) dan Return on Equity (ROE) diuji dalam penelitian ini menggunakan analisis regresi sederhana dan uji t. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh terhadap kinerja keuangan perusahaan manufaktur di BEI. Hal ini menunjukkan bahwa semakin banyak item CSR yang terungkap dalam laporan tahunan, semakin baik kinerja keuangan perusahaan manufaktur.
Pengaruh Penerapan Akuntansi Sektor Publik terhadap Akuntabilitas Kinerja Instansi Pemerintah
Authors: Rahmawati Winda Riva , Heliana
Published: March 2022

Abstract. This study aims to determine the effect of the application of Public Sector Accounting on the Performance Accountability of Government Agencies at the SKPD of Taikmalaya Regency. The sample in this study was 35 respondents who were employees of the SKPD of Tasikmalaya Regency. This research uses quantitative and verification methods. This research is primary data with data collection techniques using questionnaires, the sampling used in this research is  purposive sampling technique. Data analysis of hypothesis testing in this study used validity, reliability, and simple regression tests using the SPSS Statistics Version 23 program. The results of this study indicate that the variable of the implementation of Public Sector Accounting has an effect on the Performance Accountability of Government Agencies. Which shows that the more Public Sector Accounting is applied, the higher the Performance Accountability of Government Agencies

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Akuntansi Sektor Publik terhadap Akuntabilitas Kinerja Instansi Pemerintah pada SKPD Kabupaten Tasikmalaya. Sampel pada penelitian ini nerjumlah 35 responden yang merupakan pegawai dari SKPD Kabupaten Tasikmalaya. Penelitian ini menggunakan metode kuantitatif dan verifikatif. PeneIitian ini merupakan data primer dengan teknik pengumpulan data menggunakan Kuisioner, sampling yang digunakan dalam penelitian ini adalah teknik  purposive sampling. Data anaIisis pengujian hipotesis dalam penelitian ini menggunakan uji validitas, uji realibilitas, dan uji regresi sederhana dengan menggunakan program  Statistic SPSS Versi 23. Hasil penelitian ini menunjukan bahwa variabel penerapan Akuntansi Sektor Publik berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah. Yang  menunjukan semakin diterapkan Akuntansi Sektor Publik maka semakin tinggi Akuntabilitas Kinerja Intansi Pemerintahnya.
Pengaruh Penyajian dan Aksesibilitas Laporan Keuangan Desa terhadap Akuntabilitas Dana Desa
Authors: Meilani Neni , Sukarmanto Edi
Published: March 2022

Abstract. This study aims to examine the effect of the presentation of village financial reports and the accessibility of village financial reports on the accountability of village funds in the villages of Cijaku and Malingping Districts, Lebak Regency. In this study, the sampling technique used by the researcher was purposive sampling with the criteria of the village secretary and finance officer. This type of research is a quantitative research. Data collection techniques using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a positive and significant effect of the presentation of village financial reports and the accessibility of village financial reports on the accountability of village funds in the villages of Cijaku and Malingping Districts, Lebak Regency. This shows that if the Cijaku and Malingping sub-district governments in Lebak Regency present village financial reports properly and the accessibility of village financial reports is easy to obtain, it will increase the accountability of village funds for the Cijaku and Malingping sub-districts of Lebak Regency. Accountability is very necessary as an illustration that the organization is running well.

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh penyajian laporan keuangan desa dan aksesibilitas laporan keuangan desa terhadap Akuntabilitas dana desa di desa Kecamatan Cijaku dan Malingping Kabupaten Lebak. Dalam penelitian ini teknik pengambilan sampel yang digunakan oleh peneliti adalah purposive sampling dengan kriteria yaitu sekretaris desa dan kaur keuangan. Jenis penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya pengaruh yang positif dan signifikan dari penyajian laporan keuangan desa dan aksesibilitas laporan keuangan desa terhadap Akuntabilitas dana desa di desa Kecamatan Cijaku dan Malingping Kabupaten Lebak. Hal ini menunjukkan apabila Pemerintah Kecamatan Cijaku dan Malingping Kabupaten Lebak menyajikan laporan keuangan desa dengan baik serta aksesibilitas laporan keuangan desa mudah diperoleh maka akan meningkatkan Akuntabilitas dana desa Pemerintah Desa Kecamatan Cijaku dan Malingping Kabupaten Lebak. Akuntabilitas sangat diperlukan sebagai gambaran bahwa penyelenggaraan organisasi tersebut berjalan dengan baik.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Program SAMSAT Corner terhadap Kepatuhan Wajib Pajak
Authors: Setiawan Silmi Putri , Sofianty Diamonalisa
Published: March 2022

Abstract. In Indonesia, one of the biggest contributors to the state revenue budget is taxation. In taxation that helps meet the budget is one of the motor vehicle taxes. However, in tax collection there are still some obstacles that occur from year to year such as lack of knowledge of taxpayers, lack of tax socialization, as well as the ineffectiveness of officers in collecting taxes. Because of these obstacles, the researchers formulated the following problem formulations: (1) how is the effect of tax knowledge on taxpayer compliance (2) how is the effect of tax socialization on taxpayer compliance (3) how is the effect of the SAMSAT Corner program on taxpayer compliance. Therefore, the purpose of this study is to determine the effect of tax knowledge, tax socialization and the SAMSAT Corner program on taxpayer compliance by using a descriptive verification research method which in collecting data uses a sampling technique with incidental sampling technique. The sample in this study were 100 respondents from motorized vehicle taxpayers at SAMSAT Corner, Coblong District. The test uses normality test, classic assumption test (multicollinearity test and heteroscedasticity test) then hypothesis test using F test and t test using SPSS 23 software.

Abstrak. Di Indonesia salah satu penyumbang terbesar dalam anggaran pendapatan negara adalah perpajakan. Dalam perpajakan yang membantu memenuhi anggaran adalah salah satunya pajak kendaraan bermotor. Namun dalam pemungutan pajak masih terdapat beberapa kendala yang terjadi dari tahun ke tahun seperti kurangnya pengetahuan wajib pajak, kurangnya sosialisasi perpajakan, juga belum efektifnya petugas dalam memungut pajak. Karena adanya kendala tersebut maka peneliti membuat rumusan masalah sebagai berikut : (1) bagaimana pengaruh pengetahuan perpajakan teradap kepatuhan wajib pajak (2) bagaimana pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak (3) bagaimana pengaruh program SAMSAT Corner terhadap kepatuhan wajib pajak. Maka dari itu, tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, sosialisasi perpajakan dan program SAMSAT Corner terhadap kepatuhan wajib pajak dengan menggunakan meotde penelitian deskriptif verifikatif yang dalam pengumpulan data menggunakan teknik pengambilan sampel dengan teknik incidental sampling. Sampel dalam penelitian ini sebanyak 100 responden dari wajib pajak kendaraan bermotor di SAMSAT Corner Kecamatan Coblong. Pengujian menggunakan uji normalitas, uji asumsi klasik (uji multikolinearitas dan uji heteroskedastisitas) lalu uji hipotesis menggunakan uji F dan uji t menggunakan software SPSS 23.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Harga Saham pada Perusahaan Sub Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018
Authors: Maulidya Hidayat  , Azib
Published: March 2022

Abstrak. Penelitian ini dilakukan untuk mengetahui pengaruh struktur modal dan profitabilitas terhadap harga saham. Pada penelitian ini, penulis menggunakan 15 sampel pada perusahaan sub sektor konstruksi. Dengan analisis data sekunder menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling. Metode penelitian yang peneliti gunakan adalah uji metode estimasi model regresi panel dengan Eviews 10. Hasil penelitian ini menunjukkan tidak ada pengaruh Struktur Modal, Profitablitas terhadap Harga Saham secara simultan. Hasil penelitian ini menunujukkan bahwa variabel Struktur Modal yang di proksikan DER tidak ada pengaruh signifikan terhadap harga saham. Dan variabel Profitabilitas yang di proksikan oleh ROE tidak berpengaruh signifikan terhadap harga saham. Hal ini dibuktikan bahwa harga saham dapat dijelaskan variabel bebas yang terdiri dari debt equity ratio, return on asset, net profit margin, earning per share sebesar 65,6% sedangkan sisanya sebesar 34,4% lainnya dipengaruhi faktor lain diluar model regresi tersebut.

Kata Kunci: Struktur Modal, Profitabilitas, Harga Saham.
Pengaruh Profitabilitas dan Leverage terhadap Tax Avoidance
Authors: Ponia Nurjanah  , Nurdin
Published: March 2022

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap tax avoidance. Profitabilitas pada penelitian ini adalah ROA, Sedangakn leverage pada penelitian ini adalah DER. Penelitian ini menggunakan metode kuantitatif. Objek penelitian ini adalah perusahaan industri manufaktur yang terdaftar di Indeks LQ-45. Data yang digunakan pada penelitian ini diperoleh dari laporan keuangan tahunan perusahaan yang ada di IDX pada tahun 2013-2017. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 7 perusahaan yang memenuhi kriteria. Berdasarkan hasil analisis diketahui bahwa ROA tidak berpengaruh positif signifikan terhadap tax avoidance. Sedangkan DER tidak berpengaruh signifikan terhadap tax avoidance. Kemampuan prediksi kedua variabel tersebut terhadap tax avoidance sebesar 14,0%. Sedangkan sisanya sebanyak 86% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.

Kata Kunci: Profitabilitas, Leverage, Tax avoidance, Indeks LQ45, Perusahaan Industri Munufaktur.
Pengaruh Kepercayaan dan Kemudahan Pengguna terhadap Penggunaan Sistem Kredit Online Pada Aplikasi Kredivo di Masa Pandemi Covid-19 di Kota Bandung
Authors: Rosiwan Gina Monica Agutin , Lasmanah
Published: March 2022

Abstrack- This study examines the effect of user trust and ease of use on the use of the online credit system on the kredivo application during the covid-19 pandemic. The purpose of this study was to determine the effect on trust and ease of the kredivo application. The author uses 100 samples of respondents to the people of the city of Bandung. Collecting data using a questionnaire with data analysis using multiple linear regression analysis. The results showed that the trust and ease of users of the online credit system in the kredivo application had a strong relationship seen from the size of the correlation with a contribution of 54.1%. This study shows that trust and user convenience have a simultaneous effect. And this study also shows that trust has a positive and significant effect on the online credit system on the kredivo application during the covid-19 pandemic and user convenience does not affect the use of the online credit system on the kredivo application during the covid-19 pandemic.

Abstrak- Pada penelitian ini menguji pengaruh kepercayaan dan kemudahan pengguna terhadap penggunaan sistem kredit online pada aplikasi kredivo dimasa pandemic covid-19. Tujuan penelitian ini untuk mengetahui pengaruh pada kepercayaan dan kemudahan terhadap aplikasi kredivo. Penulis menggunakan 100 sampel responden kepada masyarakat kota bandung. Pengumpulan data menggunakan kuesioner dengan analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa kepercayaan dan kemudahan pengguna terhadap sistem kredit online pada aplikasi kredivo memiliki hubungan yang kuat dilihat dari ukuran korelasinya dengan kontribusi sebesar 54,1% . Penelitian ini menunjukan bahwa kepercayaan dan kemudahan pengguna berpengaruh secara simultan. Dan penelitian ini juga menunjukan bahwa kepercayaan berpengaruh terhadap sistem kredit online pada aplikasi kredivo di masa pandemi covid-19 secara positif dan signifikan dan kemudahan pengguna tidak berpengaruh terhadap penggunaan sistem kredit online pada aplikasi kredivo di masa pandemic covid-19.
Pengaruh Kinerja Keuangan Perbankan Terhadap Nilai Perusahaan
Authors: Fitriani Risa , Lasmanah
Published: March 2022

ABSTRACT- This study aims to determine the effect of banking financial performance on firm value. The author uses 12 samples of banking companies listed on the Infobank15 Index with a time span during the first, second, third, and fourth quarters of 2020. The research method used is explanatory research with data analysis using panel data regression. The results showed that the financial performance of banks as proxied by Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Non Performing Loans (NPL), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) has a sufficient relationship with firm value. The results of hypothesis testing simultaneously show that the indicators of banking financial performance, namely LDR, NIM, BOPO, NPL, ROA, and CAR have an effect on firm value. While the partial test results show that (NPL) has a negative influence on firm value, while Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Return On Assets (ROA) , and Capital Adequacy Ratio (CAR) has no effect on firm value.

ABSTRAK- Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan perbankan terhadap nilai perusahaan. Penulis menggunakan 12 sampel perusahaan perbankan yang terdaftar di Indeks Infobank15 dengan rentang waktu selama kuartal I, II, III, hingga IV Tahun 2020. Metode penelitian yang digunakan adalah explanatory research dengan analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa kinerja keuangan perbankan yang diproksikan dengan Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Biaya Operasional pada Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Return On Assets (ROA), dan Capital Adequacy Ratio (CAR) memiliki hubungan yang cukup dengan nilai perusahaan. Hasil uji hipotesis secara simultan menunjukkan bahwa indikator kinerja keuangan perbankan yakni LDR, NIM, BOPO, NPL, ROA, dan CAR berpengaruh terhadap nilai perusahaan. Sedangkan hasil pengujian secara parsial didapatkan hasil bahwa Non Performing Loan (NPL) memiliki perngaruh yang negatif terhadap Nilai Perusahaan, sementara Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Biaya Operasional pada Pendapatan Operasional (BOPO), Return On Assets (ROA), dan Capital Adequacy Ratio (CAR) tidak memiliki pengaruh terhadap Nilai Perusahaan.
Pengaruh Financial Knowledge dan Financial Attitude Terhadap Financial Management Behaviour
Authors: Ramadhantie Syania Lauditta , Lasmanah
Published: March 2022

Abstract. This study aims to determine the effect of Financial Knowledge, Financial Attitude on Financial Management Behavior in Management Study Program Students at Widyatama University Bandung.  The sample collection technique used is Purposive Sampling which is shown to Students of the Management Study Program S1 Widyatama University Bandung with 2017-2018 stamps.  This study uses a questionnaire distributed to 100 respondents.  Hypothesis testing using multiple linear regression model with F test, t-test, simultaneous and partial determination test.  The results showed that Financial Knowledge has a strong relationship seen from the size of the correlation with a distribution of 33.7%.  This study showed that Financial Knowledge has a positive and significant effect on Financial Management Behavior and Financial Attitude has no effect on Financial Management Behavior.

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Knowledge, Financial Attitude terhadap Financial Management Behaviour pada Mahasiswa Program Studi Manajemen S1 Universitas Widyatama Bandung. Teknik pengumpulan sampel yang digunakan yaitu Purposive Sampling yang ditunjukan kepada Mahasiswa Program Studi Manajemen S1 Universitas Widyatama Bandung stambuk 2017-2018. Penelitian ini menggunakan kuesioner yang dibagikan kepada 100 responden. Pengujian hipotesis menggunakan model regresi linier berganda dengan uji F, uji t, dan uji determinasi simultan dan parsial. Hasil penelitian menunjukan bahwa Financial Knowlegde memilki hubungan yang kuat dilihat dari ukuran kolerasinya dengan berdistribusi sebesar 33.7%. penelitian ini menunjukan bahwa Financial Knowledge berpengaruh terhadap Financial Management Behavioursecara positif dan signifikan dan Financial Attitude tidak berpengaruh terhadap Financial Management Behaviour.
Pengaruh pelayanan Purna Jual dan Harga Jual Terhadap Kepuasan Pelanggan Pada Indihome
Authors: Ilham Sujana  , Dede R Oktini  , M. Malik Akbar R
Published: March 2022

Abstract. The purpose of this study was to determine the application of After Sales Service at IndiHome in Bandung, to determine the application of Prices to IndiHome in Bandung, to determine Customer Satisfaction at IndiHome in Bandung and to determine how much influence After Sales Service and Selling Price on Customer Satisfaction on IndiHome. This research activity was conducted at IndiHome in Bandung City. The research method used is the survey method. The type of research used is descriptive verification with a quantitative approach. The sampling method used is non-probability incidental sampling. The sample in this study amounted to 100 respondents from IndiHome customers in the city of Bandung. The data collection method used is using a questionnaire. The data analysis method used is Multiple Linear Analysis with the aim of knowing the direction of the relationship between the independent variable (X1) and the independent variable (X2) and the dependent variable (Y). The results of this test state that the After Sales Service variable partially has a significant effect on Customer Satisfaction and the Selling Price variable partially has a significant effect on Customer Satisfaction. And simultaneously, after-sales service and price variables have a significant effect on customer satisfaction at IndiHome in the city of Bandung.

Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui penerapan After Sales Service pada IndiHome Bandung, untuk mengetahui penerapan Harga pada IndiHome Bandung, untuk mengetahui Kepuasan Pelanggan pada IndiHome Bandung dan untuk mengetahui seberapa besar pengaruh After Sales Service dan Harga Jual tentang Kepuasan Pelanggan di IndiHome. Kegiatan penelitian ini dilakukan di IndiHome Kota Bandung. Metode penelitian yang digunakan adalah metode survei. Jenis penelitian yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan adalah non-probability incidental sampling. Sampel dalam penelitian ini berjumlah 100 responden dari pelanggan IndiHome di kota Bandung. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner. Metode analisis data yang digunakan adalah Analisis Linier Berganda dengan tujuan untuk mengetahui arah hubungan antara variabel bebas (X1) dan variabel bebas (X2) dengan variabel terikat (Y). Hasil pengujian ini menyatakan bahwa variabel After Sales Service secara parsial berpengaruh signifikan terhadap Kepuasan Pelanggan dan variabel Harga Jual secara parsial berpengaruh signifikan terhadap Kepuasan Pelanggan. Dan secara simultan variabel layanan purna jual dan harga berpengaruh signifikan terhadap kepuasan pelanggan pada IndiHome di kota Bandung.
Peran Ekuitas Merek di Screamous Clothing Bandung
Authors: Dina Juliana Bekti  , Zulfebriges
Published: March 2022

Abstrak. Di Kota Bandung industri pakaian yang bergerak dalam bidang clothing company sudah sangat menjamur, hal itu menyebabkan terjadinya persaingan yang semakin ketat antara bisnis yang sejenis. Persaingan antar perusahaan mengharuskan setiap perusahaan untuk dapat meraih dan mempertahankan keunggulan bersaing dengan menciptakan ekuitas merek yang tinggi. Dengan ekuitas merek, perusahaan dapat mengukur sejauh mana nilai dari merek perusahaan tersebut.Salah satu perusahan yang menerapkan ekuitas merek yang baik adalah Screamous Clothing. Tujuan dari penelitian ini adalah untuk mengetahui peran ekuitas merek di Screamous Clothing Bandung yaitu kesadaran merek, asosiasi merek, persepsi kualitas dan loyalitas merek. Metode yang dipilih untuk melakukan penelitian mengenai peran ekuitas merek di Screamous Clothing Bandung ini penulis memilih metode kuantitatif. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif. Penelitian ini tidak mencari atau menjelaskan hubungan, tidak menguji hipotesis atau membuat prediksi. Dan teknik pengumpulan yang digunakan pada penelitian ini yaitu angket, studi pustaka obeservasi, dan dokumentasi. Dari hasil penelitian yang dilakukan peneliti keempat elemen dari ekuitas merek berperan positif. (1) brand awareness yang dilakukan oleh Screamous Bandung menyatakan setuju, yaitu dengan jumlah 56.75%. (2) brand association yang dilakukan oleh Screamous Bandung menyatakan setuju, yaitu dengan jumlah 53%. (3) perceived quality yang dilakukan oleh Screamous Bandung menyatakan setuju, yaitu dengan jumlah 51.75%. (4) brand loyalty yang dilakukan oleh Screamous Bandung menyatakan sangat setuju, yaitu dengan jumlah 43.25%.

Kata Kunci: Ekuitas Merek, Kesadaran Merek, Asosiasi Merek, Persepsi Kualitas, Loyalitas Merek, Screamous Clothing.