bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh investasi asing langsung terhadap emisi CO2 dan produk domestik bruto di Malta
Authors: Jufri Ali , Bahri
Published: December 2022

Foreign direct investment (FDI) is a flow traditionally associated with the transfer of knowledge, technology, and management practices, and systems from the multinational company's home country to the host country. The relationship between FDI, CO2 emissions and economic growth has been explored from many aspects, as described in previous studies. The purpose of this study was to determine the effect of foreign direct investment on CO2 emissions and gross domestic product in Malta. This research using quantitative methods and uses regression analysis. The sampling method used is purposive sampling, with available data criteria. This research data is taken from the World Bank website for the period 1970-2018. The variables in this study are foreign direct investment (FDI) as independent variables, and CO2 emissions (CO2) and gross domestic product (GDP) as dependent variables. The results of data analysis show that foreign direct investment has a significant positive effect on CO2 emissions and gross domestic product in Malta. Suggestions for further research are to examine other variables related to foreign direct investment, such as exports and political aspects.
Tinjauan Atas Aktivitas Harian Unit Teller Pada Pt Bank Negara Indonesia (Persero) Tbk. Kantor Cabang Utama Cibinong
Authors: Safitri Ayu Nur , Ariffin Muhammad , Rosa Edy Safni
Published: December 2022

Teller is a part of the organizational unit located in the front office, which provides banking services for customers and/or prospective customers. Tellers are tasked with serving various transactions that will be carried out by customers at the money counter by providing good, fast, and accurate service in accordance with teller service standards.

The purpose of this discussion is to find out the daily transaction activities of the teller unit, what obstacles occur at the teller caused by several factors including fatigue factors, internal factors, and external factors, as well as how to solve the teller problems. The review conducted by the author is at PT Bank Negara Indonesia (Persero) Tbk. Cibinong Main Branch Office.

The results of the discussion from this review indicate that the teller of PT Bank Negara Indonesia (Persero) Tbk. KCU Cibinong has carried out various daily teller transaction activities properly and in accordance with the Teller Service Standars with the obstacles experienced by tellers can be overcome with solutions carried out by tellers and all staff of PT Bank Negara Indonesia (Persero) Tbk. Main Branch Office Cibinong.

Keywords        : Teller, Teller Transactions, Teller service standard
Tinjauan Atas Laporan Program Dana Pensiun Berdasarkan PSAK 18 Pada PT Pos Indonesia.
Authors: Ahmad Finna Aulia , Pradipto Didit
Published: December 2022

Pada umumnya Dana Pensiun sendiri ialah iuran sukarela yang dibayarkan oleh pegawai atau peserta pada saat ia masih berstatus pekerja disuatu perusahaan. Dana pensiun pada hakikatnya adalah manfaat yang dirasakan secara anuitas oleh seorang pekerja setelah menyelesaikan masa kerjanya. Menurut PSAK No. 18 menyatakan bahwa Dana Pensiun merupakan suatu badan hukum yang berdiri sendiri dan terpisah dari pemberi kerja, yang berfungsi untuk mengelola dan menjalankan program pensiun sesuai dengan peraturan perundangan yang berlaku. Latar belakang ini pula yang menarik untuk dikaji terkait penerapan PSAK No.18 terhadap Program Dana Pensiun pada PT Pos Indonesia.

Tujuan penyusunan Tugas Akhir ini adalah untuk dapat mengetahui penyusunan Laporan Keuangan Dana Pensiun dengan tepat, dan untuk mengetahui Program Dana Pensiun yang diikuti oleh PT Pos Indonesia.

Hasil tinjauan ini menunjukan bahwa Dana Pensiun yang berada di PT Pos Indonesia sudah sesuai dengan PSAK No. 18. Hal ini dapat dilihat dengan Laporan Keuangan yang diungkapkan oleh Dapenpos selaku badan hukum terpisah dari PT Pos Indonesia sendiri.

 

Keywords : Dana Pensiun, Laporan Keuangan
Tinjauan Atas Produk Jasa Layanan Perbankan Melalui Kemitraan Agen 46 Pada PT Bank Negara Indonesia Kantor Cabang Cibinong
Authors: Zaenab Amalia , Supriadi Yoyon
Published: December 2022

Agen46 merupakan produk keagenan laku pandai milik PT Bank Negara Indonesia Tbk. Agen46 dibentuk pada tahun 2015 dengan konsep branchless banking sebagai upaya mendukung program pemerintah yaitu program Keuangan Inklusif. Berbagai produk jasa layanan perbankan dapat ditemukan pada Agen46 agar masyarakat mendapat akses untuk merasakan layanan perbankan tanpa harus datang ke kantor bank.

Maksud dan tujuan pembahasan ini yaitu: 1) Mengetahui apa saja produk jasa layanan perbankan yang ada pada Agen46, 2) Mengetahui keunggulan dari layanan dari Agen46, 3) Mengetahui manfaat dari keberadaan Agen46 bagi para nasabah, mitra agen, dan PT Bank Negara Indonesia 4) Mengetahui kendala yang ditemukan dari layanan perbankan melalui Agen46. 5) Mengetahui cara mengatasi kendala yang ditemukan  dalam pelayanan perbankan melalui Agen46.

Hasil pembahasan dalam tinjauan menunjukkan bahwa produk jasa layanan perbankan yang ada pada Agen46 sudah sesuai dengan peraturan OJK dan ketentuan yang ditetapkan oleh PT BNI. Dalam memberikan jasa layanan perbankan melalui Agen46 masih ditemukan beberapa kendala. Namun kendala-kendala yang ditemukan tersebut dapat diatasi atas kerja sama antara Agen46 dengan pihak BNI melalui perantara ABB. Sehingga, PT Bank Negara Indonesia dapat memberikan jasa layanan yang baik kepada masyarakat melalui perantara Agen46.

 

 

 

Kata Kunci: Produk jasa layanan, Agen46.
Evaluasi Pengelolaan Keuangan Sekolah Berdasarkan PSAK 45
Authors: Ginting Kristin Ninta , Nurjanah Yayuk
Published: December 2022

Evaluation is the process of describing, obtaining, and presenting useful information to formulate an alternative decision. Evaluation is part of the management system, namely planning, organization, implementation, monitoring and evaluation. Financial management is planning, controlling, organizing, controlling resources related to funds so that the goals of an organization can be achieved. Financial management is very important because without financial management, finances cannot run properly and smoothly. Statement of Financial Accounting Standards (PSAK) No. 45 on Financial Reporting of Non-Profit Organizations. Non-profit organizations are usually engaged in services by providing services to the community. The forms of service also vary from education, health to religion.

The objectives of this discussion are: (1) knowing financial management at Kosgoro High School, (2) knowing the financial reports at Kosgoro High School, Bogor City, (3) knowing whether the financial reports at Kosgoro High School Bogor City are in accordance with PSAK 45.

The results of this discussion indicate that the financial management at SMA Kosgoro is in accordance with PSAK 45 but has not been fully realized according to the recommendations of PSAK 45.

 

Keywords: Evaluation, financial management, PSAK 45
Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan Pada PT. Wijaya Karya Beton Tbk
Authors: Utari Rika , Syafina Laylan
Published: December 2022

Tujuan dari penelitian ini akan digunakan untuk menilai kinerja keuangan PT Wijaya Karya Beton Tbk. Metode penelitian deskriptif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Laporan keuangan empat tahun termasuk dalam sampel survei (2018-2021). Hasil dari penelitian ini didasarkan pada analisis rasio arus kas yang digunakan untuk mengevaluasi kinerja keuangan PT Wijaya Karya Beton Tbk. Dan entitas ini memiliki nilai total pengaruh yang minimum, terlihat jelas dalam dari beberapa rasio. Setiap tahun, jumlah dana yang tersisa menyusut. Beberapa rasio memiliki nilai negatif, sedangkan yang lain tidak.
Pengaruh Financial Distress, Profitabilitas dan Company Growth Terhadap Konservatisme Akuntansi
Authors: Sudradjat Sudradjat
Published: December 2022

This study aims to determine the effect of financial distress, profitability, and company growth on accounting conservatism. The researcher uses secondary data, namely the financial statements of manufacturing companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period. In this study, there are 27 samples used in processing research data which were selected using the purposive sampling method. The data analysis method used in this study is the multiple linear regression analysis methods. The findings showed that (1) financial distress and company growth had a significant negative effect on accounting conservatism. (2) The profitability had a significant positive effect on accounting conservatism. (3) Simultaneously financial distress, profitability, and company growth had an effect on accounting conservatism.
Determinasi Harga Saham Pada PT. Matahari Putra Prima, TBK.
Authors: Wahdaniyah Afdhatul , Muniarty Puji
Published: December 2022

The research objective is to analyze the effect of Return On Equity and Debt to Equity Ratio partially on stock prices at PT. Matahari Putra Prima Tbk, which is engaged in the retail sub-sector which has been listed since 1992. This type of associative research with a quantitative approach with research instruments in the form of a table list for (10) years from 2011 - 2020 in the form of financial statements consisting of balance sheets and profits make a loss. Methods of data collection with documentation and literature study, as well as the sampling used purposive sampling. Data analysis used classical assumption test, multiple linear regression, multiple coefficients, t test and f test. The sample used in this study was 10 with the period 2011-2020. The results showed that Return On Equity had a partially significant effect on stock prices and the Debt To Equity Ratio had no partially significant effect on stock prices. Then Return On Equity and Debt To Equity Ratio have a significant effect simultaneously on stock prices.
Pengaruh Kesadaran Pajak, Pemahaman Pajak, Pendapatan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kabupaten Magelang
Authors: Purwaningsih Nina , Iswanaji Chaidir , Bharata Riswa Wira
Published: December 2022

The purpose of this study is to determine the effect of Tax Awareness, Tax Understanding, Income, and Tax Sanctions on the Compliance of Individual Land and Building Taxpayers in the Magelang Regency. The research method used is quantitative. The data in this study used primary data obtained from the distribution of questionnaires using a Likert measurement scale. The sampling technique used was purposive sampling with the criteria of the object of research being the people in Magelang Regency as land and building taxpayers. The results of this study indicate that tax awareness has a positive and significant effect on land and building taxpayer compliance, tax understanding has no significant effect on land and building taxpayer compliance, income has a positive and significant effect on land and building taxpayer compliance, and tax sanctions have an effect on significant negative impact on compliance with land and building tax payers. Simultaneously, the variables of tax awareness, tax understanding, income, and tax sanctions have a significant effect on the compliance of individual land and building taxpayers in Magelang Regency.

 Keywords: Tax Awareness, Tax Understanding, Total Income, Tax Sanctions, and Compliance of Individual Land and Building Taxpayers
Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur
Authors: Dwiputri Nafisa Azzahra , Murni Yetty , Fujianti Lailah
Published: December 2022

This study aims to determine the effect of Profitability, Firm Size, Audit Quality and Financial Leverage on Income Smoothing. This research method using quantitative descriptive method. The data used is secondary data with population using Consumer Goods Industry Sector Manufacturing Companies listed on Indonesia Stock Exchange for the period 2016-2020. The Sample was determined using purposive sampling and obtained 13 company samples. The analytical technique used in this research is logistic regression analysis and processed using SPSS ver25. The results showed that financial leverage has a significant negative effect on the actions of income smoothing, while profitability, firm size and audit quality has no effect on income smoothing with an R square value of 17,8%.
Analisis Tingkat Kesehatan Bank dengan Metode RGEC
Authors: Rohimah Siti , Mahardhika Arya Samudra
Published: December 2022

This study aimed to determine the level of bank soundness with the RGEC method at PT. Bank Negara Indonesia (Persero), Tbk., and PT. Bank Syariah Indonesia, Tbk. The type of research used in this research is descriptive quantitative research. The type of data used is secondary data sourced from the analysis of the financial statements of PT. PT. Bank Negara Indonesia (Persero), Tbk., and PT. Bank Syariah Indonesia, Tbk. Based on the results of research on the health level of PT. Bank Negara Indonesia (Persero), Tbk., during the 2019-2020 period BNI bank was said to be healthy, and PT. Bank Rakyat Indonesia Syariah, Tbk shows that during the 2019 period, BSI banks were said to be less healthy because the NPL and LDR ratios were below the standard, namely 7% and 20%, respectively. In the period of 2020 PT. Bank Syariah Indonesia, Tbk has increased, namely the BRIS bank is said to be healthy.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
Authors: Kristanti Ika Neni
Published: December 2022

The purpose of this research was to determine the effect of corporate social responsibility on firm value with profitability as a moderating variable for manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 periods. The population used in this study are various industrial sub-sector manufacturing companies that have gone public that disclose CSR and are listed on the Indonesia Stock Exchange in 2019-2022, totaling 22 companies. The sampling technique used was the documentation purposive sampling method. The data used is secondary data and uses a data collection method, namely a documentation study by collecting secondary data published by the IDX. The analytical technique used is multiple data regression analysis with the help of SPSS 25 software application. The results show that: 1) Corporate Social Responsibility has a significant effect on firm value; 2) Profitability is able to moderate the effect of Corporate Social Responsibility on firm value.
Pengaruh Literasi Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Program Studi Akuntansi Di Universitas Cipasung Tasikmalaya
Authors: Ridwan Rizky , Lestari Dheri Febiyani , Rachmanda Yudi Setia , Nurlaila Fitri
Published: December 2022

This study aims to determine the effect of financial literacy on accounting students' personal financial management. Chen & Volpe, (1998) states that financial literacy is defined as the ability to manage finances so that life can be more prosperous in the future. In this case, it is not only knowledge about managing finances, but also the behavior of each individual student in increasing financial literacy. The sample of this research was 187 Accounting Students with data collection using a questionnaire. The results showed that financial literacy has an effect on personal financial management of accounting students with a significance value of t of 0.000 <0.05, which is significant or H0 is rejected, meaning that there is a significant relationship between financial literacy and personal financial management of accounting students. The results of the research correlations between the independent variable and the dependent variable R are known to be 0,697 this number shows the level of correlation or relationship between the two variables is at the interpretation of 0.50 - 07.0 with a strong correlation with a Coefficient of Determination of 48,6% and the rest are other variables that are not the focus of research This.
Keywords: Financial Literacy, Personal Financial Management.
Towards the History of Russian Poetical Narration: Prosaic Autocommentary in the Poems “The Speculations of the Soul” by P. Buslaev and “The Joyous Science’’ by M. Amelin
Authors:   А. М. Gorky Institute of World Literature of the Russian Academy of Sciences, Zuseva-Özkan Veronika B. ,   The Russian State University for the Humanities
Published: December 2022

The paper aims to compare the long poems by Petr Buslaev (“The Speculations of the Soul”, 1734) and Maksim Amelin (“The Joyous Science”, 1999). The author proves the genetic relatedness between two poems and specifically focuses on the phenomenon of the prosaic stanza-by-stanza auto-commentary on the margins of the poetical text, which is extremely rare and unequivocally reveals the association between Amelin’s and Buslaev’s works. The author also dwells on the narrative subject (i. e. the subject of speech and consciousness) — both in the main poetical text and the prosaic auto-commentary of the poems — revealing the similarities and differences between the two literary works belonging to different epochs of poetics: traditionalist (or eidetic) and the non-classical phase of the poetics of the artistic modality. The analysis moves on with less detail onto all structural levels of both poems; the author establishes that Amelin, on the one hand, reproduces poetical principles of the 18th century in general and those of the poetical narration of the period in particular, and, on the other hand, he transforms them in accordance with the spirit of new poetics. While borrowing the most prominent feature of the late-Baroque poem by Buslaev — the auto-commentary on the margins of the poetical text, Amelin copies its outer appearance at the same time reorienting it and turning the device of the “learned poetry” that seek to explain to the reader all the obscure elements of the text and propose the only right interpretation of the poetical text into the literary game creating the meaningful clash of styles, epochs, and worldviews.
Pragmatics of the Ball in Russia in a Diachronic Aspect: from Origins to Modernity
Authors:   A. N. Kosygin Russian State University (Technologies. Design. Art), Usanova Natalia S. , Arkhipova Marina L. ,   A. N. Kosygin Russian State University (Technologies. Design. Art)
Published: December 2022

The paper aims to explore the ballroom culture, namely the Russian ball as an example of a social phenomenon. The study applies a comprehensive approach to the dance evening (ball) and systematizes the changes in its functions throughout the entire period of its development. The authors note that the dynamics of changes may be traced from the moment the ball assemblies of the 18th century were introduced until the end of its active development at the beginning of the 20th century. The case study draws upon literary works, available documentary and archival materials, displaying specifics of the Russian ball. The authors of the research highlight the complexity, variability and inconsistency of the ball`s structure and come to conclusions about the great importance of the Russian ball for the life of the Russian society of the period under study, changes in etiquette as manifestations of historical stages and turning points in the development of society. The paper dwells upon describing the relationship, interaction and place of the participants in the dance evening. At the end of the article, the potential possibilities of using the traditions of the Russian ball in relation to the modern society of Russia are evaluated.
Enlightening Significance of Landscape Architecture in Russia: Sacred Symbolism and Educational Environment
Authors:   The Kola Science Center Russian of the Academy of Sciences, Zhirov Vladimir K. , Mitina Elena G. ,   Murmansk Arctic State University, Ishchenko Anastasia V. ,   The Kola Science Center Russian of the Academy of Sciences
Published: December 2022

The main milestones in the evolution of relationship between man and nature are reflected in social functions of landscape architecture through different periods of its historical development. It is largely associated with gardens and parks educational activity, which harmonious combination of ancient sacred and modern educational symbolism distinguishes them from other architectural forms. The present study discusses the historical development of Russian landscape architecture, considered in the context of the relationship of sacred and educational functions. The authors examine formation process of the educational role of Russian landscape architecture from the Ancient World to modern times: at the stages of its implementation through the ancient Slavs sacred buildings, monastic and apothecary gardens creation, the development of a system of botanical gardens and ecological parks. The analysis of the evolution of these relations allows us to conclude that the sacred and educational functions of Russian landscape art, having begun earlier than others, are not only developing to the present days, but also having a close relationship precisely in the discourse of the enlightenment at all stages.
Concept of Military Asset Management System in Indonesian Armed Forces
Authors: Azhar Zairullah Azhar , Sri Setiani Wahyu , Ramadhani Runtu Khevinadya , Yogaswara Y. H.
Published: December 2022

The Internet of Things (IoT) is a very fast-growing technology and has a huge impact on our daily life, including military performance. In the military, IoT known as the Internet of Military Things (IoMT) or Internet of Battlefield Things (IoBT) has the function create network communication to increase readiness in the military and can apply to all aspects of military asset management and uses the interconnection, real-time, and intelligent innovation of the IoT technology to build a military asset management system. The research purpose is to analyze the Military Asset Management System (MAMs) in Indonesian National Armed Forces. The research applies a qualitative research methodology. The literature review method and the interviews were used to obtain data and analyze to describe or explain the phenomenon of problems with the Maintenance, Repair, and Overhaul (MRO) and Military Asset Management system (MAMs) in supporting the operation of the Alutsista Indonesian National Armed Forces. The research result shows that the integration of asset management in the Indonesian National Armed Forces is still not centralized, which it means needs more time to collect material asset data and of course, will impact the readiness of the military. In this case, Complex Aerial Mission Simulation (CAMS) can be a reference for Indonesian National Armed Forces to develop a Military Asset Management System (MAMs).
PENGARUH PENERAPAN MODEL MATEMATIKA REALISTIK TERHADAP HASIL BELAJAR MATEMATIKA SISWA SD DITINJAU DARI MOTIVASI BERPRESTASI
Authors: Astriani Dewi Yulvi , Ariawan I Putu Wisna , Arnawa Nengah
Published: December 2022

Penelitian ini dilaksanakan berdasarkan permasalahan pada hasil belajar matematika siswa yang rendah karena model pembelajaran yang dilaksanakan kurang tepat. Tujuan penelitian ini adalah untuk mengetahui pengaruh model matematika realistik terhadap hasil belajar matematika siswa dengan mempertimbangkan motivasi berprestasi siswa. Metode yang digunakan dalam penelitian ini adalah eksperimen post test only control group design, dengan penentuan sampel menggunakan tekhnik pengambilan sampel secara acak pada siswa kelas V SD Gugus III Arjuna. Jumlah sampel sebanyak 76 siswa yang terdiri dari 38 siswa sebagai kelompok eksperimen dan 38 siswa sebagai kelompok kontrol. Instrumen penelitian menggunakan tes motivasi berprestasi yang berbentuk kuesioner sebanyak 30 soal untuk mengukur tinggi rendahnya motivasi berprestasi pada diri siswa, dan  tes hasil belajar matematika berbentuk tes pilihan ganda sebanyak 30 soal yang digunakan untuk mengukur hasil belajar siswa. Analisis data menggunakan analisis anava dua jalur dan selanjutnya diuji dengan uji tukey. Semua pengujian dilakukan pada taraf signifikansi 0,05. Hasil penelitian menunjukkan bahwa (1) terdapat perbedaan yang signifikan pada hasil belajar matematika antara siswa yang mengikuti model matematika realistik dengan siswa yang mengikuti model konvensional (Fhitung > Ftabel atau 10,138 > 3,13); (2) terdapat pengaruh interaksi antara model pembelajaran dan motivasi berprestasi terhadap hasil belajar matematika (Fhitung > Ftabel atau 82,052 > 2,96); (3) pada siswa yang memiliki motivasi berprestasi tinggi, hasil belajar matematika siswa yang mengikuti model pembelajaran matematika realistik lebih baik daripada siswa yang mengikuti model konvensional (Qhitung > Qtabel atau 8,205 > 2,96); dan (4) tidak terdapat perbedaan yang signifikan antara hasil belajar matematika siswa yang memiliki motivasi berprestasi rendah ketika mereka diberikan perlakuan menggunakan model matematika realistik dan model konvensional (Qhitung < Qtabel atau 1,837 < 2,96).
HUBUNGAN SIKAP ILMIAH DAN KEMANDIRIAN BELAJAR DENGAN HASIL BELAJAR IPA SISWA SD
Authors: Suwintara I Putu , Astawan I Gede , Adnyana I Ketut Suar
Published: December 2022

Penelitian ini bertujuan untuk mengetahui adanya hubungan sikap ilmiah dan kemandirian belajar dengan hasil belajar IPA siswa kelas V SD Gugus II Kecamatan Jembrana. Terdapat tiga variabel pada penelitian ini yaitu, sikap ilmiah dan kemandirian belajar sebagai variable bebas, serta hasil belajar IPA sebagai variable terikat, dengan dengan jenis penelitian expost facto. Analisis data yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial regresi sederhana dan regresi berganda. Jumlah populasi dalam penelitian ini sebanyak 290 orang dan diperoleh sampel dengan teknik simple random sampling sejumlah 158 orang.  Hasil analisis menunjukkan bahwa: 1) terdapat hubungan positif yang signifikan antara sikap ilmiah dengan hasil belajar IPA. Dengan memperoleh hasil belajar yang tinggi maka siswa juga harus mampu meningkatkan sikap ilmiah dalam diri; (2) terdapat hubungan positif yang signifikan antara kemandirian belajar dengan hasil belajar IPA. Kemandirian tumbuh dan berkembang sejalan dengan perkembangan siswa, sehingga diasumsikan bahwa kemandirian belajar sangat erat kaitannya dengan hasil belajar siswa; (3) secara bersama-sama terdapat hubungan positif yang signifikan sikap ilmiah dan kemandirian belajar dengan hasil belajar IPA. Untuk memeroleh hasil belajar IPA yang baik tentunya seorang siswa harus belajar dengan maksimal serta meningkatkan sikap ilmiah dan kemandirian belajar. Dengan demikian dapat disimpulkan bahwa terdapat hubungan yang signifikan sikap ilmiah dan kemandirian belajar dengan hasil belajar IPA siswa kelas V SD Gugus II Kecamatan Jembrana.
PENGEMBANGAN INSTRUMEN PENILAIAN KETERAMPILAN BERPIKIR KRITIS DAN BERPIKIR KREATIF BERBASIS GOOGLE FORM
Authors: Adhitya Agung , Astawan I Gede , Adi I Nyoman Rasmen
Published: December 2022

Tujuan penelitian ini adalah untuk menganalisis kelayakan pengembangan instrumen penilaian keterampilan berpikir kritis dan berpikir kreatif berbasis  google form tema organ gerak hewan dan manusia siswa kelas V. Penelitian ini dilaksanakan pada Gugus II Untung Surapati dengan jumlah populasi 207 siswa dan sampel yang digunakan sebanyak 64 siswa. Instrumen ini menggunakan langkah penelitian dan pengembangan yaitu: a) menyusun spesifikasi tes, b) menulis tes, c) menelaah tes, d) melakukan ujicoba tes, e) menganalisis butir tes, f) memperbaiki tes, g) melaksanakan tes, dan h) menafsirkan. Hasil penelitian menunjukkan bahwa validitas instrumen penilaian keterampilan berpikir kritis berbasis google form tema organ gerak hewan dan manusia siswa kelas V diperoleh yakni 20 soal yang valid, hasil uji reliabilitas berada pada katagori sangat tinggi, tingkat kesukaran berada pada kriteria sedang, daya pembeda berada pada kategori baik serta pada uji pengecoh semua diterima. Hal ini menunjukkan bahwa instrumen penilaian keterampilan berpikir kritis layak digunakan. Validitas instrumen penilaian keterampilan berpikir kreatif berbasis google form tema organ gerak hewan dan manusia siswa kelas V diperoleh yakni 10 soal yang valid, hasil uji reliabilitas berada pada katagori  tinggi, tingkat kesukaran berada pada kriteria sedang, serta  daya pembeda berada pada kategori baik. Hal ini menunjukkan bahwa instrumen penilaian keterampilan berpikir kreatif layak digunakan.
POSISI PENDIDIK DAN TENAGA KEPENDIDIKAN DALAM RUU SISTEM PENDIDIKAN NASIONAL DALAM PERSPEKTIF KEPENDIDIKAN DAN PENDIDIKAN IPA
Authors: Yustiana Yusi Riksa , Suhendar Suhendar , Hodijah Siti Romlah Noer , Amelia Trisna , Prasetyaningsih Prasetyaningsih , Supriyadi Supriyadi , Hidayat Febrian Andi
Published: December 2022

Analisis RUU SISDIKNAS Tahun 2022 ini bertujuan untuk menggambarkan beberapa sudut pandang terkait kesesuaian RUU yang direncanakan dengan konteks Pendidikan terkhusus pendidikan IPA pada RUU Sisdiknas Tahun 2022 Bab XIV Tentang Pendidik dan Kependidikan. Kegiatan analisis ini didasarkan pada adanya pro dan kontra terhadap RUU Sisdiknas Tahun 2022 yang telah direncanakan oleh pemerintah dalam hal ini Kemendikbudristek. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Instrumen yang digunakan dalam penelitian ini adalah lembar telaah dokumen. Data dianalisis menggunakan analisis kualitatif deskripti dengan menggunakan tahapan reduksi, penyajian dan penarikan kesimpulan. hasil penelitian menunjukkan beberapa isi dalam rancangan ini perlu untuk direvisi agar dihasilkan peraturan perundang-undangan yang lebih efisien dan fleksibel tanpa harus mengurangi substansi dan keberpihakan terhadap pendidik dan tenaga kependidikan.
INISIASI PEMBINAAN INDUSTRI KECIL DAN MENENGAH MELALUI METODE DABETULKA DI KABUPATEN SANGGAU DALAM PERSPEKTIF WHOLE OF GOVERMENT
Authors: Supriyanto Eko
Published: December 2022

Industri Kecil dan Menengah (IKM) sebagai subsektor dari usaha kecil dan menengah merupakan salah satu solusi bagi pemerintah dalam menyediakan lapangan kerja dan lapangan usaha bagi masyarakat. Upaya pembinaan subsektor ini ternyata melibatkan banyak pihak terkait sehingga memerlukan upaya yang terpadu guna memberikan kemudahan bagi pelaku IKM dan menjamin keberlangsungan serta perkembangan usahanya. Dalam rangka memberikan pelayanan yang terpadu dalam pembinaan IKM, Pemerintah Kabupaten Sanggau melalui Dinas Perindustrian dan Perdagangan menginisiasi suatu metode pembinaan yang dimulai dari pendampingan dalam pembentukan usaha IKM, pendampingan penyusunan proposal, penyediaan kartu IKM (IKMers Card) bagi IKM yang telah terdaftar dan pembangunan gerai IKM (Metode DABETULKA). Berkenaan dengan pendekatan Whole of Government (WoG) dalam pelayanan publik, penulis melakukan pengkajian kesesuaian antara desain metode DABETULKA dengan prinsip-prinsip WoG tersebut. Melalui pengkajian terhadap faktor-faktor pemungkin (enabler) WoG, dapat disimpulkan bahwa penerapan metode DABETULKA merupakan salah satu bentuk implementasi pendekatan WoG dalam pelayanan publik, khususnya dalam pembinaan IKM, meskipun masih diperlukan beberapa penyempurnaan agar berjalannya proses dan ketercapaian tujuan dapat benar-benar sesuai dengan prinsip-prinsip WoG.
ANALISIS MANAJEMEN KONFLIK PADA TEKNISI DI LINGKUNGAN POLITEKNIK NEGERI PONTIANAK
Authors: Desanti Novi , Sutrisno Edy , Nurfitrah Lubis Laila
Published: December 2022

Konflik merupakan hal yang lumrah terjadi dikarenakan manusia adalah makhluk sosial dimana akan selalu berinteraksi antara sesama bahkan didalam suatu organisasi. Konflik tidak dapat dihindari namun dapat dikelola dengan manajemen konflik yang tepat. Permasalahan yang akan diteliti dalam penelitian adalah terkait konflik yang terjadi pada teknisi dalam lingkungan Politeknik Negeri Pontianak (POLNEP) yang dipicu oleh berbagai macam faktor. Penelitian ini bertujuan untuk mengetahui jenis-jenis konflik, faktor yang melatarbelakangi konflik, dampak yang ditimbulkan oleh konflik dan strategi penyelesaian/penanganan konflik pada teknisi POLNEP. Penelitian ini dilakukan untuk mengantisipasi dampak dari konflik yang muncul dan dapat menghambat tujuan organisasi. Penelitian ini menggunakan metode penelitian pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian ini adalah terdapat konflik yang timbul dari dalam individu itu sendiri serta konflik diantara individu pada organisasi. Latar belakang dari terjadinya konflik adalah adanya kepribadian yang berbeda antar anggota organisasi, perbedaan pendapat, tumpang tindih beban kerja/kelebihan beban kerja, komunikasi yang tidak memadai, kebijakan, standar, pedoman atau aturan yang tidak jelas, serta tidak terpenuhinya harapan-harapan dari para teknisi. Dampak dari munculnya konflik yaitu rasa ketidaknyamanan, kerenggangan dan kinerja yang menurun. Adapun strategi yang dilakukan untuk penyelesaian konflik yang terjadi dengan menggunakan gaya compromising. Disarankan agar mencari solusi dari konflik agar tidak memberikan dampak berkepenjangan dan dapat mempengaruhi hubungan komunikasi diantara para teknisi. Selain itu, melakukan kombinasi pada gaya strategi penyelesaian konflik.
TD 2735 - Avaliação econômica de experiências nacionais e internacionais de subsídios cruzados no setor de transportes terrestres
Authors: Sousa Rennaly Patricio , Silva Filho Edison Benedito da
Published: December 2022

Este estudo busca, de forma preliminar, avaliar as experiências nacionais e internacionais no uso de subsídios cruzados aplicados a concessões de infraestrutura de transportes com menor comprometimento do orçamento público. Analisam-se alternativas aos modelos de concessão adotados, tais como o uso de fundos públicos, a concessão por meio de blocos de projetos (conhecidos popularmente como “filé com osso”) e o sistema de câmaras de compensação, visando identificar as especificidades, vantagens e desvantagens dos modelos desenvolvidos por cada um dos casos em análise. Conclui-se que o aperfeiçoamento e fortalecimento do marco institucional brasileiro no que concerne à gestão fiscal é imprescindível para assegurar o sucesso de modelos de concessões envolvendo subsídio cruzado com emprego de recursos públicos.
TD 2805 - Exame comparativo das estratégias nacionais de inteligência artificial de Argentina, Brasil, Chile, Colômbia e Coreia do Sul : consistência do diagnóstico dos problemas-chave identificados
Authors: Chiarini Tulio , Silveira Sérgio Amadeu da
Published: December 2022

Diante da importância atribuída à inteligência artificial (IA) e devido ao seu caráter transversal e pervasivo, muitos governos têm elaborado estratégias nacionais de IA, em um movimento de competição tecnológica. Até o momento, 56 países, além da União Europeia (UE), possuem documentos mais ou menos sistematizados, os quais foram mapeados pelo Observatório de Políticas de IA da Organização para a Cooperação e o Desenvolvimento Econômico (OCDE). Embora existam estudos que proponham análises destas estratégias sob diferentes perspectivas e metodologias, há ainda espaço para debatê-las a partir de outros pontos de vista, sobretudo com base na consistência do diagnóstico dos problemas-chave identificados em cada um dos documentos. Os países examinados neste Texto para Discussão são Argentina, Brasil, Colômbia, Chile e Coreia do Sul. As estratégias do grupo sul-americano e da Coreia do Sul não estão isentas de lacunas em relação ao diagnóstico dos problemas-chave: na maioria das vezes, as estratégias apresentaram diagnósticos baseados em evidências insuficientes e pouco consistentes, usando com frequência indicadores inadequados e até mesmo insatisfatórios para subsidiá-los. As análises qualitativas apresentadas trazem uma contribuição dupla para os debates sobre estratégias nacionais de IA. Em primeiro lugar, elas dão luz ao Estado como ator central em um campo dominado por arranjos de governança privada, revelando a possibilidade das interações híbridas em formação. Em segundo lugar, elas capturam a variedade de abordagens adotadas pelos governos para responder aos desafios da IA, embora as estratégias de Argentina, Brasil, Chile e Colômbia estejam atreladas ao movimento global puxado por outros países.
TD 2816 - Efeitos da remoção de tarifas e barreiras não tarifárias na cadeia produtiva do leite em pó no Brasil
Authors: Mendes Krisley
Published: December 2022

O leite é um dos poucos produtos agrícolas em que o Brasil não é competitivo. O mercado interno é atendido pela produção nacional e por importações provenientes principalmente da Argentina e do Uruguai. O Acordo de Associação Birregional (AAB) Mercosul-União Europeia prevê a eliminação de tarifas e a compatibilização de medidas não tarifárias (MNTs) entre as partes. Dado que a União Europeia é uma das regiões mais competitivas no mercado mundial de leite em pó, este estudo analisa os efeitos do acordo sobre os elos dessa cadeia produtiva no mercado brasileiro. Para isso, é estruturado um modelo de elasticidade de substituição constante (ESC), aninhado, multissetorial e verticalmente integrado que incorpora incerteza nas estimativas das elasticidades de Armington através de simulações de Monte Carlo, como em Hallren e Opanasets (2018). O modelo permite projetar o efeito preço (Armington) e o efeito preferência, na participação do Brasil, do Mercosul e da União Europeia, nos diferentes elos da cadeia. A análise é feita em três cenários: remoção de tarifas, de MNTs, e de tarifas e MNTs concomitantemente. Os resultados mostram que a eliminação da tarifa faria o Brasil perder 6,7 pontos percentuais (p.p.) de sua atual participação no mercado nacional, o Mercosul perderia 1 p.p. e a União Europeia passaria a participar com 8,2%. O elo agrícola nacional perderia 1,42% da demanda proveniente dos laticínios brasileiros. No cenário em que apenas as MNTs são removidas, a participação brasileira se reduz em 51,16 p.p., na estimativa mais conservadora. Essa medida favoreceria o Mercosul, que aumentaria sua participação em 49,42 p.p., enquanto a União Europeia participaria com 2,23%. A remoção concomitante de tarifas e MNTs faria o Brasil perder 71,7 p.p. no mercado interno, na hipótese mais conservadora. Isso significaria reduzir a produção em 475 mil toneladas de leite em pó. O elo agrícola nesse cenário perderia 15% da demanda atual dos laticínios. A perda ocorre beneficiando a União Europeia, que participaria do mercado nacional com uma fatia de 58,75%. O Mercosul acrescentaria 13,41 p.p. em sua atual participação no mercado brasileiro.
Analysis Is The Relationship Of Leader Member Exchange (LMX) Towards Employee Performance Medited By The Employee Commitment
Authors: SHANTY Dewi , TRIYANI Triyani , SADIKIN Muhammad , ANGGIANI Sarfilianty
Published: December 2022

Indonesia is an archipelagic country with a long history as a maritime country. In the past, the maritime archipelago had many kingdoms, such as Sriwijaya, Majapahit, and the kingdoms in Maluku had once held a vital route for world trade through the sale of spices. Merchants from Gujarat and China took herbs and spices from the Maluku Islands and then sent them via merchant ships to China, the Arabian Peninsula, Europe, and Madagascar. Maritime leadership can be defined as the ability of maritime leaders to influence, motivate, and enable others to contribute to the effectiveness and success of maritime organizations. Leader-Member Exchange (LMX) can be a way to promote better leader-follower relationships and, ultimately, improve performance in public sector organizations. Social Exchange Theory (SET) argues that employees can improve performance with high-quality LMX. The purpose of this study was to examine the effect of LMX on organizational commitment and employee performance and to determine the impact of LMX on employee performance by mediating organizational commitment variables. The results prove that LMX affects organizational commitment; LMX has a beneficial effect on employee performance; organizational commitment is significantly positive. Effective LMX is beneficial for employee performance with organizational commitment as a mediating variable
The Role Of Small And Medium Micro Enterprises (Msmes) In Economic Development In Bandar Lampung
Authors: HAYATI Suci , FATARIB Husnul
Published: December 2022

Micro, small and medium enterprises occupy a strategic position to accelerate structural changes to improve the standard of living of many people and are a place for joint business activities for producers and consumers. The Indonesian economy will have a strong foundation if MSMEs become the main productive and competitive actors in the national economy. The importance of the role of MSMEs, the purpose of this study is to determine the role of MSMEs and the problems faced by MSME business actors in economic development. This type of research is a case study research with a qualitative approach. Respondents in this study were SMEs in Bandar Lampung. Data sources are obtained through primary and secondary data with data collection techniques using interviews, observations and documents. The data analysis technique uses research data processing by listening, selecting data, analyzing data, analyzing data and concluding results. The results of this study are that the role of MSMEs is expected to expand the provision of employment opportunities, make a significant contribution to economic growth, and evenly increase incomes, as well as increase the competitiveness and resilience of the national economy. MSMEs face declining sales/demand, difficulty and high cost of raw materials, and hampered operational distribution, capitalization, and production. This study suggests that micro and small businesses are expected to adapt to current technology to increase product competitiveness and optimize the potential of financial institutions that can be an alternative source of funds for rural MSMEs.
Restorative Justice As A Reason For Termination Of Investigations On Criminal Acts Of Hurt Or Destruction In The Electronic Information And Transaction Law
Authors: SU'UDI Su'udi
Published: December 2022

The implementation of restorative justice in the criminal justice system should be carried out comprehensively, considering criminal decisions have only been retaliation and condolences so far. Only sad decisions ultimately lead to overcapacity in correctional institutions. As in the case of defamation, initially, this defamation was only regulated in Article 310 of the Criminal Code (KUHP), which in essence, contains the prohibition against attacking honor, slandering, and defaming someone in written form. And pictures. However, over time, defamation regulation is also regulated in Law Number 19 of 2016 concerning Information and electronic transactions, commonly known as the ITE Law. Furthermore, Circular Letter (SE) No. SE/2/11/2021 concerning Ethical Cultural Awareness to Create a Clean, Healthy, and Productive Digital Space for Indonesia. The statement in the SE stated that the National Police has the principle that criminal law is a last resort (ultimum remidium) and always prioritizes and seeks restorative justice in existing cases, including termination of investigations. The type of research used in this research is normative juridical research, this type of research is research that refers to legal norms and rules in its study. The results of this study are to understand the restorative justice arrangement as a reason for stopping the investigation and the role of the investigator in carrying out mediation in defamation cases regulated in the ITE Law.
The Effect Of Sustainability Reporting Practices On The Quality Of CSR Disclosures In Banking In Indonesia
Authors: SARASWATI Wiwik , SUKOHARSONO Eko Ganis , SARASWATI Erwin , PRASTIWI Arum
Published: December 2022

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study used as many as 383 samples of banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2021. This study seeks to investigate the use of three CSR reporting practices: stand-alone reports, assurance, and reporting guidelines. The study results show that banking companies have carried out CSR reporting properly and following the Global Reporting Initiative (GRI) standards but have not fully used assurance services to assess the quality of report disclosures. Banking companies in preparing CSR reports do not present the quality of information properly, so the implementation of sustainability reporting practices has not met the criteria. Banking companies meet the obligation to disclose CSR reports to improve performance. GRI disclosures are more likely to be balanced and have comparative capabilities. The results of this study support the increasing use of CSR reporting practices as a useful tool to improve the quality of CSR reporting in Indonesia.
Determinants of consumers’ purchase intentions of electronic vehicles
Authors: DILOTSOTLHE Nombulelo
Published: December 2022

Electric vehicles are being introduced as a sustainable innovative solution, aimed at eliminating the negative environmental effects by having the ability to reduce carbon emissions, air pollution and fossil fuel dependency. It is therefore important for management, marketers and government to find innovative ways to promote and increase the adoption rate of these vehicles. This paper aims to make use of the theory of consumption values to predict the purchase intention for plug-in hybrid electric vehicles (PHEVs) in Gauteng, South Africa. Using structured questionnaire and convenience sampling, data was collected from 286 respondents. Online data collection was used due to the Coronavirus pandemic restrictions, which limited the researchers’ abilities to explain items in the questionnaire. A partial least squares structural equation modelling was performed to test the proposed hypotheses. Results indicate that functional, social, emotional and conditional values are positively related to customers’ purchase intention of PHEVs, while the epistemic value is not positively related. This study will provide useful information to electric vehicle manufacturers, car dealerships, marketing managers and the government in developing strategies aimed at encouraging the adoption of PHEVs.
The Influence of Environmental Conditions and Entrepreneurial Orientation on Coffee Shop Performance Mediated by Innovation in Post Covid 19 Pandemic (Study on Business Coffee shop in Greater Malang, Indonesia)
Authors: FACHROZIE Septiawan Vergian , ROFIATY Rofiaty , JUMAHIR Achmad Helmy
Published: December 2022

Environment and entrepreneurial orientation affect company performance. Innovation as a mediator of environmental condition and entrepreneurial approach on coffee shop performance. This quantitative research is explanatory. This study uses PLS for analysis. This finding company's performance after the Covid 19 epidemic based on environmental factors and entrepreneurial orientation. From November 2021 to April 2022, it was held at Malang Regency (Malang Districts, Malang City, and Batu City). This study includes the coffee business owner and investor making strategic decisions. This study analyzed 224 coffee shops in Malang that fulfilled the criteria. In other words the higher uncertainty on environmental condition (external factor) and entrepreneurial oriantation (internal factors) it trigger the high value of innovation in coffee shop. Innovation increased coffee shop performance. This means environmental conditions and entrepreneurial orientation influence innovation and coffee shop performance. Entrepreneurial orientation through innovation (mediator) affects coffee shop performance. The more environmental and entrepreneurial orientation affect innovation, the better the coffee shop's performance, especially post covid-19. Environmental factors and entrepreneurial orientation influence innovation, according to this study. Environmental conditions, entrepreneurial orientation, and innovation influence coffee shop performance both directly and indirectly. This study is one of the few example studies that exemine environmental condition, entrepreneurial orientation, innovation impact on company performance also the phenomena post covid 19 effect on coffee shop which is this phenomena include in this studies.