bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Pengaruh Kemampuan Intelektual terhadap Hasil Belajar Mahasiswa dengan Penggunaan Media E-Learning sebagai Variabel Intervening
Authors: Yuli Angraini
Published: August 2024

Intellectual ability is the ability of an individual to carry out mental activities and think clearly based on knowledge. By utilizing technological developments present in the world of education, one of which is the use of E-learning media, students can better understand the material provided with several benefits such as efficiency and effectiveness. This research method was carried out on students from the Faculty of Economics and Business, majoring in Management, Putra Indonesia University "YPTK" Padang. The sample used was 100 respondents using a purposive sampling technique. The data analysis used is primary and secondary data. The results of this research discussion show that: 1) Intellectual ability (X) has a positive and significant effect on student learning outcomes (Y). Based on the t-test results above, it can be seen that the unstandardized coefficients value is 0.277, and the significance value of the intellectual ability variable is 0.000 < 0.05; 2) The use of E-learning Media (Z) improves student learning outcomes (Y). Based on the t-test results above, it can be seen that the unstandardized coefficients value is 0.725 and the significance value of the intellectual ability variable is 0.000 < 0.05; 3) The intellectual ability test (X) is indirectly mediated by the use of e-learning media (Z) on student learning outcomes (Y) based on the results of path analysis showing that there is an indirect influence of the variable use of E-Learning media on student learning outcomes through intellectual ability with a total influence of 0.204 + (0.613 x 0.135) = 0.952.
Analisis Pengaruh Kualitas Produk, Citra Merek dan Iklan Terhadap Keputusan Pembelian (Studi pada Pengguna Smartphone Oppo di Kabupaten Kebumen)
Authors: Rini Setyo , Susilowati Ika
Published: August 2024

Penelitian ini dilakukan untuk mengetahui pengaruh kualitas produk, citra merek dan iklan terhadap keputusan pembelian (Studi pada Pengguna Smartphone Oppo di Kabupaten Kebumen). Pengumpulan data dilakukan dengan kuesioner. Penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 100 responden. Variabel yang digunakan dalam penelitian ini adalah kualitas produk (X1), citra merek (X2), iklan (X3) dan keputusan pembelian (Y). Teknik analisis data yang digunakan adalah teknik analisis deskriptif dan statistik meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis, analisis regresi linear berganda dan uji koefisien determinasi dengan bantuan program SPSS 25 for windows. Hasil penelitian ini membuktikan secara empiris bahwa kualitas produk tidak berpengaruh terhadap keputusan pembelian, sedangkan citra merek dan iklan berpengaruh terhadap keputusan pembelian.
The definition of pandemic: causes and consequences of its adjustment in 2009 and 2011
Authors:   Bionion Sdn Bhd. № 1, Jalan Sungai Jeluh 32/192, Shah Alam, 40460, Selangor, Malaysia, Teppone M.
Published: August 2024

The article considers results of the study evaluating historical and epidemiological events that preceded and accompanied adjustment of the pandemic description on the WHO website in 2009 and 2011. The analysis covered publications related to epidemics and pandemics issues, the WHO documents, the WHO website. The descriptions of pandemic mostly focused on “enormous numbers of cases and deaths”. Since May 2009, new description of pandemic was published, focusing on disease prevalence. In 2011 it reverted to initial one with no comments. From perspective of the WHO document of 2009, declaration of swine flu pandemic in June 2009 seemed justified. However, considering previous pandemic history, common sense and consequences of declaring pandemic of disease with low both number of cases and mortality, it was premature move. Since primary factor hindering development of pandemic is effectiveness of infectious disease treatment, to minimize likelihood of new pandemic it is necessary to improve special medical education quality and to study and to adapt to modern conditions all effective medications and methods used in the past.
The trends in morbidity of children aged 15–17 years: problems and actual challenges
Authors:   The Federal State Budget Institution The Central Research Institute for Health Organization and Informatics of Minzdrav of Russia, 127254, Moscow, Russia, Starodubov V.I. , Bezdetko G.I. ,   The Federal State Budget Educational Institution of Higher Education “The Izhevsk State Medical Academy” of Minzdrav of Russia, 426056, Izhevsk, Russia, Stupak V.S. ,   The Federal State Budget Institution The Central Research Institute for Health Organization and Informatics of Minzdrav of Russia, 127254, Moscow, Russia
Published: August 2024

The article presents results of analysis of morbidity rates in children aged 15–17 years in the Russian Federation, the Volga Federal Okrug, the Udmurt Republic, the Kirov Oblast and the Republic of Bashkortostan in 2014–2022. According to research data, in the Russian Federation there is an increase of general and primarily detected (primary) morbidity by 24.0% (from 229,468.3 to 231,505.5) and by 22.3% (from 143,109.3 to 149,143.8), respectively. In the morbidity structure, the greatest increase was noted for such diseases as obesity (24.0 and 27.8%, respectively), diabetes mellitus (30.9 and 32.8%, respectively) and diabetes mellitus type I (31.9 and 30.8%, respectively). The data of statistical reports on general and primarily detected (primary) morbidity of the Central Research Institute for Health Organization and Informatics of Minzdrav of Russia were used. The study established general and primarily detected morbidity in the Russian Federation. However, forecast for 2027, as compared with 2014, is marked by decline of total morbidity by 8.3% and primarily detected (primary) morbidity by 5.2%. Due to the unfavorable forecast for morbidity in the Russian Federation for 2027, further scientific studies are needed concerning children aged 15–17 years in order to develop preventive measures at population, group and individual levels, considering regional characteristics.
The population satisfaction with medical care quality according National monitoring of public health in the Russian Federation
Authors:   The Federal State Autonomous Educational Institution of Higher Education «The I. M. Sechenov First Moscow State Medical University» of Minzdrav of Russia (Sechenov University), 119991, Moscow, Russia, Davitadze A.P. , Aleksandrova E.A. ,   The Federal State Autonomous Educational Institution of Higher Education «The I. M. Sechenov First Moscow State Medical University» of Minzdrav of Russia (Sechenov University), 119991, Moscow, Russia, Rodionova T.I. ,   The Federal State Autonomous Educational Institution of Higher Education «The I. M. Sechenov First Moscow State Medical University» of Minzdrav of Russia (Sechenov University), 119991, Moscow, Russia, Khabibullina A.R. ,   The Federal State Autonomous Educational Institution of Higher Education «The I. M. Sechenov First Moscow State Medical University» of Minzdrav of Russia (Sechenov University), 119991, Moscow, Russia, Fomin V.V. ,   The Federal State Autonomous Educational Institution of Higher Education «The I. M. Sechenov First Moscow State Medical University» of Minzdrav of Russia (Sechenov University), 119991, Moscow, Russia
Published: August 2024

The article presents updated information concerning satisfaction of patients with quality of medical care in public and private health care institutions in Russia. The purpose of the study is to explore satisfaction with medical services in different groups of Russian population using representative sampling and considering various aspects of medical care quality. The statistical analysis on the basis of data of telephone survey “The National Monitoring of Public Health” (2022) was applied. The respondents were asked about four aspects of medical care quality: explanation of health condition and treatment, involvement into desision making concerning treatment, trust to medical workers, readiness for another visit. The most patients of public and private medical institutions were satisfied with all aspects of medical care quality. The level of satisfaction varies in different groups: it was lower in less healthy patients and patients with unmet demands in medical care. No significant differences in satisfaction of patients were established in relation to socio-demographic characteristics (except place of residence). Most patients were satisfied with two aspects of medical care quality at once. However, 1–9% and 8–14% of patients of private and public clinics were satisfied with one aspect and dissatisfied with another. Despite dominance of patient satisfaction nation-wide, behaviors in some patient groups requires more detailed study to develop measures promoting their further involvement into health care system.
The application of information technologies in system of support of decision making in osteopathy
Authors:   The Federal State Budget Institution “The Northern State Medical University of Minzdrav of Russia, 163000, Arkhangelsk, Russia, Korotaevskiy E.A. , Kalinin A.G. ,   The Federal State Budget Institution “The Northern State Medical University of Minzdrav of Russia, 163000, Arkhangelsk, Russia, Karyakin A.A. ,   The Federal State Budget Institution “The Northern State Medical University of Minzdrav of Russia, 163000, Arkhangelsk, Russia, Martynova N.A. ,   The Federal State Budget Institution “The Northern State Medical University of Minzdrav of Russia, 163000, Arkhangelsk, Russia, Karyakina O.E. ,   The Federal State Autonomous Educational Institution of Higher Education “The M. V. Lomonosov Northern (Arctic) Federal University”, 163002, Arkhangelsk, Russia, Baranov A.V. ,   The Federal State Budget Institution “The Northern State Medical University of Minzdrav of Russia, 163000, Arkhangelsk, Russia,   The Federal State Budget Educational Institution of Higher Education “The Pitirim Sorokin Syktyvkar State University”, 167000, Syktyvkar, Russia
Published: August 2024

The implementation of information technologies into treatment practice of modern health care significantly increases efficiency of diagnosis and treatment of dorsopathies. The purpose of the study is to develop software module to evaluate post-urological status of patients with spine dorsopathy to optimize diagnostic process and treatment planning. The article describes application of original software module to assess the post-urological status of patients with spine dorsopathy. The proposed software module is designed for objective assessment of post-urological status of patients with spine dorsopathy based on photographic images of examined patient. The most important advantage of software module is built-in forecasting function that is implemented by calculation of severity of pain perceptions and movement disorders using generated regression equations. The possibility to record data obtained during measurements permits to store information in single system. The implementation of software module into clinical practice will contribute to qualitative improvement of diagnostic processes, simplify work of osteopath and reduce the time spent on examination.
The humanization of medical education: publications review
Authors:   The Federal State Budget Educational Institution of Higher Education “The A. N. Kosygin Russian State University (Technologies.Design.Art)”, 119071, Moscow, Russia, Novikova N.V. , Nechaeva T.Yu. ,   The Federal State Budget Educational Institution of Higher Education “The A. N. Kosygin Russian State University (Technologies.Design.Art)”, 119071, Moscow, Russia, Avezova B.S. ,   The Federal State Budget Educational Institution of Higher Education “The A. N. Kosygin Russian State University (Technologies.Design.Art)”, 119071, Moscow, Russia, Dubrovina I.A. ,   The Federal State Budget Educational Institution of Higher Education “The A. N. Kosygin Russian State University (Technologies.Design.Art)”, 119071, Moscow, Russia
Published: August 2024

The humanization of medical education is targeted at integration of humanitarian values and approaches into system of education of medical personnel to improve their professional and personal training. This process includes education in medical ethics, development of communication skills, stress management and implementation of humanitarian disciplines into the curriculum. The humanization contributes into formation of empathy, responsibility and professionalism in future physicians that helps to better understand and consider psychological, social and emotional needs of patients. The problems of including humanitarian sciences into medical education are associated with lack of systematic approach, adequate curricula and qualified lecturers. To optimize process, it is necessary to focus on education of ideals and beliefs, development of integrated curricula and enhancement of humanitarian component of education.
The professional functions and competences of personnel of medical public organizations
Authors:   The Federal State Budget Educational Institution of Higher Education “The A. N. Kosygin Russian State University (Technologies.Design.Art)”, 119071, Moscow, Russia, Gorsky A.A.
Published: August 2024

The article considers role and specifics of professional competencies of employees of medical public organizations providing vital medical and social services to vulnerable groups of population having no access to necessary care due to financial difficulties, geographical isolation, natural disasters and other causes. It is noted that employees of such organizations have unique set of professional competencies permitting them to effectively function in conditions of limited resources and unstable circumstances. The importance of interdisciplinary interaction, cultural competence, ethicality and legal awareness of employees.
The Soviet-Chinese cooperation in production of penicillin in the 1950s
Authors:   N. A. Semashko National Research Institute of Public Health, 105064, Moscow, Russia, Sherstneva E.V.
Published: August 2024

The article considers, on the basis of analysis of archival documents, issue of Soviet-Chinese cooperation in field of production of penicillin in the 1950s. The main attention is paid to history of construction of penicillin plant in Shijiazhuang. It is demonstrated that it was carried out on preferential terms for China and it was under special control of the USSR government. The building of plant was bound by great difficulties conditioned by range of project, specifics of production conditions in China, special requests of customer, necessity to manufacture non-standard equipment. The implementation of this project of enormous humanitarian significance was at the same time manifestation of concurrence between the USSR and the USA for geopolitical and ideological influence in East Asia.
ФОРСАЙТ ЕКОНОМІЧНОЇ БЕЗПЕКИ БУДІВЕЛЬНИХ КОМПАНІЙ: ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ ОСНОВИ ТА КЛЮЧОВІ ВЕКТОРИ РОЗВИТКУ
Authors: Фісуненко П.А. , Черниш М.О.
Published: August 2024

В аспекті негативного впливу факторів повномасштабного воєнного вторгнення на територію України та ускладнення загроз дестабілізації економічної системи, необхідним є забезпечення форсайту економічної безпеки стратегічно важливих секторів національної економіки, одним з яких є будівельний сектор. Відтворення ключових векторів стратегічного розвитку будівельних компаній є пріоритетним напрямом державного менеджменту. У статті розкрито теоретико-методологічні засади трактування дефініції «економічна безпека будівельного підприємства», як основної засади економічної безпеки національної економічної системи в цілому. У матеріалах наукового дослідження наведено основний перелік підходів щодо розуміння концептуальних засад економічної безпеки будівельних підприємств, проаналізовано особливості впливу негативних факторів оточуючого економічного середовища на діяльність підприємств означеної сфери бізнесу.
Pengaruh Faktor Finansial Terhadap Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Industri Barang Konsumsi Di Bursa Efek Indonesia
Authors: Antini Ni Kadek Ayu Astra
Published: August 2024

Pandemi Covid-19 berdampak besar bagi Indonesia. Kondisi ini menyebabkan perusahaan mengalami penurunan omzet. Dari sisi perusahaan, pajak merupakan beban yang wajib dibayarkan oleh perusahaan dan dianggap sebagai pengurang laba bersih dan sering kali pihak perusahaan tidak mendapat toleransi dari pihak fiskus. Dalam upaya untuk mengurangi beban pajaknya, perusahaan mengambil jalan keluar dari penghindaran pajak. Sesuai dengan teori keagenan perbedaan kepentingan antara pihak pemungut pajak dan perusahaan menyebabkan ketidakpatuhan wajib pajak yaitu manajemen perusahaan sehingga akan melakukan upaya penghindaran pajak perusahaan. Penelitian ini dilahkukan untuk meneliti pengaruh faktor finansial yang terdiri dari profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indoesia periode tahun 2018 - 2020. Dengan menggunakan metode analisis regresi berganda didapatkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap penghindaran pajak, tetapi ukuran perusahaan memiliki pengaruh yang positif dan signifikan terhadap penghindaran pajak pada masa pandemi Covid-19 pada perusahaan industri barang konsumsi di Bursa Efek Indonesia, dengan nilai signifikansi sebesar 0,032 < 0,05. Karena ukuran perusahaan dapat mempengaruhi suatu perusahaan dalam menetapkan kebijakan untuk memenuhi kewajiban perpajakannya.
Kata kunci :ROA, DER, SIZE, ETR
Pengaruh Gaya Kepemimpinan, Kompetensi Dan Komitmen Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Sidemen
Authors: Ustini Ni Made Sri
Published: August 2024

ABSTRACT
The overall financial performance of LPDs is an illustration of the achievements achieved by LPDs in their operations, both in terms of financial aspects, marketing, fundraising and distribution, technology and human resources. If the LPD's financial performance is good, it is expected to increase LPD growth in the long term, and vice versa if the LPD's financial performance is poor it will be able to reduce LPD growth. This study aims to obtain empirical evidence regarding the influence of leadership style, competence and commitment to the financial performance of Village Credit Institutions (LPD) in Sidemen District. In this study, the population was 118 employees who worked at the Village Credit Institution (LPD) in Sidemen District as of December 31, 2022. Sampling was taken using purposive sampling technique. Based on these criteria it can be seen that the number of samples in this study were 110 employees concerned with the accounting and finance of Village Credit Institutions (LPD) in Sidemen District. Multiple linear regression analysis technique is the analytical technique used in this study. The results of this study prove that leadership has a positive effect on financial performance, competence has a positive effect on financial performance. Commitment has a positive effect on financial performance.
Pengaruh Pengetahuan Akuntansi Dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi Pada UMKM Sektor Pengrajin Kain Endek Di Kabupaten Klungkung
Authors: Priswiyanti Wiwik
Published: August 2024

There are still many Micro, Small and Medium Enterprises (MSMEs) that have limited access to various services and resources needed to develop and increase productivity. in Klungkung Regency. The number of samples used was 36 using purpusive sampling method. Data collection uses a questionnaire. Data analysis technique using multiple linear regression analysis. The results showed that accounting knowledge had a positive and significant effect on the use of accounting information. Length of business has a positive and significant effect on the use of accounting information. It is hoped that MSME owners will add insight into accounting principles online or offline.
Pengaruh Firm Size,Profitabilitas,Komite Audit dan Leverage Terhadap Tax Avoidance
Authors: Cahyani Kadek Sukma Intan , Yuniasih Ni Wayan , Andayani Rai Dwi
Published: August 2024

Companies engage in tax avoidance strategies in an in an attempt to retain more of their own money. Since tax avoidance is not illegal but yet undesirable to governments, it presents a novel and difficult set of challenges. Tax avoidance This study looks at how well things went. of the Indonesian Stock Exchange-listed banking companies from 2018 to 2021. Other variables of interest include company size, profitability, audit committee, and leverage. This research performed multiple linear regression analysis on a sample of 41 corporations drawn from a population of 46 financial institutions listed on the IDX between 2018 and 2021.No association was found between Firm Size and Audit Committee and Tax Avoidance. ability to evade taxation is facilitated by a profitable business.Using leverage to avoid paying taxes is not a good idea. According to the findings, more time and samples need to be taken into take into consideration before drawing any conclusions about the true state of affairs.
Analisis Tingkat Kesehatan Bank Perkreditan Rakyat (BPR) Se-Kabupaten Bangli Sebelum Dan Sesudah Diberlakukannya Pembatasan Sosial Berskala Besar (PSBB) Menggunakan Metode Capital Assets Managements Earnings Liquidity (CAMEL)
Authors: Agustina Putu Risa
Published: August 2024

This research aims to determine the level of difference in the health of Rural Banks (BPR) throughout Bangli Regency before the implementation of the PSBB and after the implementation of the PSBB. The population in this research is all BPRs in Bangli Regency and the sample in this research is all BPRs in Bangli Regency, namely BPR Regional Bank Bangli (Perseroda), BPR Kintamani Perdana and BPR Mitra Bali Muktijaya Mandiri. The data analysis technique used is the Paired Sample T-Test. The results of the analysis show that there are several ratios that experience differences, the ratios that experience significant differences are the CAR, KAP and LDR ratios and the ratios that do not experience significant differences are the NPM and ROA ratios, the reason there are no significant changes is because before pandemic 19 Bank health levels are still below standard and the Covid-19 pandemic has not had any impact because the bank health level is already below the specified standards. The advice that researchers can give is to maintain the bank's health level using the CAMEL method so that there are no ratio levels that are below reasonable limits, because of the unpredictable time of the Covid-19 pandemic.
Pengaruh Sistem Pengendalian Internal, Love of Money, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Pada KSU Se-Kecamatan Sukawati
Authors: Savitri Ni Putu Diah , Wati Ni Wayan Alit Erlina , Putra I Made Endra Lesmana
Published: August 2024

In addition to competing with other businesses on product quality and quantity, it is important for a business actor to monitor the amount of money spent on each product. In order to avoid inaccurately charging costs, which can cause cost distortion in calculating production costs, and thus incorrectly pricing goods. The purpose of this research is to compare the traditional methods of calculating production costs with the more modern activity-based costing approaches taken by CV. Nataoka Bali. Quantitative comparative methods were employed for this study's research. Interviews, field notes, spreadsheets, and books were all utilized to compile this mountain of information. According to this research, the activity based costing method yields lower results for top, short, and pant products, while yielding higher results for skirt, and dress products. As a result of using different factory overhead costs for each product based on factors like production units, direct work hours, and total usage, the activity based costing method differs from the traditional method in its calculation of production costs. supply in its raw form. Furthermore, the Activity Based Costing Method tracks costs based on activity, while the Conventional Method only charges products at the cost of production.
Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi
Authors: Tariani I Gusti Putu , Padnyawati Kadek Dewi , Hutnaleontina Putu Nuniek
Published: August 2024

The broker's identity triggers the emergence of many problems, especially violations within the LPD, which of course is detrimental to various parties, because currently it cannot be influenced by the actions of parties within the institution. Factors that contribute to the worsening of these conditions accountability processes include the effectiveness of internal research, revisions accountability laws , and compensation practices . The process includes the effectiveness of internal research, revision of accountability laws, and compensation practices. The results of this research show that Internal Control Efficiency has a negative effect on the extension of the term of office. shows that Efficiency_Internal Control has a negative impact on term extension. The tendency of accounting fraud to have a negative impact on compliance with accounting rules. Positive dampers are present in the propensity of accounting fraud to obtain appropriate compensation. present in the tendency of accounting fraud to obtain proper compensation. based on the findings of this research, it is recommended that in the future we strengthen and perhaps even improve the factors that can reduce or even eliminate the possibility of appointing uninvited guests so that organizational goals can be achieved.
Pengaruh Konsep Tri Kaya Parisudha Dan Kompetensi Sumber Daya Manusia Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Dengan Sistem Pengendalian Internal Sebagai Variabel Pemoderasi
Authors: Dewi Ni Kadek Yuni Candra , Kusumawati Ni Putu Ayu , Andayani W Rai Dwi
Published: August 2024

This study aims to examine the concept of Tri Kaya Parisudha and the competence of human resources that influence the occurrence of accounting fraud tendencies, where there is also an internal control system that has a direct effect as moderation. This research was conducted at the Village Credit Institution (LPD) in Kerambitan District using a questionnaire and involving 75 respondents. The data analysis method used is SEM PLS with the help of Smart PLS software. The results showed that (1) the concept of Tri Kaya Parisudha has a negative and significant effect on the tendency of accounting fraud. (2) The competence of human resources has a negative and significant effect on the tendency of accounting fraud. (3) The internal control system is able to moderate (strengthen) the relationship between Tri Kaya Parisudha and the tendency of accounting fraud. (4) The internal control system is capable of moderating (weakening) the relationship between human resource competence and the tendency of accounting fraud.
Pengaruh Good Corporate Governance Dan Budaya Organisasi Yang Berbasis Tri Hita Karana Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Di Kecamatan Abiansemal
Authors: Darmawati Ni luh Adi , Ayu Putu Cita , Pramuki Ni Made Wisni Arie
Published: August 2024

This study aims to further examine the Influence of Good Corporate Governance and Tri Hita Karana-Based Organizational Culture on the Performance of Village Credit Institutions (LPD) in Abiansemal District. This research was conducted at the Village Credit Institution (LPD) in Abiansemal District by distributing research questionnaires to 96 respondents who were involved in this study. The data analysis method used is SEM PLS with the help of Smart PLS software. The results showed that the performance of the LPD in Abiansemal Badung District was influenced by an organizational culture based on tri hita karana. As well as in this study, good corporate governance has a positive but not significant influence on LPD performance. It is suspected that the LPD in the Abiansemal sub-district has not been able to implement good corporate governance maximally, which is a factor influencing the performance of the LPD itself.
Pengaruh Penerapan Good Corporate Governance, Kompetensi dan Motivasi Kerja Terhadap Kinerja Keuangan LPD Se-Kecamatan Blahbatuh
Authors: Pradnyawati Ni Kadek Anggi , Hutnaleontina Putu Nuniek
Published: August 2024

This study aims to determine the effect of implementing GCG, competence and work motivation on financial performance. The population in this study were all employees working at the LPD in Blahbatuh District, totaling 186 people consisting of 36 LPDs. The sample in this research is 172 people. The sampling technique is to use the saturated sample method. The analytical method used is multiple linear regression analysis technique. Respondents who were involved in this study included the Chairperson of the LPD, Secretary, Treasurer, Cashier, Head of Funds, Head of Credit, Administration and Savings Collectors. The results of the study show that GCG has a significant positive effect on Financial Performance, Competence has a significant positive effect on Financial Performance, and Work Motivation has no effect on Financial Performance.
Analisis Penerapan Green Accounting Pada Pertenunan Putri Ayu
Authors: Vionavianti Dewa Ayu Made , Karyada I Putu Fery , Yuliantari Ni Putu Yeni
Published: August 2024

The purpose of this study was to investigate whether or not Putri Ayu could benefit from using green accounting in her textile business. Research was conducted at Putri Ayu Weaving, located in Astina Field, Blahbatuh District, Gianyar Regency, Bali; the company's Financial Statements served as the study's primary research object. Observation, interviews, and careful documentation were used to compile the data for this study, which was then analysed using descriptive qualitative methods. Research shows that Putri Ayu Weaving has implemented waste management, but the company has failed to adequately disclose the associated costs. Although waste management expenses are not broken out in a discrete financial report, they are included in the cost of goods sold line of Putri Ayu Weaving's profit and loss statement. Based on the findings of the study, the government and affiliated organisations will start advising and educating businesses on the value of waste management practises, so that they can plan accordingly.
Analisis Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019- 2021
Authors: Dharmawan I Wayan Agus , Putra Cokorde Gde Bayu
Published: August 2024

Study This done For test influence variable Current Ratio , Debt to Equity Ratio and Return on Assets to Firm Value in the company Media Sector Technology listed on the Indonesia Stock Exchange . Period used _ in study This is 5 (five) years , ie at start from 2018 to 2018 _ year 20 22 . Study This using secondary data , ie obtain data in the form of report finance containing year _ about variable Return on Equity, Debt to Equity Ratio, and Current Ratio to Company Value. The sample collection technique used is purposive sampling which gets 6 sample company Media Sector Technology listed on the Indonesia Stock Exchange . Processing techniques and data analysis used is analysis accounting , analysis statistics descriptive , multiple linear analysis , analysis assumption classical ( normality test, multicollinearity test , heteroscedasticity test , and autocorrelation test ), hypothesis test (t test and F test) and analysis coefficient determination . The results obtained in this study are liquidity which is proxied by the current ratio No influential to n value company , this matter _ because the more  tall Current Ratio so  the more  company too high fulfil obligation period in short . Solvability proxied _ with debt to equity ratio No influential to mark company , this case because company in fund active tend using their own capital (internal financing). from profit retained and share capital instead of using debt and the last variable Profitability proxied _ with return on assets  No influential to mark company , this case because investors don't only make ROA as reference in invest .
Pengaruh Kepemilikan Institusional, Kebijakan Dividen Dan Inflasi Terhadap Harga Saham Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode (2019-2022)
Authors: Okawati I Gusti Ayu Intan Okawati Intan , Kusumawati Ni Putu Ayu
Published: August 2024

The results of this study indicate that institutional ownership and inflation have no effect on stock prices. Dividend Policy has a positive effect on Stock Prices. It is suggested that manufacturing companies in the Consumer Goods Industry sub-sector listed on the Indonesia Stock Exchange should continue to increase shareholder confidence in the company, so companies must be able to show good company performance, especially in generating profits, so as to attract investors to invest in a company. company. And items for disclosure of corporate social responsibility should be in accordance with Law no. 40 of 2007 concerning limited liability companies so that they are in accordance with the conditions that exist in society.
Kompetensi SDM Memoderasi Hubungan Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan
Authors: Wahyuni Ni Kadek Vina Ari
Published: August 2024

The aim of this research is to examine the role of human resource competence in moderating the relationship between the use of information technology and internal control systems on the quality of the financial reports of the Kuta District LPD. The population used in this research were all LPD employees in Kuta District who were registered with the Badung Regency LPD BKS, totaling 289 people from 23 LPD units, sampling using a purposive sampling technique so that 69 people were obtained as respondents. Data were analyzed using moderated regression analysis, t test, and F test. The results of the analysis show that the use of information technology has a positive and significant effect on the quality of financial reports, the internal control system has a positive and significant effect on the quality of financial reports, human resource competence is unable to moderate the relationship between the use of information technology and knowledge systems.
Pengaruh Kompetensi, Budaya Organisasi, Dan Fungsi Badan Pengawas Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Se - Kecamatan Sukawati
Authors: Mirawati Ni Wayan , Sudiana I Wayan , Hutnaleontina Putu Nuniek
Published: August 2024

LPD performance is an important factor that can be used to increase company performance. LPD performance is the result of management's decisions to achieve the goal effectively and efficiently. To improve the performance of LPD, competent employees are needed in their work. The purpose of this study is to determine the impact of competence, organizational culture and performance of supervisory bodies on the performance of Village Credit Institutions (LPDs) in Sukawati District. All LPD personnel from Sukawati District who were still active participated in this study. In this study, the number of samples was 74 individuals, which was determined by calculating Slovin's formula and tested by multiple linear regression analysis techniques. The results of this study show that expertise has a significant positive impact on LPD performance in Sukawati District. Organizational culture has a significant positive effect on LPD performance in Sukawati District. The work of the supervisory body has a significant positive impact on the functioning of LPD in Sukawati district. In the future, the results of this study can be used as considerations for designing regulations and policies related to increasing the responsibility of village resource management
Pengaruh Whistleblowing, Sistem Pengendalian Internal, dan Moralitas Individu Terhadap Pencegahan Fraud
Authors: Dewi Ni Kadek Yunita Kumala , Sudiana I Wayan , Alit Erlinawati Ni Wayan
Published: August 2024

The aim of this research is to examine the influence of whistleblowing, internal control systems, and individual morality on preventing fraud at LPDs in Mengwi District, Badung. The population used in this research was all LPD employees in Mengwi District, Badung who were registered with LPLPD Badung as many as 306 people. The sample was determined using the Slovin formula so that 75 people were obtained as a sample. After conducting instrument tests and classical assumption tests, data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test.The results of the analysis show that whistleblowing has a positive and significant effect on preventing fraud at LPDs in Mengwi District, Badung. The internal control system has a positive and significant effect on preventing fraud at the LPD in Mengwi District, Badung. Individual morality has a positive and significant effect on fraud prevention at LPD in Mengwi District, Badung.
Pengaruh Akuntansi Hijau, Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Lingkungan Terhadap Kinerja Keuangan
Authors: Sumariani Ni Made , Putra I Made Endra Lesmana , Pratiwi Ni Putu Trisna Windika
Published: August 2024

Penilaian yang menjelaskan status keuangan perusahaan disebut kinerja keuangan. Penilaian mempertimbangkan sejauh mana bisnis telah berhasil dalam mencapai tujuannya dengan memanfaatkan modal saat ini. Bisnis dapat menggunakan profitabilitas sebagai salah satu ukuran untuk mengevaluasi kesuksesan finansial mereka. Return on Assets (ROA), yang mengukur seberapa baik bisnis menggunakan modalnya untuk menghasilkan laba dan, akibatnya, berapa lama ia dapat bertahan dalam bisnis, adalah statistik yang disarankan. Tujuan dari penelitian ini adalah untuk melihat dampak kinerja lingkungan, akuntansi hijau, dan pengungkapan tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2019 dan 2022. Penelitian ini menggunakan 76 pengamatan yang dikumpulkan selama periode empat tahun dari 19 perusahaan. Strategi pengambilan sampel penelitian ini menggunakan pengambilan sampel yang disengaja, yaitu pemilihan sampel yang disengaja berdasarkan atribut yang relevan dengan tujuan penelitian. Data penelitian dikumpulkan menggunakan desain penelitian kuantitatif dari sumber sekunder seperti laporan keuangan dan karya lain yang diterbitkan. Metodologi analisis penelitian ini meliputi analisis deskriptif, analisis regresi linier berganda, uji koefisien determinasi, uji F, uji T, dan uji asumsi klasik. Temuan menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan (CSR) mengungguli akuntansi hijau, yang memiliki dampak negatif yang signifikan terhadap kinerja keuangan bisnis pertambangan yang dianalisis. Meskipun demikian, hasil penelitian ini tidak menunjukkan bahwa kinerja lingkungan memiliki dampak yang signifikan terhadap kinerja keuangan.
PENGARUH BIAYA OPERASIONAL, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH
Authors: Rozi Ainur , Bahri Syaiful
Published: August 2024

The study aims to analyze the effect of operating costs, production costs and sales on net profit. Net profit is the profit obtained from the amount of income deduction with tax withholding expenses. The research population is manufacturing entities in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange in 2019-2021. Non probability sampling technique with purposive sampling method with total data 57. Multiple regression analysis is a research data analysis technique. The results showed that operating costs negatively affect net income, meaning that high operating costs have an effect on reducing the value of net profit. Production costs do not affect net profit and sales have a positive effect on net income. Future research is expected to enlarge the scope of observations so that the results obtained are more general and applicable to many business sectors.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INDEKS LQ45 DI BEI PERIODE 2018-2022
Authors: Astika Binar , Astuti Diana Dwi , Haifa Haifa
Published: August 2024

The purpose of this study is to analyze the influence of asset structure, company size, profitability, business risk, and liquidity on capital structure, using companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) as the research objects. This research was conducted over five consecutive years, from 2018 to 2022, involving 16 companies selected through purposive sampling. The analysis method used is multiple linear regression. The results of the study indicate that, partially, asset structure, business risk, and liquidity significantly influence capital structure, while company size and profitability do not have a significant effect on capital structure. Simultaneously, asset structure, company size, profitability, business risk, and liquidity significantly influence capital structure.
RESOLVING THE CONFLICTS BETWEEN THE PHILIPPINES AND MALAYSIA: MEDIATION ON THE SABAH DISPUTE AND ITS IMPACT ON SOCIO-ECONOMIC COOPERATION (1986-1998)
Authors: Kadir Norizan
Published: August 2024

Territorial disputes frequently emerge in the wake of new nationstates asserting their sovereignty and expanding their influence. These claims often hinge on the nebulous grounds of historical entitlement and legal precedent. Sixteen years post-independence from the United States, the Philippines formally staked a claim to Sabah in 1962, a move initiated under President Diosdado Macapagal and escalated by the more assertive policies of President Ferdinand Marcos. The main objective of this article is to explore the degree to which socioeconomic cooperation has played a role in rejuvenating and bolstering the Philippines’ foreign relations with Malaysia amidst the Sabah dispute. This historical analysis utilises qualitative methodologies to scrutinise primary and secondary sources, encompassing official records and documents pertinent to the dispute over the Philippines’ claim to Sabah. Despite the long-standing and potentially destabilising territorial dispute over Sabah, the Philippines and Malaysia transitioned from confrontation to collaboration, leading to robust socio-economic ties and increased regional stability within ASEAN. The problem lies in understanding how this diplomatic shift occurred, the strategies employed by the administrations of Presidents Aquino and Ramos in redirecting the focus from territorial claims to mutual economic growth, and the implications of this shift for both the bilateral relationship and the broader ASEAN dynamics. The findings indicate that, in contrast to the approaches of Presidents Diosdado Macapagal and Ferdinand Marcos, Presidents Corazon Aquino and Fidel V. Ramos skilfully shifted the focus from the Sabah issue to fostering robust socio-economic collaboration. This pivot served as a critical turning point, establishing the foundation for a comprehensive, multi-layered cooperation that is free from the constraints of the Sabah dispute.
LOGISTICS ACTIVITIES AND LOGISTICS PERFORMANCE OF THAI EXPORTERS EXPORTING CUT ORCHID FLOWERS TO VIETNAM
Authors: Bualom Ornkapat , Fuggate Puwanart
Published: August 2024

The objectives of the study are to examine the logistics activities of hai cut flower orchid exporters to Vietnam and evaluate their logistics performance across nine logistical operations in three dimensions: cost, time, and reliability. Identifying issues in improving the logistics efficiency of exporters is the key to gaining a competitive edge in exporting. Thai orchid exporters to Vietnam were interviewed in Bangkok, Nakhon Pathom, and Samut Sakhon provinces, Thailand’s main orchid production regions, using semi- structured interviews with open-ended questions. Quantitative and logistics management data were collected using the Agricultural Logistics Performance Index (ALPI), which evaluated nine logistics activities in three dimensions. Qualitative data were obtained from conceptual framework inquiries. Inductive analysis was used to study qualitative data, whereas percentages and averages were used to analyse quantitative data. According to the report, exporters performed six logistics tasks but ignored demand forecasting. Furthermore, site selection, warehousing and storage, and reverse logistics were absent. Exporter logistics performance averaged 94.98, with purchasing and procurement performing best at 98.05. Transportation, with an average performance of 90.84, needed the most optimisation. Exporters had the highest logistical reliability at 99.14, followed by cost and time.
Physical activity and quality of life of breast cancer survivors: a
systematic review and meta-analysis
Authors: Ngo Anh Le Phuong , Vuong Nguyen Lam , Tran Kim Tu
Published: August 2024

Engaging in physical activity enhances the quality of life (QoL) for
individuals diagnosed with breast cancer. However, there is a limitation in
exiting studies with inconclusive data regarding the impact of various forms
of physical activity on different dimensions of QoL. To address this gap, we
undertook a systematic review and meta-analysis to evaluate the relationship
between different physical activity groups and aspects of QoL in breast
cancer survivors.

Our systematic search encompassed five databases, with data collected upto
January 2023. The studies identified were categorized into four intervention
groups based on the nature of physical activity (aerobic exercise,
muscle-strengthening exercise, combination exercise, and other exercises),
duration, frequency, and intensity of physical exercise. We employed
random-effects models to estimate the standardized mean differences in
health-related quality of life scores across these intervention categories
.

The 25 studies demonstrated positive associations between four groups of
physical activity and QoL in breast cancer survivors. Aerobic exercise,
muscle-strengthening exercise, combination exercise, and other types of
exercise improved QoL by 0.45 (95% CI: 0.28 to 0.61), 0.49 (95% CI: 0.12 to
0.87), 0.73 (95% CI: 0.21 to 1.25), and 0.58 (95% CI: 0.16 to 0.99),
respectively.

Engaging in various forms of physical activities can significantly improve
the QoL for breast cancer survivors by alleviating specific symptoms and
bolstering different aspects of overall wel-being. These findings
em-phasizes the importance of providing tailored exercise programs to breast
cancer patients as part of their treatment regiment to improve their QoL
both during and after treatment.
Kinetika Reaksi Pembentukan Kalium Sulfat dari Ekstrak Abu Janjang Kelapa Sawit dan Asam Sulfat
Authors: Andini Mierna Tri , Chempro Darwati , Dewati Retno
Published: August 2024

Abu janjang kelapa sawit mengandung banyak unsur kalium sehingga dapat dimanfaatkan untuk meningkatkan pertumbuhan dan produktivitas tanaman. Pada penelitian ini dilakukan pembentukan kalium sulfat (K2SO4) dengan mereaksikan kalium oksida (K2O) yang terdapat pada ekstrak abu janjang kelapa sawit dan asam sulfat (H2SO4). Tujuan dari penelitian ini adalah untuk mempelajari pengaruh suhu dan waktu terhadap kecepatan pembentukan kalium sulfat serta untuk menentukan orde reaksi dan konstanta kecepatan reaksi pembentukan kalium sulfat. Prosedur penelitian dimulai dengan mengekstrak abu janjang kelapa sawit dengan perbandingan abu 100gr/liter aquadest. Ekstrak abu kemudian direaksikan dengan asam sulfat (H2SO4), selanjutnya dititrasi dengan NaOH 0,5N. Variabel yang digunakan adalah waktu reaksi (40, 50, 60, 70, 80 menit) dan temperatur reaksi (50, 60, 70, 80, 90ºC). Hasil penelitian diperoleh kondisi terbaik dalam pembuatan kalium sulfat mengikuti reaksi orde II dan konversi (XA) 93,01%, pada tempetratur reaksi 90ºC dan waktu 80 menit. Harga konstanta laju reaksi (k) yang diperoleh sebesar k=1,5x10-9 e-5480/T