bluuebunny/crossref_metadata_2025 huggingface dataset:
ČEŽNJA ZA ZVEZDAMA: FIKCIONALIZACIJA GOGENA KOD SOMERSETA MOMA I VARGASA LJOSE
Authors: Žeželj Kocić Aleksandra
Published: February 2025

The paper tackles the fictionalization of the so-called Gauguin myth in the novels The Moon and Sixpence (1919) by William Somerset Maugham, and The Way to Paradise (2003) by Mario Vargas Ljosa. Exceptionally inspired by a grand theme of an uncompromising artist’s quest for dreams, questions of (pseudo)biography and the reality of literature, the writer of British modernism on one hand, and the contemporary Peruvian writer on the other, delve into an artist’s yearning for stars symbolic on multiple levels. Gauguin’s (utopian?) longing for an ideal, exotic life far away from the shackles of conventional Western society remains a basis for the investigation into the strong artist’s motivation to create, i.e. an artist’s infatuation with stars which outdoes all his other urges and/or duties. Surely, the life and works of Paul Gauguin can be read astrophenomenologically
– through the prism of the artist’s interconnectedness to a manifold starry sky. Moreover, despite the fact that Charles Strickland, Somerset Maugham’s character, and Paul Gauguin Koké, Vargas Ljosa’s, are not kindred except on a basic level, they
undoubtedly display the two writers’ poetics: one unbending, incessantly interested in the implications of the sociocultural
context for an artist’s situation, and the other rampant, with its mind set on the artist’s inner turmoil. Gauguin’s relatedness to Edgar Allan Poe, Vincent van Gogh or Édouard Manet, among others, is equally important part of the fictionalization of both writers’ protagonists. The Moon and Sixpence and The Way to Paradise are a major contribution to the examination not only into Künstlerroman, but also the concepts of artistic passion, disease, eroticism, paradisal world, reality, dreams, and, finally, an intrinsic thrall to an artistic yearning-
DO SUNCA, MESECA I ZVEZDA: NEBESKA TELA U NASTAVI SRPSKOG KAO STRANOG JEZIKA
Authors:   University of Kragujevac, Faculty of Philology and Arts, Serbia, Luković Marija D. , Obradović Mirjana R. ,   University of Kragujevac, Faculty of Philology and Arts, Serbia
Published: February 2025

This article points out the use of celestial bodies in the teaching process of foreign language acquisition. Analysis includes lexicon and cultural information. The research is conducted on the textbook corpus, teaching materials, and exam and other papers of course participants at the Center for Serbian as a Foreign Language at the Faculty of Philology and Arts in Kragujevac.
In order to gain insight into the degree of adoption and functional-stylistic aspects of the use of this lexicon, the corpus was
completed with excerpts from the internal (informal) communication of teachers and course participants.
The research conducted has shown, although the lexicon related to celestial bodies is not separated into a special thematic group and is usually not the focus of the lesson, textbooks for Serbian as a foreign language provide adequate guidelines for the teacher to explain the lexical and linguistic characteristics of the examined lexical units. By adapting teaching materials to a given group of students, the teacher expands the scope of content about celestial bodies, and the students acquire knowledge about traditional and contemporary Serbian culture (through phraseology, elements of popular and prestigious culture, etc.).
By looking at the different types of production, it was determined that the participants had a good command of using these lexical units in daily communication, creative and creatively challenging forms of expression in the Serbian language.
In the last part of this paper several task models are proposed which can be used in the teaching of Serbian as a foreign language to deal with this part of lexical units.
TRI MAPE ZVEZDANOG NEBA I ONTOLOŠKA VREDNOST SIMBOLA ZVEZDE U ROMANU NOĆNI LET ANTOANA DE SENT EGZIPERIJA
Authors:   University of Kragujevac, Faculty of Philology and Arts, Serbia, Ćirović Katarina Z.
Published: February 2025

L’article présente la valeur ontologique, sémiologique et poétique de la symbolique des étoiles dans le roman Vol de nuit d’Antoine de Saint-Exupéry. La lecture du symbole de l’étoile dans l’univers poétique de Saint-Exupéry suit les sentiers de l’herméneutique et de la sémiotique interprétative, afin de mettre en évidence tout le potentiel sémiotique et poétique du
symbole de l’étoile dans le roman. Le sens symbolique primordial de l’étoile comme motif littéraire fait ressortir trois niveaux
thématiques suprasymboliques sous la forme de trois cartes du ciel étoilé, autour desquelles est organisée la signification du roman – le premier ciel étoilé, dans lequel l’étoile est le signe / le signal du monde humain; le deuxième ciel étoilé, dans lequel l’étoile existe dans le discours de la machine scientifique-technologie qui représente le panneau de navigation; et, enfin, le
troisième ciel étoilé, comme espace du questionnement ontologique du héros. Le roman de Saint-Exupéry s’inscrit ainsi dans les polémiques éthiques qui ont marqué la littérature de la première moitié du XXe siècle, qui, à travers la philosophie de l’existentialisme, thématise littérairement les questions du devoir au service du collectif, mais aussi le fait de se tourner vers l’individu, le monde humain, l’intimité du foyer et une vie simple dont l’individu se détache et se sacrifie. Il semble que le
symbolisme de l’étoile et du ciel étoilé joue l’un des rôles clés dans l’organisation poétique et symbolique et l’articulation de la valeur ontologique et existentielle de l’idée de responsabilité humaine, ainsi que dans la formation identitaire du soi.
Achievements and Future Tasks of Research on Overseas Chinese and Ethnic Chinese of Korean Peninsular Focusing on Korean Academia
Authors:   Institute for Historical Studies at Chung-Ang University, Yi Jung-hee
Published: February 2025

This paper aims to introduce the achievements and suggests future tasks of research on Overseas Chinese and Ethnic Chinese of Korean Peninsular(OCECKP) focusing on Korean academia. Overseas Chinese and Ethnic Chinese of Korean Peninsular includes Overesea Chinese of Modern Korea, Overseas Chinese of South Korea, Overseas Chinese of North Korea, Hanhwa(Re-immigrated Ethnic Chinese from South Korea to world), and Returned Oveseas Chinese from North Korea. Old Overseas Chinese of OCECKP refers to Chinese who had immigrated and were living in South Korea before the establishment of diplomatic relations between South Korea and People’s Republic of China in 1992. On the other hand, New Overseas Chinese of OCECKP refers to Chinese who had immigrated from mainland China after 1992. The research achievements amounted approximately to 400 papers published in Korea academia from 1945 to the first half of 2024. This paper referred to 150 concerned papers and books who account for 38% of the total. Introduction of their research achievements will be categorized into economic and social fields to be presented on the main isseus. The last part of this paper will suggest future research tasks on Overseas Chinese and Ethnic Chinese of Korean Peninsular.
Roda de conversa na prevenção e tratamento da dor lombar crônica
Authors: Gomes Vanessa Gonçalves , Salame Ângela Carla Guidelli , Yokode Talita Naomi Kose , Denadai Renato Douglas Oliveira , Costalonga Gabriel Garcia , Silva Suely Alice Moschetta Lazzarin , Camargo Ely Eduardo Saranz
Published: February 2025

A dor crônica é uma condição que afeta milhões de pessoas globalmente, sendo uma das principais causas de incapacidade, absenteísmo no trabalho e redução na produtividade. Esta condição está frequentemente associada a problemas emocionais e psicológicos, como depressão e ansiedade, que agravam o sofrimento do paciente e aumentam os desafios no tratamento. Compreender as complexidades da dor crônica, suas causas, mecanismos e abordagens terapêuticas é essencial para desenvolver estratégias de manejo e tratamento mais eficazes. A pesquisa nesta área pode melhorar as práticas clínicas, promover políticas de saúde mais eficientes e sensibilizar sobre a importância de uma abordagem multidisciplinar no tratamento da dor. Este estudo visa beneficiar os usuários da Unidade Básica de Saúde (UBS) Green Park, promovendo a saúde de pessoas com dor crônica de origem musculoesquelética e incentivando o desenvolvimento de novas terapias e intervenções para proporcionar alívio mais eficaz e duradouro.
TECNOLOGIA ASSISTIVA: O CAMINHO PARA INCLUSÃO ESCOLAR E EMANCIPATÓRIA NA REDE MUNICIPAL DE ENSINO EM NOVA IGUAÇU/RJ
Authors: DA SILVA MARIA PEREIRA ADRIANA , CAMPOS LAINO CARDOSO DANIELE
Published: February 2025

A pandemia da Covid-19 (Sarscov-2) deixou em evidência muitas mazelas e principalmente às desigualdades sociais, além da precarização do trabalho docente e a importância da escola no processo de escolarização e inclusão (escolar e social) dos estudantes público-alvo da Educação Especial e Inclusiva. Algo que teve agravamento com a crise sanitária instalada no Brasil e uma política retrógrada, que não considera as evidências científicas dos avanços significativas que a inclusão escolar tem no processo de desenvolvimento global desses alunos. Como atuantes na Educação Básica em escolas da periferia, cabe aos profissionais da educação não cederem a esse cenário caótico e buscar nas leituras e estudos freirianos caminhos para burlar as dificuldades e entraves em implementar práticas educacionais emancipatórias e ao encontro das diretrizes da Educação Inclusiva e em prol da diversidade. Nesse contexto, este relato de experiência visa apresentar a proposta de confecção de uma cadeira escolar adaptada nas premissas da Tecnologia Assistiva, para um aluno com comprometimento motor e não verbal, matriculado em uma escola na rede municipal de ensino em Nova Iguaçu, na Baixada Fluminense, no estado do Rio de Janeiro. Foram utilizados nesse processo de confecção os seguintes materiais: cadeira escolar, cadeirinha de criança para carro, parafusos, roscas, tintas, guiso de portão, pedaço de madeira, máquina de furar, chave de boca, chave de estria e esmerilhadeira. A união de muitos saberes e diferentes habilidades (interpessoal, acadêmicas, comportamentais, linguísticas entre outras) vão ao encontro dos estudos freirianos que apontam que a relação com o conhecimento é dialógica e política, pois cada indivíduo carrega sua história marcada por experiências sociais e culturais, como também sua percepção sobre si e o mundo.
Analisis Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Terhadap Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM)
Authors: Mia Amalia  , Aulia Azzahra  , Fitria Novita Sari  , M Rizal Zulma  , Syeira Rahmawati Nugraha  , Tesa Purwanti
Published: February 2025

Pajak merupakan salah satu instrumen fiskal yang vital bagi perekonomian sebuah negara. Pajak berfungsi sebagai kontribusi wajib yang dibayar oleh individu atau badan usaha kepada negara tanpa imbalan langsung, yang digunakan untuk membiayai berbagai kegiatan negara dan kebutuhan sosial seperti pembangunan infrastruktur (jalan, jembatan), pendidikan, dan kesehatan. Salah satu jenis pajak yang diterapkan di Indonesia adalah Pajak Pertambahan Nilai (PPN). PPN adalah pajak tidak langsung yang dikenakan pada transaksi jual beli barang atau jasa yang dilakukan oleh Pengusaha Kena Pajak (PKP). Dalam penelitian ini penulis menggunakan metode penelitian kualitatif studi Library Research yang mengkaji kenaikan tarif PPN di Indonesia yang awalnya adalah 10%, namun pemerintah melalui kebijakan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) memutuskan untuk menaikkan tarif PPN menjadi 11% yang mulai berlaku pada 1 April 2022. Tujuan utama dari kebijakan ini adalah untuk meningkatkan penerimaan negara yang dapat digunakan untuk membiayai Anggaran Pendapatan dan Belanja Negara (APBN), terutama setelah dampak pandemi yang mempengaruhi perekonomian negara. Namun, kebijakan kenaikan tarif PPN ini tidak hanya berdampak pada penerimaan negara, tetapi juga menimbulkan dampak bagi masyarakat, khususnya pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Hasil penelitian menunjukkan  adanya kenaikan biaya produksi UMKM dan daya beli masyarakat. Studi ini memberikan implikasi penting bagi kebijakan pemerintah dalam mendukung keberlangsungan UMKM di tengah perubahan regulasi perpajakan, kenaikan tarif PPN ini memberikan tantangan baru bagi UMKM. UMKM merupakan sektor yang sangat penting dalam perekonomian Indonesia, berkontribusi besar terhadap Produk Domestik Bruto (PDB) dan lapangan kerja. Meskipun kebijakan ini bertujuan untuk memperkuat ekonomi negara, pelaku UMKM menghadapi tantangan yang signifikan, terutama karena mereka cenderung mengandalkan bahan baku dan barang dengan harga yang terpengaruh langsung oleh tarif PPN. Kenaikan biaya produksi dapat memengaruhi harga jual produk dan daya saing mereka di pasar.
The Influence of Organizational Culture and Organizational Commitment on Employee Performance at a Japanese Multinational Company in Indonesia
Authors:   Universitas Hang Tuah, Indonesia, Fatmawati Rini , Muhyi Herwan Abdul ,   Universitas Padjadjaran, Indonesia
Published: February 2025

This study aims to analyze the influence of organizational culture and organizational commitment on employee performance within a Japanese multinational corporation operating in Indonesia. The research involved a sample of 217 employees from a total population of 500 production staff, with data collected through a questionnaire that assessed their perceptions of organizational culture, commitment, and performance. The results from the multiple linear regression analysis indicate that both organizational culture and commitment significantly impact employee performance, with an R-squared value of 0.850. The coefficients for organizational culture and commitment were found to be 0.450 and 0.300, respectively, both demonstrating a positive effect on performance. The extremely low p-value (0.000) for both variables further confirms the statistical significance of their influence. These findings provide important implications for companies looking to enhance employee performance by improving organizational culture and commitment.
Development of School Library Information System in Remote Areas in Indonesia: Analysis of Technology Readiness and Its Impact
Authors:   Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, Fitria Alya , Aziz Ahmad Amir ,   Universitas Islam Negeri Mataram, Indonesia
Published: February 2025

This study explores the technological readiness and impact of library information system development in remote schools in Indonesia. Using a qualitative descriptive approach, this study assesses the condition of technological infrastructure, human resource capacity, and challenges faced in implementing library information systems. The results show that although many schools in remote areas face infrastructure limitations, such as limited internet access and minimal hardware availability, there is significant potential for library information system adoption, especially if supported by adequate training and infrastructure development. The impact of implementing this system has been proven to be significant in improving information accessibility and student literacy quality, although there are still obstacles that need to be overcome to achieve optimal implementation.
Transforming physical education: online learning trough sport modification and mini-games
Authors: Astuti Yuni , Rosmawati Rosmawati , Erianti Erianti , Warda Oyatra Utama , Haryanto Bayu , Almauli Rizki
Published: February 2025

Background. This study considers the low learning outcomes of students in the subject of modified sports and small games as a problem that is more caused by the lack of learning media facilities for students in online classes which causes them to be less able to understand the material provided.
Objective. is to develop a conceptualization of e-modules on the subject of modification of sports and small games with the aim of optimizing physical learning amid restrictions on face-to-face activities. In this context, online learning applications are designed to provide practical solutions in teaching sports and games that can be done in the open space without reducing the essence of sports modification learning.
Method. In this Research and Development (R&D), the ADDIE development model was used with a quasi-experimental approach to see the effectiveness of the products developed with a sample of 85 sports education department students. Data were analyzed with inferential statistics from the results of questionnaire data and skill tests used. What other activities are actually needed such as research methods, exploration of potential and existing problems, gathering information by developing and validating and revising and testing game models in connection with the effectiveness and efficiency of the model used.
Result. The results showed from material experts that at the development stage and the level of validity obtained a score of 3.60 including in the very valid category with a percentage of 90.5. There are also findings of media expert validation with a score of 3.65 which is included in the high valid category with a percentage of 92.55%. The results of this study are expected to contribute to the development of physical learning methods that are more flexible and accessible to various groups, especially in the growing digital era.
Tradução do instrumento “boxing performance analysis template” para português
Authors: Pinto Manuel , Monteiro Luís
Published: February 2025

Introdução: Há um crescente interesse na análise técnico-tática do boxe Olímpico, mas a falta de instrumentos validados em português limita a compreensão do desempenho dos atletas. O Boxing Performance Analysis Template (BPAT), validado para análise técnica do boxe Olímpico, é uma ferramenta útil, mas ainda não disponível em português.
Objetivo: Este estudo teve como objetivo traduzir o BPAT para português, facilitando a sua utilização por investigadores e profissionais lusófonos.
Metodologia: O processo de tradução foi seguido por análises intra e inter-observadores para verificar a consistência dos dados. O BPAT categoriza ações ofensivas, defensivas e de finta pelo tipo, área-alvo e resultado.
Resultados: A concordância intra-observador não apresentou diferenças significativas (P > 0.05) entre testes e retestes. A proporção de concordância perfeita (CP) variou entre 93% e 100%, atingindo 100% com o valor de referência de ±1 (CP±1). A concordância inter-observador entre o Analista A e o Analista B variou entre 89% e 100%, sendo 100% para CP±1.
Discussão: A tradução do BPAT demonstrou excelente fiabilidade intra-observador e boa concordância inter-observador, especialmente com tolerância de ±1. Contudo, ações de finta apresentaram menor consistência devido à sua natureza subtil, em linha com o instrumento original.
Conclusão: O estudo validou o BPAT para português, evidenciando alta fiabilidade para ataques e defesas. Este instrumento representa uma ferramenta robusta para a análise técnico-tática no boxe Olímpico, apesar dos desafios nas fintas.
A LITERATURA INFANTIL NO CONTEXTO ESCOLAR
Authors: Aquino Marques Lara Maria , Alves da Silva Keli , Tavares da Cunha Joana D'arc
Published: February 2025

Neste estudo, analisamos o percurso da literatura infantil no contexto escolar, por meio de uma pesquisa bibliográfica, utilizando autores como Vigotski (2018, 2021), Paulo Freire (1967), e Ariès (2006). O objetivo é compreender como a literatura infantil, o processo de criação e imaginação acompanham o desenvolvimento da criança na escola. Enfatizamos o papel da leitura e da fantasia no estímulo à imaginação e à criatividade, assim como o impacto que a escolarização exerce sobre a experiência de leitura. Os resultados mostram que, embora a literatura infantil tenha um enorme potencial para despertar o prazer pela leitura, o processo escolar tende a transformar essa prática em uma atividade obrigatória e, por vezes, desmotivadora, inibindo o interesse genuíno da criança
Dinamika Pelaksanaan Peraturan Bupati Nomor 79 Tahun 2022 di Kabupaten Melawi Provinsi Kalimantan Barat
Authors: Eti Klasia Juliyanti
Published: February 2025

Tingginya angka stunting di Kabupaten Melawi menjadi dasar pemerintah daerah setempat menetapkan  program prioritas pada tahun 2023-2024. Melalui Peraturan Bupati Nomor 79 Tahun 2022  digunakan sebagai alat upaya penurunan prevalensi stunting. Namun pada pelaksanaan peraturan tersebut  dinamikanya perlu dilakukan penelitian untuk mengetahui efektivitas kebijakan dan hambatan yang terjadi. Penelitian ini menggunakan methode  penelitian kualitatif deskriptif. Data dikumpulkan dengan wawancara, observasi, dan dokumentasi. Informan terpilih yaitu  Bupati, Wakil Bupati, Ketua Percepatan Penurunan Stunting serta Organisasi Pemerintah Daerah (OPD) terkait. Data primer dan data sekunder diintegrasikan kedalam konten analisis. Hasil penelitian menunjukkan bahwa kebijakan Perbup Nomor 79 tahun 22 telah dilaksanakan dengan cara   kerjasama antar  OPD terkait dan dengan pemerintah desa beserta kelembagaan masyarakat desa. Sumber pendanaan dari anggaran pemerintah daerah dan Anggaran Dana Desa.  Kasus stunting di Kabupaten Melawi mengalami penurunan  sebesar 4,39% dari 30,07% pada tahun 2021 menjadi 25,68% pada tahun 2023. Tidak tersedianya penyaluran air bersih serta jamban atau wc disetiap rumah dan honor kader yang rendah menjadi kendala percepatan penurunan stunting. Simpulan peraturan Bupati No 79 tahun 2022 telah berperan dalam menurunkan angka stunting dengan model kerjasama antar OPD terkait dan pemerintah desa. Beberapa kendala ditemukan sehingga perlu segera ditindaklanjuti oleh  pemerintah daerah Kabupaten Melawi.
Fatores que impactam os consumidores em serviços de sites: uma revisão bibliométrica em tempos de pandemia
Authors: Albuquerque André Philippi Gonzaga de , Becerra Claudia Editt Tornero , Melo Fagner José Coutinho de , Medeiros Denise Dumke de
Published: February 2025

A pandemia da COVID-19 impulsionou as compras online, exigindo que organizações aprimorem a qualidade do serviço de seus sites. Diante da falta de conhecimento prévio sobre os fatores que satisfazem os consumidores, esta pesquisa realiza uma revisão sistemática para identificar dimensões e atributos críticos que influenciam a qualidade do serviço do site e a satisfação do consumidor em um contexto pós-pandemia. Utilizando a Teoria da Abordagem Meta-Analítica Consolidada (TEMAC), a revisão segue três fases estruturadas: preparação da pesquisa, apresentação e inter-relação dos dados, e detalhamento e integração do modelo. Essa metodologia aplica princípios bibliométricos para sintetizar os achados de 88 artigos selecionados. A análise identifica onze dimensões essenciais da qualidade do serviço do site: facilidade de uso, design/aspecto do site, pesquisa online, segurança/privacidade, personalização, eficiência, disponibilidade do sistema, confiabilidade, qualidade das informações, capacidade de resposta/garantia/confiança e entrega/cumprimento. Os resultados oferecem insights valiosos para organizações que buscam melhorar seus serviços online. Ao priorizar essas dimensões, empresas podem formular estratégias para aumentar a satisfação do consumidor, fortalecer a confiança e proporcionar uma experiência superior de compras online. Este estudo contribui para a literatura ao apresentar uma estrutura abrangente sobre qualidade do serviço do site, com implicações acadêmicas e práticas.
Uma análise crítica dos fatores econômicos de adoção de energias renováveis em diferentes países da américa latina
Authors: Freitas João Victor Araújo de , Zattar Izabel Cristina
Published: February 2025

As energias renováveis, como a solar, eólica, biomassa e geotérmica são fontes que se regeneram naturalmente e, por isso, oferecem uma alternativa mais sustentável às fontes de energia provenientes dos combustíveis fósseis. Por conta disso, nos países desenvolvidos, a adoção em larga escala é um reflexo de políticas econômicas favoráveis. No entanto, em países subdesenvolvidos ou em desenvolvimento ainda persistem barreiras econômicas que dificultam a adoção dessas fontes de energia. Nesse contexto, este artigo tem por objetivo discutir os principais fatores limitantes encontrados na literatura, sob o ponto de vista econômico, para a adoção de energias renováveis em países selecionados da América Latina. Para tal, foi realizada uma revisão sistemática da literatura nas bases de dados Science Direct, Scopus e Web of Science. Concluiu-se que os principais fatores econômicos limitantes para a adoção de energias renováveis estão associados à dependência de combustíveis fósseis, custo de instalação elevado, carência de infraestrutura, dificuldades de financiamento e apoio econômico governamental. Destaca-se ainda como resultado a inclusão de países selecionados da América Latina no estudo, visto que a literatura encontrada para estes países é escassa.
Penyelesaian Wanprestasi Jual Beli Ikan Segar Antar Provinsi Perspektif Hukum Islam dan Hukum Positif: Studi Kasus Gudang Ikan Samsat Kecamatan Teluk Nibung
Authors: Aidil Khairat  , Zaid Alfauza Marpaung
Published: February 2025

Tujuan dari penelitian ini adalah untuk membahas dan mengkaji penyelesaian wanprestasi jual beli ikan segar antar provinsi yang terjadi di Gudang Ikan Samsat Kecamatan Teluk Nibung ditinjau dari perspektif hukum Islam dan hukum Positif. Metode penelitian yang digunakan berjenis penelitian hukum empiris yang bersumber data dari data primer, sekunder, dan tersier. Penelitian dilakukan dengan cara mengumpulkan data-data tersebut yang kemudian dianalisis secara kualitatif. Proses jual beli ikan segar di Gudang Ikan Samsat Teluk Nibung, Tanjungbalai, Sumatera Utara sering terjadi wanprestasi yang disebabkan oleh pembeli dan merugikan penjual karena sistem transaksi adalah cashless. Wanprestasi ini dapat berupa ketidak mampuan pembeli untuk membayar sesuai nominal yang telah disepakati saat akad sebelum barang sampai. Hasil penelitian ini menunjukan bahwa penyelesaian wanprestasi antara penjual dan pembeli di Gudang Ikan Samsat Teluk Nibung banyak pembeli merasa tidak bertanggung jawab atas wanprestasi yang terjadi. Beberapa memilih untuk bersembunyi, melarikan diri, dan beberapa bahkan sampai pindah rumah untuk menghindari penyelesaian wanprestasi padahal menurut hukum islam memenuhi sebuah janji akan menjadi kewajiban saat janji tersebut sudah mendorong orang untuk melaksanakan tindakan dan jika tidak dipenuhi akan menimbulkan kerugian atau kesulitan bagi pihak yang telah dijanjikan. Penyelesaian wanprestasi menurut hukum positif dapat dilakukan melalui kegiatan musyawarah antara pihak yang ikut terlibat dan jika tidak menemukan penyelesaian melalui musyawarah maka pihak kreditor dapat mebuat surat teguran atau somasi. Apabila pihak debitor tidak mengindahkan somasi maka pihak kreditor akan melanjutkan perkara dengan mendaftarkan gugatan wanprestasi ke Pengadilan Negeri yang tingkatannya sesuai dengan kapasitas gugatan.
Pengaruh Digital Marketing, Kualitas Pelayanan dan Daya Tarik Wisata Terhadap Minat Berkunjung Wisatawan di Museum Karst Indonesia
Authors: Amiroh Luthfiyah ‘Abidah  , Muzakar Isa
Published: February 2025

This study aims to examine the influence of digital marketing, service quality, and tourist attraction on visit intention at the Museum Karst Indonesia. The research employed a quantitative approach based on a positivistic paradigm, where data were analyzed using the Partial Least Squares (PLS) method. Primary data were collected through questionnaires distributed to 200 respondents selected using a purposive sampling technique, while secondary data were obtained from literature studies. Data analysis included evaluating measurement and structural models to assess validity, reliability, and relationships among variables. The findings indicate that digital marketing, service quality, and tourist attraction have a positive and significant influence on visit intention. It is recommended that the museum enhance digital marketing, train employees to improve service quality, and maintain tourist attractions. Future studies are suggested to increase the sample size and explore other variables to broaden insights into factors affecting visit intention.
Pendekatan Fraud Hexagon Untuk Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Properti dan Real Estate di Indonesia
Authors: Adhilla Harumningtyas  , Shinta Permata Sari
Published: February 2025

This study aims to analyze the effect of the fraud hexagon elements in detecting fraudulent financial reports which includes six elements, namely stimulus, capability, collusion, opportunity, rationalization, and ego. This research is quantitative research using secondary data. The sample is property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The sampling technique uses a purposive sampling method and there are 54 companies in the sample that meet the criteria. The data analysis technique used in this research is logistic regression analysis using SPSS 25. The results of this research show that the stimulus factor in financial stability and the capability factor in change in director have effect on fraudulent financial reports, while the stimulus factor in financial targets, external pressure, personal financial need; the opportunity factor in the nature of industry, ineffective monitoring; the rationalization factor in change in auditor; the ego factor in the frequent number of CEO's picture; and the collusion factor in cooperation with government project have no effect on fraudulent financial reports.
Analisis Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan dalam Membayar Pajak Kendaraan Bermotor (PKB) dengan Pemutihan Pajak Sebagai Variabel Moderasi di Wilayah Samsat Kota Gorontalo
Authors: Sri Susanti Tahuna  , Ayu Rakhma  , Nurhayati Panigoro
Published: February 2025

This research aims to determine the effect of taxpayer awareness and taxpayer knowledge on compliance in paying motor vehicle tax (PKB) with tax relief as a moderating variable in the Samsat area of ​​Gorontalo City. The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research was 100 samples. The tool used in this research uses multiple linear regression analysis and moderation. The results of this research show that taxpayer awareness and taxpayer knowledge simultaneously influence motor vehicle taxpayer compliance in UPT. Gorontalo City Samsat. This proves that the higher the taxpayer awareness and taxpayer knowledge, the higher the taxpayer compliance, and vice versa, the lower the taxpayer awareness and taxpayer knowledge, the lower the taxpayer compliance. The tax whitening program as a moderating variable cannot moderate the influence of taxpayer awareness and taxpayer knowledge on taxpayer compliance in UPT. Gorontalo City Samsat. This proves that tax whitening can weaken taxpayer awareness and taxpayer knowledge of taxpayer compliance.
The Influence of Principal Leadership and Organizational Culture on School Excellence in Vocational Schools in Ende City: Case Study at SMK Negeri 1 Ende
Authors: Maria Meilania Belo Silli  , Imaculata Fatimah  , Mansyur Abdul Hamid
Published: February 2025

This study aims to determine and analyze the magnitude of the influence of the principal's leadership on the excellence of the State Vocational High School 1 Ende. In addition, to determine and analyze the magnitude of the influence of organizational culture on the excellence of the State Vocational High School 1 Ende. As well as, to know and analyze the magnitude of the influence of the principal's leadership and school organizational culture on the excellence of the State Vocational High School 1 Ende. This study used a quantitative approach with a survey research design. Data were collected through questionnaires distributed to teachers and employees at SMK Negeri 1 Ende. Furthermore, the data were processed using SPSS software version 25 for windows 2010 including descriptive, correlative, and simple regression analysis. Based on the analysis, it is known that school excellence at SMK Negeri 1 Ende is good. This is indicated by the accreditation score owned by SMK Negeri 1 Ende. Through simple regression analysis, it is found that the principal leadership variable (X1) and organizational culture (X2) have an effect of 50.2% on school excellence, and the coefficient of determination is 0.502. Based on the results of the study, it is concluded that school excellence is influenced, among others, by the leadership of the principal, school organizational culture. However, outside of these two variables, there are still many other factors that influence. For this reason, it is recommended that the principal of Smk Negeri 1 Ende improve human resources by continuing studies for teachers, trainings, leadership training, motivating students and teachers who excel, revitalizing cultural values as well as filtering potential children's input.
Peran Badan Wakaf Indonesia dalam Mengembangkan Wakaf Ditinjau Dari Segi Maqashid Syariah
Authors: Faqih Hamdani Hafizh  , Jaih Mubarok  , Hari Susanto
Published: February 2025

Until nowadays, waqf got attention from the government to develop in many ways of innovations. However, the enactment becoming main subject of waqf in law number 41/2004 has not been changed from twenty years ago covering the regulations of waqf in Indonesia. Many of economists having outlook amendment for this law in waqf. This research was held to assess the government role in developing waqf proccess, specifically Indonesian Waqf Board (BWI) as an independent institution authorized by the government to developing waqf in 2019-2023 period from “maqâshid sharia” point of view. This research used to the qualitative and descriptive method with library studies which used primary sources from laws of the Indonesia in waqf and laws that regulated BWI. The secondary sources taken from islamic classic books written by Ulama long time ago, results of seminars, journals, official reports, credible situs web, and result of interview with two members of BWI. The result of research appeared that the government as the authority and specifically BWI are being an important element in developing waqf which reach in “ad-dharuriyât” level in “maqâshid sharia”, and in common, the realisation BWI has been playing the role very well to develop waqf with various innovations.
Pengaruh Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung
Authors: Dian Rahma Putri  , Maria  , Desi Indriasari
Published: February 2025

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.
Analisis Kepatuhan Syariah pada Wisata Halal Lafa Park Adventure
Authors: M. Padly  , MH Ainulyaqin  , Kisanda Midisen  , Sukron Mamun  , Sakum
Published: February 2025

The purpose of this study is to analyze sharia compliance in halal tourism Lafa Park Adventure if it adheres to the principles of sharia. Lafa Park Adventure halal travel is a type of travel. with a sharia design founded by Mr. H. Irfan Amirudin aims to spread Islam by promoting sharia principles and educating sunnah activities recommended by the Prophet Muhammad SAW such as swimming, horse riding and archery. To determine whether the rides and facilities are in accordance with sharia, academics will conduct a study, researchers will then elucidate the halal tourist indicators. The research employed a qualitative methodology along with the method of field study. In theory, researchers will map informants that include of tourist attraction managers and tourists. Basically, the results show that Lafa Park Adventure halal tourism has implemented sharia compliance with the benchmarks of the MUI DSN Fatwa NO: 1 08/DSN-MUI/X/2016. In addition, Lafa Park Adventure Tourism is suggested to be a pilot for the local government as halal tourism because many integrated Islamic schools need tourist facilities like this that prioritize sharia principles and the sunnah of the prophet Muhammad SAW as a good education for children.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing dan Kepemilikan Keluarga Terhadap Manajemen Pajak pada Perusahaan Munufaktur yang Terdaftar di Bursa Efek Indonesi Periode 2019-2023
Authors: Arif Nurman Hakim  , Sundjoto  , Sri Rahayu  , Sofyan Lazuardi
Published: February 2025

Tax implementation in Indonesia is not balanced and there are still many tax problems that occur in Indonesia. From 2023 data, there are 0.79 percent of tax dispute cases, which means that taxpayers are still carrying out tax planning practices that can harm state revenues. This research aims to test whether managerial ownership, institutional ownership, foreign ownership and family ownership have an effect on tax management. To answer this question, this research uses agency theory where there is a conflict of interest between the agent and the principal. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample uses purposive sampling with the main criteria being those that have tax disputes in the tax court. This research analysis tool uses multiple linear regression. The research results state that management ownership and foreign ownership have no effect on tax management, while institutional ownership has a negative effect on tax management and family ownership has an effect on tax management. The implications of the results of this research indicate the need for supervision of companies that have family ownership.
Evaluasi Kinerja Website Pemerintah Kabupaten Pekalongan: Studi Kasus pada Website OPD Pekalongan
Authors: Diajeng Larasati  , Agus Munandar
Published: February 2025

This study evaluates the performance of Regional Apparatus Organization (OPD) websites of the Pekalongan Regency Government in supporting the dissemination of public information. The evaluation was conducted using spesific criteria, including speed, accessibility, best practices, and search engine optimization (SEO). The method used in this study is the evaluation method, which involves the systematic collection and analysis of processes based on the defined criteria. The data obtained are measured against established standards to produce recommendations aimed at improving the quality of the websites. The research results show that the OPD websites perform well in terms of speed and implementation of best practices. However, the aspects of SEO and accessibility still require action to ensure that information can be easily accessed by the public, thereby supporting transparency and accountability in delivering public services.
Pengaruh Prestasi Belajar, Motivasi Kerja Dan Self-Efficacy Terhadap Kesiapan Kerja: Studi pada Mahasiswa Akhir Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Authors: Husna Ghoida  , M.Farid Wajdi
Published: February 2025

This study aims to explore the impact of Academic Achievement, Work Motivation, and Self-Efficacy on the Job Readiness of final-year students at the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta. The research subjects include all final-year students in the faculty, with a total of 120 respondents obtained through an online survey using Google Forms. The sampling technique adopts a non-probability sampling approach with the purposive sampling method. In data analysis, tests for validity, internal consistency (reliability), and detection of inter-variable relationships (multicollinearity) were conducted using Smart PLS analysis in the Outer Model. Meanwhile, hypothesis testing was carried out through the Inner Model using the same tool. The findings of this study indicate that Academic Achievement, Work Motivation, and Self-Efficacy have a positive and significant impact on students' Job Readiness.
Analisis Faktor-faktor yang Mempengaruhi Keberlanjutan Usaha Mikro Kecil dan Menengah (UMKM) yang Didirikan oleh Mahasiswa
Authors: Ainil Mardiah  , Johni Eka Putra  , Tio Devilishanti  , Luthfi Nuraini  , Muh. Aksa
Published: February 2025

The purpose of this study is to analyze and determine the factors that influence the desire of MSMEs established by students. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that there are two factors that influence MSMEs established by students, namely internal and external factors. Internal factors include managerial skills, innovation and creativity, and availability of capital. While external factors include access to markets, government policies, and market competition. In addition, there are strategies for the sustainability of MSMEs established by students, including improving management skills, developing solid business plans, increasing innovation and creativity, strong collaboration and networks, and sustainable growth of MSMEs.
Tinjauan Pengaruh Literasi Keuangan, Pendapatan, Risiko Investasi, Sikap Investasi, dan Pengetahuan Investasi terhadap Minat Berinvestasi
Authors: Anisa Olinda Hanum  , Kusumawati Eny
Published: February 2025

This study aims to analyze the effect of financial literacy, income, investment risk, investment attitude, and investment knowledge on investment interest of students of Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (FEB UMS). The research method used is a quantitative approach with data processing using SPSS. Primary data was obtained through a closed-ended questionnaire with five-point Likert scale, which was distributed to active students of FEB UMS who had completed at least two semesters. The sample was selected through purposive sampling. Data analysis includes validity, reliability, classical assumptions, multiple linear regression, F-test, coefficient of determination (R²) and t-test. The results showed that income, investment risk, investment attitude, and investment knowledge have a significant effect on investment interest, while financial literacy has no effect on investment interest. Income, investment risk, investment attitude, and investment knowledge that are positively perceived by students can increase their investment interest. This study provides an empirical contribution on the factors that influence investment interest, so it can be a reference in the development of financial literacy and strategies to increase investment interest among students.
Pengaruh Kemampuan Kerja Dan Motivasi Kerja Melalui Reward System Terhadap Kinerja Pegawai Sekretariat Daerah Kabupaten Magetan
Authors: Afrila Kurnia Dhani  , M.Farid Wajdi
Published: February 2025

This research aims to evaluate the influence of work ability and work motivation on employee performance through the implementation of a reward system at the Regional Secretariat of Magetan Regency. Using a quantitative approach, data were collected through questionnaires distributed to employees. The research sample was selected using a simple random sampling technique. The variables analyzed include Work Ability, Work Motivation, Reward System, and Employee Performance. Data analysis was conducted using the Partial Least Square (PLS) method to examine the relationships between variables. The findings indicate that work ability and work motivation have a significant positive effect on employee performance, while the reward system does not show a significant impact. The limitations of this research lie in the scope of respondents, which only includes employees of the Regional Secretariat of Magetan Regency, as well as variations in work tenure, educational background, and job positions that may influence respondents’ perceptions.
Pengaruh Intellectual Capital, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan
Authors: Elvia Kholida Fauziyati  , Fauzan
Published: February 2025

This study aims to analyze the impact of Intellectual Capital, Good Corporate Governance, and Firm Size on Financial Performance of banking companies listed on the Indonesia Stock Exchange during the period of 2021-2022. The research uses a quantitative approach with data analysis conducted using SPSS for Windows 27. The population includes all banking companies listed on the IDX, with a sample selected using purposive sampling technique. The results of the simultaneous test show that all independent variables have a significant impact on financial performance, measured by Return On Asset (ROA) (significance value of 0.004). Partially, Intellectual Capital and Firm Size have a significant effect on financial performance, while Good Corporate Governance does not have a significant impact. This study has limitations in using only three factors and suggests adding more variables and extending the observation period in future research.
Human Reseource Development and Career: Analisa Pengaruh Reward System pada Motivasi dan Disiplin Kinerja Sumber Daya Manusia (SDM)
Authors: Resty Agustin  , Sopiah  , Arief Noviarakhman Zagladi
Published: February 2025

This research aims to analyze the influence of the reward system on the motivation and discipline of human resource (HR) performance, as well as its impact on human resource development (HRD) and careers. The method used in this research is a systematic literature review, by collecting ten studies obtained from the Google Scholar and Scopus databases. The analysis results show that a well-designed reward system has an important role in supporting HRD and career development. A reward system that is flexible, achievement-based and responsive to changes in organizational conditions has been proven to strengthen employee motivation and discipline, which in turn improves their performance. In addition, implementing a reward system that rewards innovation, digital skills and knowledge and encourages career renewal has been proven to have a positive impact on the overall competitiveness of the organization. These findings provide insights for organizations in designing and implementing effective reward systems to support sustainable HR and career development.