bluuebunny/crossref_metadata_2025 huggingface dataset:
Spre o nouă politică a Uniunii Europene privind recuperarea şi confiscarea activelor?
Authors: Neagoe Ana
Published: August 2024

Prezentul articol explorează dinamica legislației europene în domeniul recuperării și confiscării activelor. Totodată, conferă o perspectivă critică asupra dispozițiilor Propunerii de Directivă a Parlamentului European și a Consiliului privind recuperarea și confiscarea activelor. Adoptarea proiectului legislativ va abroga dispozițiile Directivei 2014/42/UE, respectiv alte patru acte normative europene, inclusiv Decizia Consiliului 2007/845/JAI privind oficiile de recuperare a activelor. Prima parte a articolului prezintă cadrul legislativ în vigoare, prin raportare la evoluția procesului legislativ ce a condus la adoptarea unui nou instrument juridic ce are ca finalitate remedierea neajunsurilor pe care actualul cadru legislativ le întâmpină în lupta împotriva criminalității organizate. În următoarea secțiune, sunt evidențiate, din punctul de vedere al terminologiei juridice folosite, principalele modificări și inadvertențe pe care Propunerea de Directivă le generează. Partea a treia a lucrării prezintă cele șase etape ale procesului de recuperare și confiscare a activelor, comparativ cu Directiva 2014/42/UE. În final, lucrarea propune o poziționare ideatică proprie cu privire la direcția pe care legiuitorul european dorește să o implementeze în crearea unui instrument unic de armonizare la nivelul Uniunii Europe a procesului de recuperare și confiscare a activelor.
Designing and Creating a Palletizing Robot Conbined with Image Processing
Authors:   Honda Plus Vietnam Co., LTD, Nguyen Van-Tan , Hoang Dinh-Thai ,   Azbil Vietnam Co., LTD, Le Vu-Thanh-Phuong ,   Ho Chi Minh city University of Technology and Education, Tran Minh-Giang ,   Ho Chi Minh city University of Technology and Education, Nguyen Truong-Phu ,   Ho Chi Minh city University of Technology and Education, Hoang Ngoc-Hung ,   Ho Chi Minh city University of Technology and Education, Le Van-Dai ,   Ho Chi Minh city University of Technology and Education, Tran Huy-Vu ,   Ho Chi Minh city University of Technology and Education
Published: August 2024

In this paper, we propose a solution of designing and building a three-order 4D magician robot arm to palletize goods. Inverse kinematic of system is calculated. Thence, we design a suitable robot arm which can utilizing camera to palletizing goods. PID controller is used to move operating point. Simulation and experimental results are shown to prove the well operation of this robot arm.
A Survey of Linear Control for Unicycle Robot
Authors:   Ho Chi Minh city University of Technology and Education, Vu Dinh-Hau , Nguyen Thi-Ai-Van ,   Ho Chi Minh city University of Technology and Education, Ly Vo-Minh-Dang ,   Ho Chi Minh city University of Technology and Education, Hoa Van-Chien ,   Ho Chi Minh city University of Technology and Education, Vo Duy-Hau ,   Ho Chi Minh city University of Technology and Education, Nguyen Nguyen-Kha ,   Ho Chi Minh city University of Technology and Education, Vo Minh-Linh ,   Ho Chi Minh city University of Technology and Education, Nguyen Van-Dong-Hai ,   Ho Chi Minh city University of Technology and Education
Published: August 2024

Mobile robots are a subject that researchers have been developing a lot. Most of the research mainly on two-wheeled balanced robots use PID, LQR controllers, …. Currently, products such as bicycle unicycles, one wheel scooter are becoming more and more popular in many countries. In this article, our research group covers the construction of kinematic and dynamic mathematical equations, design of PID and LQR controllers using MATLAB/ Simulink.
Ahmad Tayyeb's Critique of Hasan Hanafi's Concept of Turots Wa Tajdid
Authors: Safitri Eka
Published: August 2024

This article aims to reveal Ahmad Tayyeb's criticism to Hasan Hanafi regarding turots wa tajdid. This criticism conveyed by Ahmad Tayyeb has rational and scientific reasons based on his scientific studies. Ahmad Tayyeb is a prominent Muslim scholar as well as the Grand Sheikh at Al Azhar, Cairo, Egypt. The influence of his thought spanned the world and became one of the most influential Muslim figures. Anxiety currently is the rise of new khawarij understanding so that the emergence of various kinds of terrorism movements, radicalism. Ahmad Tayyeb called for the teaching of peace for all human beings, that all of us are brothers and are equally human beings who deserve to be respected for their human rights. The conclusion of this paper states that Ahmad Tayyeb calls for Traditional Islam which adheres to the text of the Koran in solving problems. Muslims must have principles in upholding Islamic law in relation to various fields, not continue to adhere to western principles because Islam also has its own. The spirit of peace between religious communities is something that must be held firmly because Islam is a religion that loves peace
PENGEMBANGAN ALAT PERMAINAN EDUKATIF KERETA MUSIK TERHADAP KREATIVITAS ANAK USIA 5-6 TAHUN
Authors: Rosalianisa Resi
Published: August 2024

Permainan edukatif kereta musik adalah suatu permainan memainkan instrumen musik seperti rebana, kecapi, saron, marakas, dan gitar yang berbentuk gerbong kereta yang divariasi dengan lagu. Penelitian ini bertujuan untuk menguji kelayakan media permainan edukatif kereta musik terhadap kreativitas anak usia 5-6 tahun. Metode penelitian ini menggunakan metode R&D (Research and Development) dengan model 4D yang dikembangkan Thiagarajan yaitu define (pendefinisian), design (perancangan), develop (pengembangan) dan disseminate (penyebaran). Subjek dalam uji coba penelitian ini adalah lima orang anak berusia 5-6 tahun dan 30 orang guru PAUD. Instrumen pengumpulan data menggunakan teknik wawancara terstruktur dan kuesioner online melalui google form yang disertai dengan video penerapan permainan edukatif kereta musik. Teknik analisis data menggunakan analisis deskriptif kuantitatif dan kualitatif. Dari penelitian ini menunjukan bahwa pengembangan alat permainan edukatif kereta musik yang telah diujicobakan dengan skala kecil yaitu valid dan layak. Hal ini menunjukkan permainan kereta musik ini efektif dan dapat diterapkan serta memiliki daya tarik bagi anak usia dini dalam belajar.
ANALISIS PENGEMBANGAN MOTORIK KASAR ANAK USIA DINI DALAM PERMAINAN TRADISIONAL ENGKLEK
Authors: Noviarti Angelia , Ismet Syahrul
Published: August 2024

Penelitian ini bertujuan mengetahui analisis pengembangan motorik kasar anak usia dini dalam permainan tradisional engklek. Metode dalam penelitian ini adalah studi literatur. Teknik pengumpulan data dengan mengumpulkan berbagai artikel jurnal yang terkait kemudian analisis data Milles huberman dengan 3 langkah, yaitu reduksi, penyajian, dan penarikan simpulan dari keseluruhan hasil analisis. Sumber data dalam penelitian ini berupa: 1) Artikel jurnal sebanyak 30 buah, Buku referensi sebanyak 30 buah 2) range waktu terbit jurnal (2010 s.d 2020) sedangkan range waktu terbit referensi buku mulai tahun (2008 s.d 2020). Hasil penelitian menunjukkan bahwa permainan tradisional engklek mampu mengembangkan kemampuan motorik kasar pada anak usia dini, yaitu: (1) membantu pertumbuhan fisik anak (2) meningkatkan keseimbangan tubuh (3) melatih kelenturan, kecepatan, dan kelincahan, (4) melatih koordinasi mata, tangan, dan kaki (5) membantu perkembangan melompat dengan satu kaki.
Evolution of sustainable development goals research in tourism sector. A bibliometric review
Authors: Rodríguez-Castro Paula Isabel , Rodríguez-Cornejo María Vanessa , Montañés-Del Río Miguel Ángel , Herrera-Madueño Jesús
Published: August 2024

Since the United Nations’ approval of the Sustainable Development Goals (SDGs), the tourism industry has been identified as one that causes the greatest environmental deterioration. This has led companies to devise strategies for the management of sustainable practices, which have become one of the main subjects that must be addressed in the literature, making it necessary to open lines of study. The objective of this work, is to identify the intellectual structure of the research field of the SDGs in the tourism sector, using a bibliometric analysis that allows the identification and analysis of the relationships between the topics that have had the greatest impact on the construction of the knowledge base of this discipline. This analysis started with a search on the theme of sustainable development goals and tourism on the Web of Science (WoS) platform between 2013 and 2022. The resulting data was processed with Bibliometrix, allowing for an analysis of indicators, number of articles, and also productivity by country, author and journal. In addition, the nodes (different themes) and clusters (trends) of the field of study were identified, highlighting the main research topics. In recent decades, SDGs has expanded into various sectors especially in the tourism sector, recognizing the importance of sustainable development when developing business activity, using available resources in an economically but also environmentally efficient way. In this sense, the topics stand out: framework, economic-grow, gender and ecotourism.
Achieving sustainable development goal 6 through improved access to clean water and sanitation in Nigerian rural areas
Authors: Anam Bassey Ekpenyong , Ironbar Virginia Emmanuel , Unimna Fidelis Abunimye , Bisong Daniel Bisong , Uzoh Esther Esien-Cobham , Enendem Emmanuel Enyiegor , Adie Juliana Jerome , Ndum Victor Etim , Nwugo-Achakpokri Mercy Ehimenim , Bassey Augustine Eze , Okorn Felix Tabi , Ukam Joy Anthony , Ojong Felix Eja , Kalu Chris Ulua
Published: August 2024

Access to clean water and improved sanitation are basic elements of any meaningful discourse in rural development. They are critical challenges for achieving sustainable development over the next decade. This paper seeks to examine the strategies for improving access to clean water and sanitation in Nigerian rural communities. Hypothetically, the paper states that there is no significant relationship between access to clean water and sanitation and the attainment of Sustainable Development Goal 6 in Nigeria. The paper leverages Resilience Theory. The survey research design was adopted, and primary data was obtained from a sample size of 250 respondents, proportionally drawn from the 10 wards in Obanliku local government area of Cross River State. The chi-square statistical technique was to test the hypothesis. The result shows that the calculated value of Chi-square (X2) is 24.4. Since the P-value of 21.03 is less than the level of significance (0.05), the null hypothesis was rejected and the alternate accepted. The study concludes that there is a significant relationship between access to clean water and sanitation and the attainment of Sustainable Development Goal 6 in Cross River State, Nigeria. it recommends the need for more commitment on the part of government and international donor agencies in expanding access to clean water and improved sanitation in Nigeria.
Green practices and employees’ performance: The mediating roles of green human resources management policies and knowledge development
Authors: Faeni Dewi Puspaningtyas
Published: August 2024

The objectives of the study are to assess the impact of green human resources management (GHRM) policies and knowledge on the environmental performance of a public transportation company employees. Data from 1130 respondents were analyzed using SmartPLS modeling. The findings that GRHM affected employees of a public transportation company mediated by roles of green human resources management policies and knowledge. GRHM affected public transportation employees’ environmental performance significantly. Employees in the public transportation industry can use the study’s results to their advantage by developing plans to increase their sense of belonging to the company and their impact on the environment. Therefore, many companies understand the value of public transportation employees as the forefront ‘agent of change’ towards a significant positive environmental change in the community.
Challenges and Barriers to Property Reuse for Social Housing: A Comprehensive Review
Authors: Oza Bhavik Manish , Sanchaniya Rashmi Jaymin , Kundziņa Antra , Lapuke Sanda
Published: August 2024

This systematic literature review examines the challenges and barriers to property reuse for social housing development, a strategy increasingly recognized for its potential to address housing shortages while promoting sustainable urban development. The study synthesizes findings from a comprehensive analysis of peer-reviewed articles, policy documents, and grey literature, identifying key obstacles across technical, economic, regulatory, social, and environmental domains. Our review reveals that while property reuse offers significant opportunities for creating affordable and sustainable housing solutions, it is hindered by complex interplays of structural limitations, financial constraints, regulatory hurdles, community resistance, and environmental concerns. The findings highlight the multifaceted nature of barriers to adaptive reuse in the context of social housing, emphasizing the need for integrated approaches to overcome these challenges. This review contributes to the existing body of knowledge by providing a holistic understanding of the obstacles faced in property reuse projects for social housing and by identifying gaps in current research. The paper concludes with recommendations for policy reforms, innovative financing models, and community engagement strategies to facilitate successful property reuse initiatives. These insights are valuable for policymakers, urban planners, and housing developers seeking to implement effective property reuse strategies for social housing development.
Peningkatan Nilai Produk Limbah Kayu sebagai Elemen Dekoratif Interior untuk UMKM Furnitur di Desa Wisata Giriasih, Gunung Kidul
Authors: Febriyantoko Danang
Published: August 2024

Desa Wisata Giriasih, dengan statusnya sebagai desa wisata di wilayah Kapanewon Gunungkidul, memilikipotensi besar dalam aspek sumber daya alam dan budaya serta keberadaan UMKM yang mendukungperekonomian masyarakat. Salah satu UMKM yang berkembang cukup pesat dan dapat stabil memenuhipesanan pasar adalah industri mebel dan furnitur. Industri mebel dan furnitur di Desa Giriasih menghadapipermasalahan banyaknya limbah kayu sisa produksi yang belum termanfaatkan. Limbah-limbah kayu sisaproduksi mebel sementara hanya digunakan sebagai kayu bakar, padahal limbah ini mempunyai nilaiekonomis apabila dapat diolah kembali dengan kreativitas yang lebih baik. Program penyuluhan seni iniberupaya menjawab permasalahan tersebut dengan mendesain aksesori interior berbahan limbah sisaproduksi dari UMKM di Desa Wisata Giriasih. Metode yang digunakan dalam program penyuluhan iniadalah melalui workshop yang dilalui melalui tahapan explosing, redefining, managing, prototyping, dantrandspoting. Sasaran dari program ini adalah para perajin kayu berbasis UMKM dan masyarakat umum diDesa Wisata Giriasih. Luaran dari program penyuluhan ini berupa dua buah desain produk asesoris interiorberbahan limbah kayu berupa desain produk mebel penyimpanan dan meja gambar portable. Dari hasilproduk olahan limbah tersebut kemudian dipromosikan di gerai unggulan produk ekspor dan kerajinankreatif di Kota Yogyakarta dengan harapan dapat berdampak positif terhadap pelaku UMKM di Desa WisataGiriasih. Giriasih tourism village, a tourism village in Gunungkidul, has great potentials in terms of natural resources,cultures, and MSMEs (Micro, Small, and Medium Enterprises). One of the MSMEs which quite rapidly andstably meet the market demands is the furniture industry. The furniture industry in Giriasih village is facinga problem since a lot of wood waste has not been wisely utilized. So far, wood waste from furniture production isonly used as firewood even though the wastes have high value and potentially worthy to reprocess. By conductingthis activity, the authors attempt to tackle this problem by designing interior accessories made from woodproduction waste. The authors conducted workshop as a method that went through several stages: exploring,redefining, managing, prototyping, and trendspotting. The target of this program is MSME-based woodcraftsmen and the society. The output of this program is 2 interior accessory product designs made from woodwaste in the form of storage furniture product designs and portable drawing tables. The results of the processedwaste products were then promoted at leading export product and creative craft outlets in Yogyakarta.Keywords: waste, wood, decorative, interior, Giriasih Tourism Village
PENGARUH KONSENTRASI KEPEMILIKAN, KLASIFIKASI INDUSTRI, PERTUMBUHAN DAN RISIKO TERHADAP LEVERAGE PERUSAHAAN PUBLIK DI INDONESIA
Authors: Yohana Denny , Warnida Warnida
Published: August 2024

Penelitian ini menguji faktor selain angka-angka laporan keuangan seperti konsentrasi kepemilikan, klasifikasi industri, pertumbuhan dan risiko perusahaan berpengaruh terhadap pendanaan perusahaan khususnya pendanaan dari utang, yang dapat tercermin dari leverage perusahaan
Sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan selama perioda 2004-2007 yang diperoleh dari database Bursa Efek Indonesia (BEI). Pengujian hipotesis menggunakan analis regresi dalam model ANCOVA (analysis of covariance) untuk menguji pengaruh antara variabel-variabel independen yang terdiri dari variabel metrik dan non-metrik (dummy) dengan variabel dependen. 
Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan tidak berpengaruh terhadap leverage perusahaan, sehingga jika perusahaan dengan struktur kepemilikan terkonsentrasi atau tidak, hal ini tidak mempengaruhi leverage perusahaan. Namun, berbeda dengan struktur kepemilikan, pada variabel klasifikasi industri berpengaruh terhadap leverage perusahaan, namun memiliki hubungan yang negative. Penggunaan Price to Earning sebagai proksi dari pertumbuhan perusahaan menunjukkan bahwa PE tidak berpengaruh terhadap leverage perusahaan, dengan arti Price to Earning yang berbeda tidak akan menghasilkan leverage yang berbeda pula. Namun memiliki hubungan yang negative. Semakin tinggi PE suatu perusahaan maka semakin rendah leverage perusahaan. Karena angka PE yang tinggi menggambarkan modal saham suatu perusahan bagus, sehingga pendanaan perusahaan dari utang nenurun. Resiko perusahaan mempengaruhi leverage perusahan, semakin tinggi resiko perusahan maka semakin tinggi leverage perusahaan.
ENTERPRISE RESOURCE PLANNING SCORECARDS AND MANAGERIAL PERFORMANCE
Authors: Mansor Noorhayati , Bahar Asniati
Published: August 2024

Shang and Seddon (2002) present a framework for assessing the business benefits of Enterprise Resource Planning (ERP) systems. Chand et al. (2005) contributes to the study of ERP benefits by incorporating the balanced scorecard (BSC) framework. The BSC has been reported to improved the quality of decisions (Valiris, Chytas, and Glykas, 2005; Bremser and Chung, 2005) and enables managers to make a comprehensive assessment of companies operations (Kaplan and Norton, 1993). Existing work on the combined ERP system and BSC includes Rosemann and Wiese (1999), Wier, et al., (2007) and Mansor and Bahari, (2008). An ERP Scorecard was introduced by Chand et. al. (2005) to evaluate the ERP benefits at different managerial levels. However, their findings are subject to the limitations of case study methodology. The present paper extends the work of Chand et al. (2005) and proposes an empirical study to evaluate the perceived ERP benefits at the operational, tactical and strategic levels. A mix methodology is adopted. The first stage involves semi-structured personal interviews of CEOs to develop a set of questionnaire. In the second stage, managers of Malaysian manufacturing companies are randomly selected to respond to the structured questionnaire. The main objective of the study is to determine the relationship (if any) between ERP benefits and decision levels. The findings of this research are expected to improve the designs, applications and effectiveness of performance management system in the strategic information system environment.
VOLATILITAS HARGA SAHAM PASAR MODAL INDONESIA: STUDI PADA INDEKS LQ45 PERIODE 30 DESEMBER 2011-30 JUNI 2014
Authors: Wulansari Winda , Yonnedi Efa
Published: August 2024

Penelitian ini bertujuan mempelajari volatilitas dari harga saham di Bursa Efek Indonesia khususnya pada Indeks LQ45. Sampel penelitian ini adalah harga penutupan LQ45 dari 30 Desember 2011 sampai dengan 30 Juni 2014, dengan jumlah sebanyak 610 observasi. Penelitian ini menggunakan model ARCH/GARCH untuk memodelkan volatilitas dan menggunakan uji granger kausalitas untuk melihat pengaruh lag (return) LQ45 terhadap volatilitas LQ45. Penelitian ini menemukan bahwa terdapat fenomena volatility clustering pada indeks LQ45, GARCH (1,1) sebagai model yang baik untuk menggambarkan pergerakan volatilitas dari Indeks LQ45 dan return LQ45 granger cause volatilitas LQ45. Penemuan ini dapat digunakan investor sebagai salah satu pertimbangan dalam pengambilan keputusan investasi.
Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach
Authors: Rusmana Oman , Bawono Icuk Rangga , Indriyani Riza Uyun
Published: August 2024

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.
Pengaruh Corporate Governance, Intellectual Capital, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan
Authors: Gunawan Hervandy Henry , Pambelum Yohanes Joni , Angela Leliana Maria
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris independen, kepemilikan manajerial, intellectual capital, leverage, dan ukuran perusahaan terhadap kinerja keuangan perbankan. Teknik pemilihan sampel menggunakan purposive sampling dan menghasilkan sampel penelitian sebanyak 29 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian berupa laporan keuangan auditan diperoleh dari situs resmi BEI. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan kepemilikan manajerial berpengaruh positif terhadap kinerja keuangan, sedangkan intellectualcapital, leverage, dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.
Pengaruh Kode Etik Aparat Pengawasan Intern Pemerintah (Apip) Dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit
Authors: Ayem Sri , Jehadi Didimus
Published: August 2024

This study aims to determine the effect of integrity, objectivity, confidentiality, competence and work experience on the audit quality of internal auditors in the DIY Representative BPKP, both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires to respondents. The population in this study were all functional internal auditor officials at the BPKP DIY Representative, with the sampling technique using nonprobability sampling, namely purposive sampling. Purposive sampling is done by taking samples from several populations based on certain criteria. The relationship or influence between variables is explained by using multiple linear regression analysis and hypothesis testing (t test). The results showed that the integrity variable had no effect on audit quality, the objectivity variable had a positive effect on audit quality, the confidentiality variable had a positive effect on audit quality, the competency variable did not affect audit quality and the work experience variable had a positive effect on audit quality and simultaneously showed that the integrity variable , objectivity, confidentiality, competence, and work experience have a significant effect on audit quality.
Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak
Authors: Cheisviyanny Charoline , Helmy Herlina , Dwita Sany
Published: August 2024

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters
Pengaruh Sosialisasi PP No. 23 Tahun 2018, Modernisasi Sistem Administrasi Perpajakan, dan Biaya Kepatuhan terhadap Kemauan Membayar Pajak pada Wajib Pajak UMKM
Authors: Ayem Sri , Nofitasari Devi
Published: August 2024

This research aims to investigate the influence of socialization of Government Socialization Regulation number 23 in 2018, modernization of taxes administration system, and cost compliance with the willingness to pay taxes on Micro Small and Medium Business taxpayers. This research is causal association research with a quantitative approach. The population in this research is all of the assessable in Small and Medium Business, which become partners in the Cooperative Office and Micro Small and Medium Business in Special Region of Yogyakarta. The samples of this research are 100 assessable in Micro Small and Medium Business, which taken from the population. The methods used in collecting the data are interviewing. The analysis of multi regression is used to test the hypothesis. The result shows that Government Socialization on Government Regulation number 23 in 2018 has a positive and significant effect on the willingness to pay taxes on Micro Small and Business taxpayers. Modernization of the Tax Administration System has a positive and significant effect on the willingness to pay taxes on Micro Small and Business taxpayers, and Compliance Costs have a negative effect on Willing to Pay Taxes on Micro Small and Business taxpayers. While simultaneously the socialization of Government Regulation Number 23 in 2018, Modernization of the Tax Administration System and Compliance Costs jointly affect the Will to Pay Taxes on Micro, Small, and Medium Business Taxpayers
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Nilai Perusahaan
Authors: Zulaika Tatik , Sihombing Grasella
Published: August 2024

This research purposes is to analyze the influence of Corporate Social Responsibility (CSR) and profitability as represented by Return on Equity (ROE) and Return on Investment (ROI) on the firm value. This research uses sample of SRI-KEHATI index in Indonesia Stock Exchange (IDX) during 2012-2016 period. Based on purposive sampling method, the total of research sample are 19 companies with 5 year observation. This research is a quantitative research using multiple regression analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially and simultaneously the effect of CSR and profitability as represented by ROE and ROIon value of company  is positif and  significant. The implications of the study provide an understanding that in operational activities the company should not only seek profit but also must pay attention to its social responsibilities, while also providing benefits to stakeholders because the company can maintain and generate a positive corporate image which in the long run can increase the firm value reflected by stock price movements.
Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan?
Authors: Munaf Rinaldi , Syofriyeni Nini , Yurniwati Yurniwati
Published: August 2024

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Pimpinan dan Perangkat Pendukung (Teknologi Informasi) Terhadap Penerapan SIPKD (Studi Kasus Pada Pemerintah Kabupaten Kapuas Hulu)
Authors: Setiawan Aris
Published: August 2024

The purpose of this study was to determine and obtain empirical evidence of the influence of human resource competencies, leadership commitment and supporting devices (information technology) on the application of SIPKD to the Kapuas Hulu Regency government. The population in this study were all SKPDs in Kapuas Hulu Regency. Sampling in this study used a survey method with a total of 71 research samples. Hypothesis testing analysis techniques using multiple linear regression analysis. The results of this study indicate that the competence of human resources, the commitment of leaders and supporting devices (information technology) has a positive and significant effect on the implementation of SIPKD in the Kapuas Hulu district government means that the better the competency of human resources they have, the high commitment of leaders and supporting devices (information technology ) the better the application of SIPKD will be better.
Relevansi Nilai Informasi Akuntansi dan Informasi Intellectual Capital pada Perusahaan Berbasis Pengetahuan di Indonesia
Authors: Kusuma Poppy Dian Indira
Published: August 2024

Financial accounting research has been questioning if the accounting information contained in financial statements has lost its relevance in the capital market. In addition, this study aims to examine the value relevance of accounting and intellectual capital information of knowledge-based companies in Indonesia. Data were taken from the sample of twenty-nine companies which were purposively selected from MAKE (Most Admirable Knowledge Enterprises) award nominee companies within 2014-2018. Using multiple regression linier analysis, the results show that accounting information and intellectual capital information have value relevance. Companies with higher earning per share, book value per share, as the proxies of accounting information, and intellectual capital have higher share price. These results imply the importance for companies to properly manage their assets and to invest more in intellectual capital to create value.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BATIK INCUNG DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING
Authors: Hernando Riski , Oktavia Nisa , Mukhzarudfa Mukhzarudfa
Published: August 2024

Penelitian ini bertujuan untuk menganalis perhitungan harga pokok produksi pada usaha kecil batik incung dengan menggunkana metode activity based costing dan untuk mengetahui perbandingan harga pokok produksi pada usaha kecil batik incung dengan menggunakan metode konvensional dan activity based costing. Objek yang akan di teliti adalah penerapan metode activity based costing dalam penetuan harga pokok produksi pada usaha kecil batik incung. Penelitian ini meggunakan metode kualitatif berdasarkan ekplanatory research yaitu penelitian yang tujuannya untuk mengungkapkan atau mengexplore atau menjelaskan secara mendalam tentang variable tertentu dan penelitian ini bersifat deskriptif. Hasil penelitian menunjukkan biaya produksi menggunakan metode activity based costing menghasilkan biaya yang lebih kecil. Biaya diperoleh dengan menghitung biaya tenaga kerja lansung dan biaya overhead pabrik. Biaya tenaga kerja lansung merupakan biaya paling besar dalam aktivitas produksi batik. Sedangkan perhitungan di lakukan oleh usaha kecil batik incung menghasilkan biaya yang lebih besar. Maka perlu dilakukan perhitungan dengan pendekan yang lebih akurat yaitu dengan menggukan metode activity based costing.
(UMA) ANÁLISE DAS POLÍTICAS PÚBLICAS DE COMBATE A VIOLÊNCIA CONTRA A MULHER NO BRASIL (2014 - 2019)
Authors: Malgarezi Vitor Apolinário
Published: August 2024

Este estudo analisa as políticas públicas brasileiras de combate à violência contra a mulher em meio a um contexto de avanço de práticas neoliberais e neoconservadoras. Utilizando uma abordagem qualitativa, foram investigadas mudanças institucionais e orçamentárias, além de análises de discursos e ações do Ministério da Mulher, da Família e dos Direitos Humanos, liderado por Damares Regina Alves. Por meio de pesquisa documental, foram coletados dados do Portal da Transparência e do Sistema Eletrônico de Serviços de Informação ao Cidadão (e-SIC), permitindo uma análise longitudinal das políticas implementadas entre 2014 e 2019. Os resultados revelaram cortes significativos nos investimentos, afetando programas essenciais como a Casa da Mulher Brasileira e a Central de Atendimento à mulher - Ligue 180. Além disso, foram examinadas campanhas promovidas pelo Ministério, como "salve uma mulher" e "tudo tem o seu tempo", criticadas por não abordarem as causas estruturais da violência de gênero. A análise também revelou restrições à participação e controle social, exemplificadas pelo Decreto n° 9.759, que limita os colegiados da administração pública federal. Os resultados destacam a importância de uma análise crítica das políticas públicas e de uma mobilização social para enfrentar os retrocessos observados. As conclusões deste estudo contribuem significativamente para uma compreensão mais profunda dos desafios enfrentados na promoção dos direitos das mulheres e na construção de uma sociedade mais igualitária.
Chili Price Prediction One Year Ahead Using the Gated Recurrent Unit Method
Authors: Yustitia Certa , Charibaldi Novrido
Published: August 2024

Chili is an important commodity in the Indonesian economy, and it experiences significant price fluctuations. This is due to several factors, such as demand and supply in the market and climate and temperature factors. The prediction of chili prices is important to minimize the risk of loss to the community and the government. Previous studies have used ARIMA, SVR, MLP, and RNN methods to predict chili prices. However, these methods are still considered less effective, especially in processing large amounts of information. In this study, the Gated Recurrent Unit (GRU) method is used as an alternative, and this method is designed to overcome obstacles to remembering long information. The results show that GRU provides excellent prediction performance, with a MAPE value below 10% for all types of chili peppers. The test results that have been carried out show that the size of the window data affects the accuracy of predicting chili prices. In addition, the combination of hyperparameters, namely hidden neurons and epochs, also influences the accuracy of predicting chili prices. The lowest MAPE value is obtained in predicting large red chili pepper prices of 4.850% with 512 hidden neurons and 100 epochs. Then, a MAPE of 6.434% was obtained using 512 hidden neurons and 100 epochs to predict curly red chili pepper prices. In predicting the price of green bird's eye pepper, a MAPE of 7.288% is obtained with a combination of 512 hidden neurons and 150 epochs. Finally, the lowest MAPE value is obtained in predicting the price of red bird's eye pepper at 6.452% with a combination of 512 hidden neurons and 150 epochs.
A Literature Review: Implementation of Information Technology Governance in Indonesia
Authors: Suryanto Tri Lathif Mardi , Pratita Anindita , Nurhayati Eli , Anidew Nadilla , Elfaretta Syifa’ Saskia
Published: August 2024

The current phase of technological development requires companies in Indonesia to take advantage of IT investments to support every business process in it. However, information technology governance is needed to avoid the mismatch of IT utilization with the company's business objectives. There are many frameworks needed to measure IT governance. In this study, the Cobit framework. This research is a Literature Review study to answer RQ1, which is related to the criteria for the literature study following the research, and RQ2 regarding the most frequently used domains. Of the 48 selected journals, 15 journals were found that matched the research criteria. The most frequently used domains in the 15 journals were the DSS (Deliver, Service, and Support) domain at number one and EDM (Evaluate, Direct, Monitor) at number two. DSS domain will recommend focusing on information technology service upgrades and organizational support. In contrast, the EDM domain will evaluate the available system.
Application of Waterfall-System Development Life Cycle Methodology for Designing Purchase Order Material Control System
Authors: Maukar Anastasia Lidya , Kesuma Dewa Anggara , Widodo Anang Aris
Published: August 2024

In this fast-paced demand consumer chain, the manufacturer has to go even faster to follow the stream. A strong purchasing monitoring system is required to ensure material delivery time accuracy and provide material adjustment for production continuity. This study discussed the information flow of material purchasing to understand the important role of Purchase Order (PO) Material Control in managing the production material. This research was conducted a plastic packaging manufacturing. PO Material Control is used to carry out material purchasing management activities from the PO release stage, PO processing, and material receiving. The current system does not run well due to deficiencies of unclear instructions, unclear purpose, disorganized structure, and lack of supervision. It harms the management of material purchases. This research employs a Waterfall-System Development Life Cycle (SDLC) for identifying and improving the PO material control system. The improved system provides an organized visualization of inputs, displaying clear objectives as information outputs and refining the flowchart to utilize the system for better supervision. By implementing the proposed system, users become more understanding of running the system. The system that has been suggested can be utilized following its goal, where the monitoring of material procurement can also be carried out. The system also provides an output such as reports that can be used for operations and planning for future material purchases.
Application of Mobile-Based Augmented Reality Technology Concepts in Interactive Learning Systems for Liquefaction Phenomena for the Deaf
Authors: Indriyono Bonifacius , Pamungkas Natalinda , Zahari Iqlima , Lestari Yuni , Dimentieva Imelda
Published: August 2024

One of the natural disasters currently happening in Indonesia is an earthquake. An earthquake is a condition where the earth shakes due to volcanic activity and collisions due to the movement of the earth's plates. Earthquake activity causes many problems. One of them is liquefaction. Liquefaction is an event that indicates a loss of soil shear strength due to an increase in pore water pressure. This occurs because the earthquake load occurs so quickly and briefly. Liquefaction is an illustration of the effect of an earthquake so that the soil layer loses its strength. The public rarely knows the phenomenon of earthquakes and liquefaction. Not many people know how the process of the movement of the earth is the forerunner of earthquakes, especially people with hearing impairments. They could only feel an earthquake. Therefore, there is a need for education that can be conveyed to the public. Educational techniques in the virtual form will be a special attraction for people, especially people who are deaf or hard of hearing. Augmented Reality (AR) technology is a technology where virtual objects and real objects are combined. The AR is used to create virtual and interactive learning media. This study produced an application as a learning media that utilizes AR technology with the Marker Based Tracking method. The technology was developed using the MDLC (Multimedia Development Life Cycle) method for the learning media to be more interactive. The results of the tests concluded that the application could be used as an interactive learning medium to increase knowledge about earthquakes and the effects of liquefaction on the community.
Information Security System Design Using XDR And EDR
Authors: Soleman Dedi , Soewito Benfano
Published: August 2024

The development of technology has provided many benefits in providing services to the community and helping to manage government efficiently. However, increasing reliance on technology also indirectly increases the risk of cyberattacks. Every company has the threat of cyber attacks from hackers who try to access and possess important and confidential assets both from inside and outside the company. To protect these assets, a cybersecurity system is needed that is able to protect against various threats of attack from irresponsible parties. A layered cybersecurity system is needed to be able to detect and respond to cyber attacks that occur automatically. XDR is a tool to detect and respond to cyber attacks based on the results of data analysis throughout the infrastructure with the aim of improving the efficiency of security operations. In addition, a system is also needed that is able to detect, alert, investigate, isolate and remove malicious software at endpoints in real-time, this system is called EDR. The test results after the implementation of the security system are systems that can monitor cyber attacks that appear in real-time, provide an automatic response so that information security on servers and endpoint devices can be protected.
The Effect of Social Distance toward Immigrants on Multicultural Acceptance : Verification of the Mediating Effect of Threat Awareness among Chung Nam Residents
Authors:   The Korean Association of Criminal Psychology, Kang Young-Sook , Lee Mi-Kyoung , Lim You-Seok
Published: August 2024

Recently, the number of immigrants and multicultural communities moving into the country has continued to increase. Also, Multicultural members appear from professionals to illegal immigrants in a variety of ways. This study verified the impact of the social distance by Chung Nam residents toward immigrants on multicultural acceptance and the mediating effect of threat awareness. As a result of the study, it was found that there were differences in perception between groups depending on the presence of children, age, marital status, and educational level among socio-demographic characteristics. Threat awareness was significant to have a partial mediating effect on the effect of the survey subjects' social distance on multicultural acceptance. Ultimately, in order to reduce the impact of negative perceptions such as social distance and threat awareness on multicultural acceptance, and to resolve conflict issues, continuous monitoring and social integration policies by local communities and related organizations must be implemented.
Associations of parental adverse childhood experiences and perpetrations of child maltreatment: Applications of inverse probability weighting for estimating causal effects
Authors:   The Korean Association of Criminal Psychology, Lee Jeensuk , Kim Joonbeom
Published: August 2024

This study aims to examine associations between adverse childhood experiences (ACEs) as a context of developmental crisis in the original family and the perpetration of child maltreatment. A national representative sample of 4,007 married individuals, which was conducted by Korea Institute for Health and Social Affairs (KIHASA) in 2017 was used to analysis. The main results are as follows: First, after inverse probability weighting (IPW), all characteristics were similar between perpetrators of child maltreatment and the control group, which statistically corrects for selection bias. Secondly, parental history of family substance abuse predicted the perpetration of all forms of child maltreatment. Third, the history of physical abuse and neglect in the family predicted current physical abuse and neglect, respectively. Overall, adult maltreatment perpetration mirrored the types of adversity children had experienced in the past. Based on these findings, policy and practice recommendations were suggest for the prevention of child maltreatment.
THE UKRAINIAN QUESTION IN THE ACTIVITIES OF THE MINISTER-CHAIRMAN OF THE PROVISIONAL GOVERNMENT, PRINCE G. E. L’VOV (March – July 1917)
Authors: Кулаков С.В.
Published: August 2024

В статье рассматривается деятельность министра-председателя Временного правительства, кн. Г. Е. Львова в марте – июле 1917 г. по разрешению проблем, связанных с украинской автономией. В результате проведенного исследо- вания выявлены различные варианты поведения министра-председателя при взаимо- действии с украин скими национальными организациями, в том числе и с Центральной радой. Одной из причин уступок Временного правительства в вопросе украинской автономии было стремление обеспечить стабильность тыла и управляемость фронта в условиях успешно развивавшегося летнего наступления 1917 г. Это и сохранение территориальной целостности России до начала работы Учредительного собрания являлось главными задачами кн. Львова, ради чего он был готов идти на компромиссы в украинском вопросе.