bluuebunny/crossref_metadata_2025 huggingface dataset:
A Comparative Analysis of Machine Learning Approaches for Evaluating the Compressive Strength of Pozzolanic Concrete
Authors: Raju Matiur Rahman , Rahman Mahfuzur , Islam Md Monirul , Hasan Noor Md  Sadiqul , Hasan Md Mehedi , Sharmily Tarin , Hosen Mohammed Sajib
Published: June 2024

This study leverages machine learning techniques to predict pozzolanic concrete's compressive strength accurately. Using artificial neural networks (ANN), random forest (RF), and gradient boosting regressor (GBR) models trained on a dataset of 482 samples, the study divides the data into 70% training and 30% testing subsets with seven input parameters. Model performance is assessed through metrics like coefficient of determination (R2), root mean square error (RMSE), and mean absolute error (MAE). The RF model excels, achieving R2 values of 0.976 in training and 0.964 in testing, along with the lowest RMSE (2.84 MPa) and MAE (2.05 MPa) during training and RMSE values of 7.81 MPa and MAE values of 5.89 MPa during testing, demonstrating superior predictive accuracy. Sensitivity analysis highlights the pivotal role of cement as an input parameter, contributing significantly to the model's accuracy. Employing K-fold cross-validation confirms the RF model's robustness with an average R2 value of 0.959. This research underscores the RF model's reliability and effectiveness in forecasting pozzolanic concrete compressive strength, with practical applications for concrete optimization and construction practices, establishing it as the preferred choice compared to other machine learning models.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 90-122
Optimal Design and Performance Analysis of a Gas-Gas Heat Exchanger for Harvesting Waste Heat
Authors: Rahman Mostafizur , Alam Md  Mahedi , Sarker Debasish
Published: June 2024

This study reports the design of an optimized heat exchanger capable of efficiently extracting and transferring waste heat from flue gas to air. An experimental setup was constructed to recover waste heat from the exhaust steam of a boiler, using this heat to warm compressed air. Thermocouples recorded the temperatures at the inlet and outlet of both the hot and cold fluids. A MATLAB code is developed to compare the experimental results. According to our code, the cold fluid outlet temperature ranged from 71.5°C to 76°C, while the experimental setup showed temperatures ranging from 66°C to 71.5°C at air mass flow rates of 0.1564, 0.1346, and 0.1794 kg/s. The deviation may arise from the inaccuracies of the flow rate and the temperature measurement devices as well as the constraints in correlations which calculate heat transfer coefficient and friction factor in pressure drop. Future work may focus on minimizing the deviations and propose an improved design of heat exchanger.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 124-141
Tensile and Fracture Behaviour of Sn/Pb Solder Affected Aluminium Subjected to Post-Deformation Ageing
Authors: Kaiser Mohammad Salim
Published: June 2024

An efficient assessment of the mechanical characteristics of waste/scraped aluminum under a variety of operating circumstances is crucial to the exploration of its potential for reuse. In this regard Sn/Pb solder affected aluminum is subjected to post-deformation and ageing in order to investigate its effect on tensile and fracture behaviour. To isolate the individual effects pure Al, binary Al-Sn and Al-Pb alloy samples are taken simultaneously. Cold rolled by 80% and aged at different temperatures are then tensile tested at room temperature with a different strain rate. Results are the solder affected samples improved in strength through solid solution strengthening whereas tin performed better than lead because Sn has a different BCC crystal structure than that of FCC Al and Pb. Quantitative analysis indicates that at the peak aged condition the strength of pure aluminium is improved by 21%, 9% and 29% when affected by Sn, Pb and Sn-Pb solder respectively. Tin forms various intermetallics with different impurities hence there is some ageing response. These precipitates have an effect on the strain rate and accelerate the tensile strength. The effects of elements on the reduction of impact strength are noticeable. Minor added alloys show relatively dense grain boundaries for the presence of different elements. Such elements are visible on the fracture surface, which inhibits dislocation movement and ensures high strength.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 186-201
Zoom as a Teaching Tool to Enhance Students’ Listening and Speaking Skills: Teachers’ and Students’ Perceptions
Authors: Akanda Firoz , Suchona Iffat Jahan
Published: June 2024

Zoom, an essential tool for online learning, has transformed teaching and learning strategies and made it possible for teachers to adapt to the ever-changing online landscape. The study explores the perceptions of teachers and students regarding the use of Zoom as a virtual tool for speaking and listening classes at private universities in Dhaka, Bangladesh.It involves five English language teachers and 15 students, employing qualitative methods such as semi-structured interviews. Results indicate improved speaking skills but not listening skills due to issues like power cuts, unstable internet, device unavailability, lack of concentration, and buffering. Despite obstacles, both teachers and students view Zoom favorably for speaking tasks but face challenges with overall listening comprehension.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 202-217
A Comprehensive Review on the Impact of Teacher Feedback in Language Development for ESL/EFL Learners
Authors: Hossain Kazi Imran , Ahmed Md Kawser , Mahmud Md Sabid
Published: June 2024

This comprehensive review investigates the multifaceted impact of teacher feedback on English as a Second/Foreign Language (ESL/EFL) learners' language development. The paper examines feedback modalities, including written, verbal, and technological approaches, and recommends a multimodal strategy to accommodate diverse learner preferences. The challenges in providing feedback, such as balancing corrective and affirming feedback and individualising responses in large classes, are discussed. Future recommendations include using technology to provide scalable and personalised feedback, encouraging learner agency through self-assessment, and prioritising cultural responsiveness. The integration of socio-emotional dimensions into feedback practices is highlighted, emphasising the importance of a comprehensive approach to ESL/EFL language development. Ongoing collaboration among teachers, students, and researchers is recognised as critical for shaping evidence-based practices and advancing inclusive and effective ESL/EFL teaching. This paper offers valuable insights for teachers, researchers, and policymakers looking to improve language development strategies in a variety of ESL/EFL contexts.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 218-229
Islamic Religiosity as a Control of Suicide Intent among Final-Year Students through Spiritual Experience
Authors: Iredho Fani Reza  , Kiki Cahaya Setiawan  , Eko Oktapiya Hadinata  , Shams Fariza MD
Published: June 2024

This research investigates the impact of Islamic religiosity and spiritual experiences on suicide intent among final-year students. The phenomenon of final-year students experiencing difficulties in completing their final assignments and even resorting to suicide serves as the background for this study. The research methodology employed is quantitative with a survey approach. Data analysis was conducted using path analysis techniques through Mplus version 8.0 software and its supporting tool, IBM SPSS version 24. The study's population consisted of final-year students at Sriwijaya University and Raden Fatah State Islamic University, Palembang. The sample was selected using a multistage sampling technique, with 412 respondents. This study used research instruments, including the Harkavy Asnis Suicide Scale (HASS) by Jill M. Harkavy Friedman, the Islamic Religiosity Scale by Hisham Abu Raiya et al., and the Daily Spiritual Experience Scale by Lynn G. Underwood. The research results indicate that Islamic religiosity has a significant influence on suicide intent through spiritual experiences as a mediator. Spiritual experiences are associated with a reduction in suicide intent, and both factors contribute to reducing suicide intent among students (R Square Change = 12%). Additionally, there is also a direct influence of Islamic religiosity on suicide intent without mediation. Similar findings apply to spiritual experiences. Recommendations from this research include encouraging students to engage in religious practices, strengthening spiritual experiences, and maintaining a balance between academic and religious aspects. The importance of mental health support and suicide prevention programs within the campus environment is also emphasized.
The Urge of Parents' Role: The Contributions of Parent and Peer Attachment to Adolescent’s Problematic Internet Use (PIU)
Authors: Mukti R Yuliana , Bustan Radhiya
Published: June 2024

Indonesian adolescents spend too many hours using the internet. It leads to negative impacts, including problematic internet use (PIU). Few studies have found that social factors from parents and peers contribute to how they use the internet. Regardless, they still found inconsistencies regarding whether parents or peers, if investigated together, had the highest impact on their maladaptive internet use. This study aimed to examine the contribution of adolescent attachment to parents and peers to adolescents’ maladaptive internet use in terms of PIU. This research is using accidental sampling. The subjects were 237 adolescents (91 male) aged 12-24 years (M=15.03) from the Jabodetabek area. Data was collected using Google Forms. The PIU was measured using IPIUS (Indonesia Problematic Internet Use), and adolescents’ attachment was measured using IPPA (Inventory of Parent and Peer Attachment). Multiple regression with the stepwise model is applied to investigate the contribution of attachment to PIU. This paper argues that parent and peer attachment contributes significantly to adolescents’ PIU, and this parent attachment has a higher influence than peer attachment. This implies that optimizing parents’ role in attachment behavior could still impact adolescents’ internet behavior.
Self-Efficacy, Competence in Technology Information and Computers, and Burnout: What is the Profile for Teachers?
Authors: Handayanto Agung , Miyono Noor , Yulianti Padmi Dhyah
Published: June 2024

Burnout in teachers will affect the teacher's mental health condition. Teacher burnout is rarely researched because it affects teacher credibility. Thus, burnout experienced by teachers must be anticipated because it will be detrimental to the teacher himself, the organization, and the students. Teachers’ self-efficacy and ICT competency are thought to influence teacher burnout. Teachers with low self-efficacy and ICT Competence will tend to be susceptible to burnout. The problem formulation in this research is “Do self-efficacy and ICT Competence have a relationship with teacher burnout?”. This research examines the relationship between self-efficacy and ICT Competence and burnout in teachers. The research uses a quantitative design with SPSS-assisted multiple linear regression. The research results showed an influence of self-efficacy on burnout, an influence of information and computer technology competence on burnout, and an influence of self-efficacy and information and computer technology competence on burnout. Researchers discussed and provided in-depth suggestions for this research.
The Effect of Entrepreneurial Orientation on the Employability of Final Year Students
Authors: Kadiyono Anissa Lestari , Sihaloho Anselma Ratna Henrieta
Published: June 2024

Unemployment of university graduates has been a severe problem faced by all parties involved in the world of work. Therefore, students are expected to be ready to join the workforce and pursue career development after graduation. This research examined the relationship between entrepreneurial orientation and student employability in facing challenges at the workplace. Entrepreneurial Orientation involves the processes, practices, and decision-making activities aimed at achieving successful outcomes. It impacts students' employability, encompassing the skills, knowledge, and personal attributes that enhance graduates' chances of securing employment and thriving in their chosen careers. This, in turn, benefits the individuals, the workforce, the community, and the economy. This research used a survey method, and the data was collected through an online questionnaire. A total of 478 final-year students of universities in West Java Province, chosen using the quota sampling technique, participated in this study. The linear regression analysis showed a significant influence of entrepreneurial orientation on employability by 50.2%. This shows that entrepreneurial orientation will affect the higher employability of final-year students in their career development.
Development of the Indonesian Version of the Object-Spatial Imagery and Verbal Questionnaire (IDN-OSIVQ)
Authors: Khikmiyah Fatimatul , Siswono Tatag Yuli Eko , Lukito Agung
Published: June 2024

Developing the Indonesian Version of the Object-Spatial Imagery and Verbal Questionnaire (IDN-OSIVQ) aims to create a culturally adapted and validated instrument for assessing object-spatial imagery abilities in the Indonesian population. The research utilized a developmental method to test the instrument's reliability and validity through rigorous adaptation procedures, including translation, back-translation, expert review, and pilot testing. Data from 153 students were analyzed to establish the internal consistency, construct validity, and factor structure of the IDN-OSIVQ. Results showed that the IDN-OSIVQ scales had satisfactory internal reliability, with principal component analysis confirming distinct and coherent factors. Object imagery had the highest average score (3.6662), while spatial imagery had the lowest (3.1765). Criterion validity was established as participants' ratings correlated favorably with corresponding tasks. Gender differences were observed: men scored higher on spatial imagery and women on object imagery, yet these differences did not overshadow the strong associations between cognitive style ratings and objective measures. The cultural adaptation process ensured the questionnaire's relevance and comprehensibility, enhancing its applicability. The findings support the IDN-OSIVQ as a reliable and valid tool, suggesting future research should involve more diverse age groups.
Self-Efficacy and Social Support: Two Predictors of Teachers Resilience in Inclusive Elementary School
Authors: Kusuma Ratna Yanita , Fathiyah Kartika Nur
Published: June 2024

The implementation of inclusive education is still not balanced with the availability of supporting facilities, which is one of the biggest challenges for teachers. The inability to overcome these challenges can increase risk factors, leaving teachers vulnerable to psychological problems. Resilience is suspected to be one of the supporting factors for teachers to overcome various problems. Studies that identify various predictors that affect resilience are needed to optimize teachers' ability to deal with existing problems. This study aims to determine the role of self-efficacy and social support as predictors of teacher resilience in inclusive elementary schools. This study uses a quantitative approach with an ex post facto method.  One hundred fifty-six inclusive elementary school teachers in Bantul Regency participated in this study. Data analysis used was structural equation modeling (SEM) techniques with partial least squares (PLS) modeling. The results showed that teachers' self-efficacy and social support could predict teacher resilience and its dimensions in inclusive elementary schools in Bantul Regency, contributing to the predictive relevance value (Q2) of 30.1%.
Prevalensi Luka Memar pada Kasus Kekerasan dalam Rumah Tangga
Authors: Syatirah Andi Bau , Dase Jerny , Makmun Armanto , Mathius Denny , Gani Azis Beru
Published: June 2024

Pendahuluan: Kekerasan dalam rumah tangga (KDRT) merupakan salah satu kasus yang meningkat tiap tahunnya. Kekerasan yang sangat umum ditemui merupakan kekerasan tumpul serta luka memar yang paling sering ditemukan. Tujuan: Mengetahui Prevalensi luka memar pada kasus KDRT yang didapatkan di Centra Visum Rumah Sakit Bhayangkara Makassar Tahun 2022 – 2023. Metode: Menggunakan metode deskriptif dengan menggunakan data sekunder yaitu rekam medik. Hasil: Jumlah kasus KDRT di yang didapatkan dengan total 340 kasus, Jumlah pasien pada tahun 2022 yang mengalami trauma tumpul sebanyak 99 kasus (29,1%) serta trauma bukan tumpul 66 kasus (19,4%) serta tahun 2023 yang mengalami trauma tumpul sebanyak 86 kasus (25,3%) serta bukan trauma tumpul 89 kasus (26,1%). Jumlah pasien yang mengalami luka memar pada pasien perempuan 2022-2023 tertinggi pada tahun 2022 sebanyak 82 kasus (51,6%) dan terendah tahun 2023 sebanyak 77 kasus (48,4%). Jumlah pasien yang mengalami luka memar berdasarkan perubahan warna dimana pada tahun 2022 didapatkan yang tertinggi yaitu warna merah 40 kasus (24,7%), begitupun pada tahun 2023 tertinggi warna merah didapatkan dengan 35 kasus (21,7%), Kesimpulan: Berdasarkan hasil menunjukkan bahwa kasus KDRT meningkat tiap tahunnya. Adanya penurunan tingkat kekerasan trauma tumpul serta peningkatan bukan trauma tumpul pada tahun 2022-2023, begitupun dengan kasus KDRT pada perempuan terjadi penurunan.  Perubahan warna tertinggi yaitu warna merah (hari pertama) yang menandakan makin banyak yang berani dan sadar akan penyelesaian kasus KDRT tidak hanya diselesaikan dirumah tetapi harus diselesaikan bersama aparat penegak hukum pada hari pertama terjadinya kasus KDRT.
Gambaran Karakteristik Pasien Katarak Senilis
Authors: Fauziah Andi Safa , Maharani Ratih Natasha , Umar Sittii Suleha , Akib Marliyanti Nur Rahma , Hidayat Muh Fadli
Published: June 2024

Katarak atau kekeruhan lensa mata merupakan penyebab utama kebutaan di Indonesia yaitu sebesar 81,2%. Dengan meningkatnya umur harapan hidup maka proporsi hidup usia diatas 50 tahun akan meningkat sehingga jumlah penderita katarak juga makin meningkat. Penelitian ini bertujuan untuk mengetahui gambaran karakteristik pasien katarak senilis di Rumah Sakit Bhayangkara Makassar tahun 2019 – 2020. Jenis penelitian yang digunakan pada penelitian ini adalah deskriptif observational. Penelitian dilakukan dengan menggunakan data sekunder melalui rekam medis pasien yang terdiagnosis katarak pada Rumah Sakit Bhayangkara Kota Makassar. Metode pengambilan sample dilakukan dengan metode purpossive sampling, populasi pasien nantinya dimasukkan kedalam rumus slovin sehingga didapatkan sampel sebanyak 74 pasien. Data yang terkumpul kemudian diolah ke dalam Microsoft Excel dan disajikan dalam bentuk tabel dan diagram. karakteristik pasien katarak senilis terbanyak pada rentan usia 60 – 69 tahun (64,9%), distribusi jenis kelamin pasien katarak senilis terbanyak yaitu perempuan (52,7%), distribusi bilateralitas pasien katarak senilis terbanyak yaitu datang dengan keluhan kedua mata (58,2%), distribusi visus pasien katarak senilis terbanyak kategori berat dan buta (32,4%), distribusi stadium kataran terbanyak pada stadium imatur (82,4%), distribusi riwayat hipertensi pasien katarak senilis terbanyak yaitu pasien tanpa riwayat hipertensi (59,4%), distribusi riwayat diabetes melitus pada pasien katarak senilis terbanyak yaitu pasien tanpa riwayat diabetes melitus (64,8%), dan distribusi riwayat paparan sinar UV pada pasien katarak senilis terbanyak yaitu tidak ada riwayat paparan sinar UV lebih dari 6 jam (71,6%).
Proses Pemerolehan Bahasa Huruf Vokal Anak Tunarungu di Sekolah Luar Biasa Negeri Merangin
Authors: Julita Ranti , Krisniawati Ekaning , Ratnasari Dewi , Sofyan Agus Nero
Published: June 2024

The problem of this research is how is the language acquisition process in deaf children, especially in vowel phonemes and how is it realized. The purpose of this study is to describe how deaf children acquire vocal phonemes and explain how deaf children realize them. The subjects of this study were Alex in grade 10 at SLB Marangin and Ratna at grade 12 at SLB Marangin. The method used is descriptive analysis with a qualitative approach using observation and note taking techniques. The researcher obtained the data by listening to and recording a video that was uploaded to YouTube by Nelly entitled 'speech development assessment of deaf children in expressing vowels' which was conducted at SLB Negri Merangin. The results showed that in the pronunciation of the vowels Ratna and Alex were not clear enough in pronouncing the vowel phonemes /o/ and /i/ but the type of phonemes /o/ flanked by the phonemes /b/ and /l/ Ratna and Alex could pronounce them clearly as in the word 'ball'. Alex and Ratna also had difficulty deciphering the words 'bucket' and 'shrimp'. In the word 'ember', Ratna and Alex could not pronounce the phoneme /r/ clearly and in the word prawn, Alex and Ratna could not pronounce the consonant /ng/.
Efektivitas Model Pembelajaran Berbasis Masalah terhadap Kemampuan Menulis Cerita Pendek pada Siswa SMA
Authors: Maula Atiyatul , Khuzaemah Emah , Herawati Lilik
Published: June 2024

Short story writing skills are still difficult to master by high school students. One of the difficulties experienced by high school students is the difficulty in expressing ideas and interesting event sequences. Therefore, improvements are needed in the learning process of short story writing skills. One way to overcome students' difficulties in writing short stories is the application of problem-based learning (PBL) models. The study aims to determine how effective the problem-based learning model is on the short story writing skills of high school students. The population in this study were students of class XI of SMA Negeri 1 Astanajapura which consisted of 10 classes. The sample in this study was class XI MIPA 3 as the experimental class and class XI MIPA 4 as the control class, each of which consisted of 36 students. The data collection technique used the short story writing test technique. This study is a quantitative study with a quasi-experimental design. Based on the results of the study, it is known that the problem-based learning model is effective in the short story writing skills of high school students. This is indicated by the t-value of 0.000 <0.05, so the hypothesis is accepted. Then, the results of the data analysis also showed an increase in the results of the short story writing test in the control class and the experimental class, this was proven by the results of the pretest and posttest. In the control class consisting of 36 students, the pretest score was 55.58, and there was an increase in the posttest of 57.69. While in the experimental class consisting of 36 students, the pretest score was 61.19, and there was an increase in the posttest of 67.08. Although both experienced an increase, the results of the short story writing test in the experimental class experienced a greater increase than the control class.
Development of Feature Based Learning Media Instagram in Learning Writing Procedure Text at SMP Negeri 2 Imogiri Yogyakarta
Authors: Soleha Isnani Marhatun , Jamilah Fitri , Susetyo Susetyo
Published: June 2024

The objectives of this research: (1) to determine the development of learning media based on Instagram features with the 4-D model (Define, Design, Develop, Disseminate) in learning procedural text writing skills for class VII junior high school students. (2) describe the feasibility of learning media based on Instagram features in learning text writing skills in class VII junior high school learning procedural texts. (3) describe the practicality of learning media based on Instagram features in learning procedural text writing skills in class VII junior high school. This research developed with 4D model and carried out at SMP Negeri 2 Imogiri in 2023/2024. The subjects of this research were students in class VII F with a sample of 15 students. The development procedure was carried out in four stages, namely define, design, develop, disseminate. Data collection techniques used student response questionnaires, media expert validation sheets, material expert validation sheets, pretest and posttest. The results of this research show: (1) the Instagram feature-based learning media developed for learning procedural text writing skills for class VII students at SMP Negeri 2 Imogiri has been carried out in accordance with the stages of the 4-D Model, namely Define, Design, Develop, Disseminate, (2) the process of developing learning media based on Instagram features is carried out in stages, namely (1) definition, (2) design, (3) development and (4) implementation. (2) Instagram feature-based learning media developed for learning procedure text writing skills for class VII students of SMP Negeri 2 Wonogiri with the 4-D model (Define, Design, Develop, Disseminate) is suitable as a learning media. The results of the assessment from experts on the media being developed obtained a score of 3.4, including in the good category, and the assessment from material experts was 3, including in the good category. (3) Instagram feature-based learning media developed for class VII students at SMP Negeri 2 Imogiri in learning procedural text writing skills using the 4-D model was declared practical for use in learning. the percentage of student learning completeness from 20% to 73.3% was declared valid.
Optical Properties of Polyvinyl Alcohol-Based Polymer Films Containing Methylene Blue and Trichloroacetic Acid for Gamma Radiation Dosimetry Applications
Authors: Prayogi Saiful , Doyan Aris , Méité Namory , Sarkingobir Yusuf , Kouamé Alfred Niamien , Yaya Ouattara Leygnima
Published: June 2024

The primary objective of this study is to investigate the optical properties of polyvinyl alcohol (PVA) based polymer films, incorporating methylene blue (MB) dye and trichloroacetic acid (TCA), for their potential application in gamma radiation dosimetry. Specifically, this research aims to explore the effects of gamma radiation on the color change characteristics, optical absorption spectra, activation energy, and optical band gap energy of the PVA-MB-TCA polymer films. Additionally, the study seeks to assess the stability of these polymer films under varying doses of gamma radiation, ranging up to 14 kGy. The PVA-MB-TCA polymer films were prepared using a solvent-casting method. The polymer film samples were then exposed to gamma radiation from a 60Co source, with doses up to 14 kGy. The study observed significant color changes in the polymer films, transitioning from blue at 0 kGy to light blue-near transparent at 14 kGy. Spectrophotometric analysis identified three distinct wavelengths of maximum absorption at 360 nm, 440 nm, and 560 nm. As the radiation dose increased, absorption values decreased at 360 nm and 440 nm, while an opposite trend was noted at 560 nm. Furthermore, the activation energy of the polymer films was found to decrease with increasing radiation doses, indicating a reduction in the energy barriers for internal reactions. Similarly, the optical band gap energy also showed a decreasing trend with higher radiation doses across all types of transitions. These results demonstrate that the PVA-MB-TCA polymer films undergo significant optical and structural changes when exposed to gamma radiation, highlighting their potential utility as reliable high-dose radiation dosimeters. The stability of these films under radiation further supports their applicability in various fields requiring precise radiation dose monitoring, such as medical sterilization, food processing, and environmental safety.
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik
Authors: Mahardhika Arya Samudra , Herwiyanti Eliada , Lestari Puji , Praptapa Agung , Setyorini Christina Tri , Suyono Eko , Restianto Yanuar Eko
Published: June 2024

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay
Authors: Febriana Devi , Wijaya Rico , Jumaili Salman
Published: June 2024

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay.
The Effect Of Economic Growth, Local Original Income And Equalization Fund On Capital Expenditure (Study On District/City Local Governments In Indonesia)
Authors: Tarmidi Didi , Hendiarto R. Susanto , Paramudhita Radea Respati , Putra Ivan Gumilar Sambas
Published: June 2024

Capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that benefit more than one accounting period, including expenditures for maintenance costs that maintain or increase useful life, and increase capacity and asset quality. This study aims to examine the effect of Economic Growth, Local Original Revenue, and Balancing Funds on Capital Expenditure in District/City Regional Governments in Indonesia in 2022 both partially and simultaneously. This research uses quantitative methods, using secondary data obtained through the website of the Directorate General of Financial Balance and the website of the Central Statistics Agency. The sampling technique uses the purposive sampling method with a total sample of 218 District/City Regional Governments in Indonesia in 2022. The data analysis method in this study used multiple linear regression analysis. The results of the study show that the variables of Economic Growth, Regional Original Income, and Balancing Funds simultaneously affect Capital Expenditure. Partially, Economic Growth does not affect Capital Expenditure, while Regional Original Revenue and Balancing Fund affect Capital Expenditure.
The Influence Of Green Marketing On The Formation Of Green Brand Awareness Of Oriflame Brand In Jakarta City
Authors: Putri Indriana Bella , Widodo Arry
Published: June 2024

Oriflame uses a green marketing strategy to attract customers and keep them coming back for more.The manufacturing process for Oriflame's other product is known as the ringing process.The purpose of this article is to provide insight into Oriflame's efforts to promote green marketing and brand awareness.This article was written to find out how green marketing can increase Oriflame's brand awareness in Kota Jakarta.A deskriptif method was used in conjunction with a quantitative method that was used to collect responses from 100 Oriflame customers in Kota Jakarta Barat.Non-probability sampling and purposeful sampling are two types of sampling techniques.The SPSS 25 for Windows software was used to analyze the data in this study.The analysis of the deskriptif for the variable green marketing category was found to be superior by 88%, and the variable green brand awareness category was found to be superior by 87%.Green marketing has a positive and significant impact on green brand awareness, with a gain of 31,8 percent and a loss of 68,2 percent due to unidentified factors.
Influence of Store Atmosphere and Price on Costumer Loyality (Study at Diantara Kopi Coffee Shop in Bandung)
Authors: Hendiarto R Susanto , Laksana Rinda Febrianti , Alhafizh Fikri
Published: June 2024

Observing the last year, many coffee shops scattered across Bandung have experienced a significant increase in the number of coffee shops. There are many kinds of coffee shops in the Bandung area, ranging from manual brew coffee shops to those that serve iced coffee milk which is now the best seller along with a variety of other foods. Given the many facilities and infrastructure that coffee shops now provide, some people use them for various activities, including hangouts or just sessions with new friends, family or co-workers. This research tries to determine the store atmosphere and prices on customer loyalty. This research methodology uses an explanatory design by way of observation, surveys, and interviews. all kinds of data collection techniques. Validity test, reliability test, traditional assumption test, normality test, and multicollinearity test were used in data analysis. Multiple linear regression model for regression analysis. The research findings indicate that store atmosphere and prices can have an impact on Coffee customer loyalty both partially and simultaneously.
Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan
Authors: Safitri Rika Henda , Kalsum Umi , Usmayanti Vivi , Arief HS Rosihan
Published: June 2024

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.
Pengaruh Popularitas Media Sosial Perusahaan Terhadap Asimetri Informasi pada Perusahaan LQ45
Authors: Liyanto Liyanto , Ainun Moh. Baqir
Published: June 2024

Information asymmetry can have many negative impacts in the business world, such as moral hazard, monitoring costs, financial ineffectiveness, financial crises, company bankruptcy, and investment decision making errors by investors. Information asymmetry can be reduced by information transfer and communication. In the technological era, this information can be conveyed via digital platforms such as social media. Social media has recently become a company's main concern to support business performance. The important role of social media is not only felt in increasing market share but has been proven to help companies increase company value. The aim of this research is to prove the impact of social media popularity on information asymmetry in LQ45 companies in Indonesia. This research is important to conduct to obtain empirical evidence of the impact of social media popularity on company information asymmetry in Indonesia. So far, studies on the popularity of social media still occur in many developed countries and have not been carried out much in developing countries, including Indonesia. Using a sample of 99 company-years, the data was analyzed using multiple regression analysis. The research results show that company social media (Facebook, Instagram and Twitter) have an effect on information asymmetry, while YouTube has not been proven to have an effect on information asymmetry. This research contributes in several ways. First, this research adds scientific insight into the impact of social media on the business sector. Second, this research can be a reference for stakeholders, especially company managers, to consider managing social media optimally, especially to reduce information asymmetry
Pengaruh Pengetahuan Keuangan, Perilaku Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Mahasiswa Kota Batam
Authors: Susanti Susanti , Tipa Handra
Published: June 2024

Along with changing times, especially improvements in the economic sector, Batam students need money as a complementary to meet their daily needs. One way to make money is investing. Students need financial knowledge as a basis for making decisions, applying appropriate financial behavior in managing their finances and adjusting income on the investment products they choose.
This research has many objectives to be analyzed again, one of which is to see whether the results of this research can bring benefits to Batam City students in increasing their awareness of carrying out investment activities. The aim of this research is to find out whether financial knowledge, financial behavior and income influence the investment decisions of Batam students. The sample in this research was Batam students who took the Accounting study program, totaling 105 respondents. The method used to collect data was by form of distributing questionnaires to universities in Batam. The data analysis methods used are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, coefficient of determination and the data is processed with help of statistical tools with SPSS version 26. The results of this study show that financial knowledge hasn’t effect on investment decisions of Batam City students. Financial behavior has a significant influence on investment decisions of Batam City students. Income has a significant influence on investment decisions of Batam City students. Simultaneously financial knowledge, financial behavior and income have a significant influence on investment decisions of Batam City students. The conclusions in this research are that H1 is rejected, H2 is accepted, H3 is accepted, and H4 is accepted
Analisis Pengendalian Internal atas	Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI)
Authors: Putri Nita Winatasari , Harahap Siti Nurwahyuningsih
Published: June 2024

This research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data collection in this research was obtained through interviews, documentations and observations techniques which were processed and analyzed using the content analysis method using the Nvivo12 Pro application tool. The results show that the effectiveness of internal control plays an important role in the organization to present an accurate and accountable financial reports. The manual procedures in data recapitulation and journal record in SAKTI had an impact on the occurrence of human errors which causing the need of corrections to be made in the following periods. Based on the results, it is concluded that internal control over financial reporting cycle at the Ministry of Foreign Affairs has been implemented but it is still not effective, so it needs some improvements such as the need to digitize manual procedures in data recapitulation and journal interconnection in SAKTI and also optimize monitoring activities for accurate and accountable financial reports in the future.
Faktor Yang Mempengaruhi Volatilitas Return Saham di Indonesia: Perusahaan LQ45
Authors: Qatrunnada Zalfa Shafira
Published: June 2024

This article is an empirical article with purpose of providing evidence regarding to factors influence volatility stock return such as dividend policy, leverage and investor sentiment. This study consists of 145 observation year-firm of LQ45 corporate on the Indonesia Stock Exchange for the 2017-2021 period as a research samples based on the purposive sampling method. This study also uses secondary data from company financial report and multiple linear regression analysis as an analytical tool. The result of analysis show that dividend policy doesn’t play a role in influencing stock returns volatility. While, leverage and investor sentiment can positively influence volatility stock returns. This research can be a guide for capital market investors in estimating stock return volatility by considering macroeconomic factors such as dividend policy and leverage as well as through investor sentiment.
Penetapan Technical Assistance Service Fee dan Management Fee sebagai Proceeds dalam Audit Kepabeanan
Authors: Azmi Hilmi Aulia , Susanto Dwi Setiawan
Published: June 2024

The determination of costs such as the Technical Assistance Service Fee and Management Fee as proceeds is not approved by the auditee in the audit process. The auditee believes that these costs are payments for services provided by overseas entities and are not related to proceeds. After the determination was made by the customs audit team, PT ABC and PT XYZ submitted an appeal to the Tax Court and the panel of judges issued a different decision regarding the determination. The regulations regarding proceeds themselves are still limited, only regulating definitions and not yet regulating the criteria and limitations in detail. The research questions that will be raised in this study are why the TAS Fee and Management Fee payments are designated as proceeds and why there are differences in decisions from the Tax Court Panel of Judges. This research was conducted using a case study strategy with a qualitative approach. The data used is secondary data in the form of Tax Court decisions and primary data in the form of interviews. The data analysis methods used are content analysis, thematic analysis, and constant comparative analyses The results of the research show that there is a similar pattern and consistency in determining costs as proceeds by the audit team for two different auditees. However, at the Tax Court level, there are differences in the decision of the Panel of Judges, namely that the Panel determines the team's analysis that a fee can be designated as proceeds if it meets the definition in the regulations, and another decision determines that a service fee cannot be determined other than what is agreed in the agreement.
Evaluasi Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Dengan Metode Design-Reality Gap
Authors: Gultom Firstha Greacean , Khudri Tubagus Muhamad Yusuf
Published: June 2024

The Agency Level Financial Application System (SAKTI) is one of the e-government implementations that has a systemic and significant impact. Several previous studies have shown the unsuccessful implementation of SAKTI related to the implementation of the system.This research aims to evaluate the gap between design and reality in the implementation of SAKTI to obtain recommendations in order to mitigate the risk of failure of future system implementations. The research was conducted to the organizers of the SAKTI system, namely the developers and managers of the SAKTI modules. The resource persons were selected to represent the organization as structural leaders and responsible teams based on their involvement and active participation in the development and management of the SAKTI application. The research used a case study research strategy with a qualitative approach. Data/information collection from this research used techniques consisting of: observation, interviews, and literature review. The model used is the design-reality gap model supported by the concept of critical success factors/csfs in each checklist Information, Technology, Process, Objectives and Values, Staffing and Skills, Management and Structure, and Other Resources (ITPOSMO). The results show that the design-reality gap is 52.0 which falls into the category of e-government projects may fail unless there are actions to close the design-reality gap. The largest gap occurs in the staffing and skills dimension followed by the information, technology, management and structure, process, and goals, values and motivation dimensions. This suggests that the dominant factor of failure in SAKTI is socio-technical not just technical.
Evaluasi Efektivitas Pengendalian Internal pada Aktivitas Outsourcing Pengelolaan Bea Meterai
Authors: Furqan Furqan , Hartanti Dwi
Published: June 2024

Stamp duty is the only type of tax that is managed by the Directorate General of Taxes (DJP) through the outsourcing mechanism. Under this mechanism, the management of stamp duty is predominantly carried out by third parties, while the DJP acts as the principal overseeing the process. As previously researched, despite its advantages, the outsourcing mechanism also comes with weaknesses and risks. Therefore, controls are needed to ensure they align with the DJP's intended objectives. This research aims to evaluate the effectiveness of the internal controls implemented by the DJP in the outsourcing activities related to stamp duty management. The study takes the case study form and adopts a qualitative approach, evaluating the components and principles of the 2013 COSO Internal Control Integrated Framework concerning outsourcing activities in stamp duty management. Data collection involves document analysis and interviews with individuals directly involved in stamp duty management. The data is analyzed using maturity levels to determine the effectiveness of each control component and principle. The research results reveal diverse levels of control effectiveness. Among the five control components, only two are at an optimum level, while the others exhibit lower levels of effectiveness in control principles. This study provides recommendations to the DJP for enhancing internal control effectiveness, particularly in the aspects of supervising the internal control system, comprehensively identifying risks, and considering the potential for fraud in risk assessments. This research is expected to contribute academically and serve as a reference for regulators in making decisions related to stamp duty management.