bluuebunny/crossref_metadata_2025 huggingface dataset:
JUMPA Vol. 7 No. 1 Februari 2020 Peran Ewom Sebagai Pendorong Penciptaan Value Co-Creation Dan Implikasinya Pada Purchase Intention
Authors: STIE Indonesia Banking School Fajrian Angelo , STIE Indonesia Banking School Santi Rimadias , STIE Indonesia Banking School Bani Saad
Published: August 2022

Tujuan dari penelitian ini adalah untuk mengetahui peran Electronic Word of Mouth (EWOM) pada Value Co-Creation (VCC) dan implikasinya terhadap Niat Beli Game Red Dead Redemption 2. Data dikumpulkan dengan menggunakan kuesioner terstruktur dari 132 Pengguna Youtube yang menonton game Channel Rockstar dan membuka halaman video tentang game Red Dead Redemption 2. Data dianalisis melalui Structural Equation Modeling. Analisis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM). Makalah ini menemukan bahwa EWOM berpengaruh signifikan terhadap Value Co-Creation pada Game Red Dead Redemption 2. Value Co-Creation berpengaruh signifikan terhadap Purchase Intension pada Game Red Dead Redemption 2. Sedangkan EWOM tidak mempengaruhi Purchase Intention pada Game Red Dead Redemption 2.
JUMPA Vol. 7 No. 2 Juni 2020 Analisis Pengaruh Kepemimpinan Transformasional dan Kepemimpinan Melayani Terhadap Kepuasan Kerja Dan Impilkasinya Pada Komitmen Organisasi
Authors: Institut Teknologi dan Bisnis Kalbil Sukmayadi , Universitas Esa Unggul Ferryal Abadi
Published: August 2022

Tujuan penelitian ini pengetahui pengaruh kepemimpinan transformasional dan kepemimpinan melayani terhadap kepuasa kerja berdampak pada komitmen organisasi .Banyak hal yang menyebabkan kepuasan karyawan menjadi meningkat, salah satunya adalah model kepemimpinan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Penelitian ini di lakukan di salah satu perusahaan otomotif tersebesar di Indonesia. Populasi objek penelitian ini berjumlah 100 responden. sampel sebanyak80 responden. Hasil penelitian ini menunjukkan bahwa variabel kepemimpinan transformasional dan kepemimpinan melayani memiliki pengaruh signifikan terhadap kepuasan kerja. Hasil analisis data yangdilakukan kepemimpinan tranformasional, kepemimpinan melayani serta kepuasan kerja secara bersamasama memiliki pengaruh signifikan secara langsung dan tidak langsung terhadap komitmen organisasi.
JUMPA Vol. 7 No. 2 Juni 2020 Analisis Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Implikasinya Terhadap Manajemen Laba
Authors: Universitas Pamulang Ahmad Fauzi
Published: August 2022

Penelitian ini bertujuan untuk menguji pengaruh Komposisi Dewan Komisaris Independen, Ukuran Dewan Komisaris, Komite Audit, Bonus Plan terhadap Manajemen Laba dengan Kinerja Keuangan sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode2015-2018. Populasi dalam penelitian ini sebanyak 43 perusahaan. Teknik sampel yang digunakan adalahPurposive Sampling dan jumlah sampel 14 perusahaan. Model yang digunakan dalam penelitian ini adalah regresi panel menggunakan aplikasi Eviews 9.0. Hasil penelitian menunjukan bahwa secara parsialUkuran Dewan Komisaris, dan Komite Audit berpengaruh positif signifikan terhadap Kinerja Keuangan,sementara Komposisi Dewan Komisaris Independen, dan Bonus Plan tidak berpengaruh terhadap KinerjaKeuangan, namun secara bersama-sama keempat variable tersebut berpengaruh positif signifikan terhadap Kinerja Keuangan. Berdasarkan implikasi gabungan/menyeluruh Pengaruh Langsung (PL) maupun pengaruh tidak langsung (PTL) dapat diketahui bahwa Komposisi Dewan Komisaris Independen memiliki pengaruh langsung yang paling dominan terhadap manajemen laba dibanding komite audit. Namun secara parsial variable Bonus plan berpengaruh negative terhadap manajemen laba dan Kinerja keuangan berpengaruh positif terhadap manajemen laba, sementara komposisi dewan komisaris independen, ukuran dewan komisaris dan komite audit tidak berpengaruh terhadap manajemen laba.
JUMPA Vol. 7 No. 2 Juni 2020 Analisis Pengaruh Spesifik Bank Dan Makro Ekonomi Terhadap Profitabilitas Bank
Authors: Perbanas Institute Mahesa Vigo Septiasa , Perbanas Institute Mustanwir Zuhri
Published: August 2022

Penelitian ini bertujuan untuk menganalisis pengaruh variabel mikro atau spesifik bank yang terdiri dari CAR, bank size, dan bank deposit serta variabel makro ekonomi yang terdiri dari GDP dan inflasi terhadap profitabilitas bank yang diukur dengan return on asset (ROA). Alat analisa yang dipakai adalah regresi data panel dengan model fix effect. Data penelitian bersifat panel dan diambil dari 16 bank konvensional dengan periode penelitian 2014-2018. Pengolahan data menggunakan Eviews 10. Hasil penelitian menunjukkan variabel spesifik bank yang terdiri dari CAR dan bank deposit berpengaruh positif signifikan terhadap profitabilitas bank. Sedangka bank size berpengaruh negatif signifikan terhadap profitabilitas bank. Variabel makro pada penelitian ini hanya GDP yang memiliki pengaruh positif signifikan terhadap profitabilitas bank. Sedangakan inflasi tidak memiliki pengaruh signifikan terhadap profitabilitas bank. Kemampuan variabel bebas (CAR, bank size, bank deposit, GDP dan inflasi) hanya dapat menjelaskana variabel terikat (ROA) sebesar 88,21 persen dan 11,79 persen dijelaskan oleh variabel lainnya.
JUMPA Vol. 7 No. 3 Oktober 2020 LINGKUNGAN KERJA DAN KEPUASAN KERJA DAMPAKNYA TERHADAP PRODUKTIVITAS KERJA KARYAWAN
Authors: Perbanas Institute Fangky A. Sorongan , Sekolah Tinggi Ilmu Ekonomi Y.A.I Sofa Yulandari
Published: August 2022

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan Kepuasan kerja secara parsial maupun secara bersama-sama terhadap Produktivitas kerja karyawan pada karyawan PT. Ganepo Perkasa Nusantara Jakarta dan Bekasi. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Populasi berjumlah 110 orang dan metode sampling yang digunakan adalah simple random sampling sehingga diperoleh sampel sebanyak 90 orang. Metode analisis data menggunakan software SPSS Versi 25.00. Hasil penelitian ini membuktikan secara parsial Lingkungan Kerja berpengaruh positif signifikan terhadap Produktivitas Kerja Karyawan, ditunjukkan dengan nilai koefisien regresi 0,615 dan nilai thitung 6,322 > ttabel 1,99394 dan taraf signifikan sig. 0,000 ≤0,05. Kepuasan Kerja berpengaruh positif signifikan terhadap Produktivitas Kerja Karyawan, ditunjukkan dengan koefisien regresi 0,773 dan nilai thitung 6,605 > ttabel 1,99394 dan taraf signifikan sig. 0,000 ≤ 0,05.Dan secara bersama-sama Kepuasan Kerja berpengaruh positif signifikan terhadap Produktivitas Karyawan, ditunjukkan dengan nilai Fhitung 29,872 > Ftabel 3,13 dan taraf signifikan 0,000 ≤ 0,05, dengan demikian hipotesis penelitian H1, H2, & H3 diterima, hal ini juga didukung dengan nilai R square sebesar46,0%. Hal ini menunjukkan besarnya kontribusi pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Produktivitas Karyawan sebesar 46,0%. Berdasarkan analisis regresi berganda diketahui bahwa koefisien regresi variabel Lingkungan Kerja sebesar 0,365 dan koefisien regresi variabel Kepuasan Kerja sebesar 0,501. Ini menunjukkan bahwa variabel bebas yang dominan mempengaruhi variabel terikat Produktivitas Kerja Karyawan adalah Kepuasan Kerja.
ON CAUCHY’S TYPE BOUND FOR ZEROS OF A POLYNOMIAL
Authors:   Department of Mathematics, Kurseong College, Kurseong, Das Subhasis
Published: August 2022

Let p(z) be a polynomial of degree n with real or complex coefficients. Using the Lacunary type polynomial, Gugenheimer generalized the Cauchy bound concerning the moduli of zeros of a polynomial p (z). Jain further improved the Gugenheimer bound. In the present paper an attempt to investigate and extend the previous results were made. In many cases we found that the new bounds are much better than some of the other well-known bounds
ON THE NUMBER OF PARTITIONS INTO PARTS WITH THE MINIMAL PART k AND THE MINIMAL DIFFERENCE d
Authors:   Academy of Romanian Scientists, Merca Mircea
Published: August 2022

In this paper, the author considered two specializations of the identity q-Chu Vandermonde and derived two recurrence relations for the number of partitions of n into m parts with the smallest part greater than or equal to k and the minimal difference d.
ITERATIVE COMPUTING THE MINIMAL SOLUTION OF THE COUPLED NONLINEAR MATRIX EQUATIONS IN TERMS OF NONNEGATIVE MATRICES
Authors:   Sofia University ”St. Kl. Ohridski”, Ivanov Ivan G.
Published: August 2022

We investigate a set of nonlinear matrix equations with nonnegative matrix coefficients which has arisen in applied sciences. There are papers where the minimal nonnegative solution of the set of nonlinear matrix equations is computed applying the different procedures. The alternate linear implicit method and its modifications have intensively investigated because they have simple computational scheme. We construct a new decoupled modification of the alternate linear implicit procedure to compute the minimal nonnegative solution of the considered set of equations. The convergence properties of the proposed iteration are derived and a sufficient condition for convergence is derived. The performance of the proposed algorithm is illustrated on several numerical examples. On the basis of the experiments we derive conclusions for applicability of the computational schemes.
MEAN SQUARE ASYMPTOTIC STABILITY OF DISCRETE-TIME LINEAR FRACTIONAL ORDER SYSTEMS
Authors:   ”Constantin Brancusi” University of Tirgu Jiu, Ungureanu Viorica Mariela
Published: August 2022

This paper considers stability problems for discrete-time linear fractional -order systems (LFOSs) with Markovian jumps and/ or multiplicative noise. For the case of LFOSs with finite delays and Markovian jumps, we provide sufficient conditions for the mean-square asymptotic (MSA) stability or instability of the system by using Lyapunov type equations. In the absence of the Markovian perturbations, we use Ztransform and operator spectral properties to derive instability criteria for fractional-order systems with multiplicative random perturbations and either finite or infinite delays. Four numerical results accompanied by computer simulations illustrate the effectiveness of the theoretical results.
ON COERCIVITY AND THE FREQUENCY DOMAIN CONDITION IN INDEFINITE LQ-CONTROL
Authors:   University of Kaiserslautern, Department of Mathematics, Gottlieb-Daimler-Straße, and Fraunhofer ITWM, Damm Tobias , Jacob Birgit ,   University of Wuppertal, IMACM, School of Mathematics and Natural Sciences
Published: August 2022

We introduce a coercivity condition as a time domain analogue of the frequency criterion provided by the famous Kalman-YakubovichPopov lemma. For a simple stochastic linear quadratic control problem we show how the coercivity condition characterizes the solvability of Riccati equations.
HUBUNGAN TINGKAT PENGETAHUAN MASYARAKAT TENTANG DAGUSIBU TERHADAP OBAT BATUK DI KECAMATAN BEJI
Authors: Elly Safitry , Chory Khasana
Published: August 2022

ABSTRAK

 

       Dewasa ini banyak terdapat kasus penyalahgunaan obat di masyarakat, baik itu obat yang diresepkan dokter karena sakit maupun obat yang didapat atas inisiatif sendiri, Dagusibu merupakan singkatan dari Dapatkan, Gunakan, Simpan, dan Buang. Dengan tujuan untuk memberikan informasi kepada masyarakat tentang cara mendapatkan, menggunakan, menyimpan, dan membuang obat dengan benar. Penelitian ini bertujuan untuk mengetahui Hubungan Tingkat Pengetahuan Masyarakat tentang DAGUSIBU terhadap Obat Batuk di Kecamatan Beji.

      Penelitian ini menggunakan metode deskriptif teknik Random Sampling sampel yang diambil sebanyak 300 responden yang berasal dari kelurahan Beji kecamatan Beji kota Depok.

      Hasil penelitian dari 300 responden, menunjukkan tempat memperoleh obat terbanyak di apotek sebanyak 206 orang (68.7%). Kesesuaian penggunaan obat berdasarkan cara penggunaan nya dan lama pemakaiannya hingga sembuh sebanyak 137 orang (45.7%). Tempat penyimpanan obat di kotak obat sebanyak 96 orang (32.0%). Cara membuang obat dengan dibuang ketempat sampah sebanyak 167 orang (55.7%).
HUBUNGAN KARAKTERISTIK DENGAN PENGETAHUAN MASYARAKAT MENGENAI PEMANFAATAN TOGA DI KELURAHAN CILEUNGSI KIDUL
Authors: Kusuma Putri Okky , Maida Sitoru
Published: August 2022

Tanaman Obat Keluarga adalah tanaman hasil budidaya yang berkhasiat sebagai obat (apotek hidup). Pemanfaatan TOGA untuk memenuhi keperluan alami bagi kehidupan termasuk keperluan untuk mengatasi masalah kesehatan. Tujuan dari penelitian ini untuk mengetahui Hubungan Karakteristik dengan Pengetahuan Masyarakat Mengenai Pemanfaatan Toga di Kelurahan Cileungsi Kidul dengan menggunakan desain penelitian kuantitatif.

      Teknik pengambilan sampel dilakukan secara Systematic Random Sampling dengan responden sebanyak 323 orang dengan variable dependen adalah tingkat pengetahuan dan variable independen adalah karakteristik responden dengan pengetahuan responden terhadap pemanfaatan TOGA. 

       Hasil penelitian menunjukan bahwa berdasarkan kategori umur berusia (26-35 tahun) (39,6%) dengan nilai p value < 0.05 yaitu 0.004 dan jenis kelamin wanita (73,7%) dengan nilai p value < 0.05 yaitu 0,049. Sedangkan berdasarkan tingkat pengetahuan bahwa tingkat pengetahuan katagori sangat baik sebanyak 73,1%. Hasil analisis data (Chi Square Test) menunjukan nilai probabilitas umur dan jenis kelamin < 0,05 sehingga menunjukan bahwa karakteristik umur dan jenis kelamin ada hubungan dengan pengetahuan tentang TOGA.
Soy: food, feed, and land use change
Authors: Fraanje Walter , Garnett Tara
Published: August 2022

The global growth in the production of soy and its use for different types of foods has been, and continues to be, a major contributor to land use change in the Amazon and other regions in South America. This building block explores the connections between soy, land use change, and discussions on animal- versus plant-based protein sources.
Manajemen Pemasaran Bank Syariah Berbasis Tekhnology Revolusi Industry 4.0
Authors: Irawan Dedeng , Sugianto, Sugianto, , Siregar  Saparuddin
Published: August 2022

Marketing of Islamic banks must have an economic construction 4.0, which is a fundamental change in the way of human life and work processes, where advances in information technology can integrate in the world of life with digital which can have an impact on scientific disciplines. This research is expected to add to the scientific treasures in the field of Islamic banking, especially those related to Islamic Banking issues in Facing Economic Construction 4.0 Reviewed Through SWOT Analysis which can be used as reference material for further researchers who conduct similar research. The formulation of the problem in this study is how the strategy of Islamic banking in dealing with economic construction 4.0 is reviewed through a SWOT analysis, and also to find out what are the obstacles of Islamic banking in facing economic construction 4.0 through a SWOT analysis. This research is a qualitative research with a qualitative research model with a case study approach model, which is a research approach that tries to explore real life through detailed and in-depth data collection involving various sources of information, either in the form of interviews, document observations or reports by describing objects from research case. The research results obtained are that Islamic banks must have a strategy to face the 4.0 industrial revolution, which researchers then analyze using SWOT.

 Key Word: Sharia Bank Marketing Management, Industry Revolution Technology 4.0
IMPLEMENTASI PSAK 73 ATAS SEWA TERHADAP KINERJA KEUANGAN PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Prajanto Agung
Published: August 2022

ABSTRACTPSAK 73 merupakan standar akuntansi sewa terbaru yang diadopsi dari IFRS 16. PSAK 73 berlaku efektif tahun 2020. Klasifikasi sewa pembiayaan merupakan jenis sewa yang diperbolehkan dalam PSAK  73 dimana pengakuan, pengukuran, penyajian dan pengungkapan aset hak guna menjadi lebih detail pada laporan posisi keuangan. Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 atas sewa terhadap kinerja keuangan yang dilihat dengan rasio keuangan. Penelitian ini menggunakan sampel perusahaan BUMN sektor transportasi, telekomunikasi dan konstruksi yang terdaftar di Bursa Efek Indonesia Triwulan 1 tahun 2020. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menilai kinerja keuangan perusahaan sebelum dan sesudah penerapan PSAK 73. Hasil penelitian menunjukkan bahwa setelah diterapkannya PSAK 73 terjadi kenaikan rasio leverage yang diukur melalui Debt to Equity Ratio (DER) dan Debt to Aset Ratio (DAR) dikarenakan adanya pengungkapan aset hak guna dan liabilitas sewa pembiayaan pada laporan keuanganKeywords: PSAK 73; Aset Hak Guna; Rasio Keuangan ABSTRAKPSAK 73 is the latest rental accounting standard adopted from IFRS 16. PSAK 73 is effective for 2020. Loan rental classification is a type of rental allowed in PSAK 73 where the recognition, measurement, presentation and disclosure of property rights become more detailed in the position report finance. This study aims to analyze the impact of the application of PSAK 73 on rent to financial performance seen with the financial ratio. This study uses a sample of SOE companies in the transport and telecommunications sector registered in the Indonesian Stock Exchange Quarter 1 in 2020. This study uses quantitative descriptive methods to assess the company's financial performance before and after the implementation of PSAK 73. The results show that after the implementation of PSAK 73 increase in leverage ratio as measured by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) due to disclosure of use right assets and finance lease liabilities in the financial statement.Kata Kunci: PSAK 73, Asset Rights, Financial Ratio
DETERMINASI KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT MENGGUNAKAN SISTEM E-FILLING DI SURAKARTA
Authors: Kholis Nur , Mutmainah Hestin , Kade Ida Ayu
Published: August 2022

ABSTRACT The purpose of this study was to determine the effect of applying the e-filling system, the level of understanding of taxation, awareness of taxpayers, and the application of tax sanctions on employee taxpayers' compliance in Surakarta. This research is a quantitative study using primary data by distributing questionnaires to respondents with a purposive sampling method. The sample in this study is an individual taxpayer in Surakarta who has used e-filling. Respondents in this study were 133 respondents.The results of this study indicate that the implementation of the e-filling system, the level of understanding of taxation, awareness of taxpayers, and the application of tax sanctions have a significant effect on employee taxpayer compliance in Surakarta as evidenced by the t test (partial) of each variable.Keywords: application of e-filling, level of understanding, awareness of taxpayers, application of tax sanctions, tax compliance ABSTRAKTujuan penelitian ini untuk mengetahui pengaruh penerapan system e-filling, tingkat pemahaman perpajakan, kesadaran wajib pajak, dan penerapan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi Karyawan di Surakarta. Peneliian ini merupakan penelitian Kuantitatif dengan menggunakan data Primer dengan membagikan kuesioner kepada responden dengan metode purposive sampling. Sampel dalam penelitian ini merupakan Wajib Pajak Orang Pribadi di Surakarta yang sudah menggunakan e-filling. Responden dalam penelitian ini berjumalah 133 responden.Hasil penelitian ini menunjukan bahwa. Penerapan system e-filling, tingkat pemahaman perpajakan, kesadaran wajib pajak, dan penerapan sanksi pajak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak karyawan di Surakarta yang dibuktikan dari uji t (parsial) dari masing-masing variabel.Kata Kunci: penerapan e-filling, tingkat pemahaman, kesadaran wajib pajak, penerapan sanksi pajak, kepatuhan wajib pajak
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA TPQ AL-BAROKAH PEKALONGAN
Authors: Safitri Anni , Liya Ainul , Dewi Siska
Published: August 2022

ABSTRACT The purpose of this research is to find out how the preparation of financial statements based on ISAK 35 at TPQ Al-Barokah Pekalongan. The type of research used is descriptive qualitative research. Data collection techniques were obtained by means of observation, interviews and documentation at TPQ Al-Barokah. The data obtained are secondary data in the form of reports of cash receipts and disbursements. And primary data obtained through interviews. Based on the results of the study, it can be concluded that the recording basis applied at TPQ Al-Barokah is using the accrual basis where the recording of transactions or financial events is recognized when they occur or at the time of acquisition. The accounting cycle at TPQ Al-Barokah is not complete and not sequential according to applicable standards. Financial statements that should be prepared according to ISAK 35 include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows and notes to financial statements.Keywords: Financial Statement Preparation, ISAK 35. ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk Mengetahui bagaimana penyusunan laporan keuangan berdasarkan ISAK 35 pada TPQ Al-Barokah Pekalongan. Jenis penelitian yang digunakan adalah penelitian kualitaitif deskriptif. Teknik pengumpulan data diperoleh dengan cara observasi, wawancara dan dokumentasi pada TPQ Al-Barokah. Data yang diperoleh yaitu data sekunder berupa laporan penerimaan dan pengeluaran kas. Dan data primer diperoleh melalui wawancara. Berdasarkan hasil penelitian dapat disimpulkan bahwa dasar pencatatan yang diterapkan di TPQ Al-Barokah adalah menggunakan basis akrual dimana pencatatan transaksi atau kejadian keuangan diakui pada saat terjadi atau pada saat perolehan. Siklus akuntansi pada TPQ Al-Barokah belum lengkap dan belum berurutan sesuai dengan standar yang berlaku. Laporan keuangan yang seharusnya dibuat menurut ISAK 35 meliputi laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan.Kata Kunci : Penyusunan Laporan Keuangan, ISAK 35.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS AUDITOR) PADA KAP DI KOTA SEMARANG
Authors: Triono Hermawan
Published: August 2022

ABSTRACT Audit quality means the possibility or reality that the auditor finds and then reports irregularities in the client`s accounting system. How much is the probability that these findings or discrepancies are reported in the audit opinion; therefore, the quality of the financial statements is expected and reliable. This study aims to determine the effect of professional skepticism, independence, and professionalism of auditors on audit quality in the public accounting firm in Semarang. The population in this study was auditors who worked at the Public Accounting Firm in Semarang City, with 32 auditors as respondents. The sampling method used was t h e saturated sampling technique. Data analysis using multiple linear analysis. The analysis results show that professional skepticism has no effect on audit quality, while the variables of auditor independence and professionalism have a significant positive effect on audit quality.Keywords: Professional Skepticism; Independence; Auditor Professionalism; Audit Quality ABSTRAKKualitas audit berarti kemungkinan maupun kenyataan yang auditor temukan kemudian laporkan mengenai kejanggalan dalam sistem akuntansi klien, dan seberapa besar probabilitas temuan atau kejanggalan tersebut dilaporkan di dalam opini auditnya, maka dari itu kualitas laporan keuangan sangat diharapkan dan diandalkan. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Skeptisme Profesional, Independensi, dan Profesionalisme Auditor di Kantor Akuntan Publik Kota Semarang. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang dengan responden sebanyak 32 auditor. Metode penentuan sampel menggunakan teknik sampling jenuh. Analisis data menggunakan analisis linear berganda. Hasil analisis menunjukkan bahwa skeptisme profesional tidak berpengaruh terhadap kualitas audit, sementara variabel independensi dan profesionalisme auditor berpengaruh positif signifikan terhadap kualitas audit.Kata Kunci: Skeptisme Profesional; Independesi; Profesionalisme Auditor; Kualitas Audit.
MENGUAK ADANYA PENCATATAN DAN PELAPORAN BIAYA LINGKUNGAN
Authors: Irwandi Soni Agus , Wardhani Tanty Anggria Ayu
Published: August 2022

ABSTRACTThis research aims to expose the existence of recording and to report environmental costs in Gresik. This research uses phenomenological approaches that try to explain or expose the meaning of the concept or phenomenon, which is based on the experience of consciousness that occurs in some individuals. Data used in this study are interviews, direct observation in the company, and reports required. The researcher's subjectivity came after seeing the amount of pollution in Gresik. Researchers want to know the costs associated with the environment (environmental pollution) made by the company and the impact (environmental pollution) experienced by the public and the handling company on the public. This research showed that environmental costs are still incorporated in costs such as cost centre reports, general office expenses, and general expenses. In contrast, in recording and reporting of environmental costs incorporated in the HPP in the income statement so as not to, there is a special listing (reporting environmental costs and the financial statements of the environment). While the company always pays attention to the affected communities (environmental pollution) conducted by the company, one assist surrounding communities as corporate social responsibility.KEYWORDS: Environmental Costs, Corporate Social Responsibility, phenomenology  ABSTRAKPenelitian ini bertujuan untuk mengungkap adanya pencatatan dan pelaporan biaya lingkungan di Gresik. Penelitian ini menggunakan pendekatan fenomenologis yang mencoba menjelaskan atau memaparkan makna dari konsep atau fenomena, yang didasarkan pada pengalaman kesadaran yang terjadi pada beberapa individu. Data yang digunakan dalam penelitian ini adalah wawancara, observasi langsung di perusahaan, dan laporan-laporan yang dibutuhkan. Subjektivitas peneliti muncul setelah melihat besarnya pencemaran di Gresik. Peneliti ingin mengetahui biaya yang terkait dengan lingkungan (pencemaran lingkungan) yang dilakukan oleh perusahaan dan dampak (pencemaran lingkungan) yang dialami masyarakat dan perusahaan penanganannya terhadap masyarakat. Penelitian ini menunjukkan bahwa biaya lingkungan masih termasuk dalam biaya seperti laporan pusat biaya, biaya kantor umum, dan biaya umum. Sebaliknya, dalam pencatatan dan pelaporan biaya lingkungan yang tergabung dalam HPP dalam laporan laba rugi agar tidak, terdapat pencatatan khusus (pelaporan biaya lingkungan dan laporan keuangan lingkungan). Sedangkan perusahaan selalu memperhatikan masyarakat yang terkena dampak (pencemaran lingkungan) yang dilakukan oleh perusahaan, salah satunya membantu masyarakat sekitar sebagai tanggung jawab sosial perusahaan.KATA KUNCI: Biaya Lingkungan, Tanggung Jawab Sosial Perusahaan, fenomenolog
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH PADA PT PANGGUNG JAYA INDAH
Authors: Safitri Anni , Sari Fushilat
Published: August 2022

AbstractThe purpose of this study was to determine the ability to apply environmental accounting to waste management so as to minimize the costs incurred, to be able to control the company's responsibility in preserving the company's environment, and to be able to make environmental cost reports to be used as management guidelines in decision making. The research method used is comparative descriptive with data collection techniques using interviews, archival recordings, and direct observation. The results of this study indicate that PT Panggung Jaya Indah does not yet have a separate financial report for waste management. Thus, in this study environmental accounting needs to be applied to waste treatment to control corporate responsibility. Keywords: Environmental Accounting, Waste ManagementAbstrakTujuan penelitian ini adalah untuk mengetahui kemampuan penerapan akuntansi lingkungan terhadap pengelolaan limbah sehingga dapat meminimalisir biaya yang dikeluarkan, dapat mengontrol tanggung jawab perusahaan dalam menjaga kelestarian lingkungan perusahaan, serta dapat membuat laporan biaya lingkungan untuk dijadikan pedoman manajemen dalam pengambilan keputusan. Metode penelitian yang digunakan yaitu deskriptif komperatif dengan teknik pengumpulan data menggunakan wawancara, rekaman arsip, serta observasi langsung. Hasil penelitian ini menunjukkan bahwa PT Panggung Jaya Indah belum memiliki laporan keuangan tersendiri untuk pengelolaan limbah. Dengan demikian, maka dalam penelitian ini akuntansi lingkungan perlu diterapkan pada pengolahan limbah untuk mengontrol tanggung jawab perusahaan.Kata Kunci: Akuntansi Lingkungan, Pengelolaan Limbah
ANALISIS PENGARUH SEBELUM DAN SESUDAH PENERAPAN SAMSAT ONLINE TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR (Studi Kasus Kota Paruk Cahu Kalimantan Tengah)
Authors: Suhartono Entot , Yeheskiel Yeheskiel
Published: August 2022

ABSTRACTMotor vehicle tax is one of the sources of local tax income, so to increase the amount of income from the sector is to increase taxpayer compliance. One way to improve taxpayer compliance is to provide a better quality of tax services, including providing convenience in paying taxes through Samsat Online. This study aims to analyze whether there is an influence before and after the implementation of Samsat Online on Motor Vehicle Tax Revenue in Puruk Cahu City, Central Kalimantan. The data used in this study are data on motor vehicle tax revenues 8 months before and 8 months after the application of Samsat Online and the analytical tool used in this study is Paired Sample Test. Based on statistical data processing and analysis results, that the application of Samtsat Online for ease of payment of Motor Vehicle Tax there is no significant difference. The conclusion of this research is that the application of Samsat Online does not affect the realization of Motor Vehicle Tax revenue in Puruk Cahu City, Central Kalimantan. Keywords: Taxpayer, Samsat Online, Tax Revenue, Motor Vehicle Tax, Taxpayer Compliance ABSTRAKPajak kendaraan bermotor adalah salah satu sumber penghasilan pajak daerah, sehingga untuk meningkatkan jumlah pendapatan dari sektor tersebut adalah dengan meningkatkan kepatuhan wajib pajak. Salah satu cara meningkatkan kepatuhan wajib pajak adalah memberikan kualitas pelayanan pajak yang lebih baik, diantaranya memberikan kemudahan dalam pembayaran pajak melalui Samsat Online. Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh sebelum dan sesudah penerapan Samsat Online terhadap Penerimaan Pajak Kendaraan Bermotor Kota Puruk Cahu Kalimantan Tengah. Data yang digunakan dalam penelitian ini adalah data penerimaan pajak kendaraan bermotor 8 bulan sebelum dan 8 bulan setelah penerapan Samsat Online serta alat analisis yang digunakan pada penelitian ini adalah Paired Sample Test. Berdasarkan olah data statistik dan hasil analisis, bahwa penerapan Samtsat Online untuk kemudahan pembayaran Pajak Kendaraan Bermotor tidak ada perbedaan yang signifikan. Kesimpulan dari peneltian ini adalah penerapan Samsat Online tidak mempengaruhi realisasi penerimaan Pajak Kendaraan Bermotor di Kota Puruk Cahu Kalimatan Tengah. Kata Kunci: Wajib Pajak, Samsat Online, Penerimaan Pajak, Pajak Kendaraan Bermotor, Kepatuhan Wajib Pajak
Language and the nature of humanness. Invitation to a discussion
Authors: Kravchenko Alexander V.
Published: August 2022

The article invites the reader to contemplate what impedes further development of lan­guage science which is currently in a state of stagnation. This crisis is caused by the inade­quate meth­odology used in linguistic research. It defines the paradigm of so-called ‘normal’ science, which suppresses innovation. The dualistic philosophy of external realism continues to be the epistemo­logical foundation of ‘normal’ linguistics, and neither mainstream cognitive science nor cogni­tive linguistics has been able to break away from it. The author argues that a new, constructivist epistemology is capable of overcoming the crisis and could give a new impetus to further devel­opment of language science. This calls for abandoning the traditional view of language as a tool used for the expression and transfer of thoughts. Instead, research­ers should use a systems ap­proach to linguistic semiosis as a biological adaptation, which is the organizational basis of hu­mans as living systems at both individual and social levels. Lin­guistic semiosis is an evolution­ary stage in the development of Homo sapiens. Establishing the functional role of linguistic semiosis in systemic cognition as a socially organized living system whose unity is ensured and sustained by its circular (self-referential) organization in the relational domain of language, calls for a radical revision of the extant views on the rela­tionship between language and mind, lan­guage and cognition, and language and conscious­ness. An ecological approach to language as­sumes that the cognitive dynamics of humans as living systems consists in the adaptive interac­tional behaviour in the relational domain of linguistic interactions. This domain constitutes the ecological niche of humans as organism-environment systems. It is in this continuously self-constructed human niche that the uniquely human power to reasoning (intelligence) emerges and develops. Humanness rests in language as the creative beginning of the world in which we exist as organisms capable of speech.
Who is the one who uses the human language? (On Alexsander Kravchenko's article "Language and the Nature of Humanity")
Authors: Chebanov Sergey V.
Published: August 2022

The article is devoted to the polemic with Alexander Kravchenko regarding his thesis that the way out of the protracted crisis in linguistics is to use a systemic approach to linguistic semiosis as biological adaptation. The author argues that linguistics is not in a state of crisis but rather in a state of stagnation. Overcoming it presupposes an intensive methodological search that infinitely expands the horizons of permissible views rather than the use of a sys­tem approach that is inadequate to the task. At the same time, it is necessary to take into ac­count the marginal manifestations of language as fully as possible to obtain truly universal results, which is impossible without clarifying the nature of man as the user of language. Human nature is in a very complex relationship with human biology in its anthropological understanding and the biology of Homo sapiens as an object of zoology as one of its compo­nents. The doctrines of different epochs and schools of thought, from the Book of the Prophet Ezra through Thomas Aquinas, from Palamas to Austin, from Searle to Shchedrovitsky and Father Georgy Kochetkov, are examples of works claiming to solve this problem.
De re attitude reports about disjunctive attitudes
Authors: Vostrikova Ekaterina V. , Kusliy Petr S.
Published: August 2022

This paper discusses the semantics of so-called de re propositional attitudes. According to the standard Kaplanian analysis, the semantics of such dicta contains existential quantifica­tion over functions that map the attitude holder and the object of their de re attitude to an individual concept by which the attitude holder identifies the object. This existential quantifi­cation has a wider scope than the universal quantification over possible worlds that is general­ly associated with the semantics of attitude dicta. We explore examples of disjunctive de re attitudes and show that these dicta have truth conditions that cannot be grasped by the stand­ard analysis. To account for them, we propose a revision of the theory of concept generators and show how the revised theory makes correct predictions.
Cultural discrepancy within Russian-speaking community in Israel
Authors: Ovchinnikova Irina
Published: August 2022

The objective of the present research is to discover and explain a variety of cultural pref­erences within the Russian-speaking community in Israel. We juxtapose veteran immigrants of the ‘1990 wave’ (including children and teenagers who came with their parents, so called 1.5ers) and representatives of the ‘Putin Exodus’ who arrived in the country in 2014—2018. The divergence in preferences and attitudes was revealed thanks to the discourse, semantic and comparative analysis. The research was conducted on the material of the free association test and blogs of the Russian Israelis. The association test revealed cultural stereotypes of the Russian Israelis who did not write blogs. The ‘1990s wave’ immigrants revealed their deep connection to the Soviet Jewishness and Israeli citizenship regardless of their religious confes­sion. For the 1.5ers, the Russian language lost its special function as the key to the cultural heritage. The ‘1990 wave’ immigrants and 1.5ers experience the Russian language attrition. The representatives of the 1.5 generation prefer to participate in the cultural events in He­brew; they are involved in the Hebrew cultural context. The representatives of the ‘Putin Ex­odus’ consider the State of Israel to be a Western democratic state. They ignore the peculiari­ties of the Middle East country, do not support ‘mestechkovy’ culture of the Russian street and disagree to prioritize the Jewish traditions. The cultural discrepancy does not match the divergence between elite and mass culture.
Cityscapes of non-places
Authors: Šuletić Ivan
Published: August 2022

This text will allow me to elaborate on the works I made in the past seven years, with specific focus on the drawings I made during that time. The paths which led to and from some of the drawings and works in other media seem crucial for better understanding of the logic of a specific work and their evolution, so those paths will be traced throughout the text in order to better explain some of the decisions I made in the process of their creation. Cityscape series and #CFRP (Cities for Rich People) hashtag appeared as a commentary on the relation between the individual, the human person, and the urban space in contemporary context of mixed physical and digital reality. In the section 'Superreality' I will try to set the outline of the ideas behind the works in question, their interrelations and links to works by other artists and theorists. In the section 'Cityspace to Cityscape' and its subsections, I will focus on El Greco's View of Toledo, as an early example of depiction of genius loci in painting, Bernardo Bellotto's views of Warsaw, and Bianka Bosker's text about duplitecture in the recent Chinese architectural design. The questions about authorship, handwriting and labour will be elaborated in the sections 'The Human Person' and 'The Handwriting', as significant subtopics of my work.
Cognition of urban places: Translating through diagrams
Authors: Spasenović Vanja
Published: August 2022

The continuous theoretical development of the research area of spatial cognition is not accompanied by the practical application of the set postulates. Research challenge is recognised within the development of an appropriate way to translate the conclusions and relations of spatial cognition into a clear graphic system that enables better communication and cooperation of related disciplines. The hypothesis of the paper is that the theoretical conclusions of the analysed concept can be translated into space through visual reinterpretation - graphic processing used as a tool for review and translation. The research is conducted in two parts - the first analyses the historical development of theoretical thought about the relationship of spatial cognition and diagrams in architecture, while the second segment explores contemporary theoretical standpoints through six characteristics of schematic reasoning and validates them through relevant case study. This research aims to examine and define the process of conceptualisation of diagrams in the context of assessing cognitive variables of space. The diagram develops from a simplified graphic indication of space into an active participant in the modification of the urban environment. Research outcome is the definition of four schematisation principles, which describe concise cognitive potentials for illustrating the impact of space on the user.
Contribution the Failure Mode Analysis and Criticality Evaluation Method to the Rehabilitation of Cork Oak (Quercus suber) Forests in Forest Massif of Tlemcen (Algeria)
Authors:   Department of Biology, Science of Nature and Life Science, Abd El Hamid Ibn Badis University, Road Benkhada Tayab, Mostaganem, Algeria 27000, Bouzid A , Bouzid K , Benabdeli K
Published: August 2022

The controling of forest sustainability and preforest ecosystems in achieving stability of forest ecosystem require the identification of biophysical indicators, anthropological, and technological. The significant degradation of Quercus suber formations in forest massif of Tlemcen (Algeria) are imposed by both climatic factors, the fires, the overgrazing land, anthropogenic aggression as well as by ineffective management. The making of a reference matrix would make possibility the identification of probable hazards and risks. This study aimed to identify the understanding how the mode of operation of a system to identify failures and treat, and the create the intention of eliminating or minimizing the associated risks. This matrix will consist of relevant indicators which easy guide to estimate and following the understanding of the forest degradation process in Algeria. The FMECA method allowed identification of 20 main defective targets which be grouped into 3 categories namely: technical, ecological, organizational, and facilitate of remediation. Each error can be scored and action plans can be prioritized, allowing different with all forest sector players to better understand the degradation of this natural space in order to implement efficient and appropriate remediation plans.
My House and Coronavirus: Experiences of the Pandemic Full Lockdown
Authors: Al-Murahhem Faredah Mohsen
Published: August 2022

On March 2, 2020, Saudi Arabia announced the first coronavirus case. A complete lockdown started in Makkah on April 2, 2020. The holy capital of Islam has always been packed with pilgrims, but the situation was different with COVID-19. The full lockdown continued in Makkah even during the holy month of Ramadan. This study discusses the experience of full lockdown in the context of Makkah with its unique status as a holy city, with the longer period of its complete lockdown compared to other Saudi cities. The article presents a case study focusing on the interior design students at Umm al-Qura University in Makkah. The students’ experiences of the pandemic and the full curfew are discussed using descriptive and analytical methods. This article highlights the students’ challenges and difficulties regarding their emotions, specifically concerning the house and considers the functionality of its interior space. The study concludes with an evaluation of the inconveniences and discomforts of the domestic space. This article highlights some key observations, such as the lack of fresh air and natural light in some zones. Finally, the study notes several cultural issues that had a major impact and suggests some recommendations for future house planning.
Comparative Radiographic Analysis of the Width of the Lesser Digit Proximal Phalangeal Heads
Authors: Kaur Kushkaran , Cherian Asher , Hill Russell J. , Meyr Andrew J.
Published: August 2022

Background: Digital deformities represent a common presenting abnormality and target for surgical intervention in podiatric medicine and surgery. The objective of this investigation was to compare the radiographic width of the heads of the lesser digit proximal phalanges.

Methods: One hundred fifty consecutive feet with a diagnosis of digital deformity and performance of weightbearing radiographs were analyzed. The maximum width of the heads of the lesser digit proximal phalanges were recorded from the radiographs using computerized digital software.

Results: The mean ± standard deviation of the head of the second digit proximal phalanx was 9.74 ± 0.87 mm (range, 7.94–11.78 mm); the head of the third digit proximal phalanx, 9.00 ± 0.91 mm (range,7.27–10.94 mm); the head of the fourth digit proximal phalanx, 8.49 ± 1.01 mm (range, 5.57–10.73 mm); and the head of the fifth digit proximal phalanx, 8.67 ± 0.89 mm (range, 6.50–11.75 mm). The width of the head of the proximal phalanx decreased from the second digit to the third digit (P < .001), decreased from the third digit to the fourth digit (P < .001), and then increased from the fourth digit to the fifth digit (P = .032).

Conclusions: The results of this investigation provide evidence in support of an anatomical and structural contribution to digital deformities. The width of the heads of the lesser digit proximal phalanges decreased from the second to the third to the fourth toes, and then subsequently increased with the fifth proximal phalangeal head.
Temporal analysis of enhancers during mouse cerebellar development reveals dynamic and novel regulatory functions
Authors: Ramirez Miguel , Badayeva Yuliya , Yeung Joanna , Wu Joshua , Abdalla-Wyse Ayasha , Yang Erin ,   FANTOM 5 Consortium, Trost Brett , Scherer Stephen W , Goldowitz Daniel
Published: August 2022

We have identified active enhancers in the mouse cerebellum at embryonic and postnatal stages which provides a view of novel enhancers active during cerebellar development. The majority of cerebellar enhancers have dynamic activity between embryonic and postnatal development. Cerebellar enhancers were enriched for neural transcription factor binding sites with temporally specific expression. Putative gene targets displayed spatially restricted expression patterns, indicating cell-type specific expression regulation. Functional analysis of target genes indicated that enhancers regulate processes spanning several developmental epochs such as specification, differentiation and maturation. We use these analyses to discover one novel regulator and one novel marker of cerebellar development: Bhlhe22 and Pax3, respectively. We identified an enrichment of de novo mutations and variants associated with autism spectrum disorder in cerebellar enhancers. Furthermore, by comparing our data with relevant brain development ENCODE histone profiles and cerebellar single-cell datasets we have been able to generalize and expand on the presented analyses, respectively. We have made the results of our analyses available online in the Developing Mouse Cerebellum Enhancer Atlas, where our dataset can be efficiently queried, curated and exported by the scientific community to facilitate future research efforts. Our study provides a valuable resource for studying the dynamics of gene expression regulation by enhancers in the developing cerebellum and delivers a rich dataset of novel gene-enhancer associations providing a basis for future in-depth studies in the cerebellum.