bluuebunny/crossref_metadata_2025 huggingface dataset:
IMPROVING STUDENTS’ VOCABULARY LEARNING OUTCOME BY USING FREERICE
Authors: Nabila Afanin , Daulay Sholihatul Hamidah , Dewi Utami
Published: February 2024

Language's vocabulary plays a significant part in the process of communication, both verbally and in writing. Both the daily world and the world of education need it. This study was carried out based on the problems of students that have difficulties in memorizing vocabularies. The purpose of this study was to investigate how Freerice as a learning medium can improve the students’ vocabulary learning outcome at SMP N 4 Medan at the seventh grader in academic year of 2022/2023. The research was conducted with using a mixed-method. Meaning that the data collected quantitatively then will be explained qualitatively. The data instruments were questionnaires and tests. The participants were all students from class VII-2, and they are 30 students in total. Which the 25 of them did the questionnaire and 5 of them did the test. The questionnaires are 10 items and were constructed based on Likert Scale. The questions are close-ended type. Meanwhile, the tests were gathered quantitatively and will be done twice before/after the use of Freerice to the students’ vocabulary learning outcome.  The result showed that the students’ learning outcome is improved using Freerice as a medium to learn vocabulary.
Tahapan Struktur Alur Cerita Al-Lichyah Az-Zarqā’ karya Kamil Kilani (Analisis Teori Sequence)
Authors: Putri Zahra Cahya
Published: February 2024

This article aims to analyze the stages of the plot structure of Kamil Kilani's Al-Lichyah Az-Zarqā'. The application of theory is done by using sequence theory or eight sequences. This theory is a more detailed and complex extension of Syd Field's three-act theory. The method used is descriptive qualitative with the technique of quoting sentences that are in accordance with the theory of eight sequences in Kamil Kilani's Al-Lichyah Az-Zarqā'. The results obtained from this study are that Kamil Kilani's Al-Lichyah Az-Zarqā' can be applied and analyzed using sequence theory which shows that the chapters in a story are not meant to inhibit creativity, but make the story more systematic.

Artikel ini bertujuan untuk menganalisis tahapan struktur alur Al-Lichyah Az-Zarqā' karya Kamil Kilani . Penerapan teori dilakukan dengan menggunakan teori barisan atau delapan barisan . Teori ini merupakan perluasan yang lebih rinci dan kompleks dari teori tiga babak Syd Field. Metode yang digunakan adalah deskriptif kualitatif dengan teknik mengutip kalimat-kalimat yang sesuai dengan teori delapan rangkaian dalam Al-Lichyah Az-Zarqā' karya Kamil Kilani . Hasil yang diperoleh dari penelitian ini adalah Al-Lichyah Az-Zarqā' karya Kamil Kilani dapat diterapkan dan dianalisis dengan menggunakan teori sequence yang menunjukkan bahwa bab-bab dalam sebuah cerita bukan dimaksudkan untuk menghambat kreativitas, namun membuat cerita menjadi lebih sistematis.
Balaghah Ar-Ritsa’ Fii Syair Al-Khanasa’ Min Nihayah Al-Lafdhi Wa Al-Ma’ani
Authors: Sumardi Sumardi , Ivan Aulia Trisnady  , Sofyan Zulkhairi
Published: February 2024

ومن شعراء المسلمين والصحابيات والمؤمنات والأمهات الصابرات الخنساء. ترتبط أشعار الخنساء بأهداف الشعر بشكل عام، ومنها الرثاء، وهو الغرض الشعري البارز في الشعر الجاهلي والإسلامي، ويحتل مكانة كبيرة في أشعار معظم الشعراء. فنجد رثاء الأحبة والأصدقاء، ورثاء المدن الهاربة، والبكاء على البلاد البائدة، وغير ذلك من أشكال الرثاء المتنوعة. تعتبر المرثية من الأغراض المهمة المستخدمة في الشعر العربي بشكل عام. ومنهج البحث الذي ينتهجه الباحث في هذا البحث هو المنهج الوصفي التحليلي، أي منهج يحاول تلخيص العلوم اللغوية من الجانب التاريخي والجانب المعياري، ومن تلك التي تدفع الباحث إلى البحث وتريد تحليلها هي خصائص شعر رثاء الخنساء من حيث الألفاظ والمعاني. ومن أهم النتائج التي توصلت إليها الباحثة أن معاني الحزن هي الفكرة الأساسية المسيطرة على شعر الخنساء، كما ترتبط بهذه الفكرة معاني أخرى كالبكاء والحنين. كان شعر الخنساء يعتمد على غرض واحد محدود، وهو رثاء الناس. وتتكرر الكلمات في شعرها للتأكيد على الشعر، وأفكارها تبكي على أخويها (صخر ومعاوية) وتبكي على أخيها صخر.

One of the Muslim poets, companions, believers, and patient mothers is Al-Khansa. Al-Khansa’a’s poems are related to the purposes of poetry in general, and one of them is lamentation, which is the prominent poetry purpose in pre-Islamic and Islamic poetry, and it occupies a significant place in the poems of most poets. We find lamentations for loved ones and friends, lamentation for fleeting cities, crying over defunct countries, and other various forms of lamentation. Elegy is one of the important purposes used in Arabic poetry in general. The research method that the researcher approaches in this research is the descriptive and analytical method, meaning a method that attempts to summarize the linguistic sciences from the historical aspect and the normative aspect, and those that motivate the researcher to research and want to analyze them are the characteristics of the poetry of lamentation for the Khansa’a in terms of words and meanings. One of the most important results that the researcher found is that the meanings of sadness are the main idea controlling Al-Khansa’a’s poetry, and other meanings are related to this idea, such as crying and nostalgia. Al-Khansa’a’s poetry was based on one limited purpose, which was to lament people. The words in her poetry are repeated to emphasize the poetry, and her thoughts are crying for her brothers (Sakhr and Muawiyah) and crying for her brother Sakhr.
Implicaciones para las ciencias sociales del análisis de estafas y pederastia en línea en Ecuador
Authors: Pérez Martínez Armenio , Rodríguez Fernández Aimara
Published: February 2024

El presente trabajo tiene como objetivo analizar las implicaciones para las ciencias sociales que presentan los delitos en línea, específicamente la estafa y la pederastia en Ecuador. La metodología utilizada se justifica en la concepción de las revisiones sistematizadas, empleándose el marco analítico de revisiones sistematizadas en Ciencias Humanas y Sociales. Se utilizaron bases de datos como Google Scholar, SCOPUS, Web of Science (WOS), Scientific Electronic Library Online (Scielo), entre otras. Las conclusiones señalan la necesidad de incrementar las investigaciones sobre estos delitos desde las ciencias sociales, la aplicación del enfoque fenomenológico, la investigación de los mitos y creencias sobre estos fenómenos, el fomento de políticas públicas y fomento de la interdisciplinariedad con otras ciencias del comportamiento.
The bridging understanding of language and mathematical symbols between teachers and students: An effort to increase mathematical literacy
Authors: Kusmaryono Imam , Aminudin Mohamad , Ubaidah Nila , Chamalah Evi
Published: February 2024

The research aims to analyze the gap between teachers' and students' understanding of language literacy and mathematical symbols. The study was designed with a concurrent triangulation strategy. The research respondents consisted of 20 teachers and 120 class VII students. Data collection through questionnaires, interviews, and cognitive tests. Qualitative data was analyzed descriptively, and quantitative data was analyzed inferentially. The results of the analysis of quantitative data show that there is a linear (significant) relationship between understanding language and mathematical symbols and mathematical literacy skills. The results of the qualitative data analysis describe that the teacher's understanding of language and mathematical symbols (high criterion) does not necessarily support the students' understanding of language and mathematical symbols. We confirm the suspicion that there is a gap in the ability of teachers and students to understand language and mathematical symbols. Students need to improve their understanding of mathematical language and symbols. The pattern of errors is based on the teacher's conception of learning in the previous class, so the process of transitioning the teacher's knowledge to students' understanding of mathematics experiences obstacles. The implication is that the process of transitioning meaning from mathematical symbols to written and spoken language must be carried out when the teacher introduces or teaches new topics to students, and the context in which mathematical symbols are used must be followed by clarification.
Clinically Meaningful Responses to Dupilumab Among Children Aged 6 Months to 5 Years with Moderate-to-severe Atopic Dermatitis who did Not Achieve Clear or Almost Clear Skin According to the Investigator’s Global Assessment: A Post Hoc Analysis of a Phase 3 Trial
Authors: Cork Michael J. , Lockshin Benjamin , Pinter Andreas , Chen Zhen , Shumel Brad , Prescilla Randy
Published: February 2024

In young children, atopic dermatitis (AD) imposes a multidimensional burden on many aspects of their quality of life (QoL) and that of their families. LIBERTY AD PRESCHOOL part B was a randomized, double- blinded, placebo-controlled phase 3 trial in 162 children (aged 6 months to 5 years) with moderate-to- severe AD receiving dupilumab or placebo, plus low-potency topical corticosteroids. Post hoc analyses were performed on the full analysis set (FAS) and a subset of patients with Investigator’s Global Assessment score > 1 at week 16. The primary outcome was the proportion of patients at week 16 achieving a composite endpoint encompassing clinically meaningful changes in AD signs, symptoms and QoL: ≥ 50% improvement in Eczema Area and Severity Index; and/or ≥ 4-point reduction in worst scratch/itch numerical rating scale; and/or ≥ 6-point reduction in Children’s Dermatology Life Quality Index/Infants’ Dermatitis Quality of Life Index. Significantly more patients receiving dupilumab vs placebo achieved the composite endpoint in both the FAS (77.7% vs 24.6%, p < 0.0001) and subgroup (68.9% vs 21.5%, p < 0.0001). Dupilumab provided rapid and significant, clinically meaningful improvements in AD signs, symptoms, and QoL in the overall group and subgroup of patients who did not achieve clear or almost clear skin at week 16.
The Great Imitator’s Trick on Bones: Syphilitic Osteomyelitis
Authors: Jin Yifan , Zhong Wenxin , Wang Xia , Huang Changzheng , Lu Yuan
Published: February 2024

Abstract is missing (Short communication)
Laser-Ablation-Synthesized Ag/Zno-Dye Nanocomposite for Linear and Nonlinear Optical Applications
Authors: Karim Zena
Published: February 2024

In this research, the effect of zinc oxide nanoparticles ZnO, Ag_ZnO on the optical properties of absorption and emission was studied, as the emission spectrum of the rhodamine B dye was fluorescent with the addition of nanoparticles of ZnO, Ag_ ZnO, and the nonlinear optical properties of three dyes: rhodamine B, methylene blue, and saffron dye. The nonlinear optical response of saffron dye with Ag_ZnO B compound showed the highest nonlinear response upon impact. For the 405 nm laser, the nonlinear refractive index is large. This coincides with the maximum absorption of the dye, which explains the increased nonlinear refractive index. Interestingly, the addition of zinc nanoparticles increased the nonlinear response of all dyes and demonstrated greater nonlinear properties for Ag_ZnO. The addition of silver improved the nonlinear response of the dyes, as the Ag_ZnO structure strongly absorbs most of the visible spectrum and even the near-infrared region of the electromagnetic spectrum. Which gives greater absorption efficiency. The nonlinear refractive index was good when adding ZnO and Ag_ZnO nanoparticles.
HAV Matrix dengan Asesmen Potential Review pada Pegawai PT. X
Authors: Putu Indira Ayu Aryaningsih  , Syarifah Dewi
Published: February 2024

Individual assessment research for potential review is carried out as part of talent management activities to get an overview of the potential possessed by the subject. The results of the potential review assessment are then combined with the results of work performance assessments to obtain information about the subject's position in the HAV Matrix as a talent map. The subject in this study was one person who was an employee at PT X who had just occupied a new position as Supervisor. Data collection in this study was carried out using test methods (psychological test kits) and non-test (interview). Data were analyzed using descriptive analysis and qualitative analysis. The results of the study show that the subject is in the position of "top talent" in the HAV Matrix which is in the range of high performance and optimal capacity. These results indicate that the subject is included in the talent pool and is a potential cadre at PT. X
Pengaruh Kualitas Pelayanan terhadap Loyalitas Nasabah dengan Kepuasan sebagai Variabel Mediasi pada PT. BPR Suryajaya Kubutambahan
Authors: Putra Gede Junana , Suarmanayasa I Nengah
Published: February 2024

This study aims to examine the effect of: (1) service quality on customer satisfaction, (2) service quality on customer loyalty, (3) customer satisfaction on customer loyalty, and (4) customer satisfaction in mediating the effect of service quality on customer loyalty at PT . BPR Suryajaya Kubuplus. The type of research used is quantitative research and the research design used is causal research design. The subjects in this study were customers at PT. BPR Suryajaya Kubutambahan and the objects in this study are service quality, customer satisfaction, and customer loyalty. Data was collected by document recording and questionnaire method, and analyzed by path analysis. The results showed that (1) service quality has a positive and significant effect on customer satisfaction, (2) service quality has a positive and significant effect on customer loyalty, (3) customer satisfaction has a positive and significant effect on customer loyalty, and (4) customer satisfaction mediate some of the influence of service quality on customer loyalty
Implikasi Pendidikan Kewirausahaan dalam Membentuk Minat dan Kompetensi Wirausaha
Authors: Meyanti I Gusti Ayu Sundari , Sutajaya I Made , Sudiarta I Gusti Putu
Published: February 2024

This qualitative literature analysis examines the implications of entrepreneurship education in shaping entrepreneurial interest and competencies. The study aims to gain a comprehensive understanding of how entrepreneurship education influences individuals' interest in entrepreneurship and their development of entrepreneurial competencies. Through a qualitative analysis of relevant literature, the research addresses key research questions regarding the impact of entrepreneurship education, factors contributing to the formation of interest and competencies, and potential cultural variations in these implications.The research methodology involves a systematic selection of credible literature from various sources, including scholarly journals, books, and articles related to entrepreneurship education, entrepreneurial interest, and competencies. Data collected is analyzed qualitatively, identifying major themes and synthesizing the literature to reveal the relationships between entrepreneurship education, entrepreneurial interest, and competencies. The analysis also explores factors within entrepreneurship education that support the formation of interest and competencies, such as curriculum design, teaching methods, learning environment, and social influences. The findings of this study contribute to a deeper understanding of the implications of entrepreneurship education in shaping entrepreneurial interest and competencies. It elucidates the influence of entrepreneurship education on individuals' interest in entrepreneurship and the competencies developed through such education. Additionally, it identifies critical factors that contribute to the formation of entrepreneurial interest and competencies, offering insights for policymakers and education practitioners to enhance the effectiveness of entrepreneurship education in fostering entrepreneurial interest and competencies. By conducting a comparative analysis across different cultural or national contexts, the research examines potential variations in the implications of entrepreneurship education. This analysis sheds light on differences in entrepreneurship education approaches and cultural factors that influence the formation of entrepreneurial interest and competencies. Overall, this research contributes to the field of entrepreneurship education by advancing our understanding of its implications in shaping entrepreneurial interest and competencies. The findings provide valuable insights for the development of effective entrepreneurship education approaches, guide policymakers in formulating education policies, and promote broader awareness and participation in entrepreneurship
Analisis Perancangan Laporan Arus Kas Pada Koperasi Simpan Pinjam Graha Paramitha Kecamatan Gerokgak
Authors: Suarjaya Ketut Diki Mayda Nandaka , Cipta Wayan
Published: February 2024

This study aims to analyze, (1) analyze the design of cash flow reports at KSP GrahaParamitha for the 2021 period. This research is a quantitative descriptive study. The data analysisphase used is (1) data is collected by recording in the form of documents; (2) data reduction; (3) datapresentation; (4) data analysis using the direct method to design cash flow statements at the GrahaParamitha Savings and Loans Cooperative; and (5) drawing conclusions. The results showed, (1) thedesign ofthe cash flow statement at KSP Graha Paramitha was prepared using the direct method,from the cash flow report it was known that the operating activity was Rp.15,000,000,- investmentactivity of Rp.2,304,900.- and funding activities of Rp.88,388,500.- resulting in an increase in cash inthe2021 period ofRp.108,007,800.-
Pentingnya Kapabilitas Inovasi dalam Meningkatkan Performa Bisnis
Authors: Wijaya Nyoman Surya , Rahmayanti Putu Laksmita Dewi , Darsana I Made , Wardana Miko Andi
Published: February 2024

This study aims to explain how the role of innovation capabilities in entrepreneurial orientation in influencing business performance. The population of this study consists of MSMEs in Bali's tourism and creative economy (parekraf) industry. Purposive sampling was used to select 90 MSME managers in the tourism and creative economy sectors. Path Analysis with SEM-PLS is used as an analytical approach. The findings show that there is a positive and significant impact of entrepreneurial orientation on business performance shown by creativity, innovation, dare to take risks, be independent, and dare to compete. The positive and significant influence of entrepreneurial orientation on innovation capabilities; and the positive and significant influence of innovation capabilities on business performance. Innovation capabilities are able to mediate the influence of entrepreneurial orientation on business performance. Therefore, it is important for MSMEs in the tourism sector and creative economy in Bali to improve entrepreneurial orientation in order to be able to build higher innovation capabilities to improve business performance after the COVID-19 pandemic.
Pemanfaatan Sistem Informasi Manajemen Daerah Pada Kinerja Pengelola Keuangan dan Kepuasan Pengguna Sebagai Variabel Intervening
Authors: Irwansyah
Published: February 2024

This study aims the local management system (SIMBA) on financial management performance with user satisfaction as an intervening variable This research was conducted on OPD in Bengkulu Province. This type of research is quantitative. The data used are primary data obtained from questionnaires. Sample selection using the Census method. Data were analyzed using Structural Equation Modeling with Partial Least Squares (PLS) and using SmartPLS 5 software. The results showed that the use of information systems and financial management satisfaction had a positive effect on financial management performance in OPD in Bengkulu Province or 72.5%.
The Effect of Macroeconomic Indicators on Profitability and Firm Value
Authors: Made Reina Candradewi  , Rahyuda Henny
Published: February 2024

The objective of this study encompasses an examination of the influence of inflation, gross domestic product, and profitability on the valuation of companies within the Indonesian stock market, with specific emphasis on corporations listed in the LQ45 index on the Indonesia Stock Exchange (IDX). The LQ45 index as it offers a focused and comprehensive view of the Indonesian stock market, allowing them to draw meaningful conclusions about the impact of inflation, GDP, profitability, and other factors on the valuation and performance of these selected companies. The primary aim of this research is to provide valuable insights to corporations regarding the significance of maintaining profitability and firm value while taking into consideration macroeconomic indicators. The research methodology employed in this investigation is of a quantitative nature. The study encompasses the entirety of companies listed within the LQ45 Index on the IDX as the designated population. The technique employed for sample selection is purposive sampling. The selected sample comprises companies that have consistently maintained their listing in the LQ45 Index on the IDX from 2016 to 2022, totaling 31 companies. The outcomes of the goodness-of-fit examination and the robustness assessment of the model utilized within this study unequivocally affirm the model's exceptional effectiveness in aligning with the available dataset. The analysis of the results of the regression analysis and the mediation assessments leads to the definitive conclusion that the Gross Domestic Product variable exerts a remarkably positive and statistically significant influence on Firm Value. Likewise, the Profitability variable significantly and positively impacts firm value. However, it is imperative to acknowledge that profitability does not function as a mediating factor in the relationship between Inflation and Gross Domestic Product in the context of firm value.
Socialization and Training of Aromatic Candle Processing from Used Cooking Oil for Urban Residents
Authors: Lisanty Nina , Wiwiek Andajani  , Kresna Widigdo Margo Utomo  , Nixie Azalia Whintisna  , Rizki Jefri Ramadhan
Published: February 2024

This article highlights a community initiative aimed at promoting sustainable household liquid waste management in Kediri City, Indonesia. The problem identified was the insufficient attention given to liquid waste, particularly used cooking oil, which often leads to environmental pollution and infrastructure damage. The objective of the activity was to raise awareness among residents about the proper disposal and recycling of used cooking oil. The proposed approach involved conducting workshops, training sessions, and awareness campaigns to educate community members about the environmental impacts of improper disposal and the benefits of recycling used cooking oil into aromatic candles. Major findings revealed that through collaborative efforts with local officials and community organizations, the initiative successfully engaged community members and fostered a sense of responsibility towards waste management. The training programs empowered participants with practical skills to convert used cooking oil into aromatic candles, promoting the repurposing of waste while creating a pleasant atmosphere. The conclusion emphasizes the importance of community participation and public awareness in ensuring sustainable liquid waste management. The initiative showcased the feasibility of recycling used cooking oil and highlighted the potential for broader adoption of similar practices in other regions. Overall, the activity underscored the significance of individual actions in collectively addressing environmental challenges and encouraged the adoption of responsible waste management practices at the household level.
Bermain Kreatif Sambil Belajar: Mengenal, Membuat dan Mengendalikan Robot Rover Penjelajah Mars di Sekolah Dasar
Authors: Abqori Aula  , Fitriah Husin
Published: February 2024

Saat ini Teknologi Robotika sudah sangat berkembang tetapi pengenalan Teknologi Robotika di tingkat Sekolah Dasar masih sangat kurang. Oleh karena itu perlunya upaya untuk mengajak, memunculkan dan menambah ketertarikan siswa pada pengetahuan teknologi Robotika melalui pendekatan bermain dan belajar tema luar angkasa di kalangan siswa dan guru di tingkat Sekolah Dasar. Penelitian ini bertujuan mengenal, membuat, dan mengendalikan robot rover penjelajah Mars di SD. Metode yang digunakan adalah sosialisasi yang melibatkan siswa dalam merancang, merakit, dan mengendalikan robot Mars Rovers. Kegiatan ini dilaksanakan dengan memberikan penjelasan umum tentang teknologi robot rover, dan kemudian memaparkan secara umum tentang berbagai jenis komponen, perangkat, bahan dan peralatan untuk digunakan membangun robot rover secara sederhana. Metode steering yang dipakai oleh robot untuk menavigasi arah. Perakitan robot rover sederhana oleh siswa-siswi yang telah dibagi menjadi 2 kelompok didampingi langsung oleh mahasiswa anggota tim PKM yang merupakan anggota Tim Robot dan Tim Mobil Listrik Fakultas Teknik UNTAN. Hasil penelitian menunjukkan bahwa bermain kreatif sambil belajar dengan menggunakan robot rover Mars dapat meningkatkan minat dan pemahaman siswa terhadap konsep ilmu pengetahuan dan teknologi. Aktivitas ini juga melatih keterampilan siswa dalam berpikir kritis, bekerja sama, dan problem solving.
Pengaruh Pemahaman Laporan Keuangan, Kinerja Pengurus, dan Pemanfaatan Teknologi Informasi Terhadap Ketepatwaktuan Pelaporan Pertanggungjawaban Keuangan Koperasi Simpan Pinjam Kabupaten Karangasem
Authors: I Made Mudiana  , I Putu Gede Diatmika
Published: February 2024

Tujuan dari penelitian ini untuk mengetahui dan mengukur bagaimana pengaruh Pemahaman Laporan Keuangan Koperasi, Kinerja Pengurus, dan Pemanfaatan Teknologi Informasi terhadap Ketepatwaktuan Pelaporan Pertanggungjawaban Keuangan. Penelitian ini menggunakan pendekatan kuantitaif dengan menggunakan instrument dalam pengukurannya. Metode penarikan sampel yaitu dengan purposive sampling. Jumlah responden dalam penelitian ini sebanyak 126 responden. Dalam penelitian ini menggunakan teknik analisis data deskriptif, uji regresi, dan uji koefisien determinasi dengan bantuan program software SPSS versi 24. Hasil penelitian ini menunjukkan bahwa pemahaman laporan keuangan koperasi berpengaruh positif dan signifikan terhadap ketepatwaktuan pelaporan pertanggungjawaban keuangan, kinerja pengurus berpengaruh positif dan signifikan terhadap ketepatwaktuan pelaporan pertanggungjawaban keuangan, dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap ketepatwaktuan pelaporan pertanggungjawaban keuangan
Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan LQ45 (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021)
Authors: Komang Nayantara Arya Dinatha  , Darmawan Nyoman Ari Surya
Published: February 2024

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sustainability report kinerja ekonomi, kinerja lingkungan, dan kinerja sosial terhadap kinerja keuangan. Penelitian ini menggunakan bentuk pendekatan kuantitatif. Penelitian ini dilakukan di Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan yang pernah termasuk dalam indeks LQ45 di BEI pada periode 2017-2021 yakni sebanyak 67 perusahaan. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling, sampel diperoleh sebanyak 16 perusahaaan dalam 5 tahun penelitian sehingga jumlah sampel penelitian ini yaitu sebanyak 80 sampel. Data penelitian ini merupakan data sekunder yang diperoleh menggunakan metode dokumentasi. Data tersebut kemudian diolah dengan analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian menyatakan bahwa pengungkapan sustainability report; kinerja ekonomi memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan perusahaan, kinerja lingkungan memiliki pengaruh negatif signifikan terhadap kinerja keuangan perusahaan, kinerja sosial memiliki pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan.
The Mediating Role of Purchase Intention on the Effect of Product Quality and Price Fairness on Purchasing Decisions
Authors: Oktaviari Kadek Geby , Gama Agus Wahyudi Salasa , Kusuma I Gusti Agung Eka Teja
Published: February 2024

Children's apparel sector is surging in Indonesia, posing challenges for children's clothing retailers, exemplified by CV. Patras Development. In the realm of heightened market competition, innovation becomes imperative. CV. Patras Development grapples with obstacles such as external competitors offering more cost-effective solutions and raw material sourcing intricacies, compounded by a tranquil business environment in Bali. This quantitative research adopts a methodological approach focusing on latent variables—Product Quality (X1) and Price Fairness (X2) as influencers, and Purchase Interest (Y1) and Purchasing Decisions (Y2) as influenced variables. The study encompasses 72 consumers of children's clothing at CV. Patras Development, with data meticulously processed using SmartPLS accounting software. The findings elucidate that Product Quality and Price Fairness significantly influence the purchasing interest of clothing consumers at CV. Patras Development. Noteworthy is the positive impact of Price Fairness on purchasing decisions, whereas Product Quality and Purchase Intention exhibit no discernible effect on purchasing decisions. Intriguingly, the mediation of Purchase Intention between product quality and price fairness proves inconsequential in shaping purchasing decisions among clothing consumers at CV. Patras Development from an accounting perspective.
Navigating the Whistleblowing and Fraud Prevention Literature: A Scopus-Based Bibliometric Exploration
Authors: Dhewi Ratna Marta
Published: February 2024

This research undertakes a thorough examination of whistleblowing and fraud prevention literature through a Scopus-based bibliometric analysis. The study identifies influential works, offering thematic insights valuable for academics and practitioners concerned with corporate accountability. The analysis of publication frequency, metrics of citation, and visualization of data covers 12,791 citations from 200 whistleblowing-related articles spanning 1982-2022. The primary keyword, strongly linked to "whistleblowing system," "accounting and fraud," and "company," holds a total link strength of 1,683. Contributions from 285 scholars across 44 publishers in 7 countries, encompassing various languages, are analyzed. Leading publisher Springer Netherlands, with 57 publications and 4,295 citation counts, is highlighted. The most prolific whistleblowing writer was J.P. Keenan from The Institute for Leadership and Global Education, United States. The study employs network visualization tools to outline the centrality features of keyword clusters. Additionally, it provides a summary of positive and negative determinants in predicting whistleblowing and fraud reporting intentions. This marks the first comprehensive review of Scopus-based whistleblowing and fraud prevention literature.
Pengaruh Kepatuhan Perundang-Undangan, Kesesuaian Standar Akuntansi Pemerintah Dan Sistem Pengendalian Internal Pemerintah Terhadap Opini Laporan Keuangan Pemerintah Kabupaten Buleleng
Authors: Novianti Riska , Dewi Nyoman Ayu Wulan Trisna
Published: February 2024

Penelitian ini bertujuan untuk mengetahui pengaruh Kepatuhan Perundang-Undangan, Kesesuaian Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal terhadap Opini Laporan Keuangan. Populasi dari penelitian ini adalah 90. Adapun pemilihan sampel dilakukan menggunakan metode penelitian populasi sehingga menggunakan semua populasi sebagai sampel. Metode pengumpulan data yang digunakan adalah kuisioner. Analisis data dilakukan menggunakan teknik analisis regresi linier berganda. Adapun hasil analisis didapatkan bahwa kepatuhan perundang-undangan berpengaruh positif dan signifikan secara simultan terhadap loyalitas pelanggan dengan sumbangan pengaruh sebesar 19,3% serta pengaruh variabel lain sebesar 80,7%, kesesuaian standar akuntansi pemerintah berpengaruh positif dan signifikan secara simultan sebesar 19,7%, dan sistem pengendalian internal berpengaruh positif dan signifikan secara simultan sebesar 19,3% terhadap opini laporan keuangan.
Implementasi Peran Modal Sosial Sebagai Pilar Pengelolaan Dana BUMDes Desa Galungan
Authors: Darmayanti Ni Putu Mira , Sinarwati Ni Kadek
Published: February 2024

Penelitian ini bertujuan untuk mendeskripsikan implementasi peran modal sosial sebagai pilar pengelolaan dana Badan Usaha Milik Desa (BUMDes) Desa Galungan. Penelitian ini merupakan jenis penelitian deskriptif kualitatif. Lokasi penelitian di kantor BUMDes Wana Amertha yang terletak di Desa Galungan Kecamatan Sawan, Kabupaten Buleleng. Subyek penelitian ini adalah pengelola BUMDes Wana Amertha dan masyarakat di Desa Galungan. Teknik pengumpulan data menggunakan teknik wawancara, teknik observasi dan teknik dokumentasi. Validitas data diperoleh menggunakan triangulasi teknik dengan cara membandingkan data. Instrument penelitian adalah peneliti sendiri. Teknik analisis data menggunakan teknik analisis data interaktif dari Miles dan Huberman. Hasil penelitian menunjukkan terdapatnya unsur modal sosial berupa jaringan, kepercayaan dan norma yang berperan penting dalam pengelolaan dana BUMDes Wana Amertha. Masing-masing komponen yang terdapat dalam modal sosial memiliki peran yang sama-sama penting untuk meningkatkan kemajuan dan dapat membantu dalam memenuhi tujuan dari dibentuknya BUMDes Wana Amertha.

Kata kunci: modal; sosial; pengelolaan; dana; BUMDes.
Analisa Penentuan Harga Pokok Produksi Pada Bokor Perak Desa Beratan Samayaji Sebagai Acuan Dalam Penentuan Harga Jual (Studi Pada Pengrajin Perak Di Desa Beratan Samayaji)
Authors: Ananda Putu Regi , Atmadja Anantawikrama Tungga
Published: February 2024

Penelitian dilaksanakan guna mengetahui bagaimana proses penentuan harga pokok produksi Bokor Perak dijadikan acuan dalam suatu penentuan harga jual bokor pada pengrajin Bokor Perak di Desa Beratan Samayaji. Pada penelitian ini metode yang dipergunakan adalah deskriptif kualitatif. Memakai jenis data secara primer dan jenis data sekunder yang didapatkan melalui wawancara, observasi, dan dokumentasi yang dianalisa dengan direduksi data, penyajian data dan ditarik simpulan. Temuan dari riset ini ialah (1) Total biaya produksi bokor perak khas Desa Beratan ialah Rp. 6.750.000 berjumlah bokor perak yang dihasilkannya sebanyak 1 produk. Jadinya, harga pokok produksi bokor perak menurut pengrajin Bapak I Putu Sudana bokor perak khas Desa Beratan adalah senilai Rp6.750.000. (2) Secara kesemuaan, total pada biaya overhead pabrik yang sebetulnya ialah Rp. 1.335.000 perproduksi, melingkupi biaya overhead pabrik tetap Rp.535.000 serta biaya overhead pabrik variabel Rp.800.000 dan biaya pokok produksi bokor perak khas Desa Beratan berlandaskan pada full costing method ialah senilai Rp. 7.585.000 setiap produksi. (3) Hasil kalkulasi harga pokok produksi dengan menggunakan metode pencatatan pada suatu perusahaan serta full costing method. Adanya perbedaan nilai senilai Rp. 1.550.000 dengan total biaya produksi, dimana nilai tersebutlah membuktikkan total biaya produksinya menjadi lebih besar andaikata saat pencatatannya memakai full costing method.
Akuntabilitas Penerapan Business Development Services Oleh KPP Pratama Singaraja
Authors: Adiyatma Made Rio Renata , Darmawan Nyoman Ari Surya
Published: February 2024

BDS adalah program pembinaan kepada wajib pajak UMKM untuk mengembangkan UMKM. Penelitian ini bertujuan untuk mengetahui Akuntabilitas penerapan program BDS oleh KPP Pratama Singaraja secara mendalam yang dideskripsikan dari sisi Akuntabilitas proses, Akuntabilitas Hasil (outcomes), Akuntabilitas Finansial anggaran program, serta Akuntabilitas legal. Akuntabilitas menjadi salah satu isyarat terciptanya suatu tata kelola pemerintahan yang baik (good governance). Penelitian dilakukan dengan metode kualitatif deksriptif. Data penelitian didapat dari hasil wawancara, dokumentasi dan observasi. Hasil dari penelitian ini adalah : (1)Program BDS di KPP Pratama Singaraja sudah dilaksanakan sesuai rencana dan tujuan awal, (2) Dampak ke UMKM binaan adalah penambahan ilmu pemasaran digital dan pengemasan produk, meningkatkan keterikatan antara UMKM dengan Pemerintah. (3) dimensi akuntabilitas legal KPP Pratama Singaraja masih belum patuh terhadap aturan sepenuhnya karena ketidak inkonsistensi pelaksanaan BDS setiap tahunnya. (4) Sumber daya finansial BDS berasal dari dana DIPA KPP Pratama Singaraja dan dikeluarkan sebagai dana Penyuluhan dan Kehumasan Perpajakan, Realisasi anggaran sudah terealisasi 100%.
MENGUNGKAP KEPATUHAN PBB-P2 ATAS TANAH PEKARANGAN DESA (Studi Kasus di Desa Nagasepaha)
Authors: Putrawan I Gusti Ngurah Komang Alvin , Yasa I Nyoman Putra
Published: February 2024

Salah satu hak desa adat adalah memiliki tanah pekarangan desa. Tanah pekarangan desa sebagai tempat tinggal krama juga merupakan objek pajak sehingga wajib untuk dibayarkan. Sehingga disusun penelitian ini yang bertujuan untuk mengungkap kecenderungan perilaku tidak patuh krama desa dalam memenuhi kewajiban PBB-P2 atas tanah pekarangan desa. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus dan pengumpulan data melalui proses wawancara bersama pihak-pihak terkait. Teknik analisis data menerapkan proses pengumpulan, reduksi, penyajian dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa terdapat kearifan local berupa konsep tanah pekarangan desa, ketidakpatuhan atas PBB-P2 PKD juga disebabkan beberapa kendala seperti ekonomi, kurangnya informasi, jangka waktu pemungutan di desa, dan kesadaran krama adat. Sanksi formil juga kurang efektif karena tidak ada ketakutan dari krama juga Awig atau Pararem tidak berpengaruh terhadap kepatuhan PBB-P2 atas tanah pekarangan desa adat Nagasepaha.
Studi Netnografi Deteritorialisasi Budaya Hallyu di Kalangan Penggemar Drama Korea
Authors: Maulidya Meita Nur , Hidayat Medhy Aginta
Published: February 2024

Artikel ini bertujuan mengkaji fenomena deteritorialisasi budaya Hallyu di kalangan penggemar drama Korea pada grup Facebook K-Drama Lovers Indonesia. Budaya Hallyu yang tersebar luas melalui proses globalisasi membuat batas-batas geografis negara dan budaya menjadi semakin samar dan menyebabkan fenomena yang dikenal sebagai deteritorialisasi. Penelitian ini menggunakan metode kualitatif dengan pendekatan netnografi. Teknik pengumpulan data menggunakan e-observasi, wawancara online dan dokumentasi. Data dianalisis dengan menggunakan teori difusi budaya dari Everett Rogers. Hasil penelitian ini menunjukkan bahwa proses deteritorialisasi budaya Hallyu terutama melalui penayangan drama Korea (K-Drama) telah mendorong terjadinya difusi budaya antara budaya lokal Indonesia dan budaya Hallyu Korea dimana budaya Korea cenderung lebih dominan dibanding budaya Indonesia. Kesimpulan penting penelitian ini adalah bahwa penyebaran budaya Hallyu di kalangan penggemar drama Korea di Indonesia telah menghasilkan dampak deteritorialisasi budaya dimana salah satu ekses negatifnya dapat mengancam eksistensi budaya-budaya lokal Indonesia. Hasil penelitian ini memberikan implikasi praktis perihal perlunya upaya menjaga eksistensi budaya-budaya lokal Indonesia dengan memanfaatkan teknologi dan media-sosial di tengah fenomena deteritorialisasi melalui tayangan-tayangan budaya populer, tidak hanya dari Korea, yang semakin sulit dihindari.
PENGEMBANGAN BAHAN AJAR SISTEM PERSAMAAN LINIER DUA VARIABEL DENGAN PENDEKATAN KONTEKSTUAL BERBASIS KEARIFAN LOKAL TIMOR TENGAH UTARA
Authors: E. Sele  , S. Amsikan  , Y.P.W. Laja
Published: February 2024

Penelitian ini bertujuan mendeskripsikan proses pengembangan bahan ajar (hand out) yang valid, praktis dan efektif. Metode R and D dilakukan di SMP N Maubeli, dengan objek penelitian bahan ajar (handout)  materi system persamaan linier dua Variabel. Subjek penelitian terdiri dari siswa kelas VII SMP dan guru mata pelajaran matematika.  Penelitian dilaksanakan denngan langkah penelitian Model 4D sebagai yaitu menganalisis pentingnya bahan ajar / handout (define), penetapan kriteria, pemilihan jenis bahan ajar dan pemilihan format, (Design), membuat draft bahan ajar (develop), diseminasi (disseminate). Bahan ajar handout yang telah dikembangkan berdasarkan prosedur R and D model 4D disimpulkan bahwa: Pengembangan bahan ajar dengan pendekatan kontekstual berbasis kearifan lokal materi sistem persamaan linear dua variabel dinyatakan valid, praktis dan efektif untuk digunakan.
Pergeseran Peran Sektor Ekonomi dan Pembangunan Infrastruktur di Yogyakarta Tahun 2016-2021
Authors: Sadali Mohammad Isnaini , Musthofa Aziz
Published: February 2024

Pandemi COVID-19 telah berdampak terhadap kondisi perekonomian berbagai negara. Kondisi ini memaksa pemerintah pusat maupun daerah harus segera menyusun kebijakan strategis dalam memulihkan perekonomian wilayah. Pariwisata yang merupakan sektor unggulan di Provinsi Daerah Istimewa Yogyakarta (DIY) terdampak sangat berat dengan adanya kebijakan pembatasan saat COVID-19. Identifikasi potensi sektor ekonomi perlu dilakukan guna mengetahui sektor yang mengalami pertumbuhan, dapat bertahan, maupun terdampak. Data yang digunakan dalam penelitian ini adalah Produk Domestik Regional Bruto (PDRB) sebelum pandemi (2016 & 2018) dan saat terjadi pandemi (2019 & 2021). Analisis dilakukan menggunakan analisis shift-share dan tipologi wilayah. Hasil dari penelitian ini menunjukkan adanya dinamika pergeseran sektor potensial di DIY di masa sebelum dan saat pandemi COVID-19. Sebelum pandemi COVID-19 pertumbuhan positif didominasi oleh sektor industri pengolahan (1.271,63), konstruksi, serta informasi dan komunikasi (1.724,49), sedangkan pada saat pandemi COVID-19 melanda, sektor informasi dan komunikasi bertahan dan justru mengalami pertumbuhan positif yang tinggi sebesar (4.474,29). Secara agregat, pergeseran negatif terjadi pada sektor transportasi dan pergudangan (-289,13). Pembangunan infrastruktur bandara di Kabupaten Kulon Progo secara signifikan berdampak pada struktur ekonomi PDRB DIY dibandingkan dengan Kabupaten/Kota lain sebesar 882,33. Sektor yang potensial yang kuat sebelum hingga saat pandemi COVID-19 di DIY adalah sektor informasi dan komunikasi, konstruksi dan jasa kesehatan dan kegiatan sosial. Dengan demikian ketiga sektor ini dapat menjadi stategi peningkatan ekonomi wilayah di Provinsi DIY karena terbukti mampu bertahan pada kondisi krisis.
Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Kantor Kecamatan Tembuku Kabupaten Bangli
Authors: Widiana I Kadek , Heryanda Komang Krisna
Published: February 2024

Penelitian ini bertujuan untuk menguji pengaruh (1) lingkungan kerja dan motivasi kerja terhadap kinerja pegawai (2) lingkungan kerja terhadap kinerja pegawai (3) motivasi kerja terhadap kinerja pegawai. Subjek dari penelitian ini adalah semua tenaga kerja pada Kantor Kecamatan Tembuku yang berjumlah 42 orang. Sedangkan objek dari penelitian ini adalah lingkungan kerja, motivasi kerja, dan kinerja pegawai. Rancangan penelitian yang digunakan adalah penelitian kuantitatif kausal. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan kuesioner, selanjutnya data dianalisis dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa (1) lingkungan kerja dan motivasi kerja berpengaruh positif dan signifikan secara simultan terhadap kinerja pegawai pada Kantor Kecamatan Tembuku, Kabupaten Bangli, (2) lingkungan kerja berpengaruh positif dan signifikan secara parsial terhadap kinerja pegawai pada Kantor Kecamatan Tembuku, Kabupaten Bangli, (3) motivasi kerja berpengaruh positif dan signifikan secara parsial terhadap kinerja pegawai pada Kantor Kecamatan Tembuku, Kabupaten Bangli.
Pengaruh Transaksi Pihak Berelasi atas Hubungan Profitabilitas, Kebijakan Hutang, dan Preferensi Risiko Eksekutif terhadap Tax Avoidance
Authors: Ni Kadek Budastri Sapta Reni , Yasa I Nyoman Putra
Published: February 2024

The purpose of this research is to examine the influence of profitability, debt policy and executive risk preferences on tax avoidance, as well as to examine the effect of Related Party Transactions in moderating the influence between profitability, debt policy and executive risk preferences. This research is a quantitative study using secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period, namely 81 companies. The method of determining the sample used was purposive sampling obtained by 22 companies as a sample. Data analysis technique used is descriptive data analysis technique, regression test, and test the coefficient of determination and moderation regression test. The results of this study indicate that Profitability has a significant negative effect on tax avoidance, and debt policy and executive risk preferences have a significant positive effect on tax avoidance, Related Party Transactions are able to strengthen the relationship between profitability, debt policy and executive risk preferences on tax avoidance.
Pengaruh Kompetensi Sumber Daya Manusia, Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Koperasi di Kecamatan Buleleng
Authors: Hitawasana Putu Jyestha , Dewi Luh Gede Kusuma
Published: February 2024

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, sistem informasi akuntansi, dan sistem pengendalian internal terhadap kualitas laporan keuangan koperasi di Kecamatan Buleleng. Populasi dalam penelitian ini adalah seluruh koperasi yang berada di Kecamatan Buleleng. Pengambilan sampel menggunakan metode purposive sampling dengan menggunakan kriteria tertentu. Metode analisis data menggunakan analisis regresi linear berganda. Variable dependen dalam penelitian ini adalah kualitas laporan keuangan, sedangkan variable indepennya adalah kompetensi sumber daya manusia, pemahaman akuntansi, sistem informasi akuntansi, dan sistem pengendalian internal. Hasil dari penelitian ini menunjukkan bahwa kompetensi sumber daya manusia, pemahaman akuntansi, sistem informasi, dan sistem pengendalian internal berpengaruh positif signifikan terhadap kualitas laporan keuangan.

 

Kata kunci: Kompetensi SDM, Pemahaman Akuntansi, SIA, SPI, Kualitas Laporan Keuangan
Pengaruh Likuiditas, Leverage, dan Return On Asset (ROA) terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar pada Bursa Efek Indonesia
Authors: Ni Luh Wayan Intan Pratiwi Ni Luh Wayan Intan Pratiwi , I Putu Julianto, S.E., M.Si., Ak
Published: February 2024

The purpose of this study was to determine the effect of the variable liquidity, leverage and return on assets on tax aggressiveness either partially or simultaneously. This research is quantitative research conducted on mining sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research sample was selected using purposive sampling with several criteria. There were 24 companies that were used as samples so that the number of research samples was 96 companies. However, there were 25 data that were outliers so that the final sample in this study was 71 samples. The data used in this study is secondary data obtained through the company's financial statements. The data analysis technique used consisted of a descriptive statistical test, a classical assumption test and a hypothesis test. The results obtained are liquidity and return on assets have a significant positive effect on tax aggressiveness while liquidity has no effect on tax liquidity. Simultaneously liquidity, leverage and return on assets have a significant effect on tax aggressiveness with an influence level of 26%.