bluuebunny/crossref_metadata_2025 huggingface dataset:
Os adultos e o gênero na educação infantil em registros de diário
Authors: Silva Marcelo Oliveira da
Published: December 2023

Este artigo aborda a influência da divisão binária de gênero na sociedade sobre o trabalho das professoras na Educação Infantil. Examina-se a expressão de gênero nas brincadeiras e nas atitudes das crianças, bem como a possível perpetuação desse binarismo nas práticas das professoras. Explora-se o conceito de gênero como uma construção social, distinguindo-o do sexo biológico, e como a sexualidade e a afetividade influenciam essa equação. Utilizando abordagem qualitativa, analisam-se diários de aula de um período em que o autor atuou como pesquisador e coordenador pedagógico em uma escola de Educação Infantil. São discutidos exemplos de intervenções pedagógicas para desafiar estereótipos de gênero e promover uma educação inclusiva. Conclui-se que é essencial questionar e redefinir as normas de gênero na educação, buscando novas pedagogias que permitam a livre expressão das identidades das crianças e a desconstrução de preconceitos.
Química experimental: Cinética y Equilibrio
Authors: Areiza Vélez Fernando Antonio , Valencia Sánchez Hoover Albeiro , Ríos Ríos Anyela Marcela , Peña Gómez Juliana
Published: December 2023

Este libro presenta guías de prácticas de laboratorio para afianzar los conocimientos adquiridos en cinética química y equilibrio químico, principalmente. Todos los temas abordados son complementados con material adicional; a través de un código QR, presente en cada una de las guías de las prácticas de laboratorio, el estudiante será dirigido a un blog académico en el que se complementa información pertinente. El primer capítulo aborda conocimientos básicos sobre unidades de medida y material y equipo de laboratorio. El segundo capítulo contiene algunas normas de seguridad, protocolos a tener en cuenta en caso de accidentes dentro del laboratorio, así como el sistema global armonizado. Los capítulos 3 y 4 contienen guías de las prácticas de laboratorio, cada una con fundamentación teórica, sobre los temas de cinética y equilibrio químico. Con este manual de laboratorio esperamos que el estudiante comprenda más fácilmente algunos conceptos importantes y pueda aplicarlos a la vida cotidiana y al desarrollo de tecnologías más limpias y sostenibles.
Low Awareness of Diabetes as a Major Risk Factor for Cardiovascular Disease in Middle- and High-income Countries
Authors: S. Chaudhary Richard , B. Turner Melanie , S. Mehta Laxmi , M. Al-Roub Nora , C. Smith Jr. Sidney , Kazi Dhruv S.
Published: December 2023

Objective:

Awareness of diabetes as a major risk factor for cardiovascular disease (CVD) may enhance uptake of screening for diabetes and primary prevention of CVD.

Research Design and Methods:

The American Heart Association conducted an online survey in 50 countries. The main outcome of this study was the proportion of individuals in each country who recognized diabetes as a CVD risk factor. We also examined variation by gender, age, geographic region, and country-level economic development.

Results:

Among 48,988 respondents, 15,747 (32.1%) identified diabetes as a major CVD risk factor. Awareness was similar among men and women, but increased with age, and was greater in high-income than in middle-income countries.

Conclusions:

Two-thirds of adults in surveyed countries did not recognize diabetes as a major CVD risk factor. Given the increasing global burden of diabetes and CVD, this finding underscores the need for concerted efforts to raise public health awareness.
Recent Advances in mRNA Vaccine Development
Authors: AM Aga
Published: December 2023

Messenger RNA vaccines are vaccine that utilizes a small segment of genetic material, messenger RNA (mRNA), to provide instructions to cells to produce a specific protein. This mRNA is synthesized in a laboratory and packaged into lipid nanoparticles, which protect and facilitate its entry into cells for protein synthesis. Upon injection into the muscle of the recipient, the mRNA instructs cells to produce a protein that is displayed on the surface of the cell, triggering an immune response. The immune system then produces antibodies and activates immune cells to target and eliminate the protein, while also generating memory cells to respond quickly in the event of future pathogen encounters. Available mRNA vaccines, such as Pfizer-BioNTech and Moderna, were developed and authorized for emergency use within a year. These vaccines require extensive cold chain storage, antigen delivery, potential immune response variability optimization, and sophisticated manufacturing process. To improve their effectiveness, stability, and delivery, efforts are underway to explore next-generation mRNA vaccines. Research is focused on enhancing the stability of mRNA vaccines, particularly their temperature sensitivity, to facilitate easier storage and distribution. Self-amplifying mRNA vaccines are also being developed to generate multiple copies of mRNA within cells, potentially leading to a higher production of protein and a stronger immune response. Studies are also exploring new delivery systems using specialized nanoparticles and liposomes to specifically target certain immune cells. Additionally, the development of combination vaccines, including multiple mRNA sequences in single vaccine, is being investigated to protect against multiple strains or variants of particular pathogen simultaneously. Direct delivery of mRNA vaccines into the skin is being explored as a means of enhancing immune response and reducing the required vaccine dose. In summary, messenger RNA vaccines represent a promising new approach to vaccination, with ongoing research aimed at improving their effectiveness, stability, and delivery
Overview of Urinary Tract Infection Caused by Bacteria
Authors: HR Khudhur
Published: December 2023

Urinary tract infections (UTIs), a significant public health concern, can be brought on by a wide variety of bacteria, including Escherichia coli, Proteus mirabilis, Enterococcus faecalis, Klebsiella pneumoniae, and Staphylococcus saprophyticus. The high recurrence rates and evolving antibiotic resistance of uropathogens constitute a serious threat to the financial burden of these disorders. Pathogens in urine can be detected using a variety of diagnostic approaches, which are broadly divided into laboratory-based and point-of-care (POC) detection methods. Many research institutions and companies working in this subject have strived to establish rapid and accurate pathogen identification because traditional approaches may be timeconsuming. The indications and symptoms are further divided into the following three groups: (1) General signs and symptoms like fever; (2) lower urinary tract symptoms including urgency, frequency, and dysuria; (3) non-specific signs and symptoms such nausea and malaise. Additionally, the prevalence of UTIs brought on by multidrug resistance (MDR) is rising, which has a considerable negative impact on the propagation of antibiotic resistance as well as the financial burden of these infections
Peran Pustakawan dalam Pelestarian Koleksi di Perpustakaan SMK Negeri 1 Bandar Lampung
Authors: Putra Purwanto
Published: December 2023

Librarians have the duty and responsibility to carry out library management and services, not only services but also play an important role in the preservation of library materials. Librarians must be able to elaborate on the need for preservation of library materials and identify various factors causing damage and efforts to maintain library materials. Therefore, it is important to see the role of librarians in preserving collections in the Library of SMK Negeri 1 Bandar Lampung. This study uses a qualitative method with the aim of knowing the role of librarians in preservation activities, through various activities carried out, along with the obstacles faced by librarians. Data collection techniques in this study is to conduct interviews and observations. The findings are 1.) the role of the manager in preservation is to take preventive measures such as physical collection of books, both old and new collections, and cleaning infrastructure such as bookshelves regularly 2.) preservation activities have been carried out since the library was established, marked by repair various collections with the type of damage in the light category. 3. There is no further preservation effort for preservation and there is no special room for preservation so that the repair process cannot run optimally.
PENGARUH PEMBERIAN EKSTRAK DAUN BIDARA (ZIZIPHUS SPINA-CHRISTI L.) DALAM RANSUM TERHADAP KADAR TOTAL PROTEIN, ALBUMIN, DAN GLOBULIN PLASMA DARAH PUYUH PADJADJARAN
Authors: ANDINI DEWI
Published: December 2023

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian ekstrak daun bidara Ziziphus spina-christi L.) terhadap kadar total protein plasma, albumin dan globulin Puyuh Padjadjaran. Penelitian ini dilaksanakan di PT. Berkah Farm Kabupaten Kuningan, Jawa Barat. Pengujian sampel plasma darah Puyuh Padjadjaran dilakukan di Laboratorium Fisiologi Ternak dan Biokimia, Fakultas Peternakan Universitas Padjadjaran, Sumedang. Metode yang digunakan adalah eksperimental dengan Rancangan Acak Lengkap (RAL) dan pengaruh perlakuan menggunakan uji sidik ragam (ANOVA) dilanjutkan dengan uji jarak berganda Duncan dan polinomial ortogonal. Objek penelitian ini terdiri dari 100 ekor Puyuh Padjadjaran yang dipelihara mulai dari hari 0 – 42 hari yang dibagi ke dalam 5 perlakuan dan masing – masing perlakuan memiliki 4 ulangan yaitu, P0 = ransum basal tanpa ekstrak daun bidara, P1 = Ransum basal + 0,05% ekstrak daun bidara, P2 = Ransum basal + 0,1% ekstrak daun bidara, P3 = Ransum basal + 0,15% ekstrak daun bidara, dan P4 = Ransum basal + 0,2% ekstrak daun bidara.  Hasil penelitian ini menunjukan bahwa pemberian ekstrak daun bidara berbeda nyata (P<0,05) terhadap kadar total protein plasma, namun tidak berbeda nyata (P>0,05) terhadap kadar albumin dan globulin plasma darah Puyuh Padjadjaran. Kesimpulan dari penelitian ini adalah pemberian ekstrak daun bidara dengan dosis 0,2% dalam ransum mampu meningkatkan kadar total protein plasma darah Puyuh Padjadjaran optimal dalam kisaran normal.Kata kunci: Ekstrak Daun Bidara, Total Protein Plasma, Albumin, Globulin, Puyuh Padjadjaran
“Divorcio”: la autobiografía de Na Hye-seok
Authors: Park Morgan Mok-Won
Published: December 2023

En las décadas de 1920 y 1930, cuando Corea estaba bajo el dominio colonial japonés, se imponía a las mujeres la ideología de la castidad con el fin de garantizar el linaje. En contraste, los hombres podían optar por divorciarse libremente para rehacer sus vidas con sus concubinas. Sin derecho a la custodia de los hijos ni a la división de los bienes, las divorciadas fueron estigmatizadas y empujadas a la pobreza. Na Hye-seok (1896-1948), “mujer nueva” y precursora, con educación moderna, denunció esta injusticia social contra las mujeres en su autobiografía I-hon-go-baeg-jang 이혼 고백장 [Confesión de un divorcio] (1934), donde relató sus experiencias personales. Aquí se presenta la primera traducción al español del capítulo “Divorcio”.
Shekoufeh Mohammadi Shirmahaleh. 2022. La leyenda de Sīāvaš: un recorrido mitológico, ritual y literario. Ciudad de México: Universidad Nacional Autónoma de México. 379 pp. ISBN 9786073071130
Authors: Muñoz Adrián
Published: December 2023

Shekoufeh Mohammadi Shirmahaleh. 2022. La leyenda de Sīāvaš: un recorrido mitológico, ritual y literario. Ciudad de México: Universidad Nacional Autónoma de México. 379 pp. ISBN 9786073071130
Investigación acerca de la violencia laboral en atención primaria de la salud
Authors: Velovich Sergio Alejandro
Published: December 2023

La violencia contra quienes trabajan en atención primaria de la salud, es un fenómeno silenciado que surge con estridencia en situaciones extremas. Esta investigación estudió dos dimensiones de análisis de la violencia laboral que se articulan entre sí: la individual y la organizacional. Se entrevistó a profesionales que habían sufrido violencia en el trabajo. Se priorizó un análisis cualitativo en base a la teoría fundamentada. Para ello, se tomaron como ejes las significaciones que las participantes expusieron sobre las vivencias de los episodios y las características que adquiere el sufrimiento con relación al trabajo.Verificamos tres maneras distintas en que se produce la naturalización: la generalización, la habituación, y el pacto de negación. Se pudo observar en los relatos la idea de que es necesario olvidar para seguir adelante, con el costo de su propio sufrimiento hasta que el cuerpo les impone el límite de “enfermar”.
Lectura metodológica de modelos teóricos
Authors: Wood Lucía
Published: December 2023

En este trabajo retomaré interrogantes abiertos desde mi tesis doctoral —sobre la investigación en el campo del arte, leída en su dimensión metodológica—, como en su cruce con el proyecto de investigación I+D intercátedras del que soy parte —El giro performativo en las artes visuales. A propósito de cuerpos, espacios y objetos puestos en acto. Me centraré en analizar algunos desarrollos teóricos de la Estética y Teoría del Arte, para poder leer allí vestigios de orientaciones y herramientas metodológicas. Donde se introducen modos de interrogar y problematizar el campo, posicionamientos sugeridos para el/la artista y/o investigadxr y/o intérprete, así como estrategias para el abordaje empírico.
Memoria de señalamientos territoriales
Authors: Rodríguez Maité Soledad
Published: December 2023

Este escrito recupera la entrevista realizada a Valentín Asprella Lozano, quien reflexiona sobre sus formas de abordar el hábitat y la soberanía de los recursos naturales estratégicos, entre ellos, territorio, agua y biodiversidad. Además, focaliza en la obra Señalamientos, producida en ocasión de la residencia artística a la que concurrió en el Parque Nacional El Palmar. Para adentramos en esta intervención, la selección de preguntas apunta a enfatizar en las acciones de recolección y señalamiento, como prácticas de conservación y salvaguarda que vienen a revalorizar los recursos autóctonos.
Force systems yielded by different designs of T-loop
Authors: Thiesen Guilherme , do Rego Marcus Vinicius Neiva Nunes , de Menezes Luciane Macedo , Shimizu Roberto Hideo
Published: December 2023

Objectives: To determine the mechanical characteristics of beta-titanium T-loops with and without helices, with 0 and 180 degree gable bends and constructed from 0.017 inch x 0.025 inch and 0.019 inch x 0.025 inch wire.

Methods: Forty beta-titanium T-loops were centrally positioned in a universal testing machine. The horizontal force and the moment/force ratios during activation were recorded at 1 mm intervals, up to a maximum of 7 mm. The data were analysed with analysis of variance complemented by the Tukey test for multiple comparisons.

Results: The results demonstrated that the transverse section of the wire had the greatest effect on the horizontal force produced by the loops. Significantly lower levels of horizontal force were obtained with loops made with the smaller 0.017 inch x 0.025 inch wire. Loops with gable bends yielded high moment/force ratios, whereas loops without gable bends had low moment/force ratios. In general, T-loops with helices yielded lower magnitudes of horizontal force and moment/force ratios than plain T-loops.

Conclusions: The horizontal forces and moment/force ratios generated by plain T-loops with 180 degree gable bends yielded more adequate force systems. Incorporation of helices in the design of T-loops seems to be unnecessary.
Treatment of a Class I deep bite malocclusion in a periodontally compromised adult
Authors: Ferreira Marcelo do Amaral , Ferreira Rogério do Amaral
Published: December 2023

Background

Light forces and an appropriate force system should be used to treat adult patients with periodontal disease.

Aims

To describe the orthodontic treatment of an adult patient with a Class I deep bite malocclusion, horizontal and vertical bone loss and root resorption.

Methods

After periodontal surgery and initial alignment of the maxillary incisors with a fixed orthodontic appliance the maxillary incisors were splinted together as a single unit. A double palatal arch and sectional buccal archwires were used for anchorage. The palatal arch and splint were joined by a NiTi coil spring (100 g). The incisor segment was then intruded and retracted with a force acting just below the centre of resistance of the splinted incisor teeth. The force system avoided extruding the maxillary molars. The maxillary teeth were then rebonded to close the spaces between maxillary lateral incisors and canines. A Hawley appliance was used for retention. Treatment was completed in 22 months.

Conclusions

Surgical treatment and intrusion with light forces encouraged the development of periodontal attachment to the teeth affected by severe horizontal and vertical bone loss. Retraction of the proclined incisors improved the facial aesthetics.
Categorization of fibroepithelial breast tumors according to ultrasound BI-RADS classification
Authors: Fisenko E. P. , Ivanova A. G.
Published: December 2023

Among breast masses, the most common are fibroadenomas (FA), which belongs to the group of a fibroepithelial tumors. Simple pericanalicular FA ordinarily shows the ultrasound signs of a benign mass. Long-standing pericanalicular FA and intracanalicular FA as they grow acquire some ultrasound features uncommon for benign lesions, which requires differential diagnosis with malignant breast masses. The group of fibroepithelial breast tumors also includes phyllodes tumors with frequency of malignant variants of 20–30%. Differential diagnosis of phyllodes tumor and fibroadenomas is difficult, due to the lack of the clear radiologic diagnostic criteria (incl. ultrasound). All breast masses that shows suspicious or atypical features should be selected for biopsy, with the use of BI-RADS classification for the biopsy need indication.Objective: to reveal the rules for fibroepithelial breast tumors categorization according to BI-RADS depending on the ultrasound features.Material and methods. A total of 86 breast masses in 79 women were assessed by ultrasound in B-mode and Color Doppler (CDI). Of these, 22 masses in 15 women showed the typical ultrasound pattern of FA up to 2.0 cm in size with no necessary of morphological evaluation (the average age of the patients was 24.2 ± 5.1 years). Surgery performed for 64 lesions ≥2.0 cm in size, postsurgery morphological examination revealed pericanalicular FA – 38, intracanalicular FA –19 and phyllodes tumors (benign) – 7.Results. The majority of atypical pericanalicular FA (84.2%) were categorized as BI-RADS 4а (a low risk of cancer), 94.7% of intracanalicular fibroadenomas and all phyllodes tumors – as BI-RADS 4b and BI-RADS 4c (а high risk of cancer). The identification of suspicious ultrasound signs led to an increase in the BI-RADS category with indications to the morphological evaluation of the mass.Conclusion. As the suspicious ultrasound signs in B-mode should be considered the irregular shape and borders, vertical orientation and inhomogeneous acoustic shadowing in the absence of macrocalcifications, in Color Doppler – diffuse or focal mass hypervascularity or abnormal vascular pattern. The atypical ultrasound pattern commonly presents in large breast fibroadenomas (>3.0 cm in size), requires differential diagnosis with phyllodes tumors and breast cancer and indicates the need of morphological evaluation and categorizing them as not lower than BI-RADS4.
A Efektifitas Cognitive Behaviour Therapy (CBT) Sebagai Intervensi Trauma Related Symptomps: Studi Meta Analisis
Authors: Moza Benazir , Yudiarso Ananta
Published: December 2023

Gejala trauma merupakan efek yang sangat umum dirasakan bagi orang-orang yang pernah mendapati diri menghadapi peristiwa yang negative bagi dirinya. Gejala trauma bentuk munculnya berbeda-beda dari mulai gejala ringan saja seperti yang dihadapi individu itu sendiri atau bahkan menunjukkan gejala yang dapat mengganggu kehidupan sosialnya seperti kecemasan berlebih (anxiety), gangguan trauma, hingga PTSD atau Post Traumatic Stress Disorder yang merupakan gangguan psikologis dari trauma hebat atau berkepanjangan yang dirasakan seseorang. Perlu adanya intervensi untuk mengatasi gejala trauma yang dialami indivdu, salah satu metodenya adalah Cognitive Behavioural Therapy atau CBT namun banyak penelitian yang mengemukakan hasil berbeda terhada efektifitasnya. Maka dari itu peneltian ini menggunakan metode meta-analysis untuk meninjau 12 jurnal international yang bersifat eksperimen dan melibatkan kelompok eksperimen juga control secara random. Didapati hasil effect size medium to large dengan nilai -0,736 (95% CI= -1,827 hingga -0,355) dengan moderator jenis CBT yang digunakan dalam penelitian juga bias publikasi yang berasal dari perbedaan hasil efektifitas jurnal yang direview. Hasil ini menunjukkan bahwa intervensi CBT cukup mampu mengatasi trauma related symptomps namun harus dipertimbangkan jenis CBT apa yang diberikan mengingat tingkat efektifitasnya dapat berbeda-beda.

 

Kata kunci: CBT, Kecemasan, Meta-Analysis, PTSD, Trauma

 

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Abstract

 

Trauma related symptomps are known effects felt by people who have encountered potentially traumatic or negative events in their life. Trauma related symptomps can surface differently according to those who experienced them. From minor symtomps that an individual may experienced themselves or major symptomps which interrupt one’s social life such as anxiety, heavy trauma, or even PTSD Post Traumatic Stress Disorder. An intervention is needed to help treat these trauma related symtomps, one of the available intervention method is Cognitive Behavioural Therapy or CBT. but there are different results on how effective CBT is to treat trauma relate symtomps, so therefore this research is going to use meta-analysis to review 12 existing international randomized controlled trial journals that uses the design of having experimental and controlled group. The results of this research shows large to medium effect size with the score of -0,736 (95% CI= -1,827 hingga -0,355) that includes moderating factor of the CBT kind that is used in each journal and a publication bias because of the result of different kinds of CBT resulting in different level of its effectiveness in treating trauma related symtomps. This results indicated that CBT is quite effective on treating trauma related symtomps but the kind of CBT used must be taken into consderations in regards of different kinds of CBT resulted in different level of effectiveness.

 

Keywords: Anxiety, CBT, Meta-analysis, PTSD, Trauma
Marriage satisfaction in early adult women in long distance marriage
Authors: Hermansyah Muhamad Taufik
Published: December 2023

Abstrak

Kepuasan pernikahan merupakan isu penting untuk dibahas beberapa dekade ini. Penelitian ini bertujuan untuk mengeksplorasi pengalaman pada wanita dewasa awal yang tengah menjalani pernikahan jarak jauh. Metode penelitian ini menggunakan kualitatif dengan desain fenomenologi, untuk melihat bagaimana pengalaman partisipan dan esensi dari pengalaman tersebut. Teknik pengumpulan data menggunakan purposive sampling dengan memilih partisipan sesuai dengan kriteria penelitian. Hasil penelitian menunjukkan terdapat lima tema dalam kepuasan pernikahan, yaitu understanding, komunikasi, kebutuhan materi, kebutuhan psikologis dan cinta bertanggung jawab. Penelitian ini secara empirik dapat memberikan gambaran dan pengetahuan mengenai kepuasan pernikahan pada wanita dewasa awal yang tengah menjalani pernikahan jarak jauh dapat dilihat dari lima tema yang akan dibahas. Hasil penelitian ini diharapkan dapat mengembangkan keilmuan psikologi, khususnya dalam bidang psikologi keluarga. Perlunya penelitian lebih lanjut untuk memberikan pengembangan dalam ilmu psikologi keluarga.

 

Kata Kunci: Dewasa awal; kepuasan pernikahan; pernikahan jarak jauh; pasangan hidup

 

Abstract

Marriage satisfaction is an important issue to discuss in recent decades. This study aims to explore the experiences of early adult women who are undergoing long-distance marriage. This research method uses qualitative with a phenomenological design, to see how the participants experience and the essence of that experience. The data collection technique used purposive sampling by selecting participants according to the research criteria. The results showed that there were five themes in marriage satisfaction, namely understanding, communication, material needs, psychological needs and responsible love. This research can empirically provide an overview and knowledge of marriage satisfaction in early adult women who are undergoing long-distance marriage. It can be seen from the five themes that will be discussed. The results of this study are expected to develop psychological science, especially in the field of family psychology. The need for further research to provide development in family psychology.

 

Keywords: Early adult, marriagel satisfaction, long distance marriage, spouse
Hubungan Dark Triad dengan Kecenderungan Perilaku Bullying Mahasiswa Universitas Nusa Cendana
Authors: Damayanti Yeni
Published: December 2023

Abstrak

 

Kejadian bullying yang terjadi di lingkungan institusi pendidikan menjadi perhatian berbagai kalangan. Seseorang yang melakukan bullying memiliki sifat suka mendominasi, suka memanfaatkan orang lain, sulit melihat situasi dari titik pandang orang lain, serta haus akan perhatian. Dark triad adalah sisi gelap manusia yang mendukung terjadinya perilaku bullying. Dark triad erat hubungannya dengan sikap eksploitatif, manipulatif, dan sifat yang tidak berperasaan. Penelitian ini bertujuan untuk melihat hubungan dark triad dengan kecenderungan perilaku bullying mahasiswa. Metode penelitian yang digunakan adalah metode kuantitatif dengan jumlah subjek sebanyak 269 mahasiswa. Penelitian ini menggunakan alat ukur yang terdiri dari dua skala yaitu, Dark Triad of Personality (D3-Short) dan skala Adolescent Peer Relations Instrument (APRI). Hasil uji korelasi Spearman’s Rho menunjukkan bahwa machiavellianism, narcissism, dan psychopathy memiliki hubungan yang positif dengan kecenderungan perilaku bullying (machiavellianism r=0,374; narcissism r=0,334; psychopathy r=0,484 ). Hasil ini mengindikasikan bahwa semakin tinggi machiavellianism, narcissism, dan psychopathy mahasiswa, maka semakin tinggi kecenderungan perilaku bullying mahasiswa, begitu juga sebaliknya.

 

Kata kunci: Dark triad, kecenderungan perilaku bullying, machiavellianism, narcissism, psychopathy
Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi
Authors: Pradnyana Dwipa Anak Agung Gede , Dwi Ratnadi Ni Made , Yadnyana I Ketut , Budiartha Ketut
Published: December 2023

This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics.

Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment
Kecukupan Modal, Profitabilitas, Ukuran Perusahaan, dan Return Saham Perusahaan Perbankan di BEI
Authors: Pramesti Pramana Putri I Gusti Ayu Agung , Wirajaya I Gde Ary
Published: December 2023

Optimal stock return is one of the main motivations for an investor to invest in an investment. Therefore, companies that have gone public try to always increase the PBV ratio. The aim of this study is to determine and formulate the effect of capital adequacy, profitability, and company size on stock returns. The research population is all banking companies that publish financial reports on the Indonesia Stock Exchange totaling 45 companies. Determination of the research sample was determined by non-probability sampling method with saturated sample technique. Data analysis techniques in this study were tested using multiple linear regression analysis techniques. The results of the analysis show that capital adequacy, profitability, and company size partially have a positive effect on stock returns. The results of the study confirm the signal theory which states that companies voluntarily provide good information to the capital market so that investors want to invest their funds.Keywords: Capital Adequacy; Profitability; Company Size; Stock returns.
Kecukupan Modal, Loan to Deposit Ratio, Pertumbuhan Nasabah dan Profitabilitas
Authors: Puspaningrum Ni Luh Putu Andra , Diantini Ni Nyoman Ayu
Published: December 2023

The importance of the existence of LPDs in traditional villages requires LPDs to always maintain the stability of their profit growth, so it is important for LPDs to know the factors that influence their profitability. The research aims to analyze and determine the influence of capital adequacy, loan to deposit ratio and customer growth on LPD profitability in Denpasar City during the 2019-2021 period. The population in the study were all LPDs in Denpasar City with a total sample of 34 LPDs taken using the purposive sampling method. The research uses secondary data, namely financial reports obtained from LPLPD Denpasar City, and the data is analyzed using multiple linear regression analysis. The research results show that capital adequacy and customer growth have no effect on LPD profitability in Denpasar City, the loan to deposit ratio has a positive effect on LPD profitability in Denpasar City.

Keywords: Capital Adequacy; Loan to Deposit Ratio; Customer Growth; Profitability
Penerimaan dan Kesuksesan Sistem Informasi Keuangan Daerah Berbasis Teknologi dalam Perspektif Pengguna
Authors: Kaswini Sri , Sudarma Made , Achsin M.
Published: December 2023

This research aims to understand the psychological changes of users in accepting and using the system as well as the criteria that underlie the assessment of the success of technology-based regional financial information systems from the user's perspective through a transcendental phenomenology approach. Research results related to system acceptance are influenced by rules and sanctions, belief in the system, and commitment as reinforcement of intentions for acceptance of the regional financial system. Meanwhile, the success of the system according to users is influenced by the quality of the system used, it must have high control tools, easy, effective and efficient use of the system and adequate security of the system; output quality includes LKPD produced in accordance with the law on regional financial management and has an element of accountability; and the impact on users includes changes in user ethics and morality and increased performance. The use of this mandatory system requires the Regional Government to synergize with users because the success or failure of the system used does not depend on the system itself but on the user.

Keywords: System Acceptance, Information Systems, Transcendental Phenomenology
Kompetensi, Kompleksitas Tugas, Stress Kerja dan Kinerja Auditor BPK RI Perwakilan Provinsi Bali
Authors: Krisnanda Adhitama Sang Putu , Ramantha I Wayan
Published: December 2023

Auditor performance is the activity of carrying out audit tasks that have been completed by the auditor within the specified time period. The aim of this research is to determine the influence of competency, task complexity and work stress on auditor performance. This research was conducted at the BPK Bali Office. The sampling technique used was purposive sampling and the number of samples obtained was 60 respondents. This study uses multiple linear regression analysis. The research results show that competence has a positive effect on auditor performance, while the research results of task complexity and work stress have a negative effect on auditor performance, because BPK Bali auditors clearly know the tasks they are carrying out on the basis of competence and do not experience difficulties or work stress in carrying out their duties.Keywords: Competence; task complexity; work stress; audit performance
Kesadaran Wajib Pajak, Penggunaan Aplikasi Pagi Denpasar dan Kepatuhan Wajib Pajak Hotel pada Wajib Pajak Restoran
Authors: Hermanto Adinda Shavina Putri , Erawati Ni Made Adi
Published: December 2023

Taxes are levies given to the state by taxpayers and will be used solely for the benefit and welfare of society. As a tourism area, Denpasar City's original regional income cannot be separated from hotel and restaurant tax contributions. This research aims to provide empirical evidence regarding the influence of taxpayer awareness and use of the Pagi Denpasar application on hotel taxpayer and restaurant taxpayer compliance. Attribution Theory and Technology Acceptance Model (TAM) are used in this research. The sample collection method was purposive sampling and the sample in this study was 36 hotels that have restaurant facilities. Data analysis uses multiple linear regression analysis. The influence of taxpayer awareness and use of the Pagi Denpasar application is shown by positive results on hotel taxpayer and restaurant taxpayer compliance. The implications of this research support the theory used and can provide information regarding the influence of taxpayer awareness and use of the Pagi Denpasar application to the wider community.

Keywords: Tax; Hotel; Restaurant; Awareness; Compliance.
Profitabilitas, Pertumbuhan pada Struktur Modal, dan Ukuran Perusahaan sebagai Variabel Pemoderasi
Authors: Hotama Anak Agung Istri Jayanti , Gede Wirama Dewa
Published: December 2023

The purpose of this study is to provide empirical evidence regarding the effect of profitability and growth on the capital structure with firm size as moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. 59 companies with three years of observation period were selected, resulting in a sampel of 177 firm-year. Using non-probability sampling with purposive sampling technique, this study used moderated regression analysis technique. The results of the analysis show that profitability and growth had a positive effect on capital structure, and that firm size moderates the effect of profitability and growth on the capital structure of non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period.

Keywords: Profitability, Growth, Size, Capital Structure.
Penerapan Sistem Informasi Akutansi dan Kinerja Pegawai Pemerintah Agency Pembangunan Nasional di Kota Dili
Authors: Santos Lilia Pinto Cardoso Dos , Sisdyani Eka Ardhani , Putri I Gusti Ayu Made Asri Dwija , Jati I Ketut
Published: December 2023

Senior employees find it difficult to understand the basics of accounting in a system that is supposed to make employees' work easier so they don't work manually. The aim of this research is to determine the influence of the use of accounting information systems, understanding of accounting and the role of information technology on the performance of employees of the Dili National Development Agency as a sample of 100 observers. The research uses quantitative techniques with multiple linear regression analysis. The results of the research show that there is a positive influence on the use of accounting information systems, the role of information technology, the role of information technology on employee performance at the National Development Agency in Dili City.

Keywords: Accounting Information Systems, Understanding of Accounting; Role of Information Technology; Performance
Market Reaction to the Implementation of Coal Royalty Tariff Policy in Indonesia
Authors: Anggara I Wayan Gde Wahyu Purna , Andari Ni Made Puji
Published: December 2023

The impact of government regulation on the mining industry is captivating to explore, specifically the newly reformed Coal Royalty Tariff. This present research captures the market's response to two tariff policy reforms, namely the Indonesian Government Regulation Number 25 of 2021 and Government Regulation Number 15 of 2022 building upon the semi-strong form market efficiency. T-Test analysis is used to test the hypothesis in which the abnormal returns from sample companies in the mining sector on the Indonesia Stock Exchange surround the enactment of government regulations.  There is no abnormal return that occurred around the enactment of Government Regulation Number 25 of 2021, while the enactment of Government Regulation Number 15 of 2022 do generate abnormal return. Results imply a solid relationship between changes in risk and the investors’ expected future profitability as investors’ expectations are depicted in the stock price movements. This concludes that uncertainty following changes in government regulation constitutes an additional premium required by the investors. Our findings provide empirical evidence to the literature of semi-strong form market efficiency hypothesis (EMH) displaying that the market response to the implementation of changes in policies, especially the government should give proper attention to the issue of determining tariffs and investors should evaluate their required premium based on the impact of tariff changes.

Keywords: Stock Price, Coal Mining, Government Policies, Royalty Rate
Earning Per Share, Dividend Per Share, dan Holding Period Saham
Authors: Putri Putu Dinda Sulistia , Suaryana I Gusti Ngurah Agung
Published: December 2023

This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling technique in the research used the purposive sampling method. Simple linear regression is used to determine the effect of earnings per share, while moderated regression analysis is used to determine the effect of the moderating variable. The research results show that earnings per share have a positive effect on the holding period of shares, while dividends per share are unable to moderate the effect of earnings per share on the holding period. The theoretical implications of the research are able to support signaling theory as well as the practical implications of the research as consideration for companies to improve financial performance and decisions to retain share ownership by investors.

Keywords: holding period; earning per share; dividend per share
Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah
Authors: Harfianah Sukaena , Faisal Faisal
Published: December 2023

Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on government asset management at the Central Statistics Agency of the Republic of Indonesia (BPS). This research uses multiple linear regression analysis methods to test the data. The sampling technique used was a systematic random sampling method which resulted in a sample size of 260. The survey was carried out using a Google form. Data processing uses the SPSS 25 program. The research results show that human resource variables have no effect on government asset management, while information technology and governance have a positive and significant effect on government asset management.

Keywords: Human Resources; Information Technology; Good Governance; Government Asset
Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia
Authors: Sandy Kadek Egiana , Ardiana Putu Agus
Published: December 2023

This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines 34 sustainability reports published by energy companies listed on the Indonesia Stock Exchange in 2018 and 2019. Content analysis is used to test the extent of carbon emissions disclosure, namely the size of the dependent variable in this research. Profitability and perceived environmental reputation are operated as independent variables while environmental performance, company size, company age, and government ownership are operated as control variables in this study. Legitimacy theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The results of the analysis show that profitability has no significant effect on carbon emissions disclosure, while perceived environmental reputation has a significant effect on carbon emissions disclosure.

Keywords: Carbon Emission Disclosure; Energy of Companies; Profitability; Perceived Reputation; Legitimacy Theory
Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan
Authors: Nugroho Wawan Cahyo
Published: December 2023

This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. Technical data analysts use multiple linear regression. The research results show that political connections do not have a significant effect on tax compliance because manufacturing companies want to maintain good relations with stakeholders, by being obedient and obedient in fulfilling their tax obligations without taking advantage of political connections. Gender diversity has a significant positive effect on tax compliance because women have the spirit of minimizing risks, avoiding fraud, obeying regulations so that it will lead to positive actions in taxpayer compliance. Innovation has a significant positive effect on tax compliance because companies can make innovation an effort to improve product quality which results in company expenses increasing and profits generated by the company decreasing and resulting in tax avoidance or decreased tax compliance.

Keywords: Political Connections; Gender Diversity; Innovation and Tax Compliance
The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice
Authors: Zafira Ananda Puteri , Hermawan Ancella A.
Published: December 2023

This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging. Firms with both committees will have better governance in monitoring risk. The population of this study is companies listed in IDX. This study uses samples of 104 non-financial companies. Using panel data regression, we find that the composition of audit committee members who have financial and/or accounting background have a significantly positive effect on hedging, meaning that an audit committee with such a higher composition will encourage firms to hedge more to reduce risk exposure. Meanwhile meetings and size of audit committee are insignificant. The presence of RMC has a negatively significant effect on firm hedging, meaning that the firm is more capable in identifying risk to determine the most appropriate way to mitigate risk, where not all risk can be mitigated by hedging.

Keywords: Audit Committee; Risk Monitoring Committee; Hedging
Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa
Authors: Berliana Indah , Wirakusuma Made Gede
Published: December 2023

Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the influence of credit interest rates and inflation on Bad Credit/NPL in Village Credit Institutions (LPD) throughout Badung Regency during the period January 2018 to June 2021. This research uses multiple linear regression analysis techniques. The results of this research show that credit interest rates and inflation have a positive influence on non-performing loans/NPLs. For a financial institution, the higher the credit interest rate offered will result in an increase in the NPL value because the interest burden that must be paid by debtors relatively increases. Likewise, inflation can lead to an increase in overall prices and a weakening of the value of the rupiah, this of course makes it difficult for people to pay their credit installments and leads to LPD credit problems in the form of increasing non-performing loans/NPLs.

Keywords: non-performing loan; credit interest rate; inflation
Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure
Authors: Sastrawan I Komang Adi , Wirajaya I Gde Ary
Published: December 2023

Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure.

Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure
Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion
Authors: Rahmayanti Putu Eka , Merkusiwati Ni Ketut Lely Aryani
Published: December 2023

The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in this study are taxpayers who carry out business activities and are registered with KPP Pratama Denpasar Timur. The sampling technique uses a purposive sampling method. The number of samples in this research was 100 taxpayers who carried out business activities and were registered and the number of samples used in this research was determined based on the approach. The analysis technique used is Multiple Linear Regression. The results of the analysis show that tax fairness, the tax system, technology and tax information for taxpayers have a significant negative effect on tax evasion, while tax discrimination has a significant positive effect on tax evasion.

Keywords : justice; systems; discrimination; TI; tax evasion