bluuebunny/crossref_metadata_2025 huggingface dataset:
La cassa depositi e prestiti e la riforma amministrativa dell'economia
Authors: Mulazzani Giovanni
Published: February 2023

Il volume intende offrire un contributo allo studio, sotto il profilo giuridico, delle vicende che riguardano l’interferenza dei pubblici poteri in economia, segnatamente attraverso l’analisi dell’esperienza della Cassa depositi e prestiti. In particolare, l’analisi muove dall’assoluta rilevanza e indubbia centralità che proprio quest’ultima ha assunto, non soltanto nella storia economica del nostro paese, bensì nel suo complessivo assetto istituzionale attraversato da un processo di riforme amministrative che hanno impattato significativamente nella disciplina dell’ordinamento sotto molteplici profili. Sotto il profilo economico-finanziario la Cassa depositi e prestiti ha soddisfatto i requisiti per traguardare l’obiettivo di poter coniugare l’esigenza di tutelare la stabilità e l’equilibrio dei bilanci pubblici, attesi i vincoli dei Trattati europei, e la volontà di realizzare investimenti pubblici ingenti per lo sviluppo e la crescita economica del paese. In tal modo è stata qualificata in sede europea quale market unit sotto il profilo contabile-statistico europeo e dunque risulta esterna al perimetro della pubblica amministrazione. La Cassa depositi e prestiti ha subito rilevanti evoluzioni anche sotto il profilo organizzativo, passando dall’originaria afferenza all’organizzazione diretta dello Stato, quale organismo ministeriale, a quella indiretta prima in forma di ente pubblico poi in forma societaria con l’apertura alla partecipazione delle Fondazioni di origine bancaria. Infine, anche dal punto di vista dell’attività svolta, la Cassa depositi e prestiti ha sviluppato una vocazione poliedrica affiancando alla qualifica originaria di soggetto finanziatore anche quella di garante, azionista e di investitore istituzionale, in una prospettiva sempre più integrata e non dicotomica del rapporto tra Stato e mercato.
TÜRKİYE’DE YAŞAYAN AZERBAYCAN UYRUKLU AKADEMİSYENLERİN SOSYAL VE EKONOMİK DURUMLARININ İNCELENMESİ
Authors: SELAMZADE Fuad
Published: February 2023

Bu makalede, Türkiye’deki Kamu ve Vakıf Üniversitelerinde görev yapmış ve halen görev yapmakta olan Azerbaycan uyruklu akademisyenlerin sosyal ve ekonomik durumlarının incelenmeye çalışılmıştır. Ayrıca öğretim elemanlarının yaşadıkları sorunlar ve Türkiye’ye ve çalıştıkları kuruma bağlılık düzeyinin belirlenmesi amaç edinmiştir. Anket uygulaması ile elde edilen verilerin incelenmesi sonucunda çalışmanın temel bulgusunu, Azerbaycan uyruklu akademisyenlerin Türkiye’de çalışma nedenlerinin ekonomik ve sosyal durumlardan kaynaklı olması oluşturmaktadır. Aynı zamanda akademisyenlerin Türkiye’ye bağlılık düzeyinin, Azerbaycan'a olan bağlılık düzeyi kadar olduğu tespit edilmiştir. Daha spesifik olarak, bu akademik bilim adamları grubu, Türkiye’de hizmet verirken, aynı zamanda Azerbaycan'a hizmet ettiklerini düşünmektedirler. Aynı zamanda akademisyenler Türkiye’de yaşanan sosyal, ekonomik ve toplumsal sorunların önemli ölçüde olmadığını belirtmişlerdir. Bu çalışmanın Türk Dünyasının birleşmesi ve gelişmesi için bilim adamlarının karşılıklı çalışması ve sorunlarının ortaya konulması, bu sorunların çözülmesi yönünden önemli olduğu ve politika uygulayıcılarına yardımcı olacağı düşünülmektedir.
PRAKTIK QADHI LIAR PERSPEKTIF MAJELIS PERMUSYAWARATAN ULAMA (Studi Kasus di Desa Bintang Berangun Kecamatan Pintu Rime Gayo Kabupaten Bener Meriah)
Authors: Ruhamah Ruhamah , Milhan Milhan , Purba Zainal Arifin
Published: February 2023

Penelitian ini bertujuan untuk mengetahui apa yang menjadi faktor-faktor terjadinya praktik Qadhi liar dan untuk mengetahui bagaimana perspektif Majelis Permusyawaratan Ulama (MPU) terhadap praktik Qadhi liar. Penelitian ini menggunakan metode penelitian yuridis empiris. Penulis menggunakan pendekatan jenis penelitian lapangan kesadaran hukum (legal awareness approach) dengan jenis penelitian kualitatif, dimana penulis mengumpulkan sumber data-data penelitian dari hasil wawancara narasumber, observasi, gambar dan dokumen-dokumen. Hasil penelitian menunjukan bahwa yang menyebabkan terjadinya praktik Qadhi liar di masyarakat adalah: Pertama, faktor ekonomi dimana selain pelaku Qadhi liar yang membutuhkan penghasilan tambahan, pasangan yang menikah juga dikarenakan kurangnya ekonomi atau keuangan mereka. Kedua, faktor usia dimana pelaku Qadhi liar menikahkan untuk membantu pasangan yang masih di bawah umur. Ketiga, faktor tidak ada wali yang membuat pasangan yang hendak menikah lebih memilih dinikahan oleh Qadhi liar. Kempat, faktor hamil duluan. Kelima, faktor poligami. Berdasarkan dari hasil wawancara penulis dengan MPU Kab. Bener Meriah pandangan dari MPU sendiri mengatakan bahwa pernikahan yang terjadi melalui Qadhi liar tidaklah sah. ketika ada yang melakukan pernikahan melalui Qadhi liar ini dianggap ke dalam perzinaan yang terselubung. Berdasarkan hasil wawancara, MPU berpendapat mengapa pernikahan yang melalui qadhi liar dianggap tidak sah adalah karena yang harus dipahami syarat sah nikah haruslah ada wali.
Batalnya Perkawinan Karena Identitas Palsu Ditinjau Dari Undang-Undang Perkawinan Dan Kompilasi Hukum Islam (Putusan No.1807/Pdt.G/2022/PA.Mdn)
Authors: Lubis Syaddan Dintara
Published: February 2023

Pernikahan adalah suatu kegiatan ataupun perbuatan yang dilakukan seseorang laki-laki maupun perempuan untuk menghalalkan suatu hubungan dan dapat menimbulkan hak serta kewajiban di antara keduanya yang bukan muhrimnya. Pembatalan pernikahan menurut Kamus Hukum, pembatalan perkawinan berasal dari dua kata, yaitu batal dan kawin. Batal berarti tidak berlaku, tidak sah, tidak mempunyai akibat hukum yang dikehe daki karena tidak memenuhi syarat-syarat yang ditentukan oleh hukum atau UU. Sementara itu, kawin berarti suatu hubungan resmi antara seorang pria dan seorang wanita sebagai suami istri. Sehingga dalam Penelitian kali ini metode penelitian yang digunakan normatif atau penelitian hukum kepustakaan dikarenakan yang berupa data sekunder seperti perundang-undangan dan buku-buku literatur.
Expert Teams in Instructional Leadership Practices Based on Collaboration and Their Transference to Local Teaching Improvement Networks
Authors: VOLANTE Paulo , MÜLLER Magdalena , SALİNAS Alvaro , CRAVENS Xiu
Published: February 2023

This article shows the research results of implementing a professional learning model based on instructional leadership practices and structured teacher collaboration. The primary purpose was to promote a collaboration model focused on developing communities of practice, formed by school leaders and teachers, focusing on instructional improvement in 8th grade Math and English. The model consists of a cycle with 4 iterative practices: planning, classroom observation, feedback, and refinement and three guiding principles: deprivatisation, collaboration, focus on learning. The methodological approach was a design-based research model, with school teams (within-school level) and collaboration networks (between schools-level) that included principals and teachers. 22 schools in two districts in Chile, 44 school leaders, 74 teachers, 49 non-participating teachers as a control group, and at least 1,000 students in 40 classes were part of the study sample that participated in the research between 2019 and 2020. Mixed methods were used for data analysis. The research team conducted a five-scale questionnaire and semi-structured interviews with participants and non-participants teachers as the control group. The main progress was the deprivatisation of pedagogical practice and joint decision-making for teaching improvement. The practical implications of the model, adjusted for local characteristics, are that it facilitates professional development at three levels: individual, within school teams, and allows professional exchange between schools. It enabled the enactment of peer collaboration practices, and the role of instructional leadership shared between teachers and the school leadership team members were bolstered.
Immunohistochemical features of expression of progesterone receptors of placental structures in premature birth
Authors: Tkalich V.O. , Poladych I.V.
Published: February 2023

The objective: to study the immunohistochemical features of placenta in women with premature birth in 28–33 weeks of pregnancy. Materials and methods. 120 pregnant women (the main group) who were hospitalized and delivered in the Kyiv Perinatal Center during 2018–2020 at a gestation period of 23–33 weeks were examined. The women of the main group were divided into two subgroups depending on the term of birth – the 1st group included patients who delivered at 23–28 weeks of pregnancy, the patients of the 2nd group had labors at 29–33 weeks. Placentas of women in the main group were examined using morphological (histological method – staining with hematoxylin and eosin and van Gieson) and immunohistochemical methods (indirect streptavidin-peroxidase method for determining the expression level of progesterone receptors – PR). Results. Premature maturation of chorionic villi was found in 40 % of placentas of women in the 1st group 1, in 20 % – blood circulation disorders and the presence of acute inflammatory infiltration in the fetal membranes, decidual and chorionic membranes, 10 % – pathological immaturity of the placenta according to the variant of chaotic sclerosed villi. During the immunohistochemical study of RP, an unexpressed reaction was found in the epithelium and stromal cells of stem, intermediate and terminal villi – 1 point; in fetal membranes and extravillous cytotrophoblast – 2 points; in the endothelium of vessels – 0–1 point. In the placentas of women in the 2nd group premature maturation of villi was found in 70 % of cases, pseudoinfarcts of villi which are embedded in fibrinoid occupying a significant area – 45 %, afunctional zones – 55 %, blood circulation disorders – 35 %, pathological immaturity placenta according to the variant of chaotic, sclerosed villi – 20 %, acute inflammatory infiltration in the fetal membranes – 15 %. Immunohistochemical analysis of the placental barrier revealed the highest expression of RP in the nuclei of decidual cell which belong to the maternal structure. It should be noted the presence of expression of progesterone receptors in stem villi, fibroblasts and nuclei of the vessel wall. Minimal or absent expression was determined in the nuclei of other villous structures and their vessels. Conclusions. It was established that the receptivity of progesterone has its own characteristics in placental structures depending on the gestation period, which is an important factor in the choice of management for the prevention and reduction of perinatal losses for this contingent of pregnant women.
STUDI PERSEPSI – SIKAP NELAYAN LOKAL DAN ANDON TERHADAP HAK PEMANFAATAN SUMBERDAYA PERIKANAN DI KAMPUNG BALIKUKUP KECAMATAN BATU PUTIH KABUPATEN BERAU, PROVINSI KALIMANTAN TIMUR
Authors: Hafid Muhammad Zaini Nur , Gunawan Bambang Indratno , Erwiantono
Published: February 2023

The purpose of this study was to know perceptions - attitudes of local fishermen and andons towards fishery resources utilization rights in Balikukup Village. The sampling method used was purposive sampling with 20 respondents consisting from local fishermen and andons with professions as ship masters and crew.

The results of this study indicate the perceptions of local fishermen in Balikukup village, both those who refused and those who received the knowledge of government regulations or regulations to regulate fisheries resource utilization rights, by Andon fishermen outside their domicile. The attitude of local fishermen who disagreed with the existence of Andon fishermen because their permits were not managed or fulfilled by Andon fishermen, while local fishermen who agreed to consider Andon fishermen had managed or fulfilled their permits so that they had a strong legal basis to utilize the fisheries resources in Balikukup village. Where as Andon fishermen consider that they also have the right to be involved in utilizing fisheries resources, because Andon fishermen who enter the waters of Balikukup village have managed and obtained fishing licenses.

The local fisherman who rejected the existence of andon fishermen was the majority group, among which consisted of influential figures in Balikukup village, who then petitioned against the existence of Andon fishermen, who considered not fulfilling the rules of government regulation No. 36/2014 concerning fishing andon, this regulation was made to regulate but have weaknesses where no regulation on the type of fishing gear and fishing aids was allowed or not allowed, so that weaknesses could be provided space for conflicts between fishermen.
Review of Corporate Social Responsibility (CSR) Regulations in Supporting Development in West Java
Authors: Dwiandini Aprilia , Laksono Bayu Adi
Published: February 2023

In improving the quality of development in West Java, the local government involves the social responsibility of companies through the regulation of Corporate social responsibility policies/corporate environmental social responsibility/environmental development partnership programs in West Java along with optimization in its implementation. In this study, researchers used descriptive research methods with qualitative approach methods, and data collection techniques using literature studies. The data analysis used is the SWOT analysis method so that it is found things that are strengths in West Java's CSR regulatory policies, weaknesses, opportunities in improving the quality of their implementation and threats that can hinder the implementation of CSR in supporting development in West Java.
Dalam meningkatkan kualitas pembangunan di Jawa Barat, Pemerintah Daerah melibatkan kewajiban sosial dari perusahaan-peusahaan melalui regulasi kebijakan mengenai program Corporate Social Responsibility (CSR) di Jawa Barat berikut dengan optimalisasi dalam implementasinya. Dalam kajiannya, peneliti menggunakan pendekatan kualitatif dalam penelitiannya dan menggunakan metode penelitian  deskriptif, untuk pengumpulan data menggunakan studi literatur/kajian kepustakaan. Teknik analisis datanya menggunakan metode analisis SWOT sehingga ditemukan hal-hal yang menjadi keunngulan dalam kebijakan regulasi CSR Jawa Barat, kelemahan, peluang dalam peningkatan kualitas pelaksanaannya dan ancaman yang dapat menghambat implementasi CSR tersebut dalam mendukung pembangunan di Jawa Barat
Kampungku Sehat: A Social Economic Impact Analysis on Community Based Empowerment
Authors: Nauli Harahap Reiki , A Ismail Lukman  , Annisa Rizqa Alamri  , Akhmad Rifky Setya Anugrah  , As'ad Albatroy Jalius  , Kanita Khoirun Nisa
Published: February 2023

The discourse and practices of corporate social responsibility continues to increase. Business entities are no longer only required to carry out corporate social responsibility activities but are urged to measure the impact of various CSR programs that have been carried out. Therefore, researchers are interested in conducting a study of the socio-economic impact on the company's CSR programs. This research was conducted in Yogyakarta, precisely the Kampungku Sehat: Kompak Maju’s program. The program is one of the CSR programs of PT Pertamina (Persero) DPPU Adisutjipto. This study used quantitative methods (surveys) and interviewed thirteen respondents.  The results of the study concluded that the Kampungku Sehat: Kompak Maju’s program has “good” level and feasibility with an index value of 2.97 and a value conversion of 74.21%. This indicates that the program is successful with minor improvements or adjustment and allows it to be continued and disseminated as a best practice for other business entities.
Diskursus dan praktik corporate social responsibility (CSR) terus mengalami peningkatan. Perusahaan tidak lagi hanya dituntut untuk melakukan aktivitas tanggung jawab sosial perusahaan saja, melainkan didesak untuk melakukan pengukuran dampak terhadap berbagai program CSR yang telah dilakukan. Oleh karena demikian peneliti tertarik untuk melakukan kajian dampak sosial ekonomi terhadap program-program CSR perusahaan. Penelitian ini dilakukan di Yogyakarta, tepatnya program Kampungku Sehat: Kompak Maju. Program tersebut merupakan salah satu program CSR PT Pertamina (Persero) DPPU Adisutjipto. Penelitian ini menggunakan metode kuantitatif (suvei), dan mewawancarai tiga belas responden yang merupakan seluruh penerima manfaat program. Hasil penelitian diperoleh kesimpulan bahwa program pemberdayaan Kampungku Sehat: Kompak Maju memiliki feasibilitas yang baik dengan nilai indeks 2.97 dan konversi nilai 74.21%. Hal tersebut menandakan bahwa program berhasil dengan sedikit perbaikan dan memungkinkan untuk dilanjutkan serta disebarluaskan sebagai sebuah best practices permberdayaan berbasis komunitas.
ГЕНДЕРНА ДИФЕРЕНЦІАЦІЯ ПОКАЗНИКІВ ПСИХОЛОГІЧНОГО ЗДОРОВ'Я СТУДЕНТСЬКОЇ МОЛОДІ
Authors: Мушкевич Мирослава , Сочин Анна
Published: February 2023

The article is devoted to the important topic of psychological health of student youth. It was established that moderate maturity is expressed in the majority of the representatives of student youth, and this psychological indicator is more characteristic
Aspects regarding the development of basic motor skills in 10- 12 year old children in football. Perspectives of the coach
Authors:   University of Oradea, Department of Physical Education, Sport and Physical Therapy, 1st University Street, 410087 Oradea, Romania, SAVESCU Dragos Vasile , SANDRA Mihai ,   University of Oradea, Department of Physical Education, Sport and Physical Therapy, 1st University Street, 410087 Oradea, Romania
Published: February 2023

The 10-12 years age category is one of the most important periods in the training of young footballers, especially from the perspective of motor skills. Psycho-physical development allows the expansion of gestural accumulations, the rapid assimilation of new motor skills and the formation of a culture of movement. At this age, there is an increase in motor guidance capacity, temporal differentiation, rhythm and reaction. By merging the new skills with the ones already learned, in an integrative way, the prerequisites for the consolidation of a multilateral motor baggage are ensured. The role of the coach in the football game is to ensure the development of the children on a sporting, social, psychological and educational level. The coach, in order to succeed in these things, must know the child, know the particularities of age and, last but not least, take into account his abilities. Thus, this study proposes the application of a questionnaire to the coaches from Bihor County, regarding their vision on the development of motor skills in 10-12 year-old children in the game of football. Analyzing the responses of the coaches, we can affirm the fact that most of the respondents are very well prepared from a theoretical point of view.
MORPHOLOGICAL CHARACTERISTICS OF EAST KAZAKHSTAN AS A FACTOR OF GEOTOURISM DEVELOPMENT
Authors:   L.N. Gumilyov Eurasian National University, Department of Physical and Economical Geography, Astana, Republic of Kazakhstan, ZHANABAYEV Dauren , DZHANALEEVA Kulchikhan ,   L.N. Gumilyov Eurasian National University, Department of Physical and Economical Geography, Astana, Republic of Kazakhstan, RAMAZANOVA Nurgul ,   L.N. Gumilyov Eurasian National University, Department of Physical and Economical Geography, Astana, Republic of Kazakhstan, KEUKENOV Yerlan ,   L.N. Gumilyov Eurasian National University, Department of Physical and Economical Geography, Astana, Republic of Kazakhstan, MENDYBAYEVA Gulshara ,   Al-Farabi Kazakh National University, Faculty of Geography and Environmental Sciences, Almaty, Republic of Kazakhstan, MAKHANOVA Nursaule ,   Al-Farabi Kazakh National University, Faculty of Geography and Environmental Sciences, Almaty, Republic of Kazakhstan
Published: February 2023

Due to its innovativeness, geotourism is actively developing all over the world. The article discusses the scientific and educational aspects of the development of geotourism in East Kazakhstan thanks to the geomorphological attractiveness of the region. The formation of a national geotourism market based on unique geological and geomorphological objects is relevant because of its innovativeness and possible profit both as a tourist activity and through the creation of a network of global geoparks in Kazakhstan. The article is devoted to the analysis of the recreational-geomorphological attractiveness of the territory and methodological approaches to awareness in domestic and foreign recreational-geomorphological literature. The development of ideas about the importance of the geomorphological structure and dynamics of the relief for recreational activities has been widely developed. It started in Western European tourism practice first and foremost and since the late 1990s of the last century began to develop in the post-Soviet space (in the CIS countries). The paper describes the unique geological and geomorphological natural monuments of the East Kazakhstan region, and the typology of geomorphological features of the region. The author substantiates the possibility of creating a geopark as a backbone tourist territory, contributing to the development of domestic and inbound tourism in the region. The article describes goals and tasks of creating a geopark in the transboundary region of Altai region.
ANALISIS KINERJA KOTA TANGERANG DILIHAT DARI EFEKTIVITAS PENGELOLAAN PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN
Authors: Bakar Armi , Nurlela Nurlela , Ardiansyah Tri Endi
Published: February 2023

Penelitian ini adalah sebuah survey dengan tujuan menganalisis kinerja Kota Tangerang dilihat dari efektivitas pengelolaan pajak restoran, pajak hiburan, pajak hotel dari tahun 2012 s/d tahun 2020. Analisis data menggunakan teknik efektivitas dengan cara membandingkan antara realita penerimaan pajak dengan rencana penerimaan pajak. Hasil penelitian ini mengambarkan realita pajak restoran, pajak hiburan, pajak hotel Kota Tangerang dari tahun 2012 s/d tahun 2020 memiliki rasio efektivitas diatas 100%, hal ini menunjukan kinerja Kota Tangerang sangat efektif.
Pengaruh NPM, CR Serta EPS Terhadap Harga Saham pada Perusahaan Ritel dalam Masa Pandemi
Authors: Ariani Yovita
Published: February 2023

Pandemi Covid-19 yang melanda dunia, termasuk Indonesia, pada awal tahun 2020 telah mempengaruhi kinerja keuangan seperti NPM, CR dan EPS pada industri ritel. Kinerja keuangan ini akan menjadi pertimbangan para investor untuk membeli saham perusahaan sehingga pada akhirnya mempengaruhi harga saham yang merupakan harga di pasar bursa yang ditentukan oleh para pelaku pasar, harga ini dipengaruhi oleh permintaan dan penawaran di pasar modal (Purwaningsih, 2018). Penelitian ini dilakukan pada industry ritel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 dan Q1 serta Q2 2021. Pemilihan sampel menggunakan purposive sampling dan uji hipotesis dilakukan dengan menggunakan SPSS 24 dengan tingkat signifikasi 0.05. Penelitian ini NPM secara partial tidak berpengaruh terhadap pemberian harga saham. Sedangkan CR dan EPS secara partial berpengaruh terhadap harga saham. Ketiga variable rasio keuangan tersebut jika secara bersama-sama akan berpengaruh terhadap harga saham perusahaan.
ANALISIS PENDAPATAN USAHATANI SAYUR HIDROPONIK PADA GREENHOUSE KENDANGSARI KOTA SURABAYA
Authors: Maharani Rieska , Rusdi Zainal , Yunyver Lynda
Published: February 2023

ANALISIS PENDAPATAN USAHATANI SAYUR HIDROPONIK PADA GREENHOUSE KENDANGSARI KOTA SURABAYAPenelitian ini bertujuan untuk mengetahui sekaligus membuktikan keberadaan Greenhouse melalui Program Holistik Pembinaan dan Pemberdayaan Desa (PHP2D) berdampak bagi masyarakat dengan mengukur tingkat efisiensi biaya produksi budidaya sayur dengan metode hidroponik. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif guna mendeskripsikan besaran biaya yang dikeluarkan, produksi yang dapat dihasilkan, pendapatan yang diperoleh dan besaran tingkat efisiensi dalam satu kali masa tanam. Subjek penelitian yang digunakan dalam penelitian ini adalah ketua dari kelompok binaan greenhouse. Teknik analisis data yang digunakan pada penelitian ini merupakan analisis efisiensi biaya produksi budidaya yang menjelaskan tentang perbandingan ratio antara total pendapatan dengan total biaya yang dikeluarkan selama satu kali masa tanam dengan menggunakan rumus R/C ratio. Hasil pada penelitian ini menunjukkan bahwa usaha budidaya sayur sudah efisien, hal tersebut dikarenakan pelaku budidaya dapat menekan biaya dan mengelolanya dengan baik sehingga pendapatan yang dihasilkan lebih besar nilainya dibanding dengan total biaya yang dikeluarkan. Total biaya produksi yang dikeluarkan untuk Kangkung sebesar Rp. 370.629, Sawi sebesar Rp. 559.149 dan Pakcoy sebesar Rp. 670.239. Total pendapatan yang diperoleh untuk kangkung sebesar Rp. 658.800, Sawi sebesar Rp. 699.300 dan Pakcoy sebesar Rp. 1.014.300. Maka dari hasil biaya dan pendapatan tersebut di peroleh hasil tingkat efisiensi untuk Kangkung sebesar sebesar 1,77, Sawi sebesar 1,25 dan Pakcoy sebesar 1,51.
Pengaruh Penghindaran Pajak dan Arus Kas Bebas terhadap Manajemen Laba dengan Moderasi Kualitas Audit
Authors: Katry Aulia Rachma , Sholihah Ria Anisatus
Published: February 2023

Earnings management is managerial activity to influence and change some information of the financial report according to their needs until did not show the real condition. This study aims to examine the effect of tax avoidance and free cash flow on earnings management with audit quality as a moderating variable. The data in this study is from the financial statements of property, real estate, and building construction companies listed on the sharia stock for the period of 2015-2019. The sample used was 26 companies. The data analysis technique used is multiple linear regression and moderation test (subgroup) using Eviews version 10. The results showed that tax avoidance and free cash flow had a positive significant effect on earnings management. But, audit quality is not able to moderate the relationship between tax avoidance and free cash flow on earnings management.
TAX AVOIDANCE BERBANDING DENGAN KINERJA KEUANGAN MEMPENGARUHI CORPORATE GOVERNANCE DAN CAPITAL INTENSITY
Authors: Setiawan Adhar Putra , Surahman Dedy , Oktaviani Marista
Published: February 2023

Abstract: This research is to find out tax avoidance compared to financial performance that affects corporate governance and capital intensity. Corporate governance indicators as independent variables consist of audit committee, audit quality, managerial ownership, institutional ownership and independent commissioners. The indicator of tax avoidance as the dependent variable is the Earning Tax Rate (ETR). While the indicators for financial performance as an intervening variable are Return on Assets (ROA) and Return on Equity (ROE). Research data sources can be accessed through the official website of the IDX (Indonesian Stock Exchange). The data collection technique used purposive sampling technique. The research uses SmartPLS 2.0 software to calculate the inner and outer models as well as the Sobel Test. The results of the study show that the first hypothesis is that there is no significant effect of good corporate governance on tax avoidance with the support of a positive or unidirectional influence, the second hypothesis is that there is a significant effect of capital intensity on tax avoidance with the support of a negative or unidirectional influence, the third hypothesis has a significant effect of good corporate governance on financial performance with the support of a positive or unidirectional influence, the fourth hypothesis there is no significant effect between capital intensity on financial performance with the support of a positive or unidirectional influence, the fifth hypothesis there is a significant influence between financial performance on tax avoidance with support direction of influence is negative or unidirectional.
Pengaruh CSR dan Kesempatan Bertumbuh Terhadap Earnings Response Coefficients (ERC) dengan GCG Sebagai Variabel Moderasi
Authors: Azizah Idha , Farid Nurul Fadhilah , Murwaningsari Etty
Published: February 2023

Earnings response Coefficient atau koefisien respon laba merepresentasikan reaksi pasar dalam hal perubahan harga, terhadap nilai unexpected earnings yang diperoleh oleh perusahaan. Tujuan dari studi empiris ini adalah untuk menganalisis pengaruh dari Corporate Social Responsibility (CSR) yang diukur menggunakan GRI Standards tahun 2016 dan kesempatan bertumbuh terhadap earnings response coefficient (ERC) yang diproksikan oleh cumulative abnormal return pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2018. Penelitian ini juga menggunakan good corporate governance yang diukur menggunakan ASEAN Corporate Governance Scorecard sebagai variabel moderasi. Serta menggunakan variabel kontrol berupa kualitas audit, likuiditas, leverage, profitabilitas dan struktur modal. Sampel yang digunakan dalam penelitian ini adalah 192 perusahaan manufaktur yang sudah go public dan tercatat di Bursa Efek Indonesia pada tahun 2015-2018. Teknik pengambilan sampel menggunakan metode purposive. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) dan kesempatan bertumbuh tidak berpengaruh terhadap earnings response coefficient. Sedangkan good corporate governance memberi interaksi positif antara CSR terhadap ERC, namun tidak mempengaruhi antara kesempatan bertumbuh terhadap earnings response coefficient.
PERBANDINGAN ANALISIS RASIO KEUANGAN PT. INDONESIA PONDASI RAYA TBK. DENGAN TOTAL INDUSTRI SUB SEKTOR BUILDING CONSTRUCTION PERIODE 2014 - 2019
Authors: Gunaldi Gunaldi
Published: February 2023

AbstrakTujuan penelitian ini untuk menilai kinerja PT. Indonesia Pondasi Raya Tbk. dibandingkan dengan industri sub sektor building construction  dari tahun 2014 sampai dengan tahun 2019 dengan menggunakan analisis rasio keuangan perusahaan, yaitu rasio likuiditas, rasio aktivitas, rasio profitabilitas dan rasio solvabilitas. Sumber data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari laporan keuangan yang diterbitkan perusahaan. Perusahaan  sub sektor  building construction berjumlah 17 perusahaan, tetapi perusahaan yang mempunyai data laporan keuangan yang lengkap dari tahun 2014 sampai dengan 2019 hanya ada 12 perusahaan.  Nilai total industri pada makalah ini merupakan penjumlahan dari 12 perusahaan tersebut.Kata Kunci : Laporan keuangan, Analisis Rasio, Kinerja Perusahaan
PENGARUH KECUKUPAN MODAL, LIKUIDITAS, DAN RISIKO KREDIT TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN KONVENSIONAL DI BURSA EFEK INDONESIA TAHUN 2015-2018
Authors: Chanifah Siti , Budi Agung
Published: February 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kecukupan modal, likuiditas, dan risiko kredit terhadap profitabilitas pada perusahaan perbankan konvensional di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 4 (empat) tahun yaitu dari tahun 2015-2018. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini sejumlah 41 perusahaan perbankan yang sudah dan masih terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh sampel sebanyak 27 perusahaan perbankan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Kecukupan Modal (X₁) tidak berpengaruh negatif terhadap Profitabilitas (Y). Hal ini ditunjukkan dengan nilai signifikansi 0.254 > α = 0.05 dan koefisien regresi -0.010. Likuiditas (X₂) berpengaruh positif dan signifikan terhadap Profitabilitas(Y). Hal ini ditunjukkan dengan nilai signifikansi 0.039 < α = 0.05 dan koefisien regresi 0.013. Risiko Kredit (X₃) berpengaruh negatif dan signifikan terhadap Profitabilitas (Y). Hal ini ditunjukkan dengan nilai signifikansi 0.001 < α = 0.05 dan koefisien regresi 0.251. Dan secara simultan variabel Kecukupan Modal (X₁), Likuiditas (X₂) dan Risiko Kredit (X₃) berpengaruh signifikan terhadap Profitabilitas (Y) yakni F hitung > F tabel sebesar 5.518 > 2.69 dan signifikansi 0.001. Kemampuan variabel Kecukupan Modal, Likuiditas dan Risiko Kredit dalam mempengaruhi profitabilitas sebesar 11,2% sebagaimana ditunjukkan dengan besarnya Adjusted R² sebesar 0.112 sedangkan sisanya 88.8% dipengaruhi faktor lain yang tidak dimasukkan kedalam model penelitian, Dengan nilai persamaan regresi linier berganda Y = 1.582 – 0.010CAR + 0.013LDR – 0.251NPL + e.    Kata kunci : Profitabilitas, Kecukupan Modal, Likuiditas dan Risiko Kredit
PENGARUH IKLIM ORGANISASI TERHADAP KEPUASAN KERJA DAN KOMITMEN KARYAWAN PADA UNIVERSITAS MUHAMMADIYAH TANGERANG
Authors: Soemadi Rd Roro Anggraini
Published: February 2023

Penelitian ini bertujuan untuk menganalisis pengaruh iklim organisasi terhadap kepuasan kerja dan komitmen karyawan pada Universitas Muhammadiyah Tangerang. Metode yang digunakan adalah survei. Data dikumpulkan dengan menggunakan kuesioner yang dibagikan kepada 93 karyawan di UMT menggunakan sampel jenuh (sensus). Structural Equation Model (SEM) digunakan untuk menguji hipotesis menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa iklim organisasi tidak berpengaruh signifikan terhadap komitmen karyawan. Namun, iklim organisasi memiliki pengaruh signifikan terhadap kepuasan kerja.Kata kunci: iklim organisasi, kepuasan kerja, komitmen karyawan, SEM, SmartPLS
PENGARUH MANAJEMEN WAKTU, KESELAMATAN KERJA, DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PT PLN AREA CIKOKOL DIVISI KONSTRUKSI (STUDI KASUS PADA KARYAWAN PT PLN AREA CIKOKOL DIVISI KONSTRUKSI)
Authors: Muliati Lisdewi , Budi Agung
Published: February 2023

Tujuan dari penelitian ini untuk mengetahui Pengaruh Manajemen Waktu, Keselamatan Kerja, dan Kesehatan Kerja Terhadap Kinerja Karyawan pada PT PLN Area Cikokol Divisi Konstruksi. Pada saat ini fenomena yang menarik perhatian adalah tidak stabilnya kinerja karyawan tahun 2017 sampai dengan 2019. Hal tersebut berbanding lurus dengan kurang baiknya manajemen waktu dan K3.Penelitian ini menggunakan sampel sebanyak 45 responden dengan metode probability sampling pada karyawan PT PLN. Data yang diperoleh dengan cara membagikan kuesioner. Metode analisis yang digunakan adalah analisis regresi dan analisis korelasi sederhana maupun berganda, koefisien determinasi (R Square), dan untuk menentukan hipotesis menggunakan uji t dan uji f, dengan bantuan SPSS 25.Hasil penelitian menunjukkan bahwa secara parsial variabel Manajemen Waktu (X1) berpengaruh secara positif terhadap Kinerja Karyawan (Y),yang ditunjukkan dengan thitung > ttabel yakni 3,885 > 2,016 dan nilai signifikan regresi sebesar 0,000 < 0,05. Keselamatan Kerja (X2) berpengaruh secara positif terhadap Kinerja Karyawan (Y), hal ini ditunjukkan dengan thitung > ttabel yakni 4,768 > 2,016 dan nilai signifikan regresi sebesar 0,000 < 0,05. Kesehatan Kerja (X3) berpengaruh secara positif terhadap Kinerja Karyawan (Y). Hal ini ditunjukkan dengan thitung > ttabel yakni 5,900 > 2,016 dan nilai signifikan regresi sebesar 0,000 < 0,05. Kata Kunci: Manajemen Waktu, Keselamatan Kerja, Kesehatan kerja, dan Kinerja Karyawan
PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN BALARAJA
Authors: Priyatna Eka Hendra
Published: February 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Komitmen Organisasi dan Kepuasan Kerja terhadap Kinerja Pegawai pada Kantor Kecamatan Balaraja. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini yaitu seluruh pegawai di Kantor Kecamatan Balaraja yang berjumlah 51 pegawai. Sampel dalam penelitian ini berjumlah 51 pegawai yang diambil menggunakan teknik sampling jenuh. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukkan bahwa terdapat pengaruh Komitmen Organisasi (X1) terhadap Kinerja Pegawai (Y), hal ini ditunjukkan dengan thitung > ttabel yaitu 2,493 > 2,011. Dan terdapat pengaruh Kepuasan Kerja (X2) terhadap Kinerja Pegawai (Y), hal ini ditunjukkan dengan thitung > ttabel yaitu 2,101 > 2,011. Secara simultan Komitmen Organisasi (X1) dan Kepuasan Kerja (X2) berpengaruh terhadap Kinerja Pegawai (Y), hal ini ditunjukkan dengan Fhitung > Ftabel sebesar 23,331 > 4,04. Dengan nilai persamaan regresi berganda Y = 7,812 + 0,469X1 + 0,371X2. Dan nilai koefisien determinasi berganda sebesar 47,2%, sedangkan sisanya 52,8% dipengaruhi oleh variabel lain yang tidak diteliti.Kata Kunci: Komitmen Organisasi, Kepuasan Kerja, Kinerja Pegawai
INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017
Authors: Pambudi Januar Eky , Aulia Triana Zuhrotun , Kimsen Kimsen
Published: February 2023

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax,  income smoothing.
PERSEPSI GENERASI MILENIAL TERHADAP PENGGUNAAN APLIKASI MARKETPLACE - SHOPEE
Authors: Ardiansyah Tri Endi , Priyatna Eka Hendra , Pambudi Januar Eky , Melati Lasera Resta
Published: February 2023

ABSTRAK:Generasi milenial sebagai konsumen sekaligus pengguna aplikasi marketplace pada saat ini mengalami dinamika. Penelitian ini menggunakan metode asosiasif dengan pendekatan kuantitatif, dimana teknik analisis data deskriptif digunakan untuk mengetahui gambaran atas tanggapan jawaban responden dan sebaran data, sedangkan analisis statistik inferensial untuk pengujian hipotesis. Berdasarkan uji korelasi Perilaku Konsumen, dan Konsep Layanan Elektronik dengan Keputusan penggunaan aplikasi marketplace memiliki hubungan kuat sekali. Sedangkan kontribusi Perilaku Konsumen, dan Konsep Layanan Elektronik terhadap Keputusan penggunaan aplikasi marketplace sebesar 81,40%, sisanya 18,6% dipengaruhi oleh epsilon, namun mempengaruhi Keputusan penggunaan aplikasi marketplace yaitu diduga oleh variabel Kualitas Informasi, Kualitas Produk, Kualitas Pelayanan, dan sebagainya. Jika diproyeksikan berdasarkan uji regresi berganda menunjukan bahwa semakin tinggi nilai Perilaku Konsumen  dan Konsep Layanan Elektronik secara bersamaan, maka meningkatkan nilai Keputusan penggunaan aplikasi marketplace.Kata Kunci: Perilaku Konsumen, Layanan Elektronik, Keputusan PenggunaanABSTRACT:The Milenial generations  as customer and user of marketplace application have been disrupt. This study uses an associative method with a quantitative approach where descriptive data analysis techniques are used to describe the responses of respondents' answers,while inferential statistical analysis is for hypothesis testing. Based on the Consumer Behavior correlation test,and Electronic Sales Services with Decision To Use The Marketplace Application have a very strong relationship. While the contribution of Consumer Behavior and Electronic Sales Service Concept to Decision To Use The Marketplace Application is 81.40%, the remaining 18.6% is influenced by epsilon, but affect to Decision To Use The Marketplace Application  which is presumed by variables of information quality, product quality,service quality,etc. If this study is projected based on multiple regression tests it shows that, the higher value of Consumer Behavior and Electronic Sales Service Concept simultaneously at a certain value, then it will increase the value of Decision To Use The Marketplace Application at a certain value as well.Keywords: Consumer Behavior, Electronic Sales Service , Decision to use.
PENGARUH BRIEFING DAN PENGAWASAN TERHADAP KUALITAS KERJA KARYAWAN PADA PT. TELKOM INDONESIA DATEL CIPUTAT
Authors: Hsb Kamsanuddin , Ramadhany Sony
Published: February 2023

Tujuan penelitian ini untuk mengetahui pengaruh Briefing dan Pengawasan terhadap Kualitas Kerja karyawan pada PT. Telkom Indonesia Datel Ciputat. Penelitian ini menggunakan pendekatan kuantitatif, melibatkan responden sebanyak 60 karyawan dan sampel 60 orang (sampel jenuh). Pengumpulan data menggunakan observasi dan kuesioner yang kemudian diolah menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial variabel Briefing (X1) berpengaruh positif dan signifkan terhadap Kualitas Kerja (Y). Hal ini ditunjukkan perbandingan thitung>ttabel (6,478 > 2,002) dan signifikansi 0,00 < 0,05. Variabel Pengawasan (X2) berpengaruh positif dan signifikan terhadap Kualitas Kerja (Y). Hal ini ditunjukkan perbandingan thitung>ttabel (8,683>2,002) dan signfikansi 0,00 < 0,05. Secara simultan Briefing (X1) dan Pengawasan (X2) berpengaruh positif dan signifikan terhadap Kualitas Kerja (Y). Hal ini ditunjukkan perbandingan fhitung>ftabel (46,436>3,16) dan signfikansi 0,00 < 0,05. Brefing (X1) dan Pengawasan (X2) berkontribusi terhadap kualitas kerja (Y) sebesar 60,6%, sisanya 39,4% dipengaruhi oleh variabel lain yang tidak dilibatkan dalam penelitian ini. Model  regresi berganda adalah Y = 4,226 + 0,279X1+ 0,651X2.Kata kunci : Briefing, Pengawasan, dan Kualitas Kerja
PRODUKTIVITAS KERJA KARYAWAN DIPENGARUHI OLEH JENJANG KARIR DAN ETOS KERJA PADA PT. VICTORY CHINGLUH INDONESIA
Authors: Muliati Lisdewi , Susiana Ade
Published: February 2023

AbstractThis study aims to determine the effect of career path and work ethic on employee productivity at PT. Victory Chingluh Indonesia During the Covid-19 Pandemic either partially or simultaneously. This study uses an associative method with a quantitative approach. Sampling as many as 91 people. Data collection techniques and tools are questionnaires or questionnaires. Descriptive data analysis techniques are used to describe the responses of respondents' answers and data distribution, while inferential statistical analysis is used to test hypotheses. The data processing is assisted by SPSS software version 25. Based on the contribution of Career Path (X1) and Work Ethics (X2) to Work Productivity (Y) of 79.20%, the remaining 20.80% is influenced by other variables (X) not examined ( epsilon) but affects Work Productivity (Y). If it is projected based on the multiple regression test it shows that the higher the value of Career Path (X1) and Work Ethic (X2) simultaneously at a certain value, then the value of Work Productivity (Y) increases at a certain value as well. The Effect of Career Path and Work Ethics Simultaneously on Work Productivity at PT. Victory Chingluh Indonesia is significant. Partially Career Path has a positive and significant effect on Work Productivity, while Work Ethics has a positive and significant effect on Work Productivity at PT. Victory Ching Luh Indonesia.Keywords: Career Path, Work Ethic, Work Productivity AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Jenjang Karir dan Etos Kerja Terhadap Produktivitas Kerja Karyawan PT. Victory Chingluh Indonesia Pada Masa Pandemi Covid-19 baik secara parsial maupun simultan.  Penelitian ini menggunakan metode asosiasif dengan pendekatan kuantitatif. Pengambilan sampel sebanyak 91 orang. Teknik dan alat pengumpulan data adalah dengan kuesioner atau angket. Teknik analisis data deskriptif digunakan untuk mengetahui gambaran atas tanggapan jawaban responden dan sebaran data, sedangkan analisis statistik inferensial untuk pengujian hipotesis. Pengolahan datanya dibantu dengan software SPSS versi 25. Berdasarkan kontribusi Jenjang Karir (X1), dan Etos Kerja (X2) terhadap Produktivitas Kerja (Y) sebesar 79,20% sisanya 20,80% dipengaruhi oleh variabel lain (X) yang tidak diteliti (epsilon) namun mempengaruhi Produktivitas Kerja (Y). Jika diproyeksikan berdasarkan uji regresi berganda menunjukan bahwa semakin tinggi nilai Jenjang Karir (X1), dan Etos Kerja (X2) secara bersamaan pada nilai tertentu, maka meningkatkan nilai Produktivitas Kerja (Y) pada nilai tertentu pula. Pengaruh Jenjang Karir dan Etos Kerja secara simultan terhadap Produktivitas Kerja di PT. Victory Chingluh Indonesia signifikan. Secara parsial Jenjang Karir berpengaruh positif dan signifikan terhadap Produktivitas Kerja, sedangkan Etos Kerja berpengaruh positif dan signifikan terhadap Produktivitas Kerja di PT. Victory Chingluh Indonesia.Kata Kunci: Jenjang Karir, Etos Kerja, Produktivitas Kerja
Brand Image, Kreativitas Iklan dan Kepercayaan Terhadap Minat Beli Kaum Milenial Pengguna Shopee Di Kota Batam
Authors: Satriawan Lussy Putri , Saputra Asron
Published: February 2023

This study aims to determine the effect of brand image, advertising creativity and trust on the buying interest of millennial Shopee users in Batam City. This research uses quantitative methods. The population in this study were millennials who had used or transacted through Shopee e-commerce with a sample size of 337 respondents. The sample technique used was purposive sampling using certain criteria to be sampled. The analysis method used in this study is descriptive analysis method, causality test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that Brand Image and Trust had a partial and significant effect on purchase intention while advertising creativity had no partial and significant effect on purchase intention.
The impact of hematite on the anaerobic digestion of cattle manure
Authors: ODABAŞ Yasin , YILMAZEL Yasemin Dilşad
Published: February 2023

A metal-based conductive material, hematite (Fe2O3), was used as an amendment in the anaerobic digestion process to determine the effects on the performance of anaerobic digestion of cattle manure (CM) at mesophilic temperature (350C). The first set of experiments (Set 1) was designed to assess whether there is a need to supplement nutrients for the effective digestion of CM. To this purpose, basal medium (BM) composed of macro nutrients, micro nutrients, reducing agent, and buffer was added to the reactors and a biochemical methane production assay was conducted. The presence of BM showed negative impacts on the anaerobic digestion of CM and its absence caused up to 40% higher methane production yield. In Set 2 experiments, the impact of hematite addition on methane production performance was determined. Two different dosages as 20 mM Fe (Fe20) and 50 mM Fe (Fe50) were applied to the batch reactors. Hematite amendments increased methane yield; at Fe20 (131 ± 2.6 mL CH4/g VSadded) the increase was around 8% and at Fe50 (135 ± mL 0.2 CH4/g VSadded) the increase was around 12% as compared to the control. Further, up to 36% increase in the methane production rate was calculated via Modified Gompertz fitting.
•	Analysis of factors inhibiting motion of grain boundaries in zinc
Authors:   Institute of Solid State Physics, RAS, Sursaeva V.G.
Published: February 2023

The effect of grain boundary edges and facets on mobility of individual grain tilt boundaries [1120] and [1010] in zinc of different purity at different temperatures has experimentally been studied. It was established that in the temperature range (0.82—0.98) Тm, where Тm is the melting temperature, the grain boundary mobility was equally depended on temperature, boundary structure, material purity, and grain boundary features.