bluuebunny/crossref_metadata_2025 huggingface dataset:
Forecasting the Total of Paddy Production in Indonesia Using Time Series Regression Model
Authors: Kesuma Ahmad Rizky , Siringoringo Meiliyani , Mahmuda Siti
Published: February 2025

Time series regression (TSR) is a forecasting model that can be used when there are trend and seasonal patterns. Paddy is a source of rice, which is a staple food for the Indonesian people. Paddy has a seasonal pattern because its cultivation depends on the rainy season. This study forecasts the amount of paddy production in Indonesia based on monthly data of paddy production in Indonesia to determine the production of paddy in 2023 and to assess the ability of the TSR model to forecast paddy production. The results showed that paddy production in 2023 is forecasted to have the same seasonal pattern as in previous years and reaches its peak production in April at 8.699 million tons. The TSR model of paddy production has a mean absolute percentage error (MAPE) of 8.654% indicating a very good forecasting accuracy.
The Influence of the Self-Directed Learning Approach on the Independence and Learning Outcomes of Grade 10 Students at SMAN 2 Bulukumba in Mathematics Learning
Authors: Rahman Abdul , Sutamrin Sutamrin , Syakir Ade Irma Zetyani
Published: February 2025

This research aims to determine the influence of the Self-Directed Learning approach on the independence and learning outcomes of grade 10 students at SMAN 2 Bulukumba in mathematics learning. This research is a pre-experimental study using a one-group pre-test-post-test method. The population in this study was all grade 10 students at SMAN 2 Bulukumba, consisting of 10 classes, and the sample of this study was class X.1 with 28 students. Data was collected using learning outcome tests and learning independence questionnaires. The data analysis technique used was descriptive and inferential statistical analysis. The results of the descriptive statistical analysis are: (1) The average score of students' learning outcomes before the implementation of the Self-Directed Learning approach was 25.78, which is categorized as very low, (2) The average score of learning outcomes after the implementation of the Self-Directed Learning approach was 81.40, which means it is in the high  category, (3) students' learning independence before the implementation of the Self-Directed Learning approach before the implementation of the Self-Directed Learning approach was in the fairly independent category or with an average score of 46.16, (4) students' learning independence after the implementation of the Self-Directed Learning approach was in the independent category or with an average score of 64.49. Meanwhile, the results of inferential statistical analysis show that the implementation of the Self- Directed Learning approach has a positive impact on the learning outcomes and learning independence of grade 10 students at SMAN 2 Bulukumba.
Theoretical Study of Islamic Jurisprudence (Ushul Fiqh) in the Era of Prophet
Authors: Syarif Hidayattullah Ahmad , Said Muhammad
Published: February 2025

Since the early period of Islamic history, the behavior of Muslims in all its aspects has been regulated by Islamic laws. These rules are, in essence, religious. Therefore, in its development, several efforts are always made to be based on the Qur’an, as the final Divine revelation. These applications of which are largely exemplified and operationalized by the Sunnah of the Prophet. The science of Islamic Jurisprudence/Ushûl Fiqh discusses and investigates the circumstances of the Shar'i propositions and also investigates how these propositions demonstrate the laws relating to the actions of the legally responsible/mukallaf. Therefore, the topic discussed in Ushûl Fiqh are the postulates of Islamic legal evidences/syara' in terms of their reference to the law for the actions of mukallaf. Related to the case of the Hajj vows, which unfulfilled due to death, The Prophet Muhammad established the law through analogical reasoning/qiyas. The Prophet Muhammad reminded people who made vows to obey Allah SWT more so that they fulfill their promises by obeying Allah SWT because in a hadith, it is explained that a vow is like a debt.
Strategi Konten Budaya Pantun Khas Kalimantan Pada Media Sosial Instagram Diskominfo Kota Pontianak
Authors: Suryamaulana Muhammad Kevin , Setiawati Sri Dewi , Setiawati Sri Dewi
Published: February 2025

This research discusses Thursday's Content Strategy on Social Media on Instagram Diskominfo Pontianak City. This Thursday Berpantun content itself is a regular content owned by the Pontianak City Diskominfo, Kamis Berpantun also includes elements of Malay culture by berpantun to convey information and appeals to the public so that it is easy to understand. The goal is to analyze the Strategy of Thursday Content on Social Media on Instagram Diskominfo Pontianak City, this study uses a qualitative method with data collection through interviews and observations. The results show that overall Thursday content is designed to be a medium that combines entertainment, education, and the delivery of important information through a strong local cultural approach. The process of preparing this Thursday content is by determining the theme to be discussed, writing a rhyme script, filming preparation, editing, publication, and feedback.
Nature, Causes And Management Of Conflict Between Federal University Oye-Ekiti Students And The Host Community, Oye-Ekiti
Authors: Agbegbedia Anthony , Daramola Glory Abisola
Published: February 2025

This study examined the nature, causes and management of the conflict between students of Federal University Oye-Ekiti and the host community Oye-Ekiti, and also evaluated the various conflict management strategies adopted for resolving the conflict. The phenomenon of conflict between students of higher institutions and their host communities is becoming rampant in Nigeria. Little emphasis is also placed on the various strategies used in managing the conflict. Both primary and secondary means of data collection were adopted for the study. The secondary source included published books, journals and online materials while the primary source involved the use of structured questionnaire administered randomly to hundred (100) respondents which were retrieved and analysed through the use of descriptive method. Findings revealed that economic deprivation, excessive exploitation of students by host communities and disrespect of students for traditions and laws in the society are triggers of the conflict. Various conflict management strategies such as mediation, negotiation and conciliation were adopted in the resolution of the conflict which were effective and binding on the two parties. The conflict affects the education of the students and also hinders the development of the community. Both parties should strive to accommodate each other in the community.
Development of The Application "Kita Sarjana" To Support The Academic Process of Final-Year Students at Universitas Negeri Makassar
Authors: Akbar Muh. , Agusnaya Nurrahmah , Nirmala Putri , Ilmah Nurul
Published: February 2025

The development of information and communication technology has significantly impacted higher education, including at Universitas Negeri Makassar. Students often face administrative and communication challenges during their academic journey, particularly from the proposal stage to graduation. To address these issues, the "Kita Sarjana" application was developed as an integrated digital solution. This application facilitates various academic needs, including mentoring management, document submission, registration, and financial information management. The research utilized the waterfall development model, involving analysis, design, implementation, testing, and maintenance phases. The results indicate that the application successfully enhances the efficiency of academic processes and provides a better user experience through an intuitive interface design. Thus, the "Kita Sarjana" application represents a critical innovation in supporting a digitally-driven higher education ecosystem.
Development of Flipbook-Based Mathematics E-Module on Trigonometric Comparison Material Class X of Senior High School 11 Pangkep
Authors: Rusli R , Talib Ahmad , Musa Hastuty , Syahid Nurul Khatimah , Rahman Abdul
Published: February 2025

This study aims to develop and produce a valid and feasible flipbook-based e-module for learning trigonometry comparisons, as well as to assess the quality of the e-module usage in terms of practicality and validity. This research was conducted at Senior High School 11 Pangkep. The research method refers to the 4D development model, which consists of four stages: Define, Design, Develop, and Disseminate. The subjects of this research were one mathematics teacher from the tenth grade of Senior High School 11 Pangkep, a subject matter expert, a media expert, and 35 tenth-grade students from Senior High School 11 Pangkep. The development research began with the define stage, conducted through literature review or preliminary research and field studies as a needs analysis to define the requirements for e-module development. The design stage included compilation, design, and format determination. The develop stage involved the development of the flipbook using the Heyzine platform and included validation by subject matter experts and media experts. Furthermore, the dissemination stage was limited to Senior High School 11 Pangkep in the tenth grade of Ki Hajar Dewantara class with a limited trial. The research instruments used in this study included e-module validation sheets by subject matter experts and media experts, teacher response questionnaires, and student response questionnaires. The results showed that the e-module is valid based on the assessment by subject matter experts with a score of 3.71 and by media experts with a score of 3.58, which are within the valid criteria, and practical based on very positive responses from students and teachers, with a score of 3.55 for student responses and a score of 3.85 for teacher responses.
Manifestation of Patriarchal Culture towards Women Legislative Candidates: An Analysis of Negative Comments on Instagram @Bebizie as a PAN Cadre in the 2024 Election
Authors: Naila Ahmad  , Salwa Alfira  , Clarissa Fortuna Paripurna  , Firman
Published: February 2025

Women's participation in politics in Indonesia is still hampered by a strong patriarchal culture, despite policies that support women's representation. This research aims to analyze the negative comments received by Bebizie Fatlanay, a female legislative candidate from the National Mandate Party (PAN), on Instagram ahead of the 2024 elections. The method used is qualitative with an analytical descriptive approach and literature study. The results showed that negative comments more often attacked personal aspects and undermined women's political abilities, thus reflecting gender stereotypes that are still rooted in society. The conclusion of this study is that patriarchal culture not only affects people's perceptions, but also limits women's participation in politics. The importance of gender education and quota policies is expected to increase support for women legislative candidates and create a more inclusive political environment.
The Ethnic Rohingya Identity Crisis In Myanmar: Politicization Of Identity And Implications On Human Rights
Authors: Sinaga Kezia Marlinata , Charren Galuh Indaswari  , Princess Ngozi Chika  , Ummah Aniqotul
Published: February 2025

This research examines the identity crisis  experienced by the Rohingya Ethnic group in Myanmar and how the politicization of identity impacts human rights violations against this minority group. The Main focus of the research is to analyze the politicization process of Rohingya ethnic identity conducted by the Myanmar government through discriminatory policies, as well as to identify its implications for the fulfillment of basic human rights. Using a qualitative approach with literature study methods, this research finds that the Rohingya ethnic identity crisis stems from the Myanmar government's systematic refusal to recognize their existence as an official ethnic group. Identity politicization is reflected through the implementation of the 1982 citizenship law that revokes Rohingya citizenship, restrictions on access to education, health, and employment, as well as acts of violence resulting in mass displacement. The implications of this identity politicization include severe human rights violations such as murder, torture, rape, and village burning that have forced hundred of thousands of Rohingya to seek refuge in neighboring countries. This research concludes that the identity crisis and politicization experienced by the Rohingya ethnic group has created a cycle of violence and ongoing human rights violations that requires serious attention and handling from the international community
Keywords : Rohingya, Myanmar, Identity Crisis, Identity Politicization, Human Rights.
Muslim Consumers' Perceptions of The Boycott of Israeli Products
Authors: Ayuprasadani Aisyah Amalia , Ardhany Ayu Kusuma , Ulum Misbahul , Alicia Aulia Putri  , Saifuddin Zuhri
Published: February 2025

This article discusses Muslim consumers' perceptions of the boycott of Israeli products. The boycott of Israeli products is a significant global issue, particularly for Muslim consumers. This boycott is a form of global protest Israel's military invasion of the Palestinian people. This protest movement is commonly known as the Boycott, Divestment, and Sanctions (BDS) campaign. In line with this, the Indonesian Council of Ulama (MUI) has issued a halal fatwa regarding products affiliated with Israel. According to MUI Fatwa No. 83 of 2023 on the Legal Status of Supporting the Palestinian Struggle, it is deemed forbidden (haram) to support Israel's aggression against Palestine, while supporting Palestine's struggle is considered obligatory. This research aims to understand Muslim consumers' perceptions of the boycott of Israeli products. In addition to surveys, literature reviews were conducted to identify the factors influencing consumer decisions. The findings of the study indicate that Muslim consumers tend to avoid Israeli products produced in occupied territories or those known to support Israeli government policies. Muslim consumer purchasing decisions are influenced by the following factors: cultural factors, social factors, personal factors, and psychological factors.
Arts Journalism In The Digital Era: Challenges, Transformations, And Innovative Strategies
Authors: Pribadi Firman , Wastap Jaeni B
Published: February 2025

Arts and culture journalism in Indonesia faces major challenges in the era of digital transformation, which is characterized by the lack of regeneration of journalists, the dominance of digital algorithms, and economic pressures that shift the focus of news from the substance of art to entertainment. This research aims to analyze the main challenges in the regeneration of arts and culture journalists, understand the impact of media transformation on art reporting, and offer strategic solutions for the revitalization of arts and culture journalism. Using a case study-based descriptive qualitative method, data was collected through in-depth interviews with senior cultural arts journalists and founders of digital art news platforms, as well as document analysis and literature reviews.
The results show that the main challenges include a lack of economic incentives, the dominance of social media algorithms that prioritize popularity over depth of analysis, and low institutional support for the cultural arts rubric. However, revitalization opportunities can be realized through digital technology-based approaches, creative strategies such as the integration of pop culture and lifestyle, and collaborations between the media, art communities, and educational institutions. This study emphasizes the importance of applying encoding/decoding (Hall) and gatekeeping (McQuail) theories in understanding the paradigm shift in cultural arts journalism in the digital era, as well as offering a strategic framework to create a relevant, inclusive, and sustainable art journalism ecosystem.
Student Perceptions of Character Education Policies in Higher Education at Universitas Negeri Makassar
Authors: Sakkir Geminastiti , Jayadi Karta
Published: February 2025

This study explores the perceptions of first-semester students in the Fine Arts Education Study Program at Universitas Negeri Makassar regarding character education policies in higher education. Using a qualitative descriptive approach, data were collected from 44 respondents through interviews, observation, and documentation. The findings reveal diverse understandings of character education policies, with students identifying their objectives as fostering integrity, responsibility, and ethical values. Respondents emphasized the integration of character education into the curriculum, teaching methods, and student evaluations. Specific implementations include discussions, case studies, and personal reflections that align with academic and character-building goals. Students largely perceived these values as relevant to academic and social life, fostering discipline, empathy, and collaboration. This research underscores the importance of aligning character education policies with practical applications in teaching and learning processes to cultivate holistic and ethical individuals.
Essential Electronic Marketing Skills Needed by Rural Farmers in Agrarian Communities for Alleviating Middlemen Profiteering
Authors: Babalulu Madu-Saba Muhammadu , Anorue Honesta Chidiebere , Amusa Taofeeq Ade , Moghalu Favour Amarachi , Ugwoke Ernest O.
Published: February 2025

This study identified the essential e-marketing skills needed by farmers to reduce middlemen profiteering in agrarian communities. The study followed three research questions and tested three null hypotheses at the 0.05 level of significance. The industry approach functioned and supported the action group design. The population for the study was 107, comprising 55 lecturers, 31 instructors, and 21 mobile money operators. The researchers collected data using a structured questionnaire. Three experts validated the instrument and used the Cronbach alpha reliability method to assess the internal consistency of the questionnaire items. One hundred and seven copies of the instrument were administered, and 91 copies (85 percent) were returned. Weighted mean and standard deviation were used to answer the research questions, while analysis of variance (ANOVA) was used to test the null hypotheses at the 0.05 level of significance. The study found that the rural farmers needed essential skills in operating electronic devices, e-communication, and mobile phone skills. It was recommended that the identified essential electronic marketing skills be packaged and utilised to train rural farmers to improve their e-marketing strategy toward profit maximisation.
Asuhan Kebidanan Berkelanjutan pada Ny. L, Ny. U, Ny. LT di Praktik Mandiri Bidan (PMB) Purniawati di Desa Pujorahayu
Authors: Fauziah Nur Alfi , Primadevi Inggit , Qurniasih Nila , Mayasari Ade Tyas
Published: February 2025

Purpose: provide midwifery care on an ongoing basis to Mrs. L, Mrs. U and Mrs. LT from pregnancy, childbirth, BBL (new born), postpartum and family planning at the Purniawati Midwife Independent Practice in 2022.
Method: subjects started from the third trimester of pregnancy, and family planning (KB) and babies. The place used in taking cases at PMB Purniawati and the residence of Ny. L, Mrs. U and Mrs. LT in Pujorahayu Village. The time for the study starts in March – April 2022. The method used in taking this case is descriptive observational.
Result: When pregnant women feel anxious about labor and pain, yoga can help maintain the elasticity and strength of the pelvic muscles, so that pain will decrease and create calm so that anxiety can be reduced. The yoga intervention given also showed a correlation with Ny. L where in the process of giving birth Mrs. L was not worried when facing labor.
Acknowledgements from the Journal of Leadership, Scholarship and Praxis in Education Editor
Authors: Mitchell Alison
Published: February 2025

Acknowledgements from the Journal of Leadership, Scholarship and Praxis in Education (LSPE) Editor
How Have New Secondary Headteachers in Scotland Formed and Enacted Role Conceptions of Headship in Response to the Covid-19 Pandemic?
Authors: Mochan Barry
Published: February 2025

For new headteachers appointed around the time of the Covid-19 pandemic, many of the newly-required duties associated with school leadership were likely to be incompatible with their pre-appointment role conceptions of headship. This paper draws on the findings of a study which sought to: consider if - and, if so, in which way(s) - role conceptions of secondary headship in Scotland have changed due to the pandemic; and identify, describe and understand any supportive factors which allowed inexperienced headteachers to effectively enact these modified role conceptions, and thereby navigate associated flux and uncertainty. The paper explores potential future risks and challenges which may arise as headteachers lead school communities through an uncertain post-pandemic landscape of proposed transformative change. Recommendations which may mitigate these risks and challenges are made at the conclusion. The study - the findings of which form the basis of this paper - utilised a case-study design, involving collection and analysis of qualitative data through semi-structured interviews with three secondary headteachers appointed to roles within the same local authority area around the time of the Covid-19 pandemic, underpins the study.
KOSAKATA DALAM KETERAMPILAN BERBICARA
Authors: Marwaki Marwaki
Published: February 2025

Penelitian ini bertujuan untuk menganalisis peran kosakata terhadap kemampuan berbicara bahasa arab untuk tingkat Pemula. penelitian ini menggunakan pendekatan kualitatif dengan jenis studi pustaka terhadap leterasi ilmiah yang membahasa topik tersebut. Sumber data yang digunakan adalah literatur ilmiah seperti buku refrensi dan artikel jurnal yang telah terpublis. Analisis data yang digunakan adalah analisis konten. Hasil Penelitian ini menunjukan bahwasanya mengetahui dan menguasai kosakata memberikan peranan penting untuk membantu, mengayakan dalam menyampaikan ide-ide dalam komunikasi. Bagi pemula,  kaya akan Kosakata yang memadai memungkinkan pelajar untuk menyampaikan ide dan berkomunikasi secara efektif. Serta . Pelajar yang memiliki kosakata yang luas dapat merasa lebih percaya diri dan lancar dalam berbicara dalam berbagai konteks
PENDIDIKAN KEWIRAUSAHAAN SEBAGAI SARANA MENINGKATKAN KECAKAPAN HIDUP ANAK SEJAK DINI PADA PESERTA DIDIK
Authors: Samdani Dani
Published: February 2025

Tujuan penelitian ini adalah untuk mengeksplorasi peran penting kewirausahaan dalam masyarakat kontemporer dan integrasinya ke dalam sistem pendidikan. Peneltian ini menggunakan metodologi tinjauan literatur untuk menganalisis kondisi minat kewirausahaan di kalangan generasi muda Indonesia saat ini dan strategi pendidikan yang digunakan untuk mengembangkan keterampilan kewirausahaan. Temuan ini menggarisbawahi Dampak globalisasi telah meningkatkan persaingan di semua bidang, menekankan perlunya siswa dilengkapi dengan keterampilan hidup (life skill) melalui penanaman nilai-nilai kewirausahaan, sehingga mereka dapat sukses setelah menyelesaikan pendidikan mereka. Penting bagi mereka untuk mengubah paradigma "setelah lulus, mencari pekerjaan" menjadi "setelah lulus, menciptakan lapangan kerja". Sekolah, sebagai institusi pendidikan formal, memiliki peran yang sangat penting dalam mencapai tujuan ini. Penanaman nilai-nilai kewirausahaan di sekolah dapat dilakukan melalui berbagai cara, termasuk melalui proses pembelajaran dan melalui penggunaan koperasi sekolah. Dengan melibatkan koperasi sekolah, siswa dilatih untuk mempelajari kewirausahaan, dengan harapan mereka akan memiliki tingkat kemandirian yang tinggi. Selain itu, sekolah juga dapat membiasakan nilai- nilai kewirausahaan kepada siswa melalui budaya sekolah yang disepakati bersama.
ANALISIS PENGARUH KEBIJAKAN DEVIDEN, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015
Authors: Rajagukguk Lasmanita , Widyastuty Etty , Pakpahan Yunus
Published: February 2025

ABSTRACT This research aimed to analyze the effect of dividend policy, assets structure, and sales growth to debt policy in manufacturing company. In this study, the debt policy is measured using debt to total assets ratio.The statistical method used in this research is multiple linear regression analysis using SPSS 22nd to process the data. The data used in this research are secondary data from the annual publication of financial statements of manufacturing companies listed in Indonesia Stock Exchange and have been audited during the period 2011 to 2015. The numbers of observation data obtained during five years are 325 data and found 184 outliers, so that obtained 141 observational data are processed in the research.The results showed that the assets structure has a positive influence on the company’s debt policy, while the dividend policy and sales growth did not affect the company’s debt policy. Keywords: debt policy, dividend policy, structure assets, sales growth.   ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan deviden, struktur aset, dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan manufaktur. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to total assets ratio. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 22.00 untuk mengolah data. Data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2011 sampai dengan 2015. Jumlah data observasi sebanyak 325 data dan ditemukan 184 data outlier, sehingga data observasi yang diolah 141 data. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif terhadap kebijakan hutang perusahaan, sedangkan kebijakan deviden dan pertumbuhan penjualan tidak berpengaruh terhadap kebijakan hutang perusahaan. Kata Kunci: kebijakan hutang, kebijakan deviden, struktur aset, pertumbuhan penjualan.
AUDIT DELAY PADA INDUSTRI MAKANAN DAN MINUMAN YANG LISTING DI BEI
Authors: Puspita Dwiny
Published: February 2025

Audit delay was the timeliness in completing the audit of financial statements until the issuance of audit reports. This study aimed to determine the factors that affected audit delay in the food and beverage industry listed on the Indonesia Stock Exchange (BEI) in 2011-2016. This research used logistic regression model. The population in this research were all food and beverage industry listed on BEI. The sampling technique used random purposive sampling so that the sample of research included in the criteria amounted to 11 companies. The results of this study indicated that firm size, DAR, ROA has no effect on audit delay, while the KAP size has a significant negative effect on audit delay.
PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN
Authors: Widjaja Djeni Indrajati , Dermawan Elizabeth Sugiarto
Published: February 2025

This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN
Authors: Amyulianthy Rafrini , Nurul Yunita  , Yetty Murni
Published: February 2025

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance.
Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN
Authors: Yosua  , Hanna
Published: February 2025

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value.
Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
DAMPAK ASPEK ADMINISTRASI PERPAJAKAN INTERNASIONAL DI INDONESIA DAN INDIKATOR KEUANGAN TERHADAP KONDISI KINERJA KEUANGAN PERUSAHAAN DALAM PENGAMBILAN KEPUTUSAN UNTUK BISNIS JANGKA PANJANG DALAM ERA DIGITAL DAN EKONOMI GLOBAL
Authors: Andaningsih IGP Ratih
Published: February 2025

Penelitian ini menguji dampak aspek administrasi perpajakan internasional di Indonesia dan indicator keuangan terhadap kondisi kinerja keuangan perusahaan dalam pengambilan keputusan dalam era digital dan ekonomi global. Data dalam penelitian ini diperoleh dari website dan literatur kepusatakaan merupakan data sekunder yang bersumber dari data survey tahunan Earnst dan Young yang memiliki indicator aspek administrasi perpajakan dalam era ekonomi digital sebanyak 22 sampel data. Sampling data dalam penelitian ini menggunakan metode purposive sampling. Analisis hipotesis menggunakan regresi berganda. Hasil dari penelitian ini menunjukkan bahwa dampak administrasi perpajakan internasional memiliki dampak positif signifikan dan simultan terhadap kondisi keuangan dalam perusahaan.Kata Kunci: administrasi perpajakan, indikator keuangan, kondisi keuangan, ekonomi global
PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING
Authors: Fauziah Nur Fitria , Saebani Akhmad
Published: February 2025

This study aims to determine the effect of Taxes, Tunneling Incentive, and Bonus Mechanism on The Company’s Decision to Transfer Pricing. The study uses all of the manufactur companies and mining companies in the coal sector listed on Indonesian Stock Exchange (BEI) in 2014, 2015 and 2016. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 90 manufacturing companies and mining companies in the coal sector listed in Indonesia Stock Exchange. Testing the hypothesis is used multiple linear regression analysis with SPSS 23 and a significance level of 5% (0,05). The results of the testing showed that : (1) there is influence of Tax measured by effective tax rate (ETR) with a significance level of 0,020 is smaller than the specified level = 0,05, (2) there is influence of Tunneling Incentive which is measured based on the amount of foreign ownership exceeding 20% to Transfer Pricing with a significance level of 0,002 is smaller than the specified level = 0,05, there is no significance influence of Bonus Mechanism as measured by net profit trend index (ITRENDLB) to Transfer Pricing with a significance level of 0,340 is greater than the specified level = 0,05.Keywords : bonus mechanism, tax, transfer pricing, tunneling incentive
PENGARUH KARAKTERISTIK ORGAN TATA KELOLA PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA
Authors: Karen Jennifer , Oktavia Oktavia
Published: February 2025

Penelitian ini dilaksanakan dengan tujuan menguji pengaruh dari karakteristik organ tata kelola perusahaan yang independen (mencakup: gender, keahlian akuntansi atau keuangan, dan tingkat pendidikan dari komisaris perusahaan yang independen, direktur perusahaan yang independen, maupun komite audit) terhadap praktik manajemen laba perusahaan. Penelitian ini menggunakan observasi sebanyak 325 firm-year yang merupakan perusahaan publik sektor manufaktur yang terdaftar di bursa efek Indonesia. Hasil yang ditemukan dalam penelitian ini, antara lain: (i) Perusahaan dengan jajaran direktur independen lebih banyak didominasi oleh pria memiliki praktik manajemen laba yang ternyata lebih rendah dibandingkan pada perusahaan dengan jajaran direktur independen yang lebih banyak didominasi oleh wanita; (ii) Keahlian di bidang akuntansi atau kehalian di bidang keuangan yang dimiliki oleh organ tata kelola perusahaan tidak berpengaruh terhadap praktik manajemen laba perusahaan; dan (iii) tingkat pendidikan yang dimiliki oleh organ tata kelola perusahaan tidak berpengaruh terhadap praktik manajemen laba perusahaan.
Kata kunci: manajemen laba, tata kelola perusahaan, gender, keahlian akuntansi atau keuangan, tingkat pendidikan
ANALISIS PENGARUH ASET PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2014-2016
Authors: Hendrata Rudy , Rajagukguk Lasmanita , Pakpahan Yunus
Published: February 2025

Tujuan penelitian ini adalah untuk menganalisis pengaruh aset pajak tangguhan, perencanaan pajak, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2014-2016. Data penelitian diperoleh dari laporan keuangan yang telah diaudit dan diterbitkan. Jumlah sampel penelitian adalah sebanyak 147 data dan ditemukan 22 data yang menyimpang, sehigga jumlah data yang diobservasi adalah sebanyak 125 data. Analisis data menggunakan analisis statistika deskriptif dan regresi linear berganda dengan tingkat signikansi 5% atau 0,05 dan menggunakan program SPSS versi 22. Hasil penelitian menunjukkan bahwa perencanaan pajak memiliki pengaruh positif terhadap manajemen laba, sedangkan aset pajak tangguhan dan leverage tidak berpengaruh terhadap manajemen laba.
Kata Kunci: aset pajak tangguhan, perencanaan pajak, leverage, manajemen laba
FAKTOR-FAKTOR YANG BERKAITAN DENGAN PROFITABILTAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA
Authors: Dermawan Elizabeth Sugiarto
Published: February 2025

Tujuan dari penelitian ini adalah untuk menyelidiki variabel yang mempengaruhi profitabilitas pada perusahaan publik LQ45. Variabel-variabel ini adalah Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, Perputaran Piutang Usaha, Siklus Konversi Kas, dan Ukuran Perusahaan. Penelitian ini juga untuk meningkatkan konsistensi hasil dari penelitian sebelumnya. Sampel penelitian ini terdiri dari 62 data dari 90 perusahaan LQ 45 yang telah terdaftar di Bursa Efek Indonesia dari 2016 hingga 2017 dan dipilih dengan metode purposive sampling. Data-data tersebut dianalisis menggunakan non parametrik Korelasi Spearman Rho. Hasil dari penelitian ini menunjukkan bahwa Rasio Utang, Rasio Likuiditas, Perputaran Piutang, dan Siklus Konversi Kas memiliki pengaruh signifikan terhadap Profitabilitas, tetapi Pertumbuhan Penjualan dan Ukuran Perusahaan tidak memiliki pengaruh yang signifikan terhadap Profitabilitas. Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, dan Siklus Konversi Kas memiliki korelasi negatif dengan Profitabilitas, tetapi Perputaran Piutang dan Ukuran Perusahaan memiliki korelasi positif dengan Profitabilitas.
Kata Kunci: Profitabilitas, Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, Perputaran Piutang, Siklus Konversi Kas, dan Ukuran Perusahaan.
Lo latente en la dimensión institucional de la transmisión
Authors: Castillo Soto Daniel , Schroeder Damián
Published: February 2025

¿Qué entendemos por transmisión? ¿Se tratará de pasar la posta, de generación en generación, del conocimiento teóricamenteadquirido mediante las muchas lecturas hechas a lo largo de nuestro devenir como analistas? ¿O será más bien algo de la experiencia?En este trabajo los autores se hacen estos y otros cuestionamientos, e intentan dar cuenta del peso que tiene la dimensióninstitucional en la difícil tarea de la transmisión psicoanalítica, a la vez que indagan su incidencia en las distintas áreas del trípodedurante la formación: seminarios, supervisiones curriculares e, incluso, análisis personal. Repasan también algunos de los problemas que a su juicio hacen de obstáculo en la tarea de la transmisión en el marco del funcionamiento interno de una asociación psicoanalítica, llamando la atención sobre el riesgo de caer en una especie de «neurosis infantil institucional», a la vez que rescatan la noción del prisma transferencial, el cual da cuenta de las múltiples transferencias cruzadas en las organizaciones psicoanalíticas; también remarcan el doble carácter de instituido e instituyente del atravesamiento institucional, que tanto contiene y permite producir, como también hace obstáculo, incluso de manera  no consciente, en nuestra escucha, destacando la importancia de lo creativo en el marco formativo.
PREVALÊNCIA DE NEOPLASIA MALIGNA DE ESTÔMAGO EM USUÁRIOS ATENDIDOS PELO SUS NO BRASIL: UMA ANÁLISE RETROSPECTIVA (2014-2024)
Authors: Rodrigues Gabriela Stocco , Borgo Jana Daisy Honorato , Lueders Arleston , Gomes Paula Anastácia Morais Cairo , Cunha Mariana Michalski Fagundes , Ribeiro Lilian , Noba Nathalia Duval , Veronese Jéssica Mafioletti , Klettenberg Heloiza , Mendes Maria Eugênia Vitali
Published: February 2025

A neoplasia maligna do estômago é um importante problema de saúde pública e uma das principais causas de morte por câncer no mundo. No Brasil, é o quarto tipo mais comum em homens e o sexto em mulheres. A origem do câncer gástrico envolve fatores genéticos e ambientais, como infecção por H. pylori, consumo de sal, alimentos conservados, tabagismo e gastrectomia parcial. Os sintomas podem incluir perda de peso, fadiga, dor abdominal, náuseas e vômitos, porém não são específicos. O diagnóstico muitas vezes é tardio devido à manifestação sutil dos sintomas. O tratamento definitivo é a cirurgia, mas em casos avançados são necessárias abordagens adicionais como quimioterapia e radioterapia. O diagnóstico tardio está associado a alta morbidade e mortalidade nos estágios avançados, resultando em um prognóstico ruim e baixa sobrevida. Estudos epidemiológicos no Brasil entre 2014 e 2024 buscam traçar o perfil do público-alvo em maior risco e implementar ações preventivas e de combate a essa patologia. O objetivo no presente estudo foi identificar o perfil epidemiológico da neoplasia maligna de estômago no Brasil. O recorte temporal foi a incidência de notificações da doença no período de 2014 a 2024. Foi utilizada uma abordagem metodológica quantitativa, retrospectiva e epidemiológica, mostrando o número de casos devido à neoplasia maligna de estômago. Os dados foram coletados por meio do Departamento de Informática do SUS (DATASUS), e as variáveis investigadas foram ano de diagnóstico, região, sexo, faixa etária e tempo de tratamento relacionados à neoplasia maligna de estômago. Os dados deste estudo servem como um alerta para as autoridades de saúde sobre a gravidade do melanoma no Brasil. Medidas urgentes de prevenção, rastreamento e tratamento adequado são necessárias para combater essa doença.
Language Functions of the Main Character in Spiderman: No Way Home Movie Script
Authors: Robert Kristian Adinata  , I Gusti Ayu Vina Widiadnya Putri
Published: February 2025

This study focuses on the language function used by the main character in the movie "Spiderman: No Way Home". The aim is to trace the use of language functions and describe the dominant types of language functions used in the film "Spiderman: No Way Home". The data is the dialogue of the main characters in the movie "Spiderman: No Way Home". This research was conducted using descriptive qualitative research. The findings show that there are six types of language functions used by the main character in the movie "Spiderman: No Way Home". They are expressive, directive, referential, metalinguistic, phatic, and poetic. The most dominant type of language function is metalinguistics. This study aims to determine the grammar used in the film "Spiderman: No Way Home". This film is intended for all ages because it is a family film and it can be seen by children. The theory used is anchovy from Halliday (1978). The study found the context of the function of the message conveyed and the pronunciation of the main character in the movie "Spiderman: No Way Home". It can then be revealed how language works and how to pronounce it.
Types of Figurative Language Found in White Swan Selected Song Lyrics
Authors: I Kadek Bayu Parmawan  , Desak Putu Eka Pratiwi
Published: February 2025

Abstract
This study is aims to find out and analyze types of figurative language in White Swan selected song lyrics on album Behind The Door. The objective of this research ware to find out types of figurative language and analyze their meaning. There are two theories that used in this research. The first theory is proposed by Knickerbocker and Raninger (1963) to analyze the types of figurative language. The second theory is proposed by Leech (1981) to analyze of the meaning. This study used descriptive qualitative method to analyze the data source. For the result there were six types of figurative language that find in White Swan selected song lyrics, such as: 4 data of simile (16,67%), 5 data of metaphor (20,83%), 2 data of synecdoche (8,3%), 1 data of metonymy (4,16%), 6 data of personification (25%), and 6 data of hyperbole (25%). Based on the result the types of figurative language that dominantly used in White Swan selected song lyrics is personification and hyperbole.
Abstract
This study aims to find and analyze the types of figurative language in the lyrics of selected songs from White Swan on the album Behind The Door. The object of this study is to find out the types of figurative language and analyze their meaning. There are two theories used in this study. The first theory was put forward by Knickerbocker and Raninger (1963) to analyze the types of figurative language. The second theory was put forward by Leech (1981) to analyze the meaning. This study uses a qualitative descriptive method to analyze data sources. The results show that there are six types of figurative language found in the lyrics of the selected White Swan songs, namely: 4 simile data (16.67%), 5 metaphor data (20.83%), 2 synecdoche data (8.3%), 1 metonymy data (4.16%), 6 personification data (25%), and hyperbole as many as 6 data (25%). Based on the results of the study, the dominant types of figurative language used in the lyrics of the selected White Swan songs are personification and hyperbole.
Analysis of Derivational Suffixes Found in CNN News: Entertainment Edition
Authors: Dewa Ayu Giri Ulan  , Ni Putu Cahyani Putri Utami
Published: February 2025

This research explores how derivational suffixes alter the meaning and grammatical category of words. The study analyzed derivational suffixes found in CNN News: Entertainment Edition, focusing on their types and functions. A descriptive qualitative method was employed, which involved reading the articles multiple times, selecting words with suffixes, and applying note-taking techniques to organize the data. Plag's (2002) theory was used to classify the derivational suffixes identified. CNN News was selected due to its up-to-date content and its status as a globally popular media outlet, widely read by diverse audiences. The analysis revealed a total of 233 derivational suffixes, categorized into four types: 4 instances of verb suffixes, 88 instances of adverb suffixes, 79 instances of nominal suffixes, and 62 instances of adjective suffixes. The results showed that adverb suffixes were the most prevalent in CNN News: Entertainment Edition. This finding suggested that adverbial modification played a significant role in the language of entertainment news. The study underscored the importance of understanding suffixes in analyzing contemporary media language.
Methodological approaches to the choice of a strategy for specific prevention of infectious bovine rhinotracheitis
Authors:   FGBOU VO MGAVMiB - MBA named after K. I. Skryabin, Safina E. R. , Koba I. S. ,   FGBOU VO MGAVMiB - MBA named after K. I. Skryabin, Pchelnikov A. V. ,   FGBOU VO MGAVMiB - MBA named after K. I. Skryabin
Published: February 2025

The recommendations present data on infectious bovine rhinotracheitis: the pathogen, its biological properties, clinical manifestations, pathological changes, as well as features of diagnostics and prevention of the disease are described. The following sections consider approaches to specific prevention of the disease. The final section is devoted to recommendations on choosing a strategy for specific prevention of infectious bovine rhinotracheitis.
The recommendations are intended for employees of organizations that are part of the structure of the State Veterinary Service of the Russian Federation, veterinarians of livestock enterprises, veterinary specialists, employees of veterinary diagnostic laboratories and other specialists involved in issues in the field of infectious pathology in terms of diagnostics and prevention of cattle diseases.