bluuebunny/crossref_metadata_2025 huggingface dataset:
The Red Mist
Authors: Lepoutre Maxime Charles
Published: February 2023

An influential critique of anger holds that anger comes at an important epistemic cost. In particular, feeling angry typically makes risk less visible to us. This is anger’s ‘red mist.’ These epistemic costs, critics suggest, arguably outweigh the epistemic benefits commonly ascribed to anger. This essay argues that the epistemic critique of anger is importantly misleading. This is not because it underestimates anger’s epistemic benefits, but rather because it overlooks the fact that anger’s red mist performs a crucial moral function. By concealing risk, the red mist helps protect the dignity and self-respect of those who live under severe and unchosen risk. This function is vitally important in non-ideal circumstances, where many are unjustly subjected to dignity-impairing risk. And it is irreplaceable, in that it cannot readily be performed by other political emotions, such as hope. Beyond providing a novel defence of anger, this argument has a broader upshot. Anger’s red mist reveals that ignorance is not always problematic in politics. Accordingly, it should not be treated—as has standardly been the case—as an unmitigated political evil. In the first instance, our efforts are better spent ascertaining when ignorance is a problem, and when, instead, it performs a felicitous function.
Indication of Resuscitative Endovascular Balloon Occlusion of the Aorta in Trauma Patients
Authors: Ishida Kenichiro , Seno Satomi , Maruhashi Takaaki , Matsumura Yosuke
Published: February 2023

In trauma bays, resuscitation as a bridge to definitive hemorrhage control to avoid cardiac arrest is challenging.Resuscitative endovascular balloon occlusion of the aorta (REBOA) is a resuscitation procedure for refractory hemorrhagicshock. The REBOA procedure itself is simple compared to other endovascular procedures, such as angioembolizationor stent graft placement. However, adequate REBOA implementation requires a complete understanding ofits potential risks and simulation training. We should be aware that REBOA is not a hemostatic device, but a bridge todefinitive hemorrhage control; furthermore, it is not a magical device that can improve the critical situation in traumaresuscitation. For appropriate use, we herein describe the indication of REBOA in trauma resuscitation based onexisting evidence.
Techniques for Performing Resuscitative Endovascular Balloon Occlusion of the Aorta
Authors: Seno Satomi , Maruhashi Takaaki , Kitamura Ryoichi , Matsumura Yosuke
Published: February 2023

Although resuscitative endovascular balloon occlusion of the aorta (REBOA) is a useful technique for achieving temporary hemostasis until radical hemostasis is achieved, it is necessary to understand and learn its correct use to avoid complications. The procedure of REBOA preparation, insertion, balloon inflation and deflation, and removal and the key points of the technique at each stage are described in this article. In addition, it expounds on the complications of REBOA and REBOA inflation time.
A Guide to Femoral Arterial Access for Resuscitative Endovascular Balloon Occlusion of the Aorta
Authors: Nagashima Futoshi , Kon Yuri , Sugiyama Takuya , Ishida Kenichiro , Maruhashi Takaaki , Matsumura Yosuke
Published: February 2023

Arterial access is essential in the resuscitation of trauma and hemorrhagic shock patients and can be effectively used for rapid endovascular treatment such as resuscitative endovascular balloon occlusion of the aorta (REBOA) and interventional radiology (IVR), continuous invasive hemodynamic monitoring, and frequent blood tests. In the REBOA procedure, obtaining arterial access is the first and most critical step. Arterial access can be obtained in three ways: (1) blind/landmark technique, (2) ultrasound-guided technique or (3) surgical cutdown technique. Regardless of which technique is chosen, it is crucial to recognize external landmarks before implementing any technique. In ultrasound-guided puncture, there are two types of techniques: short-axis puncture and long-axis puncture. There are two methods for actual puncture: the single-wall puncture method and the double-wall puncture method. In cases of hemorrhagic shock, the double-wall puncture method is advantageous when it is necessary to obtain arterial access quickly and reliably. The cutdown technique is useful when the femoral artery cannot be identified through ultrasound guidance or cannot be punctured for a long time owing to puncture-induced hematoma or obesity. This technique should be used without hesitation if it is evaluated to be more rapid and reliable than an ultrasound-guided puncture.
Proactive Use of Whole-Body Computed Tomography and Resuscitative Endovascular Balloon Occlusion of the Aorta in Hemodynamically Unstable Trauma Patients
Authors: Miyauchi Ryosuke , Komita Midori , Matsumura Yosuke , Matsumoto Junichi
Published: February 2023

It is well known that whole body computed tomography (WBCT) scans in hemodynamically unstable trauma patients (HUPs) should not be performed due to time concerns. Recently, with the shortening of CT scan time accomplished by quick preparation and scanning, WBCT in the patient population utilizing resuscitative endovascular balloon occlusion of the aorta (REBOA) in trauma cases could lead to better subsequent management, especially for patients with unknown bleeding points without known mechanism of injury, possible traumatic brain injury, and geriatric trauma with coagulopathy. During a CT scan with contrast, the REBOA balloon is not necessarily deflated further. The training of the CT scan team could shorten the CT room stay time to under 5 min. The images should be read quickly following focused assessment of the scans for trauma by trauma radiologists. REBOA WBCT scans in HUPs with appropriate protocols and image readings might be the tool for choosing a better management in order to restrain hemorrhage.
Perkembangan Perilaku Prososial Anak Usia 4-5 Tahun Di TK Mardi Putra 01 Kota Batu
Authors: Saharani Siera , Iriyanto Tomas , Anisa Nur
Published: February 2023

AbstrakPenanaman pembiasaan yang baik haruslah ditanamkan sejak dini, hal ini merupakan dasar utama untuk pembentukkan perilaku-perilaku sosial emosional yang baik pada anak. Perilaku sosial yang diharapakan adalah tumbuhnya perilaku prososial. Peneliti menemukan fakta bahwa terdapat salah satu anak di kelompok A TK Mardi Putra 01 Kota Batu yang memiliki perilaku prososial yang baik. Tujuan dari penelitian ini adalah untuk mendeskripsikan perilaku prososial yang dimiliki oleh subjek penelitian, mendeskripsikan faktor yang mempengaruhi perilaku prososial pada subjek penelitian, mendeskripsikan intervensi guru dalam mengembangkan perilaku prososial pada subjek penelitian, serta mendeskripsikan hasil pengembangan perilaku prososial pada subjek penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus, sumber data diperoleh dari wawancara, observasi, dan dokumentasi. Penelitian ini menggunakn single subject research yaitu dengan satu anak sebagai subjek penelitian. Hasil penelitian dapat disimpulkan bahwa RFZ telah memiliki gambaran umum atau bentuk perilaku prososial pada anak usia 4-5 tahun. Bentuk-bentuk perilaku prososial pada anak tersebut antara lain mampu mentaati aturan, antusiasme dalam melakukan permainan, serta bersikap empati. Faktor yang mempengaruhi perilaku prososial pada anak adalah faktor faktor dari anak itu sendiri atau bawaan, faktor suasana hati, faktor kondisi atau tempat tinggal, dan faktor empati. Intervensi atau upaya guru yang dilakukan untuk meningkatkan perilaku prososial pada anak adalah dengan pembiasaan.Kata kunci : Perilaku Prososial, Pendidikan Anak Usia Dini
Vacíos legales en las operaciones de apoyo a las entidades del Estado que cumplen las FF.AA en el territorio ecuatoriano en los últimos dos años
Authors: Moncada Guarnizo Renatta Valentina , Maldonado Ruiz Luis Mauricio
Published: February 2023

El tema central de investigación en el presente artículo, abarca el estudio acerca de cómo analizar la normativa legal que mantienen vacíos dentro de las operaciones de apoyo a las entidades del Estado, dentro del rol que cumplen las Fuerzas Armadas en el territorio ecuatoriano en los últimos dos años. De esta manera, es fundamental determinar que sustenta el accionar de las entidades Estatales en relación con las FF.AA, siendo importante el poder identificar en el ámbito tanto de los derechos humanos como en materia penal, cual es la responsabilidad individual como colectiva que llegan a desempeñar los funcionarios de las FF.AA, y cuál es el rol de apoyo para la protección social que deben tener, principalmente a partir de los dos últimos dos años. Es importante mencionar la tipificación de la reciente Ley, pues La Asamblea Nacional aprobó la Ley que Regula el Uso Legítimo y Excepcional de la Fuerza para agentes de la Policía, Fuerzas Armadas y del sistema penitenciario, que busca, entre otros objetivos, proteger a la ciudadanía ante el auge de la inseguridad que incrementa en el país. De esta manera se busca realizar un seguimiento e investigación de la responsabilidad y cumplimiento que han tenido durante todo este tiempo el Estado que forma parte del Sistema de protección pública. Para determinar los resultados investigados se utilizará el método científico, herramienta para resolver los puntos anteriormente mencionados.
Generalidades actuales de la salud bucodental
Authors: Sánchez Arteaga Bernarda Andrea , Suasnabas Pacheco Erika Jazmin , Ávila Granizo Yajaira Vanessa , López Espinoza Javier Andrés
Published: February 2023

A pesar de los considerables avances científicos en la comprensión de la patogenia y las causas de las enfermedades bucodentales, la carga mundial de patologías orales ha persistido. La cantidad de personas en el mundo con afecciones bucales no tratadas alcanzó los 3,5 mil millones en 2015; es probable que estos números continúen aumentando a medida que muchas poblaciones sigan creciendo y envejeciendo. La presente investigación contiene información de revisión bibliográfica de tipo documental. La técnica para la recolección de datos está constituida por materiales impresos y electrónicos estos últimos como Google Académico, Scielo, PubMed, entre otros. Las consecuencias que se generan de una inadecuada o inexistente salud bucal son multifactoriales y están comprendidas entre aspectos educativos desde la infancia, aspectos socio económicos, acceso a sistemas de salud, campañas formativas de educación e higiene bucal. La salud bucal está asociada a calidad de vida y a las relaciones de un individuo con su entorno, ya que los dientes representan la estética dentro del rostro de una persona, su sonrisa, su alimentación, es por ello que es de suma importancia, el adecuado mantenimiento de la salud bucodental.
Odontología legal y forense para la humanidad
Authors: Bustamante Moran Víctor Hugo , Rojas Gómez Piedad Narcisa , Cedeño Delgado María Jacqueline , Córdova Cun William Iván
Published: February 2023

La odontología forense es una de las técnicas empleadas en el método fehaciente de identificación de cadáveres que brinda alta certeza de identificación del occiso en estudio, esta técnica juega un papel fundamental en casos de desastres, en cadáveres muy descompuestos, o en los cuales por alguna circunstancia no pueda realizarse necrodactlia. La metodología utilizada para el presente trabajo de investigación, se enmarcada dentro de una revisión bibliográfica de tipo documental. La técnica para la recolección de datos está constituida por materiales electrónicos, estos últimos como Google Académico, entre otros, apoyándose para ello en el uso de descriptores certificados y avalados por el tesauro de la UNESCO. La información aquí obtenida será revisada para su posterior análisis. La odontología forense y legal están estrechamente ligadas, ya que un profesional de odontología debe conocer cuáles son sus deberes, funciones y alcances dentro de la ley. La odontología forense se encarga de la identificación por medio de la dentadura de cadáveres, su alcance es prácticamente ilimitado y más con los grandes avances tecnológicos y más conocimientos de la dentadura hasta nuestros días, ya que esta práctica es de vieja data, su aporte para la humanidad es incalculable, ya que por medio de la dentadura se puede identificar el sexo, la edad, la raza, el status socio económico de un cuerpo, si existen los registros dentarios de una persona hasta se puede conocer su nombre, en otros casos con las características dentarias particulares que se puedan encontrar, la identificación también se puede establecer por medio de familiares.
Trastornos de ansiedad en personal médico post Covid
Authors: González Espinoza María Goretty , Ortiz Bonilla Jaime Andrés , Alvarado Morán Ginger Lisbeth
Published: February 2023

La enfermedad por SARS-Cov-2 (COVID-19) implica retos específicos para los trabajadores de la salud que predisponen a un mayor monto de estrés. Su alto contagio ha generado numerosos reportes de la enfermedad e, incluso, la muerte del personal en distintas partes del mundo, lo que genera un temor real en la atención a los pacientes, muchos de ellos sin diagnóstico al primer contacto. La presente investigación contiene información de revisión bibliográfica de tipo documental. La técnica para la recolección de datos está constituida por materiales impresos y electrónicos estos últimos como Google Académico, Scielo, PubMed, entre otros. Los trabajadores de la salud, los que están en la primera línea de atención a pacientes con Covid 19, han tenido un aporte significativo en la batalla contra este virus. Sin embargo, esta lucha ha dejado secuelas psicológicas importantes en porcentajes nada despreciables en los trabajadores sanitarios, debido en gran parte a que este nuevo Covid tenía un comportamiento en el organismo distinto a los otros coronavirus, que demandaban su continuo estudio, evaluación y atención por parte del personal de salud, con largas jornadas de trabajo, el miedo al contagio, la gran cantidad de muertes producidas por el virus, convirtiéndolo en un virus mortal, ocasionando problemas de depresión y ansiedad, aunado al no estar con la familia, por miedo a exponerlos, generando otros problemas como el insomnio, han configurado un cuadro psicológico de atención al personal de salud.
„Ucieczka z systemu”. Edukacja domowa z perspektywy rodziców dzieci szkolnych
Authors: Frasunkiewicz Emilia
Published: February 2023

Homeschooling has gained significant interest in the recent years. Despite this, the number of home schooled pupils in Poland does not exceed 0.5% of all students, making homeschooling a niche alternative. This article attempts to discuss the need to revive the awareness around home education, including reasons for choosing this educational path, its advantages, disadvantages, consequences and the level of parental satisfaction. Starting with the critique of the current schooling system as motivation in moving towards educational alternatives, I conclude homeschooling to be an escape from the traditional schooling system. I have analysed data collected from parents of school-aged children in an attempt to recreate their view of contemporary home education. In contrast to existing research, my findings were collected under conditions of remote learning related to the covid19 pandemic. I believe that embedding my research in a quantitative strategy will allow further systematic exploration of this area and consolidation of reliable comprehension of home education in Poland.
Sailing from Illness to Health: Spaces in Gaute Heivoll’s "Kongens hjerte"
Authors: Drozdowska Karolina
Published: February 2023

This article reflects on the issue of spatiality in Gaute Heivoll’s novel Kongens hjerte [The King’s Heart] from 2011, and analyzes how different descriptions of space interplay with illness metaphors in the text, contributing to a literary imaging of illness as “a road to health.” Kongens hjerte is a historical novel set in the second half of the eighteenth century, telling the story of a father and his ill daughter traveling from Norway to Copenhagen in order to seek treatment. The girl suffers from radesyke, a mysterious and lethal disease whose etiology remains unclear up to this day. After a theoretical introduction and outlining the context, the paper suggests possible lines of analysis of the spatiality aspects in the novel and moves on to a detailed reflection upon two categories: the presence/absence of the father and daughter in the same space, and the horizontal/ vertical orientation of the protagonists’ bodies. The conclusion of the study is that constructions of space and spatiality are a coherent and immanent component of the illness images in Heivoll’s novel, enabling a wide range of reading alternatives and supplying additional contexts for possible interpretations of the text.
Skandynawski „błędny rycerz”, czyli zestawienie Olafa Tryggvasona Odda Snorrasona z Percewalem Chrétiena de Troyesa
Authors: Mandera-Rzepczyńska Martina
Published: February 2023

In courtly literature, the subject of the Errant Knight appears frequently, such as Eretz, Lancelot, and Perceval. In the Icelandic sagas, we can also meet such figures as. The purpose of this article is to show that the Olaf Tryggvason described by Odder Snorrrson was the Errant Knight as well. The author wants to show it by comparing Olaf Tryggvason with Perceval through their lives and their correlations. The author wants to show it by comparing Olaf Tryggvason and Perceval’s lives. These characters are correlated with each other. This is because Oddr and Chrétien de Troyes have built the plot of their works based on religion and love plots. They wanted to show a character who strives for the ideal through mistakes and learning.
Çağdaş Çincede Ek Kavramı
Authors: AZERTÜRK Semine İmge
Published: February 2023

Çince morfolojik değişikliklerden yoksun bir dil olarak bilinmektedir. Ancak Çincede, kendine özgü morfolojik değişikliklerin görüldüğünü söyleyebiliriz. Son dönemlerde teknolojinin, bilimin, sosyal hayatın sürekli gelişip zenginleşmesi ve bunlara bağlı olarak çok sayıda yeni sözcük ve terimin oluşması, yabancı dillerden Çinceye yapılan çevirilerin de etkisiyle Çincede, sözcük türetme de önemli değişikliklere uğramıştır. Bütün bunların sonucu olarak birçok ek ve ekleşme eğilimi gösteren biçimbirimin ortaya çıktığı görülmektedir. Çincede sık başvurulan yöntem olamayan ekle sözcük türetme yöntemi, artık aktif hale gelmiş ve dil araştırmalarının önemli bir konusu olmuştur. Çincede köklerin ekleşme eğilimi ve eklerin özelliklerini araştırmayı amaçlayan bu çalışmada Tang Zhixiang’ın ekleri anlamsal açıdan dilbilgiselleşme derecesine göre üçe ayırdığı görüş benimsenmiştir. Bu görüş temel alınarak asıl ek, yarı ek ve ekleşme özelliği taşıyan bazı biçimbirimlerin anlamsal içeriklerinin ne olduğu ve hangi işlevlere sahip oldukları incelenmiştir. Bu bağlamda, sık karşılaşılan bazı ekler, yarı ekler ve ekleşme eğilimi gösteren biçimbirimler anlamsal açıdan ve dilbilgiselleşme durumları bakımından kaynak tarama yönteminden yararlanılarak eşzamanlı olarak araştırılmıştır.

Anahtar sözcükler: Çince, Çağdaş Çince, ekleşme, ek, ek kavramı
Potential Effect of Medicinal Plants on the Prevention of Gastric Ulcer: Mechanism of Actions
Authors: Qader Suhailah Wasman , Chua Lee Suan , Fournier Janelle , Ozdemir Mehmet
Published: February 2023

Medicinal plants have been widely studied to identify plant-based anti-gastric ulcer medicines. The mechanism of gastroprotective action is important to discover the potential lead compounds for drug development. All relevant articles between 2011 and 2021 focusing on Malaysian plants were collected and analyzed to understand the underlying pathways. Keywords include peptic ulcer, gastric ulcer, NSAIDs (Non-Steroidal Anti-Inflammatory Drugs), Helicobacterpylori, medicinal plant, gastroprotection, antiulcer, acid secretion, cytoprotective, and digestion processes were applied in the search engines. Twenty-two of the plants had been reported based on the collected data. The review concludes that Malaysian plants could protect the gastric wall against necrotizing agents like ethanol and NSAIDs. This is mainly due to four critical defensive mechanisms: cytoprotective barriers, regulation of heat-shock protein 70 (HSP70) and pro-apoptotic protein (BAX), gastric acid secretion, and antioxidant capability. The mechanisms have been illustrated in the schematic diagrams for better understanding.
Pengaruh Penerapan Corporate Social Responsibility Terhadap Kinerja Karyawan
Authors: Anya Tanya Fatmahidayah Sumintardirja , Fitriah Epi
Published: February 2023

Abstract. The development of the current era of globalization requires companies to develop as well as follow the existing era of globalization. One of the things that makes a company grow is its human resources. Human resources are a very important factor for a company because without human resources, very company activity will not run well. Companies are required to always improve the performance of their employees so that companies can still compete in the business world. The purpose of this study was to find out whether the effect of implementing corporate social responsibility on employee performance at PT Pos Indonesia (Persero) Bandung. The research method used in this study is a survey method with a quantitative approach. The data source used in this research is primary data. Data analysis was performed using simple linear regression with the SPSS application. The sampling method used is non-probability sampling with convenience sampling technique by distributing quistionnaires to 30 employee respondents of PT Pos Indonesia (Persero) Bandung. This study states that the implementation of corporate social responsibility has a positive on employee performance.

Abstrak. Semakin berkembangnya era globalisasi saat ini menuntut perusahaan untuk berkembang juga mengikuti era globalisasi yang ada. Salah satu yang membuat perusahaan berkembang adalah sumber daya manusianya. Sumber daya manusia adalah faktor yang sangat penting bagi sebuah perushaan karena tanpa adanya sumber daya manusia maka setiap kegiatan perusahaan tidak akan berjalan dengan baik. Perushaan dituntut untuk selalu meningkatkan kinerja karyawannya agar perusahaan tetap bisa bersaing didunia usaha. Tujuan penelitian ini untuk mengetahui apakah pengaruh Penerapan Corporate Social Respnsibility terhadap Kinerja Karyawan pada PT Pos Indoesia (Persero) Bandung. Metode penelitian yang digunakan pada penelitian ini merupakan metode survai dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini merupakan data primer. Analisis data dilakukan menggunakan regresi linear sederhana dengan aplikasi SPSS. Adapun metode pengambilan sampel yang digunakan non probability sampling dengan Teknik convience sampling dengan menyebarkan kepada 30 responden pada PT Pos Indonesia (Persero) Bandung. Penelitian ini menyatakan bahwa Penerapan Corporate Social Responsibility berpengaruh positif terhadap Kinerja Karyawan.
Pengaruh Ukuran Bank dan Capital Adequacy Ratio terhadap Non-Performing Loan
Authors: Padmadisastra Yunisya Noviantari , Nurhayati
Published: February 2023

Abstract. The NPL ratio, which continues to climb until early 2022, occurs because debtors are unable to pay off their loans according to the agreement. Bank size is used to see how big or small a bank is from the total assets it has to extend credit and the CAR ratio is used to see a bank's ability to issue risky assets, namely credit. The purpose of this study is to see the effect of Bank Size and Capital Adequacy Ratio on Non-Performing Loans at Conventional Commercial Banks listed on the Indonesia Stock Exchange in 2019-2021. The research method in this study is a descriptive verification method with a quantitative approach assisted by panel data multiple regression analysis techniques. The sampling technique used was non-probability sampling with a purposive sampling method so that 39 samples of Conventional Commercial Banks were registered on the Indonesia Stock Exchange in 2019-2021. The results showed that bank size and capital adequacy ratio had a simultaneous and partial negative effect on non-performing loans.

Abstrak.Rasio NPL yang masih merangkak naik sampai awal tahun 2022 terjadi karena debitur tidak bisa melunasi kredit nya sesuai dengan kesepakatan. Ukuran Bank digunakan untuk melihat besar atau kecil nya bank dari total asset yang dimiliki untuk menyalurkan kredit dan rasio CAR digunakan untuk melihat kemampuan bank dalam mendanai aktiva produktif berisiko yaitu kredit. Adapun tujuan dari penelitian ini adalah untuk melihat pengaruh Ukuran Bank dan Capital Adequacy Ratio terhadap Non-Performing Loan Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Metode penelitian dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif yang dibantu dengan Teknik analisis regresi berganda data panel. Teknik sampling yang digunakan adalah non-probability sampling dengan metode purposive sampling sehingga didapat 39 sampel Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian menunjukkan bahwa Ukuran Bank dan Capital Adequacy Ratio berpengaruh negative secara simultan dan parsial terhadap Non-Performing Loan.
Pengaruh Implementasi Tata Kelola Pemerintah, Standar Akuntansi Pemerintah terhadap Kualitas Pelaporan Keuangan
Authors: Oktaviani Sindi , Sri Fadilah
Published: February 2023

Abstract. Government governance and government accounting standars are something that is alyaws related to financial reporting. The purpose of this study is to determine the magnitude of the ilfluence of the implementation government governance , govertnment accounting standars on thr quality of financial reporting. The research methood used in this stuudy is a verifikatif method with a quantitative approaach. The data source used in this study is primary. data. The smpling technique in this study in the concience sampling sampling technique. The result showed that the implementation of government governance on the quality of financial reporting.

Abstrak. Tata kelola pemerintah dan standar akuntansi pemerintah merupakan suatu hal yang berkaitan dengan pealporan keuangan. Adapun maksud penelitian ini adalah sebagai cara mengetahui besarnya pengaruh implementasi tata kelola pemerintah dan standar akuntansi pemeriintah terhadap kualitas pelaporan keuangan. Metode penelitian yang dipakai peneliitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Sumber data yang dipakai untuk penelitian merupakan data primer. Adapun teknik pengambilan sample pada penelitian ini yaitu Convience Sampling. Hasil penelitian menunjukkan bahwa implementasi tata kelola pemerintah berpengaruh terhadap kualitas pelaporan keuangan.
Pengaruh Penerapan Gaya Kepemimpinan dan Total Quality Management terhadap Kinerja Karyawan
Authors: Firdaus Fira , Rosdiana Yuni
Published: February 2023

Abstract. The phenomenon that occurs in Rooftop Coffee and Eatery Bandung City shows that Leadership Style and Total Quality Management in providing business services are good. The application of Leadership Style and Total Quality Management is able to improve Employee Performance in a company. The more employee performance, the greater the company is able to improve the company's performance. This research aims to be able to explain the application of Leadership Style and Total Quality Management to employee performance at Rooftop Coffee and Eatery Bandung City. This research uses a verifiable descriptive method with a quantitative approach. The data source used is the primary data source with data collection techniques using questionnaires.The population in this study was Rooftop Coffee and Eatery Bandung City and the samples used in this study were 50 samples. The sample determination technique used in this study is non probability sampling with convenience sampling technique. The results show that the application of leadership styles affects employee performance, and Total Quality Management affects employee performance.

Abstrak. Fenomena yang terjadi pada Rooftop Coffee and Eatery Kota Bandung menunjukkan bahwa Gaya Kepemimpinan dan Total Quality Management dalam memberikan pelayanan usaha sudah baik. Penerapan Gaya Kepemimpinan dan Total Quality Management mampu meningkatkan Kinerja Karyawan pada suatu perusahaan. Semakin meningkatnya kinerja Karyawan maka semakin besar pula perusahaan mampu meningkatkan performa perusahaan. Penelitian ini bertujuan untuk mampu menjelaskan penerapan Gaya Kepemimpinan dan  Total Quality Management terhadap kinerja karyawan pada Rooftop Coffee and Eatery Kota Bandung. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah sumber data primer dengan teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah Rooftop Coffee and Eatery Kota Bandung dan sampel yang digunakan dalam penelitian ini sebanyak 50 sampel. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan teknik convenience sampling. Hasil penelitian menunjukkan bahwa Penerapan  gaya kepemimpinan berpengaruh terhadap kinerja karyawan, dan Total Quality Management berpengaruh terhadap kinerja karyawan.
Pengaruh Pemberian Insentif terhadap Kinerja Karyawan melalui Motivasi Kerja sebagai Variabel Intervening
Authors: Restu Utami Ilvia , Nurleli
Published: February 2023

Abstract. The progress of the company is inseparable from human resources. So to achieve a goal as expected, a stimulus is needed for employees. One stimulus to improve employee performance is by providing incentives outside of income and increasing employee motivation. The purpose of this study was to determine the magnitude of the effect of giving incentives on employee performance at the health workers of dr. Slamet in Garut, the effect of providing incentives on the work motivation of health workers at RSUD dr. Slamet in Garut, the effect of work motivation on the performance of the employees of the dr. Slamet in Garut, and the effect of providing incentives on employee performance with the intervening variable of work motivation of health workers at RSUD dr. Slamet in Garut. The research method used in this study is a verification method with a quantitative approach. The data source used in this research is primary data. The sampling technique in this study, namely non probability sampling with technique convenience sampling. The results of this study indicate that providing incentives has an effect on employee performance, giving incentives has an effect on work motivation, work motivation has an effect on employee performance work motivation can mediate giving incentives on employee performance.

Abstrak. Kemajuan perusahaan tidak terlepas dari sumber daya manusia. Maka untuk mencapai suatu tujuan sesuai dengan yang diharapkan, dibutuhkan stimulus terhadap karyawan. Salah satu stimulus untuk meningkatkan kinerja karyawan yaitu dengan memberikan insentif diluar pendapatan serta meningkatkan motivasi kerja yang dimiliki karyawan. Tujuan penelitian ini yaitu untuk mengetahui besarnya pengaruh pemberian insentif terhadap kinerja karyawan pada tenaga kesehatan RSUD dr. Slamet di kota Garut , pengaruh pemberian insentif terhadap motivasi kerja tenaga kesehatan RSUD dr. Slamet di kota Garut, pengaruh motivasi kerja terhadap kinerja karyawan tenaga kesehatan RSUD dr. Slamet di kota Garut, dan pengaruh pemberian insentif terhadap kinerja karyawan dengan variabel intervening motivasi kerja tenaga kesehatan RSUD dr. Slamet di kota Garut. Metode penelitian yang digunakan pada penelitian ini merupakan metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini merupakan data primer. Adapun teknik pengambilan sampel pada penelitian ini yaitu non probability sampling dengan teknik convenience sampling. Hasil penelitian ini menunjukan bahwa pemberian insentif berpengaruh terhadap kinerja karyawan, pemberian insentif berpengaruh terhadap motivasi kerja, motivasi kerja berpengaruh terhadap kinerja karyawan motivasi kerja dapat memediasi pemberian insentif terhadap kinerja karyawan.
Pengaruh Financial Distress terhadap Tax Avoidance dengan Good Corporate Governance sebagai Variabel Moderating
Authors: Dziktiara Aninda Nofarija , Elly Halimatusadiah
Published: February 2023

Abstract. Tax avoidance was one effort to taxpayer in do tax evasion legally by making use of the gaps in legislation taxation. The purpose of this research, to know the influence of financial distress against tax avoidance and the influence of good corporate governance against tax avoidance. Research methods that were used which is a method of verificative with a quantitative approach. On secondary data was used in the study technique that is obtained through www.idx.co.id documentation. The population of the research is several manufacturing companies listed on The Indonesia Stock Exchange 2017-2021 for 5 years. The research uses a method of sampling in order to obtain purposive 150 companies.The testing of hypotheses used in this research are multiple linear regression analysis, and with the hypothesis and the simultaneous (f the partial test) and (the partial test).The results of the testing of hypotheses shows that financial distress it has some positive effects on tax avoidance. In addition, good corporate governance it has some positive effects on tax avoidance.

Abstrak. Tax avoidance merupakan salah satu upaya wajib pajak dalam melakukan penghindaran pajak secara legal dengan memanfaatkan celah-celah dalam peraturan perundang-undangan perpajakan. Tujuan dari penelitian ini yaitu, untuk mengetahui pengaruh financial distress terhadap tax avoidance dan pengaruh good corporate governance terhadap tax avoidance. Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Pada penelitian ini menggunakan data sekunder dengan teknik dokumentasi yang diperoleh melalui www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 5 tahun yaitu 2017-2021. Sampel penelitian ini menggunakan metode purposive sampling sehingga diperoleh 150 sampel perusahaan. Pengujian hipotesis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda, serta uji hipotesis dengan uji simultan (uji f) dan uji parsial (uji t). Hasil pengujian hipotesis menunjukkan bahwa financial distress berpengaruh positif signifikan terhadap tax avoidance. Selain itu, good corporate governance berpengaruh positif signifikan terhadap tax avoidance
Pengaruh Pemanfaatan Teknologi Informasi dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Azizah Kaila Jessinia , Nurhayati Nunung
Published: February 2023

The purpose of this study was to examine how much influence the Utilization of Information Technology and Tax Awareness has on Individual Taxpayer Compliance. The research method uses a verification method with a quantitative approach. The type of data used is primary data obtained from individual taxpayers who have businesses registered at KPP Pratama Bandung Tegallega. The sampling technique in this study used a non-probability sampling method, namely convenience sampling technique with a total of 60 individual taxpayers who own businesses. The analysis technique used multiple linear regression and hypothesis testing using the IBM SPSS Statiscic version 23 application. Based on the results of the study, it was shown that the Utilization of Information Technology and Tax Awareness had a positive and significant effect on Individual Taxpayer Compliance.

Tujuan penelitian ini adalah untuk menguji seberapa besar pengaruh dari Pemanfaatan Teknologi Informasi dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Metode penelitian menggunakan metode verifikatif dengan pendekatan kuantitatif. Jenis data yang digunakan adalah data primer yang diperoleh dari wajib pajak orang pribadi yang memiliki usaha yang terdaftar di KPP Pratama Bandung Tegallega. Teknik pengambilan sampel dalam penelitian menggunakan metode non probability sampling yaitu teknik convenience sampling dengan jumlah responden sebanyak 60 wajib pajak orang pribadi yang memiliki usaha. Teknik analisis menggunakan regresi linear berganda dan pengujian hipotesis menggunakan aplikasi IBM SPSS Statiscic versi 23. Berdasarkan hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi dan Kesadaran Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Pengaruh Earnings Management, Political Connection dan Foreign Ownership terhadap Kinerja Perusahaan
Authors: Sitarisyah  , Sukarmanto Edi
Published: February 2023

Abstract. The large amount of stock investment that occurs in the mining sector will certainly affect the performance of mining companies. The company's performance can be seen from the financial condition of a company which is analyzed with financial analysis tools. Factors influencing this performance are Earnings Management, Political Connection and Foreign Ownership. This study aims to determine the magnitude of the influence of Earnings Management, Political Connection and Foreign Ownership on Company Performance (proxied by Tobins' Q) of Mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The method used in this study uses a quantitative approach. Applying the purposive sampling method so as to obtain a sample of 35 Mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The total data on the observation was 105 companies, and the data source used was secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the website of each mining company with an observation period of 2019-2021. Hypothesis testing in this study used multiple regression analysis. The results of this study show that Earnings Management, Political Connection and Foreign Ownership affect the Company's Performance.Abstrak. Banyaknya investasi saham yang terjadi pada sektor pertambangan tentu akan mempengaruhi dalam kinerja perusahaan pertambangan. Kinerja perusahaan dapat dilihat dari kondisi keuangan suatu perusahaan yang dianalisis dengan alat-alat analisis keuangan. Faktor yang mempengaruhi kinerja ini adalah Earnings Management, Political Connection dan Foreign Ownership. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Earnings Management, Political Connection dan Foreign Ownership terhadap Kinerja Perusahaan (diproksikan dengan Tobins’ Q) perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Metode yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif. Menerapkan metode purposive sampling sehingga memperoleh sampel sebanyak 35 perusahaan Pertambangan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Total data pada observasi sebanyak 105 perusahaan, dan sumber data yang digunakan adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan pertambangan dengan periode pengamatan 2019-2021. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Earnings Management, Political Connection dan Foreign Ownership berpengaruh terhadap Kinerja Perusahaan.
Pengaruh Ketaatan Aturan Akuntansi dan Perilaku Tidak Etis terhadap Penyalahgunaan Aset
Authors: Rachmawati Velinda , Purnamasari Pupung , Hernawati Nopi
Published: February 2023

Abstract. The purpose of this study is to investigate how unethical behavior and accounting rules affect asset misuse. This study's participants are city-based Bank Central Asia employees. A purposive proportional simple random sampling method was used to select the sample. In this study, the finance and accounting staff, internal audit staff, and cash staff were selected at random from the existing population, giving a total of 37 respondents to the study. The descriptive method with a verification approach was used in this study. sources of data that are derived from primary data that are directly derived from respondents. The reliability and the classical assumption test have been validated using the SPSS 23 program and the multiple linear regression analysis technique. This study shows that (1) Asset Misappropriation is influenced by unethical behavior, and (2) Asset Misappropriation is influenced by compliance with accounting rules.

Abstrak. Tujuan dari penelitian ini adalah untuk menguji besarnya pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap penyalahgunaan aset. Populasi yang dimuat dalam penelitian ini adalah karyawan pada Bank Central Asia di Kota Bandung. Menggunakan sampel dengan teknik purposive proportional simple random sampling, yaitu penentuan sampel dengan pertimbangan tertentu dalam penelitian ini adalah staf keuangan dan akuntansi, audit internal, dan staf kas dipilih secara acak dari populasi yang ada didapati jumlah sampel sebanyak 37 responden. Metode yang dipakai dalam penelitian ini merupakan metode deskriptif dengan pendekatan verifikatif. Sumber data yang diperoleh berasal dari data primer yang diperoleh langsung melalui responden. Teknik analisis data menggunakan analisis regresi linier berganda dengan program SPSS 23 serta telah diuji validitas reliabilitas, dan uji asumsi klasik. Penelitian ini menunjukkan bahwa (1) Ketaatan aturan akuntansi tidak berpengaruh terhadap penyalahgunaan aset, (2) Perilaku tidak etis berpengaruh terhadap penyalahgunaan aset.
Pengaruh Etika Kerja Islam terhadap Kinerja karyawan dengan Disiplin Kerja sebagai Variabel Intervening
Authors: Zuyyina Lestari Yinyin , Nurleli
Published: February 2023

Abstract. Organizations within a company must manage or manage human resources optimally and maximally with the aim of developing and progressing the company. One way to improve employee performance is by implementing Islamic work ethics and work discipline within the company. The purpose of this research is to be able to explain how much influence Islamic work ethics has on work discipline, be able to explain how much influence work discipline has on employee performance, be able to explain how much influence Islamic work ethics has on employee performance, be able to explain how much influence Islamic work ethics has on employee performance. employee performance mediated by work discipline. The research method used in this study is a verification method with a quantitative approach. The data source used in this research is primary data. The sampling technique in this study is non-probability sampling with convenience sampling technique (accidental side). Based on the results of the analysis it is known that the influence of Islamic work ethics on employee performance with work discipline as an intervening variable is accepted. Islamic work ethics do not have a positive and significant effect on employee performance variables, work discipline has a positive and significant effect on employee performance variables. At Bank BSI Regional 6 Bandung.

Abstak. Organisasi dalam sebuah perusahaan harus mengelola ataupun mengatur sumber daya manusia dengan optimal dan maksimal dengan tujuan untuk perkembangan dan kemajuan perusahaan.  Salah satu cara untuk meningkatkan kinerja karyawan yaitu dengan menginplementasikan etika kerja islam dan disiplin kerja di dalam perusahan. Tujuan dilakukannya penelitian ini adalah untuk mampu menjelaskan berapa besar pengaruh etika kerja islam terhadap disiplin kerja, mampu menjelaskan berapa besar pengaruh disiplin kerja terhadap kinerja karyawan, mampu menjelaskan berapa besar pengaruh etika kerja islam terhadap kinerja karyawan, mampu menjelaskan berapa besar pengaruh etika kerja islam terhadap kinerja karyawan yang dimediasi oleh disiplin kerja. Metode penelitian yang digunakan pada penelitian ini ialah metode verifikatif dengan pendekatan kuantitatif. Sumber data yang dipakai dalam penelitian ini merupakan data primer. Adapun teknik pengambilan sampel pada penelitian ini yaitu nonprobability sampling dengan teknik convenience sampling (Accidental samping). Berdasarkan hasil analisis diketahui bahwa pengaruh etika kerja islam terhadap kinerja karyawan dengan disiplin kerja sebagai variabel intervening diterima. etika kerja islam tidak berpengaruh positif dan signifikan terhadap variabel kinerja karyawan, disiplin kerja berpengaruh positif dan signifikan terhadap variabel kinerja karyawan. Di Bank BSI Regional 6 Bandung.
Pengaruh Pengungkapan Informasi Akuntansi Lingkungan dan Mekanisme Good Corporate Governance (GCG) terhadap Kinerja Keuangan
Authors: Hanisa Nezla Hendiyani  , Nurleli
Published: February 2023

Abstract. This research started from the many phenomena related to environmental pollution and cases of financial statement engineering in manufacturing companies in Indonesia. The purpose of this study is to explain the effect of environmental accounting disclosures and good corporate governance (GCG) mechanisms on financial performance as proxied by return on assets (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The research method used is a verification method with a quantitative approach. The sample in this study were manufacturing companies listed on the IDX in 2017-2021, with a sampling technique, namely purposive sampling method, so that 40 companies were obtained as samples. The data analysis technique used is the content analysis method to assess environmental accounting disclosures, factor analysis to combine the four indicators of GCG mechanisms and multiple linear regression analysis techniques to test the hypothesis. The results of this study indicate that the disclosure of environmental accounting information and good corporate governance (GCG) mechanisms affect financial performance as proxied by ROA.

Abstrak. Penelitian ini berawal dari adanya fenomena terkait dengan pencemaran lingkungan serta kasus rekayasa laporan keuangan pada perusahaan manufaktur di Indonesia. Penelitian ini bertujuan untuk menjelaskan pengaruh pengungkapan informasi akuntansi lingkungan dan mekanisme good corporate governance (GCG) terhadap kinerja keuangan yang diproksikan oleh return on asset (ROA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017-2021. Metode penelitian yang digunakan yaitu metode verifikatif dengan pendekatan kuantitatif. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, dengan teknik pengambilan sampel yaitu purposive sampling method, sehingga diperoleh 40 perusahaan sebagai sampel. Teknik analisis data yang digunakan adalah content analysis method untuk menilai pengungkapan akuntansi lingkungan, analisis faktor untuk menggabungkan keempat indikator mekanisme GCG dan teknik analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian ini telah mengindikasikan bahwa pengungkapan informasi akuntansi lingkungan dan mekanisme good corporate governance (GCG) berpengaruh terhadap kinerja keuangan yang diproksikan oleh ROA.